week 4 liability of owners

Question 1

certain circumstances than mean owner and not residents may be liable for CTAX – where’s the PROVISION written down

Answer 1

section 76 LGFA 1992

Question 2

where are the circumstances outlied

Answer 2

The Council Tax (Liability of owners) (scotland) Regs 1992

Question 3

do we have any discretion about who we make liable

Answer 3

none outwith the nornal hierarchy and owners liability

any such requiests should be refused and if we grant them then we compromise any future recovery processes

Question 4

what sort of dwellings would be owner liable?

care
religious
HMO - not single household and dwelling has licence to occupy but is not liable to pay rent or licence fee

Answer 4

dwelling which constiture all of part of a residential care/nursing home or private hospital or hostel

Religious communites :
dwelling occupied by a relig community whose principle purpose is (a)prayer contemplation education or the relief of suffering or
(b) two or more of the above occupations

multiple occupation
dwelling occupied by perons who :
(a) don not conitut a singe household and
(b) has a licence to occupy but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the dwelling as a whole

Resident Staff :
(a) dwelling where at least one of the residents is empoyed in domestic service and stays in the house wholly or mainly for empployment purposes

(b) any other resident of which is either so emplyed or is a member of the family of a residnent domestic employee and

which is from time to time occupied by the employer of the person referred to in sup para (a)