Who Is Legally Responsible for Council Tax
You can file a formal request to dispute your housing tax. The husbands and wives of the responsible persons are also jointly responsible for paying the bill. This also applies to a husband and wife living together as husband and wife. Special rules apply if one of the responsible persons suffers from a chronic mental illness. For more information, see Joint and several liability. The housing tax is a system of local taxation levied by local authorities. It is a tax on domestic property. Some properties are exempt from housing tax. Some people do not have to pay council tax and some people receive a discount. As a general rule, a person designated as a “taxable person” must pay the housing tax.
No one under the age of 18 can be held responsible. If you are jointly and severally liable for the housing tax, you are personally responsible for paying the entire housing tax bill and not just on your part. If you pay what is considered your “share” but the other person does not pay their “share”, you are still obliged to pay the unpaid portion. You`ll need to provide evidence to prove your housing tax margin is wrong – you can figure out what evidence you need on GOV.UK. The municipality may charge you an “empty housing premium” if your home has been empty and unfurnished for 2 years or more – you pay this in addition to your housing tax. For most properties that fall under the HMO definition, it is the rental agreements that determine whether the landlord/owner or tenants are responsible for the housing tax. In addition, the owner is always obliged to pay the housing tax in the following categories, even if there are tenants who live in the property: the following list indicates, in order of priority, who must pay the housing tax in a particular apartment. The person who falls into the highest category on the list is required to pay (1 is the highest). If they disagree with you, you can appeal their decision to the assessment court. If the City Council does not respond within 2 months, you can appeal directly to the Assessment Tribunal without waiting for the City Council`s response, provided that no more than 4 months have passed since your first letter to the City Council. You can also check out the exam list at your community`s main offices – and it may be available at your local library. There may be a small fee.
If your property is already exempt from council tax, you will not be charged the empty house premium. You will also not be charged a premium if your property: The tenant is responsible for the council tax if the entire property is rented to a household or to several people as roommates on an agreement. It doesn`t matter if you furnish or live in the house for a short time during these years. The board will consider the house empty until you provide it and occupy it for more than 6 consecutive weeks. Some properties are exempt from housing tax. It can only be exempted for a short period, for example 6 months, or indefinitely. A full housing tax bill is based on a minimum of 2 adults living in a house. Spouses and partners living together are jointly responsible for paying the bill. Two or more people may have to pay council tax on a property.
The circumstances under which this happens are: If a property is classified in a different range, the VOA writes to the municipal taxpayer to inform them of the change. The city council will send them a new municipal tax bill. If you`ve missed a council tax payment, you`re “late” – that means you owe your council money. 100% of your housing tax if your home has been vacant for more than 2 years You can check your housing tax margin on GOV.UK or you can find it on your housing tax bill. If the landlord lives in the same property as his tenant (for example a tenant), only the owner is responsible for the housing tax. If you have complained to the VOA or local council and are not satisfied with the outcome, you can write to the assessment tribunal to appeal. There may be more than one responsible person in a property. Persons who are co-owners or roommates are responsible for paying the municipal housing tax. This means that both parties are individually responsible for the entire invoice.
This is an important point to remember because the law does not distinguish between those responsible. For more information on this, please contact the Local Tax Team Leader on 01768 212 232. In the case of properties occupied by many people (called apartment buildings), such as those divided into living quarters, the owner is liable. If there are no residents in a property, the non-resident owner is obliged to pay the housing tax. All homes receive a housing tax assessment range from the Valuation Office Agency (VOA). The ribbon is based on the value of your home as of April 1, 1991. A different housing tax is levied on each volume. Each municipality maintains a list of all domestic properties in its area as well as its assessment range.
This is called an evaluation list. If both are in the same place on the list, they are jointly liable, so both have to pay. Contact your municipal government if you are unsure whether you can get a discount or who is responsible for payment. If more than one person has the same legal interest in the property (as a co-owner, roommate or simply roommate), each person is required to pay the full housing tax. Cohabiting couples are responsible both “jointly and severally”, i.e. they are responsible as a couple, but also individually. This applies even if only one name appears on the invoice and applies if the couple is married, cohabiting or in a registered partnership. If more than one person lives in a property, we use a system called a hierarchy of responsibility to determine who should pay the council tax. The person closest to the top of the hierarchy is the person who has to pay. Two people at the same point in the hierarchy have the same responsibility to pay. If no one lives in the property, the owner must pay the housing tax. To find out who has to pay for your house (or apartment), check out the list below.
Once you get to a description that applies to someone in your home, namely the person or persons responsible for the bill (the “responsible person”): Housing tax bills should be sent in April. You will usually be asked to pay in 10 installments. You have the right to demand payment in 12 instalments instead. Local councils may accept weekly or bi-weekly payments. Some might also offer a reduction in the total bill if it is paid all at once at the beginning of the year. People who live in a property as a principal residence must pay council tax on that property. We define you as a resident if you are 18 years of age or older and live in a property as your primary residence. There are properties where the owner and not the occupants are responsible for payment. The hierarchy does not apply to these properties. These features are as follows: If you are 18 years of age or older and live in a property with a council tax, you are responsible for payment. In some cases, your situation may mean that you don`t have to pay or that you can pay reduced fees.
In other cases, it is the owner of the property, and not the person who lives there, who may be responsible for paying the housing tax. The housing tax is a local tax that applies to residential real estate. Inside the property, there is usually a person over the age of 18 who is responsible or “responsible” for paying the bill or notifying us of any changes. Spouses and partners who live together are jointly responsible for the bill. If VOA agrees to review your group, it will write to you, usually within 2 months, to inform you of its decision. The council tax requires that at least two adults (18 years or older) live in the property. You must contact your local authority in writing with your complaint. The municipality should send you a response within 2 months.
When they receive your letter, the assessment court will confirm it and send you information about the procedure. The trial court will send you a notice of hearing – you will receive at least 4 weeks` notice. It is best to go to the hearing in person to present your case, but you can ask the court to decide the case without you being present – you will have to do this in writing. You should read our tips on dealing with council tax arrears. You`ll need to sign up for council tax, but you may not have to pay the full amount if you or others are on the exemption list. Keep in mind that if your home is already in the A-band, the lowest band, VOA cannot reduce the band further. If you are jointly and severally liable, you must take steps to ensure that the entire invoice is paid to prevent collection proceedings against each responsible person.
