Council Tax Single Person Discount

benjaminjohnsonuk

Hi there, 

I am really hoping that someone can help me, especially if they are able to provide any formal documentations or quotations to support their opinion (and hopefully my case).

It is in regards to my mother and her single person's occupancy tax claim, and my post being sent to her address, now making her ineligible for receiving this.

The council have revoked my mother's single person occupancy council tax due to the fact I had my bank statement forwarded to her address, albeit no longer living at her address and living abroad in Bali between March 2019- November 2020.

I provided the council with evidence showing proof that I have not been living at her residence, and have been living and working in Bali, but they're saying that because my driving licence and bank statements are registered at her address, this is a form of 'occupancy' which makes doesn't make her eligible for single occupancy tax discount.

I received and registered my driving licence back in 2015 when I was living at her address, and was a student. So obviously my licence is still valid, and has still has the address stated on the card, which I was residing at during the time of applying for my licence.

They are also saying that because my bank statement goes to my mother's address, this also cancels her eligibility for single occupancy tax discount. I used my mother's address as a forwarding address when receiving post whilst overseas for work.

When applying for single occupancy tax discount, all they asked my mother was whether she was the only person living at that address in which she confirmed. No one said that any post that was sent to her address would in fact act as a form of 'occupancy', and we personally feel that they're just trying to get money from people during this financial difficulty.

We are going to take it to a tribunal but I just wanted if anyone had any advice to support this case at all...anything you would recommend me stating or providing to support this?

Any support or guidance would be much appreciated.

Thank you!

Hasbeen

Some info here why?

https://www.theguardian.com/money/2011/dec/16/council-tax-shock-single-person-discount

lincroft1710

Where are you living now?

Where were you living prior to March 2019?

Between March 2019 and November 2020 did you have any possessions stored in the UK and if so, where?  

CIS

benjaminjohnsonuk said:

Hi there, 

I am really hoping that someone can help me, especially if they are able to provide any formal documentations or quotations to support their opinion (and hopefully my case).

It is in regards to my mother and her single person's occupancy tax claim, and my post being sent to her address, now making her ineligible for receiving this.

The council have revoked my mother's single person occupancy council tax due to the fact I had my bank statement forwarded to her address, albeit no longer living at her address and living abroad in Bali between March 2019- November 2020.

I provided the council with evidence showing proof that I have not been living at her residence, and have been living and working in Bali, but they're saying that because my driving licence and bank statements are registered at her address, this is a form of 'occupancy' which makes doesn't make her eligible for single occupancy tax discount.

I received and registered my driving licence back in 2015 when I was living at her address, and was a student. So obviously my licence is still valid, and has still has the address stated on the card, which I was residing at during the time of applying for my licence.

They are also saying that because my bank statement goes to my mother's address, this also cancels her eligibility for single occupancy tax discount. I used my mother's address as a forwarding address when receiving post whilst overseas for work.

When applying for single occupancy tax discount, all they asked my mother was whether she was the only person living at that address in which she confirmed. No one said that any post that was sent to her address would in fact act as a form of 'occupancy', and we personally feel that they're just trying to get money from people during this financial difficulty.

We are going to take it to a tribunal but I just wanted if anyone had any advice to support this case at all...anything you would recommend me stating or providing to support this?

Any support or guidance would be much appreciated.

Thank you!

'Sole or main residence' is something that causes a lot of issues for council tax. Bank statements or driving licences themselves aren't conclusive evidence that a person is resident but it is part of the overall points which need to be looked at by the council. These sort of arguments can be long-winded and often end up at tribunal in my experience of dealing with them.

benjaminjohnsonuk

lincroft1710 said:

Where are you living now?

Where were you living prior to March 2019?

Between March 2019 and November 2020 did you have any possessions stored in the UK and if so, where?  

Prior to March 2019, I was living at another address which I was both registered at and paying council tax for.

I now live in Bali. I had a couple of possessions which my mother allowed me to store in her attic whilst I went to work abroad for two years. I find it absolutely disgusting that this is even considered. 

tacpot12

This link gives you the case law (see Pages 67-69), although it could be slightly out of date: https://www.valuationtribunal.gov.uk/wp-content/uploads/2019/10/CT-Manual.pdf

It is unclear whether your Mother's local authority is stretching the point too far.
You shouldn't have a UK driving licence if you are not resident in the UK. Also, if you wanted to apply for another UK bank account, having your statements delivered to your mother's home would constitute a valid proof of a UK address; you can't have it both ways. Either you live there or your don't. 

I think your mother needs legal advice from a solicitor with experience in arguing cases at a Valuation Tribunal. 

es5595

I suggest these two cases are of most importance to you; 

PARRY v DERBYSHIRE DALES DISTRICT COUNCIL HC 2006

(RA 2006 252)

A man who lived, worked and paid income tax in Spain for two years did not have his sole or main residence at the cottage he owned in England when his tenant vacated it. It became his sole or main residence only when he returned to live in it. Following the judgment in respect of Williams v Horsham DC, the High Court ruled that he could not have had his sole or his main residence there while he was resident in Spain.

VERMA v LONDON BOROUGH OF EALING [VTE, 5270M103133/084C, 24 February 2014]

The billing authority had relied on credit check reports to justify its decision. However, the VTE Vice President held that although they were evidence of financial association with a property they were not evidence of residence. At paragraph 13, the Vice President stated: “Overall, I have treated such records with caution. They can as easily show the unauthorised activities of persons taking advantage of a connection with an address as they can suggest actual residence there

Initially, your mother should send a letter to the council quoting these two cases (please read them more closely) and highlighting all her similarities with them, with the proviso that if they do not agree to reinstate her single persons discount to refer it to a tribunal. 

It depends how adept your mother is at representing herself, but since it’s you asking for assistance rather than her, it would possibly be beneficial for her to be professionally represented at a tribunal. 

lincroft1710

benjaminjohnsonuk said:

lincroft1710 said:

Where are you living now?

Where were you living prior to March 2019?

Between March 2019 and November 2020 did you have any possessions stored in the UK and if so, where?  

Prior to March 2019, I was living at another address which I was both registered at and paying council tax for.

I now live in Bali. I had a couple of possessions which my mother allowed me to store in her attic whilst I went to work abroad for two years. I find it absolutely disgusting that this is even considered. 

Your original post was not clear on where you were living prior to going to Bali. Had it been your mother's house  and you had possessions stored there and were intending to return there after your stay in Bali, then the council would probably have been correct in not allowing the SPD.

However as you were not living there prior to going to Bali, my opinion is the council should allow the SPD, but the poster CIS (who is more knowledgeable about these matters) may disagree.

On a completely different note, a family member has spent several months of the past few years on Bali and I was fortunate to visit them for 2 weeks in Ubud last year. Beautiful Island!

CIS

lincroft1710 said:

benjaminjohnsonuk said:

lincroft1710 said:

Where are you living now?

Where were you living prior to March 2019?

Between March 2019 and November 2020 did you have any possessions stored in the UK and if so, where?  

Prior to March 2019, I was living at another address which I was both registered at and paying council tax for.

I now live in Bali. I had a couple of possessions which my mother allowed me to store in her attic whilst I went to work abroad for two years. I find it absolutely disgusting that this is even considered. 

However as you were not living there prior to going to Bali, my opinion is the council should allow the SPD, but the poster CIS (who is more knowledgeable about these matters) may disagree.

I agree entirely with you Lincroft - if he was never resident it cannot be his 'sole or main residence'.