CT Liability change of ownership

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    Scenario – Claimant acquired ownership of a house in 1997. He was not living in the property but was at Uni. His mother lived in the property and was liable for CT.

    He moved back to the property in 2003 but was still a student.

    In June 2008 he stopped being a student.

    A year later he notified the authority he is the owner and has been since 1997 and applies for CTB.

    The authority makes him liable from June 2008 and refuses backdate.

    He appeals. At tribunal judge asks:
    ‘What is the legal liaibility of the owner to notify the authority that a change of ownership has occurred?’

    Any thoughts (I am not an expert on Council Tax liability law)


    Most probably, a little late with this answer:

    There is no legal requirement for a person to let the LA know that they should be liable for CTX. The only responsibly is for an interested party to provide information, within 21 days if requested in writing, or if an assumption is no longer valid regarding the award of an exemption, disabled relief or discount.

    Failure to do say can result in the issue of a civil penalty – currently £70.00.

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