Council Tax discount - Question on legislation

Grizebeck

So a property which only has one occupant is entitled to a 25% discount
However for the discount to be valid does the council tax bill have to be in the name of the person living at the property
Can the property owner have the council tax bill in their name, the property occupied by a third party and still be entitled to the 25%.
People may say why not put the bill in that persons name but that isn't my point here, my question is really how is the legislation is interpreted.  I have read it and appears what I am proposing is perfectly and valid and the discount due
Thoughts please?

marcia_

Grizebeck said:

So a property which only has one occupant is entitled to a 25% discount
However for the discount to be valid does the council tax bill have to be in the name of the person living at the property
Can the property owner have the council tax bill in their name, the property occupied by a third party and still be entitled to the 25%.
People may say why not put the bill in that persons name but that isn't my point here, my question is really how is the legislation is interpreted.  I have read it and appears what I am proposing is perfectly and valid and the discount due
Thoughts please?

 How would the bill be in someone else's name if they don't live at the property. It's meant to be in the occupiers name 

note it says occupier. https://liverpool.gov.uk/council-tax/who-should-pay/

Grizebeck

It is but i am looking at this from a purely legislative point of view
Does the legislation allow for what I describe.

marcia_

Happy reading https://www.legislation.gov.uk/uksi/1992/613/contents/made

Grizebeck

marcia_ said:

Happy reading https://www.legislation.gov.uk/uksi/1992/613/contents/made

just what i need over tea and toast...

Grizebeck

https://www.legislation.gov.uk/ukpga/1992/14/section/11

11Discounts.

(1)The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

(a)there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or

(b)there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

(2)Subject to [F1sections 11A[F2, 11B][F3, 12, 12A and 12B]] below, the amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

(a)there is no resident of the dwelling; or

(b)there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

(3)In this section F4. . . “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.

(4)No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5)Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount

@marcia_

is where i have got my reasoning from

molerat

That purely describes the discounts according to the status of residents.

There is a hierarchy of responsibility and the resident sits at the top of that. If the resident does not provide that information then the owner or agent must if requested to do so.

https://www.legislation.gov.uk/uksi/1992/613/regulation/3/made

The person liable for council tax is legislated here

https://www.legislation.gov.uk/ukpga/1992/14/section/6

There is separate legislation for when the resident is not the liable person

https://www.legislation.gov.uk/uksi/1992/551/regulation/2/made

lincroft1710

Although this may not be the situation in your case, for a rented dwelling the CT bill should not be in the landlord's name unless the property is a CT HMO.(or other specifically named exceptions in CT legislation).


If your original question refers to an actual case rather than being theoretical perhaps you could give more details but keeping the parties anonymous

Grizebeck

lincroft1710 said:

Although this may not be the situation in your case, for a rented dwelling the CT bill should not be in the landlord's name unless the property is a CT HMO.(or other specifically named exceptions in CT legislation).


If your original question refers to an actual case rather than being theoretical perhaps you could give more details but keeping the parties anonymous

I think what i am trying to say is does the name on the council tax bill need to be the occupant in order to get the single person discount

CSI_Yorkshire

Grizebeck said:

lincroft1710 said:

Although this may not be the situation in your case, for a rented dwelling the CT bill should not be in the landlord's name unless the property is a CT HMO.(or other specifically named exceptions in CT legislation).


If your original question refers to an actual case rather than being theoretical perhaps you could give more details but keeping the parties anonymous

I think what i am trying to say is does the name on the council tax bill need to be the occupant in order to get the single person discount

My reading is that the name on the council tax bill does not need to be the occupant in order to get the single person discount.

However, the name on the council tax bill might need to be the occupant for other reasons.

Grizebeck

CSI_Yorkshire said:

Grizebeck said:

lincroft1710 said:

Although this may not be the situation in your case, for a rented dwelling the CT bill should not be in the landlord's name unless the property is a CT HMO.(or other specifically named exceptions in CT legislation).


If your original question refers to an actual case rather than being theoretical perhaps you could give more details but keeping the parties anonymous

I think what i am trying to say is does the name on the council tax bill need to be the occupant in order to get the single person discount

My reading is that the name on the council tax bill does not need to be the occupant in order to get the single person discount.

However, the name on the council tax bill might need to be the occupant for other reasons.

Thanks I realise its quite a grey area!