Start of CTAX liability and the start of CTB award?

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    Had a good look through the topics and discussions to try and find a conclusive answer, but still not sure.

    Scenario.  Elderly couple in a property owned by their son who is NOT resident.  CTB awarded to the elderly couple from April 2006 to the present day.  Transpires that the son has been residing (moved back in) with his elderly parents since April 2007.  CTB for elderly couple must now end from 2007.  CTAX bill to be raised in the son's name from April 2007.  If the son (resident owner occupier) claims CTB in reaction to the issuing of a CTAX bill back to April 2007, when can the CTB claim start? 

    The WEEK-ONE-RULE YES seems to give weight to going back to the start date of the liability.  I have looked at the 2006 Regs for CTB under 69 (11) (a) and (b) and at 64 (2).   The son is NOT in receipt of a pass-ported benefit.

    My rationale is that he has failed in his duty to notify the Council Tax office that he was the resident owner occupier from April 2007 and therefore has forfeited his chance of CTB back to April 2007.  Or is he allowed a different approach that says, "you've just had the CTAX bill issued backdated to April 2007 so it seems only fair to offer CTB backdated to April 2007".

    I have also considered Underlying Entitlement, but have dismissed that because the the son would be a new claimant and as I understand it, the elderly couple who now have the CTB overpayment can NOT be a claimant anymore as they lost their CTAX status of resident chargepayer when their son moved back in at April 2007.

    My conclusion is "NO" to starting the claim prior to the date of issuing of a bill.

    If the son can prove it was not his fault for the CTAX bill only being issued now back to April 2007, would you go back in that scenario?

    Look forward to your thoughts and guidance.



    I would apply the max backdating of 6 months and his liability prior to this ( assuming there was no claim rec’d and no indication he wanted to make a ctb claim) is his responsibility as he has not made a claim prior to now…. :O

    chris harvey

    I agree with Sarah.
    There is no real overpayment for the parents both their liability and their benefit has to be removed. The son can only have benefit from the Monday after he applies unless he can show good cause, in which case you can go back 6 months. I would check the son never made a claim for any DWP benefit as often they claim ctb at the same time but it would not have been passed to you if there was no marker on the dwp system.
    There used to be a rule (the 56 day rule) where you could go back to the date they are liable if they have been issued with their first ever CT bill, but this rule only applied if the liability commenced from April 1993 (when CT began) and the rule was revoked some years ago.

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