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Council Tax Liability?


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Hi,

 

I have a friend who has currently lived at his current place of residence for 2 years and has not payed any council tax. He lives within a self-contained flat in a house of 7 flats. The council seem to only have 6 flats registered for the house. Who is liable here? Is it the tentent or the landlord.

 

Thanks,

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If the Valuation Office have banded 6 of the 7 flats then I 'd be pretty confident that they would band the remaining property as a separate dwelling.

 

Unless you friend only only rents a part of the flat he lives in and is only liable for the rent on that part (i.e his flat is a 2 bed and he only rents 1 of the two rooms etc) then he is liable for the council tax as the tenant.

 

At some point it will be realised by the valuation office that the property should be banded for council tax purposes and they will advise the council. Once the council are give the details of the property then they will charge for council tax from the dates given by the valuation office.

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Hi ss002d6252,

 

When you say "Once the council are give the details of the property then they will charge for council tax from the dates given by the valuation office" Do you mean that it would be back dated? Or do you mean, if for instance it was re banded today that payments would start as of today?

 

Thanks

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