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Property Law And Council Tax
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The Local Government Finance Act 1992 outlines council tax regulations. Wilson v Coll exempts properties under significant reconstruction from council tax. Bunyan v Patel confirms that properties undergoing major works can be considered hereditaments, affecting their council tax status.Full Conversation
In S J & J Monk (A Firm) v Newbigin (VO) [*] UKSC *, [*) RA * (a business rates case), the Supreme Court held that an empty office building which was undergoing major reconstruction, was incapable of beneficial occupation. It was not simply in a (mere) state of disrepair.
In the VOA Council Tax Manual, Practice Note *, it provides:
'*. A hereditament must exist
... Where a hereditament is vacant and undergoing a scheme of works, the hereditament may cease to exist ... As a dwelling cannot exist without first identifying a hereditament, vacant domestic property evidenced as undergoing a scheme will be deleted from the council tax list.
It seems you're dealing with the concept of hereditament in relation to property undergoing construction or reconstruction. In England, the legal status of a property may change during significant works:
- As per the S J & J Monk vs Newbigin case, if a property is undergoing major reconstruction, it may be considered incapable of beneficial occupation.
- According to the VOA Council Tax Manual, if a hereditament is vacant and undergoing works, it could cease to exist, leading to its removal from the council tax list.
Is your query related to council tax liability or another aspect?
- As per the S J & J Monk vs Newbigin case, if a property is undergoing major reconstruction, it may be considered incapable of beneficial occupation.
- According to the VOA Council Tax Manual, if a hereditament is vacant and undergoing works, it could cease to exist, leading to its removal from the council tax list.
Is your query related to council tax liability or another aspect?
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In English law, a hereditament is a property that can be inherited. A dwelling can exist without identifying a hereditament in case the property is a leasehold or not part of a larger estate. If a property is undergoing significant works, its legal status may change:
- It may be deemed unable to be beneficially occupied (S J & J Monk vs Newbigin case).
- If vacant and under construction, it may cease to exist as a hereditament (VOA Council Tax Manual). Is this helpful?
- It may be deemed unable to be beneficially occupied (S J & J Monk vs Newbigin case).
- If vacant and under construction, it may cease to exist as a hereditament (VOA Council Tax Manual). Is this helpful?
are you classing domestic property as a dwelling
Yes, in English law, a domestic property can be classified as a 'dwelling' if it's designed or adapted for living in. This includes houses, flats, and even houseboats or caravans if they're someone's main or only residence. Is this the information you were seeking?
such dwellings fall under *
You mentioned '*', which could refer to a specific section in a legal document. Could you please clarify which document or law you're referring to so I can provide the most accurate information?
lgfa *
I see, you're referring to section * of the Local Government Finance Act * (LGFA *) in England. This section defines a 'dwelling' for council tax purposes. Is this related to your question about hereditament and dwellings? Could you please specify your question a bit more?
*
I see, you're referring to the Local Government Finance Act *, Section *. This pertains to the definition and classification of dwellings for council tax purposes in England. Are you seeking clarification on a specific part of this section?
such property has to be included on non domestic list
In England, properties that are not classified as domestic, such as commercial or industrial properties, would be included on the non-domestic rates list (business rates) rather than the council tax list. This includes properties undergoing significant works, as per the S J & J Monk vs Newbigin case. Is this the information you were looking for?
you are giving the same definition for both definitions of property either one or the other cannot in fact be both
You're correct and I apologize for the confusion. In England, a property cannot be both a dwelling (domestic property for council tax purposes) and non-domestic (subject to business rates). A property's status can change based on its use or condition, such as during significant works.
elaborate: ocal Government Finance Act * ('LGFA *'); (*) Wilson v Coll (LO) [*] RA *; [*] PTSR * (QB) ('Wilson'), a decision of Singh J; and (*) Bunyan (LO) v Patel [*] EWHC * (Admin ('Patel'), a decision of Lang J.
Sure, these are all important decisions in English property law:
*. LGFA *: This Act includes laws about council tax and non-domestic rates.
*. Wilson v Coll: This case clarified that property undergoing significant reconstruction could be exempt from council tax.
*. Bunyan v Patel: The court ruled that a property undergoing major works could be considered a hereditament, affecting its council tax status.
Do these summaries help clarify these legal sources?
*. LGFA *: This Act includes laws about council tax and non-domestic rates.
*. Wilson v Coll: This case clarified that property undergoing significant reconstruction could be exempt from council tax.
*. Bunyan v Patel: The court ruled that a property undergoing major works could be considered a hereditament, affecting its council tax status.
Do these summaries help clarify these legal sources?
more
Could you please specify which aspect of these sources (LGFA *, Wilson v Coll, Bunyan v Patel) you'd like more information on? This will help me provide the most relevant details.
both
You've asked for more information on both the Local Government Finance Act * and the cases of Wilson v Coll and Bunyan v Patel. To ensure I provide the most relevant information, could you please clarify which aspects or parts of these sources you're particularly interested in?
how these affect council tax
These sources affect council tax in England in the following ways:
- The Local Government Finance Act * outlines how council tax is assessed and collected.
- Wilson v Coll establishes that properties undergoing significant reconstruction could be exempt from council tax.
- Bunyan v Patel decision confirms that a property undergoing significant works could be considered a hereditament, which can affect its council tax status.
- The Local Government Finance Act * outlines how council tax is assessed and collected.
- Wilson v Coll establishes that properties undergoing significant reconstruction could be exempt from council tax.
- Bunyan v Patel decision confirms that a property undergoing significant works could be considered a hereditament, which can affect its council tax status.