Overlapping CTR

Hi, Just wanting some advice/guidance on an issue we have here.

Our LA has basically taken on the old CTB scheme, however, in order to recoup income they have removed various exemtions eg empty and unfurnished.

With this we are finding that alot of our tenants are being charged Council Tax on two properties and can only have CTR on one, thus meaning that some of our poorest tenants have the debt of Council Tax before the tenancy starts.

I have looked at the rules regarding Overlap of HB and thought that we could maybe apply this to the Council Tax. I have spoken to the Benefits Dept at the LA who have quoted the previous provision prior to April 2013.

Has anyone had any experience with this or any ideas on the arguments I can use.

I feel that I need to argue the fact that the previous scheme there could have been a duel liability however, the LA would have applied an exemption.

Thank you

Unless the local scheme has been carelessly drafted without borrowing heavily from the default scheme, you will find that CTR shares the same fundamental principle as CTB in this respect: you can only get it for a dwelling of which you are resident.  In most cases of overlapping liability the claimant will be liable as resident in one and the absentee “owner” of the other.  There are also prescribed rules which apply to pensioners in all CTR schemes concerning absence from the dwelling - if you have mnoved out with no intention to return, you are excluded from CTR.  Again, unless the drafting is sloppy you will find that most authorities have adopted something very similar for working age applicants.

So there is no scope for getting a combined award of CTR on overlapping tenancies as far as I can see.

There might be better prospects appealing to the Valuation Tribunal against the liability decision in some circumstances - for example UT recently said in a CTB appeal (didn’t have jurisdiction to say this really, but hey-ho) that a statutory “holding over” tenancy at the end of a shorthold term does not fall within the meaning of “owner” for CT liability purposes.