Council Tax

[dave_the_m 61]

3 minutes ago, Jeffrey Shaw said:

A wholly vacant property is usually not subject to CT: read the exemptions list.

Is this the bit: "

There is no discount for empty and unfurnished homes. Full Council Tax is charged. This includes properties which require, or are undergoing, major repair work or being structurally altered. Properties that are left empty and unfurnished in the long term will face increased Council Tax charges known as Long Term Empty Premiums (LTE)"

?

[Minimo 59]

1 hour ago, Jeffrey Shaw said:

A wholly vacant property is usually not subject to CT: read the exemptions list.

Thank you Jeff,  I did think i would be liable but will look again and hope I'm lucky.

1 hour ago, dave_the_m said:

Is this the bit: "

There is no discount for empty and unfurnished homes. Full Council Tax is charged. This includes properties which require, or are undergoing, major repair work or being structurally altered. Properties that are left empty and unfurnished in the long term will face increased Council Tax charges known as Long Term Empty Premiums (LTE)"

?

Well that's brought me back down to earth. Who is right I wonder.

[dave_the_m 61]

3 hours ago, Minimo said:

Who is right I wonder.

Well Jeff's a solicitor, so he may well have spotted something I didn't on a closer read.  But if that's the case, I think he'll have to be a bit more specific!

[Jeffrey Shaw 90]

I'm by no means an expert on CT. But I do know that, for instance, a property left vacant because the last owner's died and a Grant of Probate etc. is awaited has statutory 'no CT' status albeit time-limited.

 

dave_the_m: please show the source of your quotation. Maybe the Long Term Empty Premiums apply after only an initial period?

Edited November 8, 2021 by Jeffrey Shaw

[dave_the_m 61]

2 hours ago, Jeffrey Shaw said:

dave_the_m: please show the source of your quotation.

I just followed the link you provided to the SCC website. On that page, expand the section headed "Empty and unfurnished homes".

 

There's a bit further down about one's house being exempt if you're in a care home or similar, but I guess the OP is just moving to a more accessible property, not a care home?

[Minimo 59]

12 hours ago, dave_the_m said:

I just followed the link you provided to the SCC website. On that page, expand the section headed "Empty and unfurnished homes".

 

There's a bit further down about one's house being exempt if you're in a care home or similar, but I guess the OP is just moving to a more accessible property, not a care home?

That's right, health has forced the move . When I bought my flat it was to be my forever home but fate decided otherwise. It does seem a bit unfair that council tax is payable on an unoccupied property just waiting for sale to finalise. After all with no occupant there is no drain on council services.

[Jeffrey Shaw 90]

Yes, but you (= dave_the_m) speak of 'discounts'. Further down the SCC page https://www.sheffield.gov.uk/home/council-tax/council-tax-discounts-exemptions is this re 'exemptions' (which are not 'discounts' legally):

Council Tax exemptions

In certain circumstances you may be exempt from paying Council Tax when a property is unoccupied and is unfurnished, or has insufficient furnishings to enable someone to live in the property. In some cases a property can be occupied and an exemption will still apply.

Edited November 9, 2021 by Jeffrey Shaw

[Minimo 59]

i'll be interested to know just what the exemptions are.

[dave_the_m 61]

6 hours ago, Jeffrey Shaw said:

Yes, but you (= dave_the_m) speak of 'discounts'. Further down the SCC page https://www.sheffield.gov.uk/home/council-tax/council-tax-discounts-exemptions is this re 'exemptions' (which are not 'discounts' legally):

 

I'm really not following what you're trying to say here. You originally directed the OP to a SCC web page that lists "Council Tax discounts and exemptions" with the implication that the OP likely needn't pay for both properties while waiting for the sale to go through. I looked at that page, and (to my non-legal mind) couldn't find anything that let the OP off the hook. I quoted the bit about no discounts for empty properties, and pointed out that in the exemptions part further down, none of the exemptions seemed to apply to to the OP.

 

So I am still of the opinion that the OP will likely have to pay 2 full sets of council tax; but am still happy to be proven wrong by someone showing me a relevant clause from that web page.

[Minimo 59]

8 hours ago, dave_the_m said:

I'm really not following what you're trying to say here. You originally directed the OP to a SCC web page that lists "Council Tax discounts and exemptions" with the implication that the OP likely needn't pay for both properties while waiting for the sale to go through. I looked at that page, and (to my non-legal mind) couldn't find anything that let the OP off the hook. I quoted the bit about no discounts for empty properties, and pointed out that in the exemptions part further down, none of the exemptions seemed to apply to to the OP.

 

So I am still of the opinion that the OP will likely have to pay 2 full sets of council tax; but am still happy to be proven wrong by someone showing me a relevant clause from that web page.

I fear you may be right. Hopefully the councillor I contacted will be able to get some action from the council. I just want to get it sorted.

[Jeffrey Shaw 90]

On 09/11/2021 at 18:08, Minimo said:

i'll be interested to know just what the exemptions are.

OK. Here's what I've pieced together:

 

LOCAL GOVERNMENT FINANCE ACT 1992 – COUNCIL TAX

CATEGORIES OF PROPERTIES EXEMPT FROM COUNCIL TAX

 

B.        Unoccupied and owned by charity (exempt up to six months)

 

D.        Unoccupied because resident in prison (unless that is because of non-payment of fines).

 

E.         Unoccupied because resident went directly to hospital or care home.

 

F.         Unoccupied because resident died (exemption lasts until six months after Grant of Representation obtained).

 

G.        Unoccupied because occupation is prohibited by law or due to intending CPO.

 

H.        Unoccupied because awaiting occupation by Minister of Religion who will perform duties from property.

 

I.          Unoccupied because resident has moved in order to receive personal care.

 

J.         Unoccupied because resident has moved in order to provide personal care to another person.

 

K.        Unoccupied because resident is a student and has moved elsewhere to study (provided that the property was the student’s former main residence).

 

L.         Unoccupied because repossessed by mortgagee etc.

 

M/N.   Occupied only by students or as Hall of Residence.

 

O.        Owned by Secretary of State for Defence for Armed Forces use.

 

P.         Occupied by person who is a member of visiting forces.

 

Q.        Unoccupied where person otherwise liable to CT is a Trustee in Bankruptcy.

 

R.        Vacant caravan pitches and boat moorings.

 

S.         Unoccupied by adults (i.e. the only occupants are aged under 18).

 

T.        Property forming part of another property which cannot be let separately.

 

U.        Occupied only by a person who is (or only by several persons all of whom are) severely mentally impaired.

 

V.        Occupied only by diplomats.

 

W.       “Granny flat”.

[Minimo 59]

Well, contacting the councillor certainly worked. i have now had a full response from the council detailing what I owe (scary!) But what is absolutely shocking is that, while I've always lived alone and therefore been entitled to the 25% reduction, that no longer applies to the empty flat, so I have to pay the full amount. At least I know now.