Terms & Conditions

[Anonymous]

We have a claim from a pensioner received on 25th July 2006. She has asked us to backdate her claim to 19th Jan 2004.

The reason for this is she lives with her parents and they were liable for CTAX at the property.
It turns out that the parents transferred the property to their daughter back in January 2004 and have only just advised our CTAX department. They have amended their records and made the daughter liable for CTAX back to 19th Jan 2004.
Her argument is that she was not aware that she was liable for ctax before hence the reason for not claiming at the time.

I can not see anything anywhere that will allow us to pay her CTB from the date she first became liable, she hasnt moved in, she has always lived there. I have no problem with going back one year as she is a pensioner on pension credit, but what about the rest of it?
Are we safe to refuse the backdate? I ask that because our ctax dept head wants us to backdate it and I’d like to be able to back myself up!
Thanks

[GHE]

As long as the claim was received within one calendar month of the date she was made liable for the first time, you should be able to go back to the liability start date without a backdate – see reg 64 of ctb (2006) regs

[Anonymous]

Ok thanks, that helps.

[gerryg]

Sorry to rain on your parade folks but this CD covers this issue and it clearly states that you cannot go back more than 52 weeks from when the claim for backdating is made.

http://www.osscsc.gov.uk/judgmentfiles/j1809/CH%204501%202004-00.doc

[trina]

I agree, CTB can only be considerd for 52 weeks backdate. I asked the DWP, admittedly some time ago, about a case where the claimant had claimed HB for some time but always said no to CTB because he was not liable. Several years later the property was banded for CT and a backdated bill sent to him.

DWP reply in part: Unfortunately, after lengthy consideration there is little that we can say to advise you in this case. You seem to have explored all possible avenues (backdating, revisions etc) and rightly concluded that they do not appear to provide any solutions.
The simple matter is that the customer specifically stated that they did not wish to claim CTB at the particular point in time because at that time they were not liable to pay Council Tax. The regulations do not offer a way around this where subsequently a liability arises.
I would have thought that the customer should really be pursuing this matter with the Valuation Office. It seems unfair that they can decide to ‘band’ accommodation from an earlier date regardless of the tenant’s position (ie if it is not the tenant’s fault that the property was previously un-banded). end of quote.

Sorry 🙁

[Anonymous]

Thanks all. I did think we couldn’t go back. Now I have ammo to back me up!

[GHE]

This is not a backdating issue. There would be no continous good cause. If someone is made liable for the first time then separate rules apply.

the date of claim would be the first day of liability, but the claim received date would still be the date the claim was received. There is no requirement to backdte the claim.

Can anyone suggest how someone who had no liability is supposed to know they should be claiming for something they are not legally liable to pay at that time?

[Anonymous]

So are you suggesting that the claimant could be paid from the beginning of the liability, Grahame? Reg 48 of the CTB (Persons who have attained etc) Regs 2006 doesn’t help in that case, so which reg are you using?

[petedavies]

I think you need to differenciate between liability and requirement to pay council tax.

You become liable for the Council Tax as soon as you fall within the provisions of s5 LGFA. The issue of a demand notice is a different matter.

You are required to pay it when you receive a demand notice.

Not really sure about valuation matters but I think that there may be a case for going back to the start of laibility in Trina’s example:

Liability is established by two factors: a) You are occupying a chargeable dwelling and b) You come first in the “hierarchy of responsibility” –

Not sure when a dwelling becomes chargeable but if it is when the V.O. enters it in the valuation list, even with retrospective effect, this may be when you become liable?

[Anonymous]

But to pay from the liability start date you need to have a claim made, or treated as made, in the same week as the liability commenced.

[petedavies]

Yeah,

Ignore me….I’m loosing it

[david kearney]

bump

Another one of these, customer retrospectively made liable for ctx on property going back more than 52 weeks.

Searching these forums give 2 threads which come up with diffferent conclusions, this one and

https://hbinfo.org/forum/viewtopic.php?t=8782&highlight=backdating+council+tax

argument on this thread backed by a commisioners decision, the other by the Council Tax Benefit (Transitional) Order 1992 – SI1992 No. 1909.

Am i missing something obviously different with the two threads. We have always worked on the 52 week maxiumum now I’m having doubts

[Anonymous]

David – I think the crux of the apparent discrepancy in the other thread is in Mark’s post:

[quote:d2da30e627]…only if the CTB claim is made within 56 days of receiving a Council Tax bill [b:d2da30e627]going right back to 1st April 1993[/b:d2da30e627]. In these cases you award CTB right the way back (yep….14 years worth!)[/quote:d2da30e627]

So what Mark is talking about there is a “special case” where the liability extends all the back to the introduction of the (English & Welsh) CTax scheme. If, on the other hand, you have someone who is made liable for a property today, effective from April 2000, you are stuck with the 52-week rule.

[david kearney]

and that was the something i was missing. cheers

[Author]

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