Council tax - who is liable?

[JonnoGenie]

I have a buy-to-let, that has been let out on the current tenancy since last May (26th). The local council know that it has been let since this date, but recently sent me a bill for 26/5/06 to 31/3/07.

On asking why they sent it to me, they have advised me that they previously asked me for the tenants name, but that I did not reply (this is true, I was on holiday at the time (June 06), and had better things to do). So they sent a bill to the let property addressed to 'The occupier' but no one replied, and no tax has been paid.

They write ... 'as we had not received any payments or a response to advise us of the tenants names
you were therefore made liable from the 26.05.06.'

And... 'In order for me to amend my records accordingly and send out a demand notice to the tenants of the property can you please confirm all names of the tenants that are renting the property from you with effect from the 26.05.06.'

Does anyone know:-
- If I am obliged to provide the council with the tenants name/s?
- If my tenant does not pay her council tax, am I in any way potentially liable for it?

I've had dealings with this council on multiple levels for at least 15 years now, and I know how ruthless they can be. They have a 'guilty until proven innocent' approach, and have long ago exhausted my goodwill. I also know that they can coerce information out of people for which they have no right to ask. So unless I am legally obliged to help them, I do not wish to volunteer to be their unpaid assistant in collecting their taxes.

Thanks!

[bednobs]

lol i love the way you berate them for being useless, but you had better things to do than sort it out 9 months ago!

anyway, ultimately it's your property so you are liable. Do you have an agreement with the tennants in any regard to council tax? is it clear it's not part of their rent? 9cause some landlords add it into the rent, and unless you've made it specific, they may assume they are already paying it in their rent. you cant just say "someone else owes it to you", then refuse to tell them who that is!

[redcrx]

if faced between the choice of giving them the name of tenant and being taken to court for sum owing, I'd give them the name.

Its up to landlord and tenant to agree between them who is liable for the council tax.

[JonnoGenie]

Hmmm thanks. I should point out though that I described this council as ruthless, and not 'useless'.

The council tax is due from the tenant, this is all clearly explained in the lease (AST) that she signed. I have already asked the tenant whether she has registered for tax/paid, and she says she is travelling and will check/revert in due course.

Perhaps this issue would not have arisen now had I provided the infomation they asked for last year. But I do not like providing the goverment (and their local government proxies) with personal information unless they have a right to it, because experience tells me they are quite capable of mis-using it.

So the first of my two questions stands. And re: the 2nd, it would be very useful if anyone has a reference or link to the legislation, that (apparently) makes me ultimately liable for the tax.

[Annlinda]

As the owner of thr property you are liable. I always pay council tax myself and charge tenants in the rent. That way I know its paid and I am not likely to be taken to court as it looks likely that you will be

[JonnoGenie]

Thanks for the reply AnnLinda, but it is my understanding that the occupier rather than owner is liable for the tax. For example how would I, as landlord, know if one or more people occupied the property, whether it was a 2nd home, or whether the tenant was entitled to any of the many other exclusions and discounts that could apply, or whether their circumstances changed?

To give some context, I have let property in this area for perhaps 50 tenancy/years, and have never been held liable for a tenants council tax.

This is why my question is whether I could be held liable, if the tenant refused to pay up.

[Stu Dent]

A search of various Council websites all make the same statement word-for-word on this issue:

Council tax penalties
"We have powers to impose penalties where a person is required by law to provide information (for example, to enable us to work out who should pay council tax) and either fails to do so, or supplies information which the person knows is false".

Now, what that law is, I don't know; but it looks pretty clear that you're fighting a losing battle. But you might want to troll through the OPSI website to try and find it. http://www.opsi.gov.uk/acts.htm

From what I've been able to find out, the tenant is obliged to pay Council Tax before the landlord since they occupy the property. So, even if the landlord/tenant agreement was silent on the issue, the Council would bill the tenant. But if they can't find out who the tenant is and the owner doesn't tell them, then not only is the lanlord liable for the tax, but the council can also impose a penalty in addition to the tax.

So you either say or you pay!!

[JonnoGenie]

Thanks Stu Dent, that answers my question.