Community Tax

[waltekar]

My husband and I bought my mum and dad's house for them from the Council. My dad passed away 3 years ago, and my mum is now in a nursing home, but we are not permitted to sell the property whilst either parent is still living. My parents were exempt from paying Council Tax. The house is now empty. When I advise the Council that my mother no longer lives there, will we be elligible to pay the Council Tax as Owners of property, even though we cannot sell?

[factor-fiction]

Were your parents listed as the official owners of the property ?

[Eve.]

This should help as it has a section about vacant properties and how one qualifies.

[Eve.]

http://www.adviceguide.org.uk/index/life/tax/c ouncil_tax.htm#Propertiesexemptfromcounciltax

[NORMANTHEDOG]

i hope the property is in your name and not your parents,because if it is,the council will sell it to pay the homes fees.

[buildersmate]

Class E exemption applies - the property is vacant because the liable person is a permanent patient in a hospital or care home.

[waltekar]

Sorry for the late responses.
1. Parents were not listed as the official owners of the property.
2. Buildersmate - Does this mean then, that when my mother passes away, we will then be liable to pay?
3. Jenna - thanks, I haven't had a look at the link yet.

[waltekar]

Hi Jenna, I have just had a look at the link. It would appear that we won't have to pay for 6 months only, after that I think we will be liable, but it does look a bit ambiguous, because we are the owners and not my mother, who was exempt only whilst she was living there, but we are not legally allowed to sell the property whilst she is still living.

[Buenchico]

When your mother passes away, the property will be exempt from Council Tax (provided that it remains unoccupied) up until 6 months after the date that a grant of probate (or of letters of administration), relating to her estate, is issued.

However (given that your mother did not hold a freehold or leasehold interest in the house), that only applies if
(a) your mother was legally your tenant ; and
(b) you (or whoever is named as her executor) remain responsible for paying rent, from her estate, to yourself (as her landlord):
http://www.southhams.gov.uk/index/residents_in dex/ksp_council_tax/sp-council_tax-exemptions/ sp-council_tax-exemption-unoccupied/sp-council _tax-exemption_death.htm

Chris

[waltekar]

Hi Chris, thanks your response. How do we stand whilst she is still alive and the house is unoccupied, will we have to pay anything do you think?

[weas]

sorry but you cannot have it always!!! you got the house for a song you are the owner and if there is any furniture in the house you must pay the tax .I guess you will either rent it out or sell and then you will take the profit,

[Buenchico]

Thanks for your reply, Waltekar.

If the sole occupant of a property is no longer living there because they're in hospital or in a care home (or even in prison!), the property is exempt from Council Tax.

As long as you don't move into the property (or permit someone else to do so) there will be nothing to pay.

Chris