Council Tax - Tenant or Landlord Responsible?

[ray_gamba]

As long as the home is your sole or main residence responsibility for Council Tax would lie with the tenant regardless of the terms of the tenancy agreement. The exceptions being a home in multiple occupation or a dwelling occupied by asylum seekers where the landlord is always liable. Council Tax liability is determined by the hierarchy of payers (detailed below). From this it is fairy straightforward to work out whether one is liable or not:

 

"If only one person lives in a property they will be the liable person. If more than one person lives there, a system called the hierarchy of liability is used to work out who is the liable person. The person at the top, or nearest to the top, of the hierarchy is the liable person. Two people at the same point of the hierarchy will both be liable.

 

The hierarchy of liability is:

1. a resident owner-occupier who owns either the leasehold or freehold of all or part of the property
   
2. a resident tenant
   
3. a resident who lives in the property and who is a licensee. This means that they are not a tenant, but have permission to stay there
   
4. any resident living in the property, for example, a squatter
   
5. an owner of the property where no one is resident."
   

[Blindrage]

Thanks for answering I'm neither of those I'm just a time being tenant. Who is now thinking of getting a new flat.

- So in my case if I am right, the owner of the 3 flat building should pay the council tax not the tenant who is living in HMO environment?

[ray_gamba]

An HMO is usually one dwelling occupied by a number of people each with individual leases with the landlord, key to your own room etc. If your landlord owns a block of flats and you live in one of these it wouldn't count as being an HMO as you occupy the whole dwelling. You should contact your Council. They will have a good idea of whether your home is an HMO or not.

 

As a "time being" tenant you would still be liable for Council Tax as you would be regarded as a licensee (see hierarchy in previous post).

[jqinfo]

'The guy from the Council stated in court that the tenant is usually responsible for the Council Tax. He didn't mention about terms of the tenancy agreement, but did ask to see a copy without giving a reason, so perhaps what the other posters have said is true about whether it has that term in it or not about the tenant being liable.'

 

 

The LGFA 1992 cannot be overridden by wording of a contract to make a person liable (unless it comes under one of the 6 prescriptive states in the Council Tax (Liability of Owners ) regs 1992 when the owner is always liable).

 

It would possibly be good to see someone take a case like that to the High Court to see in who's favour they would rule - I would be almost certain they wouldn't find against the legislation.

 

(I've just done a professional qualification in council tax law and haven't come across any cases where this has already been challenged)

 

Hello ss002d6252

 

I am quite interested in this point, I am considering requesting a Judicial Review or perhaps applying to the High Court regarding my Council Tax Liability Hearing, although I believe I am out of time for the High Court, but hopefully have good reason for being late, one being that I have been challenging the Tribunal by email to no avail up until Christmas.

 

I have been charged with the council tax for a house of which I am the freeholder, but I have not lived in since March 06. My daughter lived in it and was a full time student. I paid c tax in full and business rates on my actual residence, which is a guest house and needed managing and me on site to comply with Fire Regs. The Tribunal not only deemed that I had an intention to return and therefore it was my sole/main residence, but also that for the period that my tenants who occupied thereafter for 5 months and did a bunk owing me rent and having wrecked the house, I had to pay that too!!

 

Thus both the sole/main residence rules and the hierarchy rules mean nothing as long as they get their money!!

 

I was unable to explain myself properly at the Tribunal because the night before my daughter had attempted suicide and I was distraught. Also, she was my main witness and I had not had prior disclosure of the council's submission, so I had no idea what I had to prove/disprove. As far as I was concerned I was already responsible elsewhere and surely I can have only ONE main/sole residence?

 

Any comments/pointers/advice would be much appreciated?

 

JQ

Edited January 1, 2011 by jqinfo
Quote back to front! Lol!