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Hello. Our neighbours developed two flats in the Grade II Listed Barn adjacent to our house without Planning Permission or Listed Building Consent.
This was 18 years ago so they could arguably apply for a Lawful Development Certificate if the buildings weren't listed but they are and so it does not apply in this instance. The flats were quietly rented out but never declared/registered for council tax purposes.
The flats have recently come to the attention of the Local Council who have now valued them/given them a Council Tax Band. However, the Council are not requesting that the owners pay the Council Tax that they should have been paying for 18 years because the flats weren't registered with them. The flats weren't registered because the owners had criminally developed them and didn't want to bring them to the attention of the Local Authority. I seem unable to ascertain whether it is the legal responsibility of the 'developer' or the Local Authority to register a new property. Obviously normal practice is that the Council put a new building onto the Council Tax Register when it gets it receives it's Completion Certificate but in this instance there wasn't one because the development was concealed.
I would be hugely grateful if someone could tell me whether the owner was in breach of any legal obligation in respect of Council Tax in not bringing the property to the attention of the Council Tax Office (am aware of the legal position with regards to the unlawful and criminal development... it just seems very odd that he could get away with non payment of Council Tax for such an extended period)
Thank you
This was 18 years ago so they could arguably apply for a Lawful Development Certificate if the buildings weren't listed but they are and so it does not apply in this instance. The flats were quietly rented out but never declared/registered for council tax purposes.
The flats have recently come to the attention of the Local Council who have now valued them/given them a Council Tax Band. However, the Council are not requesting that the owners pay the Council Tax that they should have been paying for 18 years because the flats weren't registered with them. The flats weren't registered because the owners had criminally developed them and didn't want to bring them to the attention of the Local Authority. I seem unable to ascertain whether it is the legal responsibility of the 'developer' or the Local Authority to register a new property. Obviously normal practice is that the Council put a new building onto the Council Tax Register when it gets it receives it's Completion Certificate but in this instance there wasn't one because the development was concealed.
I would be hugely grateful if someone could tell me whether the owner was in breach of any legal obligation in respect of Council Tax in not bringing the property to the attention of the Council Tax Office (am aware of the legal position with regards to the unlawful and criminal development... it just seems very odd that he could get away with non payment of Council Tax for such an extended period)
Thank you
