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Council tax single person discount with expat main home


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Hi, I'm a single expat (this is starting like a lonely hearts advert! :D) but, I still own a house in the UK which I rent out. Currently it's empty and I've been paying council tax. I applied for the single person discount but it was denied on the basis that I was a landlord.

 

However, I assume this is normally done on the basis that you are getting single person discount on the property you live in elsewhere. In this case that does not apply to me because I live abroad and am not getting single person discount on any other UK property. The property in question will be nominated as my main home for capital gains if I sell it and was my last residence in the UK. Do I have a case for disputing the denial of single person discount with the tribunal?

 

I've email the council several times disputing their original decision and they have not replied.

 

The council in question is Brighton.

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However, I assume this is normally done on the basis that you are getting single person discount on the property you live in elsewhere

That is incorrect.

 

A single person discount rests solely on a person's 'sole or main residence' - it doesn't matter where in the world the 'sole or main residence' is, it can only give rise to a council tax discount where it rests in the property for which the discount is being applied for.

 

Craig

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https://www.gov.uk/council-tax/second-homes-and-empty-properties

 

Also ask the Council Tax Office what discounts are available for Unoccupied Properties.

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https://www.gov.uk/council-tax/second-homes-and-empty-properties

 

Also ask the Council Tax Office what discounts are available for Unoccupied Properties.

 

Brighton used to give a 50% discount for empty properties but they stopped that a couple of years ago. Presumably because there are so many empty buy to lets knocking around.

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Thanks for the reply. So if the property in question is registered with HMRC as my "main residence" then surely I should qualify?

 

Thanks

 

Gary

 

Not specifically - just because HMRC accept it for their purposes doesn't automatically ensure that council tax will make the same decision - if you'd come to my local authority with the same query a single person discount wouldn't be given based on what you've said so far. You'd be left to appeal it via a valuation tribunal if you disagreed. Most local authorities would make the same call.

 

It's brings in to mind aspects of Parry v Derbyshire Dales DC.

 

Craig

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Hubby had exactly the same dispute with our council about 5 years ago, and because he couldn't prove that he actually lived in the property, he couldn't get a single person's discount.

RMW

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