Disputing your council tax arrears

You are only liable for council tax for the days that you are resident in the property


If you have been charged for days you were not resident, or you qualify for council tax benefit, then you can raise a dispute with the council.

Here is a template email and text message to give notice to the bailiff company and the bailiff the claimant has been paid.



The Law:

Section 6 of the Local Government Finance Act 1992 states:

(1)The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2)A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a)he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

(c)he is both such a resident and a statutory, secure or introductory tenant of the whole or any part of the dwelling;

(d)he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e)he is such a resident; or

(f)he is the owner of the dwelling.

(3)Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(4)Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

(a)if only one of those persons does not fall to be so disregarded, he shall be solely liable;

(b)if two or more of those persons do not fall to be so disregarded, they shall each be jointly and severally liable.

(5)In this Part, unless the context otherwise requires—

"owner", in relation to any dwelling, means the person as regards whom the following conditions are fulfilled—

(a)he has a material interest in the whole or any part of the dwelling; and

(b)at least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest;

“resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling.

(6)In this section—

"introductory tenant" means a tenant under an introductory tenancy within the meaning of Chapter I of Part V of the Housing Act 1996;

"material interest" means a freehold interest or a leasehold interest which was granted for a term of six months or more;

"secure tenant" means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985;

"statutory tenant" means a statutory tenant within the meaning of the M2Rent Act 1977 or the Rent (Agriculture) Act 1976.


template

The council has a discretionary power to write off council tax arrears. Always ask them to use it by using the template above.



The Law:

Section 13A of the 1992 Act states:

13A Billing authority’s power to reduce amount of tax payable.

(1)Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

(2)The power under subsection (1) above includes power to reduce an amount to nil.

(3)The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.