week 4 hierarchy Flashcards
what are the 2 elements to Council Tax liability
chargeable dwelling and liable person
where is chargeable dwelling defined
section 72 LGFA 1992 AA by Council Tax Dwellings (Scotland) regs 1992
what is the definition of chargeable dwelling
any land or heritages that would be entererd separately in the valuation list/roll - not prescribed as exempt
what are the principles of the council tax liability 4
the CTAX is charged on a daily basis
based on assumption that circumstances will stay the same throughout the entire year
a new demand will be isuued if/when circs change
state of affairs will last all of that day so the first day is charged all day but if for example, someone dies then they wont be charged for the day containing the date of death
where would you find the hierarchy of liability
section 75 LGFA 1992
what is the heirarchy of liability 7
- resident owner
- resident tenant
- resident statutory, statutory assured, statutory secure tenant
- resident sub tenant
- resident
- non resident tenant or sub tenant with 6 nonth lease
- non resident owner
what is purpose of the hierarchy of liability
to allow the LA to estabish the liable party
where is defination of resident
section 99 LGFA 1992 - any person over 18 who has reached 18 years of age and occupied dwelling as their sole or main residence
how do we establish sole of main residence
it is not defined in law so LA’s must reach their own conclusions about whether somewhere is someone’s sole or main residence in order to assess CTAX liability
LA’s will use dictionary definitions and referenc to high court adjudications to come to conclusions
sole residence?
one and only single exclusive
define ‘main’ residence? MMP
most, major, principle
residence - dictionary definitions - pc likes settled in particular place
to live permanently for a considerable time- to have one’s settled or usual abode ; to live in or at a particular place
court decisions estabishing principles
residence indicates a degree of permanence
temp presence does nto indicate residence
temp absence does not mean someone isnt resident
caselaw re sole/main residence
bradford v anderton
merchant seaman - determined the house in bradford was is main residence becuase it was his settled abode where his wife and children lived - the only reason he left there for long periods of time was becuace his work required it of him he had no security of tenure on a ship and would not have been able to stay there if his employment ended
caselaw sole/main residence
kingston upon hull v ward 1993
mr ward spent only 6 to 9 weeks in uk spending his remaining time in Saudi
High Court held that mr ward had greater security of tenure in UK as his accommodation in saudi was employment related as his wife remained in uk this was deemed to be the sole or main residence
case law omre v charnwood
family emigrating to canada mrs and kids went first and mr stayed at home few months to tidy up loose ends upheld that this did not consittute family unit for that period and mr Omre got SPD
factors influencing decision making
each case must be conidered on individual basis and the types of questions asked in order to ascertain sole/main residency must be tailored to the circumstances in question ie you can’t just list the same questions to eveyone
what must we consier for security of tenure/right of occupation
whether or not you are: owner tenant (nature of tenancy) lodger employment accommodaiton your right to occupy is residence conditional on holding a work permit for that country
personal ties
doctor/dentist possessions kept where you retun when not working long term intentions already paying ctAX elsewhere registered to vote membership of clubs activities where your post goes
Family tie
where’s your partner deps?
from which house to kid leave to go to school
where do you spend time a a family
which property do they regard as their main residence or home
how is their time split between residences
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