Our CTAX dept have just come to us with a query.They have awarded SPD on an account where the tax payer is in receipt of CTB.The problem is for part of the period that the SPD has just been awarded, the claimant had an extended payment.
When their claim was first assessed there was no SPD so the extended payment paid 4 weeks at 100% ctax. When the adjustment was made for the spd the ctb has not changed for the extended payment period.This has created a credit on the council tax account.( the account has been closed as the claimant has moved but that was several months after the extended payment).
The claimant has not paid any ctax so should not have a credit. ( after the extended payment period they had ctb at almost the maximum rate.So they should have a small amount to pay) .
So, my query is: do we leave the ctb as it is? Or should we make an adjustment to take the spd into account?I know under extended payments the claimant receives 4 weeks at the rate at which it was paid, but it doesn’t sit right that they should end up with a credit on a council tax account when they havent paid anything at all!
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