CTax Liability in Supported Housing Schemes

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    Hope somebody can help with my query?!

    The following has been touched on in previous posts however I require a definitive answer to qoute to Local Authorities.

    I work for a company providing Supported Housing for tenants with severe learning disabilities. All the tenants live in shared houses – three or four to a house – and each have their own tenancy agreement. Our schemes cover 14 local authorities.

    My query is simple .. Are we, the landlord, liable for Council Tax and, if so, at what rate?

    We understand the tenants are spared a charge under Class U exemption, however, having tirelessly communicated with each of the LA’s involved, interpretation of the regulations is somewhat inconsistant. Some indeed disregard the tenants entirely and charge us, the landlord, 50% of the annual bill, on the basis the property is HMO. Others, however, disregard both parties. One LA advised they would only make a charge to the landlord if we included a charge in the rent – completely avoiding responsibility of answering the question.

    I would be thankful of any assistance and, if possible, the regulation that applies.

    Many thanks,

    Mike Roe


    it sounds as though these properties would be classed as houses in multiple occupation- i.e where the tenants do not occupy as one household. Although the individual circumstances on each property would need to be taken into account.
    As such, you – as the owner of the property- would be liable for the council tax.
    If this is the case the property cannot be exempt but you may be entitled to a 50% discount.

    if all of the occupants are classed as severly mentally impaired then all of the residents would be disregarded and a 50% discount could be awarded.

    There is a class of exemption for properties solely occupied by SMI people but it can only be applied when the SMI person is the liable person for council tax.

    Hope this isnt too confusing – contact me direct if you need further info.


    DeanP’s answer is spot on.

    Just to pick up on something you said

    [quote:f8ca19f4a9]One LA advised they would only make a charge to the landlord if we included a charge in the rent [/quote:f8ca19f4a9]

    If you made a charge in the rent for the council tax you were liable to pay then that would be an eligible housing cost for housing benefit purposes. If the tenants claimed HB then that cost [i:f8ca19f4a9]could [/i:f8ca19f4a9]be met in their benefit entitlement.

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