Backdating a Council tax single occupancy discount

Turtle669

Hi all,

I would like to solicit your opinions and advice on a situation regarding the council tax sole occupancy discount.

I am relatively new to the UK. I arrived from France in March 2022, on a company sponsored working visa without kids or other family member with me.

When I moved in my rented flat, I knew I was subject to the council tax, so I registered myself to the council and started to pay it from the date I moved in.

However, about only a month ago, I accidentally learnt about a 25% single-occupancy discount that can be granted when there is only 1 occupant in the property.

I was not aware of this rule before and I confess I didn't look into any potential discounts I may have been eligible for.

As I have always been the sole adult living in this flat, I then applied about 1 month ago for this 25% single occupancy discount and asked if the discount could be backdated from the date I moved in (since March 2022) to reflect the single occupancy status I have alway been having since renting my flat.

A council tax officer responded to me confirming that the new discount would be applied for this ongoing 2024 to 2025 tax year.

But however, she denied to backdate the discount on the basis that they would have no way of verifying details of that period.

I'm a bit perplexed by this reason because I believe there is a number of evidence that I could provide to them that would back up my sole occupier period, such as:

- Energy bills (electricity and water) for every month of that 2-year period, that would show the average consumption hasn't changed from now and before. And also it would tie in to a normal consumption of 1 adult living in a property I presume.

- The electoral register has always showed me as the single adult living at the property.

- My marital status (single with no kids) + my visa status only valid for myself (not a family visa)

Although none of those pieces of evidence are direct and formal proofs that my statement is true (if there is such a thing for proving sole residency anyway), I think they all strongly contribute to confirming the veracity of my claim to them.

What are your thoughts on this? Would you have any advice on how to approach this situation to better increase the chance of them reviewing it and backdating the discount?

Many thanks for you help!

fatbelly

You don't have a right to backdate a discount but the council has discretion to do so.

You could try asking in writing, and asking for a written response.

If it is the same, then you could ask your councillor if they would take up your case


https://www.writetothem.com/

You can also then escalate it to a Valuation Tribunal, who have a history of agreeing to backdating.

See the section on Other Complaints

https://www.citizensadvice.org.uk/housing/council-tax/council-tax/council-tax/paying-council-tax/

elmer

in my council, you need to apply in writing with a signed statement for a back date to be applied. its not normally refused unless there are reasons to believe that there are issues with your request

lincroft1710

Turtle669 said:

 

- The electoral register has always showed me as the single adult living at the property.

- My marital status (single with no kids) + my visa status only valid for myself (not a family visa)

These prove nothing

An entry on the Electoral Roll only proves that someone at an address has registered (or been registered) to vote. Just because there is no one else registered at that address it doesn't prove there is no one else living at that address.

There could have been someone else living there who wasn't a family member

Turtle669

Thank you for your inputs, much appreciated.

Thank you @fatbelly for confirming that there is no right to backdate a discount. That confirms my other search on the subject.

This is very interesting though, because it looks like there is a case to be made about the inequity of this.

When a tax payer fails to declare a status where he/she should have normally paid more tax, I believe the council and the government in general (HMRC?) can easily backdate as far back as the status or event generating tax liability happened.

I'm happy to be corrected, but that's my current understanding of how backdating works for tax liability.

If backdating does not apply when the tax payer failed to declare a situation when he/she should have been paying less tax, it seems to be that backdating would be applied only when it suits them, that is when they are owed money.

Thank you very much for the links you provided, that's very useful.

At the moment, I'm still discussing via email with a Council tax revenue officer.

I have just let them know that I can provide details of my situation and documents (the 3 points I listed in the post) and I asked them if they would reconsider my case given this.

It has been about 2 weeks and I haven't heard back from them yet. I will enquire again on the email so that I can get a formal response from the revenue officer before proceeding to next steps.

At this stage, I think it is still too early for me to formally ask in writing.


Thank you @elmer for your feedback on how this is treated in your council.

As @fatbelly and you are both mentioning applying in writing, does that mean writing a formal letter and signing it has more value from the eyes of the council? than just applying online?

In the case of my council, they also offer to book Advisory appointements in person, or also raise a Corporate complaint (but this one is not Council tax specific, so less relevant I think).

Thank you @lincroft1710 for your input.

You are completely right, Those 2 items prove nothing. I think there is no pieces of evidence that would prove a sole occupancy in any case, not even the Energy bills. To prove for sure that a person is currently living alone in his/her home would be a constant daily or very frequent monitoring of the property by the council or other legal entity to verify every day that no one else lives at the property, which is of course impractical in real life.

The point I was trying to make is: that's the number of multiple concurrent facts and status that should play in favour of showing a single occupancy. To hopefully a point where it would be difficult to deny it.

But you are right, there is no proof for sure. Which makes me wonder: How is the single occupancy assessed today, when the sole occupier status is already on-going? For example, I haven't been asked by the tax revenue officer to provide any proof or fill out any forms when they accepted my status for this tax year commencing April 2024.

Is that only based on a declaration of honour from the occupier?

fatbelly

Old fashioned letter is going to be best. Make them reply in writing and then you have something to escalste.

I believe there is case history for a valuation tribunal agreeing to a backdate request

Bookworm105

Thank you @lincroft1710 for your input.

You are completely right, Those 2 items prove nothing. I think there is no pieces of evidence that would prove a sole occupancy in any case, not even the Energy bills. To prove for sure that a person is currently living alone in his/her home would be a constant daily or very frequent monitoring of the property by the council or other legal entity to verify every day that no one else lives at the property, which is of course impractical in real life.

The point I was trying to make is: that's the number of multiple concurrent facts and status that should play in favour of showing a single occupancy. To hopefully a point where it would be difficult to deny it.

But you are right, there is no proof for sure. Which makes me wonder: How is the single occupancy assessed today, when the sole occupier status is already on-going? For example, I haven't been asked by the tax revenue officer to provide any proof or fill out any forms when they accepted my status for this tax year commencing April 2024.

Is that only based on a declaration of honour from the occupier?

the council can simply ask the neighbours who lives there.
Obviously they cannot force them to reply, nor can the prevent a misleading reply, but it gives a strong indication even in these days of not knowing the name of the person next door.

Yes a "declaration of honour" is the main means for ongoing monitoring. You must return a signed form confirming your status, you commit an offence if you are subsequently found to have lied.

lincroft1710

Unfortunately I have been unable to find the actual legislation (as opposed to Gov.UK interpretation) which refers to Single Person Discount. I have a feeling that it may be silent on backdating, thus it may be up to the individual council.

mybestattempt

lincroft1710 said:

Unfortunately I have been unable to find the actual legislation (as opposed to Gov.UK interpretation) which refers to Single Person Discount. I have a feeling that it may be silent on backdating, thus it may be up to the individual council.

I've had a quick look and this seems to be the primary legislation:

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

and these the regulations which apply:

https://www.legislation.gov.uk/uksi/1992/613/part/IV

lincroft1710

mybestattempt said:

lincroft1710 said:

Unfortunately I have been unable to find the actual legislation (as opposed to Gov.UK interpretation) which refers to Single Person Discount. I have a feeling that it may be silent on backdating, thus it may be up to the individual council.

I've had a quick look and this seems to be the primary legislation:

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

and these the regulations which apply:

https://www.legislation.gov.uk/uksi/1992/613/part/IV

Unless I've missed it (I am no longer able to interpret legalese as I could 20 yrs ago) I think that shows that there is no reference to backdating. But I could be wrong 

mybestattempt

This is just my view, but I can't see that legislation imposing any time limits for backdating SPD.

I found this article which appears to confirm:

https://www.mytaxaccountant.co.uk/post/single-person-discount-council-tax


I also think that although a council may vigorously resist a claim to backdate if it came to an appeal to the valuation tribunal, at the hearing the council would have to produce evidence that someone else was living at the property.