Class W council tax backdating exemption query

DavidRossitter

Hi, we have a query regarding this.  Our main house is class G (ie one below the highest band), and have an attached annex which is class A and has been the case for over 20years.  An elderly relative lived in the annex and sadly passed away and in exploring what happens going forwards it came to our attention that the relative maybe should have been class W exempt for the whole of this period, as she was above the stated age threshold for the whole of this period.

There are only two beneficiaries and everything is amicable.

Our assumption is that any class W exemption and hence refund would only apply and affect the annex that was rated A and be independently viewed separate from the main house, and not be seen as a reason to revisit the main house banding.  This would seem logical otherwise there were be little point in offering a class W if they could just claim back retrospectively from the main house, for example by raising that to the next band.

fwiw going forward the situation seems that we need to pay 50% of the band A as the property is an extension of our living space so existence of two separate council tax persists for the property.

we don’t want to pursue a backdated claim if it risks opening up a can of worms for the main house banding retrospectively as well.

any experience of this or the rules would be much appreciated.

thanks

DavidRossitter

Further to my initial post I see several references to the fact that in England that a rebanding can’t be charged retrospectively. Where are all the rules like this written down? - I assume this is correct as several people have said it, but if my council tries something like this then referring to this forum wouldn’t be a watertight argument!

MalMonroe

There's this info - https://www.gov.uk/council-tax-bands

But most councils act autonomously within the government guidelines.

If you REALLY want to get to the bottom of everything, you're going to have to contact your council. Then at least you'll get on the right banding(s).  

You say "we don’t want to pursue a backdated claim if it risks opening up a can of worms for the main house banding retrospectively as well."

But if you don't find out what you SHOULD be paying, you could be overpaying. And if you carry on without opening any cans of worms then you could end up with a large bill to repay. And anyway, knowingly trying to evade council tax is just plain wrong, no?

I really do think it's best to contact your council and find out what's what. Nobody else really can tell you for sure.

DavidRossitter

Thanks for the link and reply.  But think you miss the point - I don’t believe I’m on the wrong band as I’m the same as the rest of the road - it’s been the same for 20years.  I am not trying to avoid paying what I am due - I believe I am and have been paying the correct amount.  I am trying to explore that if I query whether we should have been paying additional council tax on the annex as there was a dependent relative there whether a council can (vindictively to offset any refund), reband my main house higher and back date it.  I don’t believe they can but wanted input from those more familiar with the rules.  Also I have tried to clarify the ongoing council tax for the annex by speaking to the council tax office and having spoken to 3 different people got 3 different answers so even speaking to them on these matters doesn’t clear things up - hence trying to establish where the rules are written down and if rebanding says can be retrospective in england

lincroft1710

CT bands are not dealt with by councils, but by the Valuation Office Agency (part of HMRC) in Eng and Wales, or the Assessor (Scot). A claim for a refund of payments made on the annex should not lead to questions being asked if the band of the main house is correct.


The executor(s) of your deceased relative's estate would be the party entitled to make a claim for a refund.

DavidRossitter

Yes that is my understanding so thanks for that, as I can see from your past posts that you are very knowledgeable in this area.  So sounds like low risk of the refund attempt leading to a main property rebanding are very low then.   The solicitor is acting on behalf of the estate and any potential refund as any refunds would have to go back to the estate.  I’ll let everyone know here how we get on!

DavidRossitter

Just a bit of further feedback, we duly sent in an historic claim for class W exemption dating back to 2001 and today received refunds for the last 21years - lol.  No quibbling - they have just refunded it all!  Nice end to the day and thanks to those that replied to my earlier requests for input.