Council Tax Liability Explained

Summary

Owners liability for council tax applies to domestic dwellings in certain situations, such as when the property is unoccupied, is a House in Multiple Occupation (HMO), or when the owner lives abroad. This liability ensures that council tax is paid even if the property is not occupied by the owner. If you have specific concerns about your liability, consider consulting a local property law attorney for detailed advice.

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d
Hello d! How can I assist you with your legal issue today? Please provide some details about your situation so I can give you relevant information.
Notification of assumption *.—(*) Subject to paragraphs (*) and (*), a billing authority which has made such an assumption as is mentioned in regulation *(*) shall, in accordance with paragraph (*), inform the relevant person of the assumption made in his case. (*) Information shall be given by notice in writing and as soon as reasonably practicable after the assumption has been made. (*) Subject to paragraph (*), a billing authority shall supply with any notice given in accordance with paragraph (*) a statement— (a)specifying the valuation band shown in the authority’s valuation list as applicable to the dwelling, (b)summarising the effect of any regulations under section * of the Act relevant to the making by a person (other than a billing authority) of a proposal for the alteration of that list, (c)specifying— (i)where the notice is given after the end of the financial year in which the period to which the assumption relates falls, the amount which, subject to paragraph (*), would have been payable in respect of council tax for that period if the dwelling had been a chargeable dwelling(*) throughout that period; or (ii)in any other case, the authority’s estimate of that amount, (d)summarising the classes of dwelling which are for the time being exempt dwellings for the purposes of Chapter I of Part I of the Act, and (e)where the amount first set for the financial year in question under section * of the Act is nil, that, if the dwelling is or becomes a chargeable dwelling on any day of that year, no council tax will be payable for that year in respect of the dwelling unless an amount is set in substitution for the nil amount. (*) In determining an amount for the purpose of paragraph (*)(c), the authority shall assume that, as regards each day of the period to which the assumption relates, sections * and * of the Act, section * (council tax benefit) of the Social Security Contributions and Benefits Act *(*) and regulations under section * of the Act do not apply in the case of the person concerned. (*) Where, as regards a particular dwelling and period, there is more than one relevant person, nothing in paragraph (*) shall require information to be given, as regards that dwelling and period, to more than one of them. (*) Information need not be given under this regulation insofar as it would be repetitive of information given to the person concerned in accordance with regulation * of these Regulations or any provision of demand notice regulations. (*) In this regulation, references to the relevant person are references to a person who, in respect of the particular dwelling, would be liable (whether solely or jointly and severally) to pay to the authority an amount in respect of council tax for the period to which the assumption relates if the dwelling were not or had not been an exempt dwelling for that period.
Hi d! Could you please clarify your specific question or concern regarding the "Notification of Assumption" regulation? This will help me provide you with the most accurate information.
what does this mean Notification of assumption *.—(*) Subject to paragraphs (*) and (*), a billing authority which has made such an assumption as is mentioned in regulation *(*) shall, in accordance with paragraph (*), inform the relevant person of the assumption made in his case. (*) Information shall be given by notice in writing and as soon as reasonably practicable after the assumption has been made. (*) Subject to paragraph (*), a billing authority shall supply with any notice given in accordance with paragraph (*) a statement— (a)specifying the valuation band shown in the authority’s valuation list as applicable to the dwelling, (b)summarising the effect of any regulations under section * of the Act relevant to the making by a person (other than a billing authority) of a proposal for the alteration of that list, (c)specifying— (i)where the notice is given after the end of the financial year in which the period to which the assumption relates falls, the amount which, subject to paragraph (*), would have been payable in respect of council tax for that period if the dwelling had been a chargeable dwelling(*) throughout that period; or (ii)in any other case, the authority’s estimate of that amount, (d)summarising the classes of dwelling which are for the time being exempt dwellings for the purposes of Chapter I of Part I of the Act, and (e)where the amount first set for the financial year in question under section * of the Act is nil, that, if the dwelling is or becomes a chargeable dwelling on any day of that year, no council tax will be payable for that year in respect of the dwelling unless an amount is set in substitution for the nil amount. (*) In determining an amount for the purpose of paragraph (*)(c), the authority shall assume that, as regards each day of the period to which the assumption relates, sections * and * of the Act, section * (council tax benefit) of the Social Security Contributions and Benefits Act *(*) and regulations under section * of the Act do not apply in the case of the person concerned. (*) Where, as regards a particular dwelling and period, there is more than one relevant person, nothing in paragraph (*) shall require information to be given, as regards that dwelling and period, to more than one of them. (*) Information need not be given under this regulation insofar as it would be repetitive of information given to the person concerned in accordance with regulation * of these Regulations or any provision of demand notice regulations. (*) In this regulation, references to the relevant person are references to a person who, in respect of the particular dwelling, would be liable (whether solely or jointly and severally) to pay to the authority an amount in respect of council tax for the period to which the assumption relates if the dwelling were not or had not been an exempt dwelling for that period.
Hi d! The "Notification of Assumption" regulation essentially means:
- A billing authority must inform the relevant person about assumptions made regarding their council tax liability.
- The notice must be in writing and provided promptly.
- The notice includes details like valuation band, potential council tax payable, and exemptions applicable.
- If multiple people are liable, only one notice is required.
- Repetitive information need not be provided again.
Is there anything specific you need further clarification on?
explain owners liability
Hi d! Owners' liability generally refers to the legal responsibility of property owners for incidents that occur on their property. It can cover various scenarios, such as:
- Injury to a visitor due to unsafe conditions.
- Damage caused by the property to another's property.
- Compliance with health and safety regulations.
Is there a specific aspect of owners' liability you would like more information on?
council tax and owners liability
Hi d! Owners' liability for council tax refers to situations where the property owner is responsible for paying the council tax. This usually applies if:
- The property is unoccupied.
- The property is a House in Multiple Occupation (HMO).
- The owner lives abroad.
Would you like more details on any of these points?
tell me more about the type of property for owners liability
Hi d! Owners' liability for council tax typically applies to the following types of properties:
- **Unoccupied Properties:** The owner is liable if the property is empty.
- **Houses in Multiple Occupation (HMO):** The owner is responsible if the property is let out to multiple tenants.
- **Properties Owned by Absentee Landlords:** The owner is liable if they live abroad.
Would you like more details on any specific type?
does it apply to residential homes
Hi d! Yes, owners' liability for council tax applies to residential homes in specific situations, such as:
- When the property is unoccupied.
- When it's a House in Multiple Occupation (HMO).
- When the owner lives abroad.
Would you like more details on any of these scenarios?
does it apply to private domestic property
Hi d! Yes, owners' liability for council tax can apply to private domestic property in certain situations:
- If the property is unoccupied.
- If it is a House in Multiple Occupation (HMO).
- If the owner lives abroad.
Would you like more details on any of these points?
does it apply to domestic dwellings
Hi d! Yes, owners' liability for council tax applies to domestic dwellings in specific circumstances, such as:
- If the property is unoccupied.
- If it is a House in Multiple Occupation (HMO).
- If the owner lives abroad.
Would you like more details on any of these scenarios?