how CTAX liability is determined , heirarchy, owner held liable? Flashcards
legislation
S 75 LGFA 1992
explain hierarchy of liability
used to determin the correct person liable for council tax
what is the order of the heirarchy of liability
resident owner
resident tenant
resident statutory tenant,res stat assured tennant,res secure tenant
resident sub tenant
the resident
one of non res sub ten
non res tenant
non res owner
how do we use the heirarchy of liability
we start at the top of the list and keep going until we find the person who will be subject to the tax
liability for CTAX answers
regs (S75 LGFA1992)
heirarchy of liability
J/S more than one resident
when non res tenant/sub tenant liable
classes of owner liability like:
care home/ religious communities,/ HMO/ boarding school/ second home with servants/ residences of ministers religion
describe joint/several
where more than one person or organisation is liable for a debt, then each of the parties is held liable for the whole debt. If one party meets the whole debt then he has the right to recover the pro rata share from the others t
how is liability established in cases of more than one resident
if married or couple then j/several
if joint owners or J/T then are J/S liable
when can more thand one person be jointly liable for CTAX for the same dwelling?
regs LGFA 1992
persons with same interest in the house in terms of the H of liability
married persons or LTAHAW
owners liable by prescription if the H of L shows that owners are the liable party unless one is a disregarded person SMI
can non resident tenant or sub tenant be held liable
yes if the owner can prove that the property is let
what are the different classes of owner liability
care home house of religious communities HMO boarding school second home with servants homes of ministers of religion
