Double council tax

johnjamesmarsh

I have a rental property that I took back on 1st January 2020 after the tenant died. It has been unoccupied since 18th March 2019. The council has just doubled my council tax liability as the property has now been empty for 2 calendar years. Is this correct? I have only been liable for the council tax for 15 months during which time it has been renovated then put on the market. Due to Covid-19 it's all taken a long time.

Do I have to pay the inflated council tax?

lincroft1710

Yes as it has been empty for 2 years. Well documented and several threads on this and other boards on this site

greatcrested

https://www.gov.uk/council-tax/second-homes-and-empty-properties

AdrianC

The clock does not reset on change of liability - because that would then be a dead easy way to avoid the liability.

The whole point of the liability is to get empty homes back into use asap.

Crashy_Time

Just get a tenant in ASAP, rent cut if necessary.

elmer

If you are in Scotland some councils offer a delay to the charge if the property is up for sale or rent, check with your council if this is the case.
There is then a 10% reduction on the !00% charge so you only pay 90% for a further year

elmer

pinkshoes

johnjamesmarsh said:

I have a rental property that I took back on 1st January 2020 after the tenant died. It has been unoccupied since 18th March 2019. The council has just doubled my council tax liability as the property has now been empty for 2 calendar years. Is this correct? I have only been liable for the council tax for 15 months during which time it has been renovated then put on the market. Due to Covid-19 it's all taken a long time.

Do I have to pay the inflated council tax?

Why is it not 2 years from 1st Jan 2020? What happened after the tenant died? Why did it take 9.5 months to get the property back? Surely if the property was still under tenancy then the estate of the deceased person would be responsible for council tax until the property was handed back to you?

AdrianC

pinkshoes said:

johnjamesmarsh said:

I have a rental property that I took back on 1st January 2020 after the tenant died. It has been unoccupied since 18th March 2019. The council has just doubled my council tax liability as the property has now been empty for 2 calendar years. Is this correct? I have only been liable for the council tax for 15 months during which time it has been renovated then put on the market. Due to Covid-19 it's all taken a long time.

Do I have to pay the inflated council tax?

Why is it not 2 years from 1st Jan 2020? What happened after the tenant died? Why did it take 9.5 months to get the property back? Surely if the property was still under tenancy then the estate of the deceased person would be responsible for council tax until the property was handed back to you?

Because it's two years of non-occupation that's triggered the hike to double.

The clock started when the property became unoccupied... mid March 2019. Two years from then is this coming week. The change of liability from the estate of the deceased to the landlord does not reset that clock. Nor would sale.

Mahsroh

I looked into this specifically with the council where I own a rental property (it’s not likely to ever be empty for 2 years but as I’m planning on selling soon I wanted to just check in the unlikely event it would end up empty for more than 2 years). 

The council in question (in England) have a list of exemptions in which they “may” (I stress the word “may”, and they don’t have an obligation to do so) waiver the increase. One of those was that you can prove that you have attempted to sell the property. In other words it’s been the market and you’ve been actively looking for buyers. So worth checking that with your local authority.

But yes, as others have said, it’s very much standard practice now. 

greatcrested

pinkshoes said:

johnjamesmarsh said:

I have a rental property that I took back on 1st January 2020 after the tenant died. It has been unoccupied since 18th March 2019. The council has just doubled my council tax liability as the property has now been empty for 2 calendar years. Is this correct? I have only been liable for the council tax for 15 months during which time it has been renovated then put on the market. Due to Covid-19 it's all taken a long time.

Do I have to pay the inflated council tax?

Why is it not 2 years from 1st Jan 2020? What happened after the tenant died? Why did it take 9.5 months to get the property back? Surely if the property was still under tenancy then the estate of the deceased person would be responsible for council tax until the property was handed back to you?

My guess is that the tenant went into care/hospital whatever in March 2019 and the property was then empty. (Though the tenant (or relatives/POA) could have claimed relief based on going into care I believe- but presumably did not).

When the tenant died in Jan 2020, the tenancy ended and the OP 'took back' the property.

But I may be wrong of course.

dimbo61

Council Tax along with other Utility bills are tax deductible expenses from running your lettings business.