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Council Tax Payment Obligation
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Council Tax is a local tax in England, applicable to residential properties. Governed by the Local Government Finance Act 1992, it requires homeowners and tenants aged 18 or over to pay. The Act doesnt require the property to be a hereditament. Business Rates apply to commercial properties, governed by the Local Government Finance Act 1988.Full Conversation
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****
Council Tax is a local taxation system in England. You are usually required to pay it if you are * or over and own or rent a home. Could you please specify your situation a bit more for accurate guidance
elaborate
Council tax is a local taxation system in England. This tax is the responsibility of the person living in the property, either as a homeowner or tenant. The amount varies based on the property's value and the local council's tax rates. If you're a student or live alone, you might be eligible for a discount.
what law states you are under obligation to pay
The law that governs the obligation to pay Council Tax in England is the Local Government Finance Act *. Specifically, Part I of the Act details the Council Tax system and its administration.
confirm paragraphs
I can confirm the information provided:
- Council tax is a local taxation in England, usually required if you're *+ and own or rent a home.
- The obligation to pay Council Tax is governed by the Local Government Finance Act *, Part I.
- The obligation to pay is distinct from liability. The Modern Slavery Act * denies one person the right to command another against their will.
I understand your perspective. However, the obligation to pay Council Tax is a legal requirement, not an act of modern slavery. The Modern Slavery Act * primarily deals with offences related to slavery, servitude and forced or compulsory labour. It doesn't apply to lawful obligations like paying taxes.
Modern Slavery Act * denies one person the right to command another against their will regardless how you wish to dress it up
I understand your concern. However, the Modern Slavery Act * targets serious offences like slavery and human trafficking. Paying council tax falls under civil obligations outlined in the Local Government Finance Act *. It's not connected with forced labour or servitude covered by the Modern Slavery Act.
so where is the civil obligation
The civil obligation to pay Council Tax in England is found under Part I of the Local Government Finance Act *. It establishes the legal duty of homeowners or tenants to contribute towards local public services.
but again
I understand your concern. The legal requirement to pay Council Tax is detailed in the Local Government Finance Act *, specifically in Part I. This is a civil obligation for residents who are * or over and own or rent a home.
civil obligation does not exist in law
The term "civil obligation" generally refers to responsibilities that citizens have under civil law. In terms of Council Tax, the obligation is indeed established in law, specifically the Local Government Finance Act *, Part I. It's a statutory duty, meaning it's enforced by law.
only bu concent of the governed
It seems you're referring to the principle that laws are legitimate only if they're derived from the consent of the governed. While this principle underpins democratic systems, it doesn't mean that individuals can opt out of specific laws such as tax obligations. Do you have any other questions on this topic
the * act does not create obligation as it does not exist
The Local Government Finance Act *, replacing the * Act, establishes the system of Council Tax in England. If you're * or over and own or rent a home, you're usually required to pay it. It's a legal obligation, not dependent on personal agreement.
****
The obligation to pay Council Tax in England is established by Part I of the Local Government Finance Act *. If you're * or over and own or rent a home, you're typically required to pay it.
that only relate to commercial property
Council Tax applies to residential properties, not commercial ones. Commercial properties are subject to a different tax called Business Rates or Non-Domestic Rates. Please refer to the Local Government Finance Act *, Part III, which governs this.
Hereditament dwellings we dont live in them
If so, you may still have to pay Council Tax. The rules can vary depending on your local council. Some offer discounts or exemptions for empty properties, while others don't.
Are you referring to unoccupied properties for which you're responsible
show me the obligation in law to pay council tax for the private principle only home
The obligation to pay Council Tax for a private, principal home is set out in the Local Government Finance Act *. Specifically, Part I, Chapter III outlines the liability to pay Council Tax, including for dwellings which are a person's main residence.
show me where it states this
The legal obligation to pay Council Tax for your main residence in England can be found in the Local Government Finance Act *. Specifically, you can refer to:
- Part I for the general Council Tax system
- Chapter III, Section * for the liability to pay Council Tax
- Schedule * for exemptions and discounts.
principle home or private domaestic property is note stated
The Local Government Finance Act * refers to "dwelling" which includes any residential property, whether it's your principal home or not. It doesn't specifically mention "principal home" or "private domestic property", but these are included within the term "dwelling".
i do not live or occupy residential property, i am owner absolute of the home i reside
The term "residential property" typically refers to any property in which someone lives, regardless of ownership status.
Just to clarify, are you stating that you own the property you live in, but you don't consider it a residential property
yes
Understood. However, for Council Tax purposes, any property that's used as a place of residence is generally considered a "dwelling" or "residential property". Do you have a specific reason why you believe your property doesn't fall under this category
hereditament dwellings are commercial
If so, could you please provide more context
You mentioned "hereditament dwellings". Are you suggesting your home is a hereditament, a property that can be inherited
no
Are you referring to a specific type of property or situation that you believe exempts you from Council Tax
I understand. Could you clarify your situation further
i do not meet the criteria of the * point required
Are you referring to a specific set of criteria related to Council Tax
Could you please clarify what you mean by the "* point required"
hereditament
I understand you're referring to the term "hereditament". In legal terms, hereditament refers to property that can be inherited. Could you please explain how this term relates to your situation or question about Council Tax
dwelling cannot exist without the hereditament being created first
I see. You're suggesting that the term "dwelling" for Council Tax purposes requires a "hereditament" to be established first. Could you please clarify the source or legal reference for this assertion
woolway v mazars
I see. The case of Woolway v Mazars concerns "hereditament" in the context of business rates. However, it doesn't directly apply to the definition of "dwelling" for Council Tax. Council Tax applies to residential properties, as outlined in the Local Government Finance Act *.
neither does it a apply to the principle home
I understand your point. So, are you suggesting that your principal home should be exempt from Council Tax based on your interpretation of the Woolway v Mazars case
yes
I understand your viewpoint, however, Woolway v Mazars case is about business rates, not Council Tax. Council Tax is typically due on a principal private residence according to the Local Government Finance Act *. Any exemption would depend on specific circumstances.
dwelling are rateable not taxable
I understand your point, but in England, dwellings are subject to Council Tax, as outlined in the Local Government Finance Act *. 'Rateable' typically refers to properties subject to business rates, not Council Tax. This is separate from the concept of a 'taxable dwelling'.
wheere property doe not come with the definition, the an hereditament does not exist
Particularly, are you suggesting that your property should be exempt from Council Tax due to the absence of hereditament
I understand you're referring to the legal term "hereditament". Could you please clarify how this relates to your question about Council Tax
yes
I see. However, the requirement to pay Council Tax doesn't depend on whether a property is a hereditament. It applies to all residential properties, as established by the Local Government Finance Act *. Exceptions and discounts apply in specific circumstances.
so if it do not depend how can a dwelling or dweeling-houe be created
A dwelling or dwelling-house, for Council Tax purposes, is created when a property is used as someone's main residence, regardless of ownership. This is outlined in the Local Government Finance Act *. The Act doesn't require the property to be a hereditament.
they cannot exit without the hereditament
I understand your point. However, for Council Tax purposes, the term "dwelling" applies to any property used as a residence. It doesn't require the property to be a hereditament. This is established in the Local Government Finance Act *.
i dont live in residence i live in a home
I understand your point. However, for Council Tax purposes, both terms, "residence" and "home", generally refer to a place where a person lives. As per the Local Government Finance Act *, if you're * or over and own or live in a property, you're typically required to pay Council Tax.
elaborate on the hereditament that is not stated
"Hereditament" in legal terms refers to any property that can be inherited. In the context of Council Tax, the term is not explicitly used in the Local Government Finance Act *. Instead, the Act refers to "dwellings", which includes residential properties where people live.
if it is not included it dont exist
I understand your point. However, the Local Government Finance Act * uses the term "dwelling" to define the properties subject to Council Tax. The Act doesn't require the property to be a hereditament for Council Tax purposes.
againg the hereditament has to be created befor the dwelling can fall under it, read mazars
I understand you're referencing the Woolway v Mazars case again. However, that case is about business rates and hereditaments, not Council Tax and dwellings. Council Tax is typically due on a principal private residence according to the Local Government Finance Act *. Can you clarify your situation further
yes dwelling and hereditament fall under rates no council tax
I understand your point, but Council Tax and Business Rates are separate systems. Council Tax, governed by the Local Government Finance Act *, applies to residential properties (dwellings). Business Rates, governed by the Local Government Finance Act *, apply to non-domestic properties (hereditaments). They are different taxes for different types of property.
so what applies to private domestic property as defined in * s66
Private domestic property, as defined in Section * of the Local Government Finance Act *, is generally exempt from Non-Domestic Rates or Business Rates. Instead, Council Tax, as governed by the Local Government Finance Act *, typically applies to such properties. Are you seeking information on a specific aspect of this
show me where it shows this
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The obligation to pay Council Tax for a private, principal home is set out in the Local Government Finance Act *. Specifically, Part I, Chapter III outlines the liability to pay Council Tax, including for dwellings which are a person's main residence.
show me where the hereditament dwelling is shown in the * act
The term "hereditament" isn't explicitly used in the Local Government Finance Act *. Instead, it uses "dwelling" to define properties subject to Council Tax. The term "hereditament" is generally used in the context of Business Rates, governed by the Local Government Finance Act *.
show me where a dwelling can exist without first establishine the hereditament
The term "hereditament" is not mentioned in the Local Government Finance Act *, which governs Council Tax. Instead, it uses the term "dwelling" to outline properties subject to Council Tax. The Act doesn't require a dwelling to be established as a hereditament for Council Tax purposes.
it cannot be enforce in law as it does not exist in the legislation
I understand your perspective. However, the legislation on Council Tax, the Local Government Finance Act *, uses the term "dwelling" to define properties subject to this tax. It does not require the property to be a "hereditament", a term more commonly used in Business Rates legislation. Council Tax is enforceable under the law as outlined in this Act.
what create a dwelling
In the context of Council Tax, the term "dwelling" is defined in the Local Government Finance Act *. It broadly refers to any property used as a main residence, regardless of the property's ownership status. The Act doesn't require the creation of a "hereditament" for a property to be considered a dwelling.
so dwelling cannot exist in law
In the context of Council Tax, a "dwelling" does exist in law. The term is used in the Local Government Finance Act * to refer to residential properties. The Act does not require a "hereditament" to be created first for a property to be considered a "dwelling".
define the term residential in s115
The term "residential" in Section * of the Local Government Finance Act * refers to any property which is not a "hereditament" (a property that can be inherited) and is used as someone's main residence. It's not defined in the Act but is generally accepted to mean a dwelling or place where someone lives.
yes by theclowns that keep unlawfully paying it
I understand your frustration. However, under the Local Government Finance Act *, council tax is a legal obligation for residents in England. If you believe you're being charged unlawfully, you may wish to seek legal advice or contact your local council for clarification.
how many more time i am not a resident i am owner
I understand your point. However, for Council Tax purposes, the term "resident" generally refers to anyone who lives in a property, regardless of whether they own it or rent it. As per the Local Government Finance Act *, if you're * or over and own or live in a property, you're typically required to pay Council Tax.
yes a dwelling that cannot exist without creation of the hereditament firts chech case law on the point and please show
The Woolway v Mazars case, which you referred to earlier, does discuss the concept of "hereditament" in relation to business rates, not Council Tax. The Local Government Finance Act *, which governs Council Tax, uses the term "dwelling" for properties subject to this tax and doesn't necessitate the creation of a "hereditament".
please summarize all points
Here is a summary of our conversation:
*. We discussed the obligation to pay Council Tax in England, which is established under the Local Government Finance Act *.
*. I clarified that the Modern Slavery Act * is not related to tax obligations.
*. We discussed the term "civil obligation" and its applicability to Council Tax.
*. We clarified that Council Tax applies to residential properties, not commercial ones. Commercial properties are subject to Business Rates.
*. The term "hereditament" was discussed, which in legal terms refers to any property that can be inherited.
*. It was explained that for Council Tax purposes, any property that's used as a place of residence is generally considered a "dwelling" or "residential property".
*. The Woolway v Mazars case was discussed, which is about business rates and hereditaments, not Council Tax and dwellings.
*. We discussed that Council Tax and Business Rates are separate systems, governed by different legislation.
*. The discussion touched upon the definition of "residential" in Section * of the Local Government Finance Act *.
*. We discussed the obligation to pay Council Tax in England, which is established under the Local Government Finance Act *.
*. I clarified that the Modern Slavery Act * is not related to tax obligations.
*. We discussed the term "civil obligation" and its applicability to Council Tax.
*. We clarified that Council Tax applies to residential properties, not commercial ones. Commercial properties are subject to Business Rates.
*. The term "hereditament" was discussed, which in legal terms refers to any property that can be inherited.
*. It was explained that for Council Tax purposes, any property that's used as a place of residence is generally considered a "dwelling" or "residential property".
*. The Woolway v Mazars case was discussed, which is about business rates and hereditaments, not Council Tax and dwellings.
*. We discussed that Council Tax and Business Rates are separate systems, governed by different legislation.
*. The discussion touched upon the definition of "residential" in Section * of the Local Government Finance Act *.
elaborate
Here's the summary:
*. Council Tax in England is legally mandated under the Local Government Finance Act *.
*. The Modern Slavery Act * doesn't relate to tax obligations.
*. "Civil obligation" refers to responsibilities under civil law, including Council Tax.
*. Council Tax applies to residential properties. Business Rates apply to commercial properties.
*. "Hereditament" refers to inheritable property.
*. For Council Tax, "residential property" refers to any property used as a residence.
*. Woolway v Mazars case is about business rates, not Council Tax.
*. Council Tax and Business Rates are separate systems.
*. "Residential" in Section * of the Local Government Finance Act * refers to properties used as a main residence.
*. Council Tax in England is legally mandated under the Local Government Finance Act *.
*. The Modern Slavery Act * doesn't relate to tax obligations.
*. "Civil obligation" refers to responsibilities under civil law, including Council Tax.
*. Council Tax applies to residential properties. Business Rates apply to commercial properties.
*. "Hereditament" refers to inheritable property.
*. For Council Tax, "residential property" refers to any property used as a residence.
*. Woolway v Mazars case is about business rates, not Council Tax.
*. Council Tax and Business Rates are separate systems.
*. "Residential" in Section * of the Local Government Finance Act * refers to properties used as a main residence.
list all above cases cited
The cases referenced throughout our conversation are:
*. Local Government Finance Act *
*. Modern Slavery Act *
*. Local Government Finance Act *
*. Woolway v Mazars
*. General Rate Act *
*. John Laing & Son Ltd v Kingswood Assessment Area and Others [*] * KB *
*. Ravenseft Properties Ltd v Newham London Borough Council [*] RA *
*. Post Office v Nottingham City Council [*] RA *
*. S J & J Monk (A Firm) v Newbigin (VO) [*] UKSC *, [*] RA *
*. Council Tax (Chargeable Dwellings) Order */*
*. Bunyan (LO) v Patel [*] EWHC * (Admin)
*. Wilson v Coll (LO) [*] RA *; [*] PTSR * (QB)
*. Tewari v Virk (*) appeal no MO826076
*. Jackson (VO) v Canary Wharf Ltd [*] RA
*. Local Government Finance Act *
*. Modern Slavery Act *
*. Local Government Finance Act *
*. Woolway v Mazars
*. General Rate Act *
*. John Laing & Son Ltd v Kingswood Assessment Area and Others [*] * KB *
*. Ravenseft Properties Ltd v Newham London Borough Council [*] RA *
*. Post Office v Nottingham City Council [*] RA *
*. S J & J Monk (A Firm) v Newbigin (VO) [*] UKSC *, [*] RA *
*. Council Tax (Chargeable Dwellings) Order */*
*. Bunyan (LO) v Patel [*] EWHC * (Admin)
*. Wilson v Coll (LO) [*] RA *; [*] PTSR * (QB)
*. Tewari v Virk (*) appeal no MO826076
*. Jackson (VO) v Canary Wharf Ltd [*] RA
please give a summery of all above cases
Here's a brief summary of the cases mentioned:
*. Local Government Finance Act *: This Act establishes the system of Council Tax in England. It uses the term "dwelling" for properties subject to Council Tax.
*. Modern Slavery Act *: This Act deals with offences related to slavery and human trafficking. It doesn't apply to lawful obligations like paying taxes.
*. Local Government Finance Act *: This Act governs Business Rates, which apply to commercial properties. It uses the term "hereditament" for these properties.
*. Woolway v Mazars: This case concerns business rates and hereditaments, not Council Tax and dwellings.
*. General Rate Act *: This Act defines a "hereditament" as any property that can be inherited.
*. John Laing & Son Ltd v Kingswood Assessment Area and Others [*] * KB *, Ravenseft Properties Ltd v Newham London Borough Council [*] RA *, and Post Office v Nottingham City Council [*] RA *: These cases define the conditions for a property to be considered a hereditament.
*. S J & J Monk (A Firm) v Newbigin
*. Local Government Finance Act *: This Act establishes the system of Council Tax in England. It uses the term "dwelling" for properties subject to Council Tax.
*. Modern Slavery Act *: This Act deals with offences related to slavery and human trafficking. It doesn't apply to lawful obligations like paying taxes.
*. Local Government Finance Act *: This Act governs Business Rates, which apply to commercial properties. It uses the term "hereditament" for these properties.
*. Woolway v Mazars: This case concerns business rates and hereditaments, not Council Tax and dwellings.
*. General Rate Act *: This Act defines a "hereditament" as any property that can be inherited.
*. John Laing & Son Ltd v Kingswood Assessment Area and Others [*] * KB *, Ravenseft Properties Ltd v Newham London Borough Council [*] RA *, and Post Office v Nottingham City Council [*] RA *: These cases define the conditions for a property to be considered a hereditament.
*. S J & J Monk (A Firm) v Newbigin
please give define all the above cases
Here are brief summaries of the mentioned cases:
*. Local Government Finance Act *: Established the Council Tax system in England and defined "dwelling" for Council Tax purposes.
*. Modern Slavery Act *: Addresses offences related to slavery and human trafficking, does not relate to lawful obligations like taxes.
*. Local Government Finance Act *: Governs Business Rates for commercial properties and introduces the term "hereditament".
*. Woolway v Mazars: A case about business rates and "hereditaments", unrelated to Council Tax.
*. General Rate Act *: Defines a "hereditament" as any property that can be inherited.
*. John Laing & Son Ltd v Kingswood Assessment: Interprets conditions for a property to be considered a hereditament.
*. Ravenseft Properties Ltd v Newham London Borough Council: Addresses the concept of rateable occupation and beneficial occupation.
*. Post Office v Nottingham City Council: Also discusses rateable occupation.
*. S J & J Monk (A Firm) v Newbigin: Discusses when a building undergoing redevelopment becomes incapable of beneficial occupation.
*. Council Tax (Chargeable Dwellings) Order */*: Provides further
*. Local Government Finance Act *: Established the Council Tax system in England and defined "dwelling" for Council Tax purposes.
*. Modern Slavery Act *: Addresses offences related to slavery and human trafficking, does not relate to lawful obligations like taxes.
*. Local Government Finance Act *: Governs Business Rates for commercial properties and introduces the term "hereditament".
*. Woolway v Mazars: A case about business rates and "hereditaments", unrelated to Council Tax.
*. General Rate Act *: Defines a "hereditament" as any property that can be inherited.
*. John Laing & Son Ltd v Kingswood Assessment: Interprets conditions for a property to be considered a hereditament.
*. Ravenseft Properties Ltd v Newham London Borough Council: Addresses the concept of rateable occupation and beneficial occupation.
*. Post Office v Nottingham City Council: Also discusses rateable occupation.
*. S J & J Monk (A Firm) v Newbigin: Discusses when a building undergoing redevelopment becomes incapable of beneficial occupation.
*. Council Tax (Chargeable Dwellings) Order */*: Provides further
please give a description of all above cases
Here is a summary of the mentioned cases:
*. **Local Government Finance Act ***: Governs the system of Council Tax in England, defining 'dwelling' as a property subject to this tax.
*. **Modern Slavery Act ***: Deals with offences related to slavery and human trafficking. It doesn't apply to lawful obligations like paying taxes.
*. **Local Government Finance Act ***: Governs Business Rates for commercial properties and uses the term 'hereditament' for these properties.
*. **Woolway v Mazars**: A case that pertains to business rates and 'hereditaments', not related to Council Tax.
*. **General Rate Act ***: Defines 'hereditament' as a property that can be inherited.
*. **John Laing & Son Ltd v Kingswood Assessment, Ravenseft Properties Ltd v Newham London Borough Council, and Post Office v Nottingham City Council**: These cases explore conditions for a property to be considered a hereditament and the concept of rateable occupation.
*. **S J & J Monk (A Firm) v Newbigin**: Discusses when a building undergoing redevelopment becomes incapable of beneficial occupation.
*. **Council Tax (Chargeable Dwell
*. **Local Government Finance Act ***: Governs the system of Council Tax in England, defining 'dwelling' as a property subject to this tax.
*. **Modern Slavery Act ***: Deals with offences related to slavery and human trafficking. It doesn't apply to lawful obligations like paying taxes.
*. **Local Government Finance Act ***: Governs Business Rates for commercial properties and uses the term 'hereditament' for these properties.
*. **Woolway v Mazars**: A case that pertains to business rates and 'hereditaments', not related to Council Tax.
*. **General Rate Act ***: Defines 'hereditament' as a property that can be inherited.
*. **John Laing & Son Ltd v Kingswood Assessment, Ravenseft Properties Ltd v Newham London Borough Council, and Post Office v Nottingham City Council**: These cases explore conditions for a property to be considered a hereditament and the concept of rateable occupation.
*. **S J & J Monk (A Firm) v Newbigin**: Discusses when a building undergoing redevelopment becomes incapable of beneficial occupation.
*. **Council Tax (Chargeable Dwell
copy the above paragraph write it in separate numbered paragraphs
*. The article poses questions regarding at what point a domestic property's condition becomes so poor that it no longer qualifies as a dwelling/hereditament for council tax valuation list purposes.
*. It further asks if a property undergoing extensive redevelopment works will still qualify as a dwelling/hereditament for council tax valuation list purposes.
*. The discussion is based on the relevant sections of the Local Government Finance Act * ('LGFA *'), the case of Wilson v Coll (LO) [*] RA *; [*] PTSR * (QB) ('Wilson'), and Bunyan (LO) v Patel [*] EWHC * (Admin ('Patel').
*. Section * of the LGFA * defines 'Council tax in respect of dwellings' and outlines that council tax is payable in respect of dwellings situated in the area of each billing authority.
*. Section * of the LGFA * explains the meaning of "dwelling".
*. A property should only appear on the council tax valuation list ('CTVL'), maintained by the Valuation Office Agency ('VOA'), as a dwelling if it qualifies as a dwelling under sections * and
*. It further asks if a property undergoing extensive redevelopment works will still qualify as a dwelling/hereditament for council tax valuation list purposes.
*. The discussion is based on the relevant sections of the Local Government Finance Act * ('LGFA *'), the case of Wilson v Coll (LO) [*] RA *; [*] PTSR * (QB) ('Wilson'), and Bunyan (LO) v Patel [*] EWHC * (Admin ('Patel').
*. Section * of the LGFA * defines 'Council tax in respect of dwellings' and outlines that council tax is payable in respect of dwellings situated in the area of each billing authority.
*. Section * of the LGFA * explains the meaning of "dwelling".
*. A property should only appear on the council tax valuation list ('CTVL'), maintained by the Valuation Office Agency ('VOA'), as a dwelling if it qualifies as a dwelling under sections * and
more
*. The term 'hereditament' is defined in Section *(*) of the General Rate Act * and refers to any property that can become liable to a rate and would be shown as a separate item in the valuation list.
*. The cases of Wilson and Patel shed light on when a property's condition becomes so poor that it no longer qualifies as a dwelling/hereditament.
*. The question is whether, given the property's condition and a reasonable amount of repair works, could the premises be occupied as a dwelling.
*. The Supreme Court case of S J & J Monk (A Firm) v Newbigin (VO) [*] UKSC *, [*] RA * discussed when a building undergoing redevelopment becomes incapable of beneficial occupation.
*. The Council Tax (Chargeable Dwellings) Order */* specifies the conditions under which a dwelling must exist before repair assumptions can be invoked.
*. If a property is vacant and undergoing a scheme of works, it may cease to exist as a hereditament.
*. The Supreme Court identified a 'logically prior question' that needed to be asked when a building was undergoing redevelopment: whether the premises were undergoing reconstruction rather than simply being
*. The cases of Wilson and Patel shed light on when a property's condition becomes so poor that it no longer qualifies as a dwelling/hereditament.
*. The question is whether, given the property's condition and a reasonable amount of repair works, could the premises be occupied as a dwelling.
*. The Supreme Court case of S J & J Monk (A Firm) v Newbigin (VO) [*] UKSC *, [*] RA * discussed when a building undergoing redevelopment becomes incapable of beneficial occupation.
*. The Council Tax (Chargeable Dwellings) Order */* specifies the conditions under which a dwelling must exist before repair assumptions can be invoked.
*. If a property is vacant and undergoing a scheme of works, it may cease to exist as a hereditament.
*. The Supreme Court identified a 'logically prior question' that needed to be asked when a building was undergoing redevelopment: whether the premises were undergoing reconstruction rather than simply being
more
*. If the premises were undergoing reconstruction rather than simply being in a state of repair, they would be incapable of beneficial occupation and cease to be a hereditament.
*. If a property is simply in poor repair, then listing officers should follow Wilson v Coll (LO).
*. However, if there is a scheme of works, then listing officers will need to consider the evidence and make a judgement if the works made the building uninhabitable.
*. This will only apply to vacant property and generally where there is a major renovation and extension underway.
*. Works to replace a kitchen or bathroom, which may temporarily render a property incapable of beneficial occupation, will not be sufficient to delete a property from the valuation list.
*. The article concludes by stating that a property should only have an entry on CTVL where it is a qualifying 'dwelling', and this in turn requires that the property would have been a hereditament as per the General Rates Act *.
*. If a property is simply in poor repair, then listing officers should follow Wilson v Coll (LO).
*. However, if there is a scheme of works, then listing officers will need to consider the evidence and make a judgement if the works made the building uninhabitable.
*. This will only apply to vacant property and generally where there is a major renovation and extension underway.
*. Works to replace a kitchen or bathroom, which may temporarily render a property incapable of beneficial occupation, will not be sufficient to delete a property from the valuation list.
*. The article concludes by stating that a property should only have an entry on CTVL where it is a qualifying 'dwelling', and this in turn requires that the property would have been a hereditament as per the General Rates Act *.
more
*. The article emphasizes that a property is not a hereditament, and so not a 'dwelling', if it is so derelict that it requires complete reconstruction or replacement.
*. The question to ask is whether a reasonable amount of repair works would make the premises suitable to be occupied as a dwelling.
*. The distinction is made between properties in poor repair, which remain hereditaments, and those in need of complete reconstruction or replacement, which do not.
*. A test that pivots on what a 'reasonable amount of repair' is stated, distinguishing it from 'a complete reconstruction or replacement of a building'.
*. Finally, it mentions a scenario where a property is vacant and undergoing a scheme of works. In such cases, the CTVL entry might require deletion, especially if the scheme of works amounts to a major reconstruction, indicating extensive development work.
*. The question to ask is whether a reasonable amount of repair works would make the premises suitable to be occupied as a dwelling.
*. The distinction is made between properties in poor repair, which remain hereditaments, and those in need of complete reconstruction or replacement, which do not.
*. A test that pivots on what a 'reasonable amount of repair' is stated, distinguishing it from 'a complete reconstruction or replacement of a building'.
*. Finally, it mentions a scenario where a property is vacant and undergoing a scheme of works. In such cases, the CTVL entry might require deletion, especially if the scheme of works amounts to a major reconstruction, indicating extensive development work.
more
*. However, if the property has temporarily lost its ability to be beneficially occupied due to minor works, such as replacing a kitchen or bathroom, it would not be sufficient to delete a property from the valuation list.
*. The article ends with a notice stating that it is provided free of charge for information purposes only and does not constitute legal advice. It also disclaims any responsibility for the accuracy and/or correctness of the information and commentary set out in the article.
*. The copyright of the article is owned by Barrister Search Limited, and the article was written by Simon Hill, a barrister from * Bedford Row.
*. The article ends with a notice stating that it is provided free of charge for information purposes only and does not constitute legal advice. It also disclaims any responsibility for the accuracy and/or correctness of the information and commentary set out in the article.
*. The copyright of the article is owned by Barrister Search Limited, and the article was written by Simon Hill, a barrister from * Bedford Row.