I have a friend who is 60, and is on pension credit. Before this his only income was income support. He lived with his mother until she died in 2001. He continued being on IS until he turned 60 in 2007. The council tax bill was always in his mothers' name, and the council tax bill was always paid for by council tax exemption/benefit because of her age and income. However since 2001 the property has been under major refurbishment and the council tax paid was at the 50% rate by my friends’ sister (who was executor of the will) at the unoccupied discount rate of 50%. My friend has now come to register for council tax and council tax benefit. He was asked how long he had lived there for; he told the council that he had been since 2001. They are now issuing him a bill for the full amount of council tax be paid from 2001, even though he was on income support all that time (and now pension credit guarantee) meaning he would have been eligible for full council tax benefit throughout this period, which can be proved. BUt they say council tax benefit will only cover him for 12 months of backdating period and there is nothing he can do. the bill is in the post! he may as well have not registered or told them he had lived there for less than 12 months.The situation is a mess. Please give advice.

Not quite sure which year he has lived there since.

Is this claimed tax for 2000/2001 or 2001/2002.

If you receive a summons for a liability order before this is sorted, make sure you go to court. The judge will listen you anyone who thinks they are not liable and make a judgement.

Believing that you are not liable is the only reason anyone needs to go to court for a liability hearing.

That would not be a valid dispute against the issuing of the Liability Order, a L/O may be disputed for only a few reasons

Below is a list of valid disputes:

1. no entry in valuation list for period of liability.

2. the tax has not been properly set.

3. the tax has not been demanded in accordance with the statutory regulations.

4. the amount demanded has been paid.

5. that more than six years have elapsed since the day on which the sum became due.

6. the sum is in respect of a penalty which is subject to an appeal.

7. that bankruptcy or winding up proceedings have been initiated.

An outstanding appeal against your band value is not a valid defence against the granting of a liability order.