week 4 hierarchy

Question 1

what are the 2 elements to Council Tax liability

Answer 1

chargeable dwelling and liable person

Question 2

where is chargeable dwelling defined

Answer 2

section 72 LGFA 1992 AA by Council Tax Dwellings (Scotland) regs 1992

Question 3

what is the definition of chargeable dwelling

Answer 3

any land or heritages that would be entererd separately in the valuation list/roll - not prescribed as exempt

Question 4

what are the principles of the council tax liability 4

Answer 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

Question 5

where would you find the hierarchy of liability

Answer 5

section 75 LGFA 1992

Question 6

what is the heirarchy of liability 7

Answer 6

• 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

Question 7

what is purpose of the hierarchy of liability

Answer 7

to allow the LA to estabish the liable party

Question 8

where is defination of resident

Answer 8

section 99 LGFA 1992 - any person over 18 who has reached 18 years of age and occupied dwelling as their sole or main residence

Question 9

how do we establish sole of main residence

Answer 9

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

Question 10

sole residence?

Answer 10

one and only single exclusive

Question 11

define ‘main’ residence? MMP

Answer 11

most, major, principle

Question 12

residence - dictionary definitions - pc likes settled in particular place

Answer 12

to live permanently for a considerable time- to have one’s settled or usual abode ; to live in or at a particular place

Question 13

court decisions estabishing principles

Answer 13

residence indicates a degree of permanence
temp presence does nto indicate residence
temp absence does not mean someone isnt resident

Question 14

caselaw re sole/main residence

Answer 14

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

Question 15

caselaw sole/main residence

Answer 15

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

Question 16

case law omre v charnwood

Answer 16

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

Question 17

factors influencing decision making

Answer 17

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

Question 18

what must we consier for security of tenure/right of occupation

Answer 18

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

Question 19

personal ties

Answer 19

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

Question 20

Family tie

Answer 20

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

Question 21

ff

Answer 21

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