Council Tax - confused

CIS wrote: »

You cannot be legally liable for the council tax charge whilst there is a resident owner - a separate demand notice would indicate they have, from what you say, created a new and incorrect liability in your name.



The new demand notice should show the charge period they are trying to bill you for - what is that period ?

CIS thanks for this... someone else also mentioned something similar.

This is exactly what the council has done:

- Notice for 2018/19 covering 01.04.2018 to 31.03.2019 in my mother's name only and total amount due.
- I sent completed/signed mental impairment form on behalf of my mother, council sent a response letter to confirm a 25% disregard would be applied for 'property where one person is Severely Mentally Impaired'
- council sends revised tax bill in mother's name with total amount 0..note here they haven't applied the 25% to the amount originally quoted. They have just cleared the amount and indicated she have nothing to pay based on a change in her liability
- separate tax bill in my name only, sent with 25% discount and a credit transferred from my mum's account.

I'm curious why the 25% discount was not applied to the original tax bill in my mum's name and instead as the council advised earlier today, I am now.the liable person to pay tax..is this correct/standard procedure?

CIS wrote: »

I suspected that was the case - once you've dealt with enough the common errors jump out.

Simple answer is that it's wrong based on what you have said although it would need an explanation of legislation to point out exactly why.

It annoys me when councils get basic things wrong - I spend a large part of my week arguing for clients where councils have gotten the basics wrong and it ends up costing time and money that need not have been spent.
From what date ? April 18 ?

They also shouldn't have moved any credit without permission from herself or an appointee.

Thanks again for raising some additional valid points.I will look into this further before possibly raising this with the council if there is an error in how the liability has been applied etc I have no idea tbh so will do some digging.

CIS wrote: »

No doubt that there has been an error based on what you have said - they are not applying legislation correctly regarding liability.

Whilst I am still none the wiser on whether the application of liability is correct, because my mum is now disregarded for council tax I assume as the only other tenant in the house the liability automatically falls upon myself?

CIS wrote: »

You assume wrongly, based on what you have said as only a resident of the property - liability doesn't pass downwards just because a person has been disregarded (liability can't pass down-over and a disregard only affects liability in certain specifically defined circumstances). If a client came to me with a similar case I'd tell them to fight it all the way.

The link below is confusing me, it refers to a 'hierarchy of liability' for council tax. The first is resident owner..that's my mum. The 2nd is resident tenant but this also confuses me because resident and tenant have differing legal implications if I'm not mistaken.

I am not saying you are wrong...you are definitely more clued up on this than I but just want to make sure I have a solid position to argue from, before I respond to the council. I was trying to view.some of your links but annoying pop ups keep getting in the way.


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

00ec25 wrote: »

you are missing the point of the hierarchy

it is there to list the first person who is liable for CT. It goes from 1 to 5.

1 is the first and therefore if you have resident owner, the hierarchy stops there, as that is the liable person.

Only if the owner is not resident does the council then progress down the hierarchy. A resident tenant is a tenant who lives in the property as their home. The fact they are a tenant places them higher than a resident who is not a tenant, ie. squatter as in the list you quote. Only if all the above are exhausted do you then arrive at the final buck stops here position of owner who is not resident

Ok now it starts to make more sense and I've re-read a few of CIS posts above to join the dots.
I will ask the council to confirm whether they applied council tax liability correctly given that my mum is the only resident owner living in the property.