I want to Challenge a Council Tax Assessment

[paulK]

In brief the situation is:

• My father house went into a nursing home and his house was let
• He died, but we kept the house on let
• Just prior to probate being granted we took the house off the rental market and put it up for sale.
• The council insist we are liable for Council Tax; probate was granted last month

In the first instance I am aware that the council can decide whatever rules they like in respect of unoccupied property. There are a number of guidelines on their site - I say guidelines because they use the word 'may'. The person I have been speaking to claims that the house is liable to tax as it was previously let, but I can't find anything anywhere that says that.

That said, I'd imagine that the council have to pass/agree their rules somehow? Is that the case?

If so what is it I have to ask them for in particular? I don't just want to ask them for 'proof' as they may well be selective in what they tell me.

If not, can someone enlighten me as to how they determine these rules and the legislation governing how they should make them?

Much thanks in advance. And if I do get some help I promise to post the outcome!!

[Kati]

Re: I want to Challenge a Council Tax Assessment

tagging @Crazy council and [MENTION=62334]Snoopy1948[/MENTION] for help xx

[lgfa92]

Re: I want to Challenge a Council Tax Assessment

In brief the situation is:

• My father house went into a nursing home and his house was let
• He died, but we kept the house on let
• Just prior to probate being granted we took the house off the rental market and put it up for sale.
• The council insist we are liable for Council Tax; probate was granted last month

In the first instance I am aware that the council can decide whatever rules they like in respect of unoccupied property. There are a number of guidelines on their site - I say guidelines because they use the word 'may'. The person I have been speaking to claims that the house is liable to tax as it was previously let, but I can't find anything anywhere that says that.

That said, I'd imagine that the council have to pass/agree their rules somehow? Is that the case?

If so what is it I have to ask them for in particular? I don't just want to ask them for 'proof' as they may well be selective in what they tell me.

If not, can someone enlighten me as to how they determine these rules and the legislation governing how they should make them?

Much thanks in advance. And if I do get some help I promise to post the outcome!!

Which part of the UK are you in ? - Assuming England for now...

In the first instance I am aware that the council can decide whatever rules they like in respect of unoccupied property.
The council have delegated powers to determine the rate of discount to apply in some cases - in other powers they are limited. Delegated powers were first introduced under the local government act 2003 and have been tweaked and amended since then.

Who is named on the Council Tax demand notice and from what point ? It makes a difference as to what has happened (or will happen).

Craig

[Snoopy1948]

Re: I want to Challenge a Council Tax Assessment

Hi PaulK ... Have you resolved this with the council concerned?

The Gov.uk site, with reference to council tax states :Empty properties
You’ll usually have to pay Council Tax on an empty home, but your council can decide to give you a discount - the amount is up to them. Contact your council to ask about a discount.
Your council can charge up to 50% extra Council Tax if your home has been empty for 2 years or more (unless it’s an annexe or you’re in the armed forces).
When you don’t pay Council Tax

If you’re selling an empty property on behalf of an owner who’s died, you only start paying Council Tax 6 months after you get probate.
Some homes don’t get a Council Tax bill for as long as they stay empty. They include homes:

• of someone in prison (except for not paying a fine or Council Tax)
• of someone who’s moved into a care home or hospital

Certainly for the exact period that the house was rented, the council tax is the unique responsibility of the tenants so I am assuming that they, or yourself, made the council aware of their presence?
It is true that each council can set their own mandate, within reason, to how much exemption or discount they give and of course the timing of that. But he Gov.uk site does specify no council tax for the six months after probate was cancelled. And I would suspect that the council tax bill, when applicable, would be the responsibility of the executors of the estate, until the property is sold.
Have you resolved this issue?