Council Tax Liability

Council Tax Liability

19:41 PM, 4th November 2015, About 9 years ago 12

Text Size

I am having a little dispute with my local council where my properties are rented out. For many years I have dealt predominantly with the lower end of the market. Due to a recent clerical error I forgot to notify the council when a tenant moved from one of my properties to another. For reasons too complicated to expand upon things changed for him pretty swiftly and he was soon behind with his rent. After a couple of months he had done a runner. Within a week I had re-let the property. Council Tax Liability

When I informed the council of the new tenant they promptly billed me for the period (I shall call him) ‘Dean’ was in residence.

I have replied to the council stating that the hierarchy to tax as laid down in the Local Government Finance Act 1992 clearly state’s that ‘Dean’ is liable before I become liable.

They have replied that I had a legal duty to inform them of the occupant and they are not prepared to issue a council tax demand to an address where a person no longer resides. They have asked for a forwarding address or place of work from me. Aside from the fact that if I had either of these I would be chasing him for the rent surely there is a Data Protection issue here?

Anyway, my main question is does anyone know what act sets out my ‘legal liability’ to inform the council of occupants of my property. Also has anyone experienced any similar arguments from their council?

Please don’t lecture me about credit referencing tenants, guarantors, next of kin, not taking DSS etc. etc. this is the business model I work with and I accept the odd non payer will do a runner once in a while.

Many thanks,

Dave.


Share This Article


Comments

David Marshall

17:07 PM, 6th November 2015, About 9 years ago

I appreciate all the comments thus far.

But does anybody know if in fact there is a 'legal duty' for a landlord to advise the council of a new tenant as opposed to just good practice?

Romain Garcin

20:18 PM, 6th November 2015, About 9 years ago

I have never heard of such duty. I think that they are trying it on.

Ask them to kindly disclose the exact legal reference and see what happens.

Leave Comments

In order to post comments you will need to Sign In or Sign Up for a FREE Membership

or

Don't have an account? Sign Up

Landlord Tax Planning Book Now