Councilt Tax Definition of Terms
'6 weeks'
Rule
If an exemption is valid for a
fixed period of time then the clock will continue to run if the
circumstances justifying the exemption change for a period of less
than 6 weeks. If the change is for more than 6 weeks then the
exemption ceases from the date of the change in
circumstances.
For example if an exemption is
for a fixed period of 6 months and 4 weeks into the fixed period
there is a change in circumstances to make the exemption invalid
for 3 weeks then the clock continues to run during those 3 weeks
and re-emerges at the beginning of week 8 when the invalid
circumstances end.
This does not mean that any
liability during the period of the change in circumstances is
ignored. The liability is incurred as usual. The intention of the
rule is to prevent the circumstances of the dwelling being arranged
so as to reset the clock at week zero at tactically advantageous
intervals.
Appeals
The administration of the council
tax requires decisions to be made on several issues including the
valuation band of the dwelling, the identity of the liable person,
the amount payable including discounts and exemption, and the
imposition of penalties in prescribed circumstances.
The person affected by such
decisions has a right to appeal against the decisions and if he is
not satisfied by the councils decision following a review then he
may appeal to the Valuation Tribunal.
Chargeable Dwelling
A property or part of a property
used wholly for the purposes of a private dwelling or dwellings and
which is not shown in, or is exempt from being shown in, a
non-domestic valuation list.
Charity
A charity is defined as an
organisation established for charitable purposes only. In the vast
majority of cases registration under the Charities Act 1960 will be
conclusive that an organisation is a charity. Where an organisation
is not registered factors taken into considerations will be the
extent to which the organisations activities relate to the relief
of poverty, advancement of religion or education or the beneficial
advancement of the community. Whilst the motives of the
organisation are not relevant it is mandatory that the whole of the
organisations activities are charitable.
Completion
Notice
A completion notice is served by
the billing authority on the relevant person and determines the
date work on a newly erected property or major structural
alterations to an existing property is deemed to be complete. The
process often involves site visits and the notice may be served up
to three months in advance of the anticipated completion date with
the billing authority forming an opinion as to how long any
outstanding works should take. If the relevant person objects to
the date in the completion notice a revised date can be agreed or
he can appeal to the Valuation Tribunal.
Composite
Properties
A composite property is where the
property is used for both business and residential purposes and the
parts are not capable of being separately identified for business
rate or council tax purposes. In those circumstances the council
tax valuation band of the residential part is based on that amount
of the whole property that is attributed to the residential use and
the business rate valuation excludes that part.
Data Protection
Principles
- Information must be obtained
fairly and lawfully
- Information must be held only for
the purposes specified in the data users register entry
- Information may only be used or
disclosed in accordance with the data users register entry
- The information must be adequate
and relevant and not excessive for those purposes
- The information must be accurate
and up-to-date
- The information must not be kept
longer than necessary for the specified purposes
- The information must be made
available to data subjects on request
- The information must be properly
protected against loss or disclosure.
Dependant Relative
A relative is dependent if he
is:
- Severely mentally impaired or
substantially and permanently disabled (whether by illness, injury,
congenital deformity or otherwise).
A person is the relative of
another if he is
- The spouse of that person
- That person's parent, grandparent,
great-grandparent, great-great-grandparent, child, grandchild,
great-grandchild, great-great-grandchild brother, sister, uncle,
great-uncle, great-great-uncle, aunt, great-aunt, great-great-aunt,
nephew, great-nephew, great-great-nephew, niece, great-niece,
great-great-niece or is the parent or child of such a person.
A relationship by marriage shall
be treated as a relationship by blood, a relationship between a man
and a woman living together as husband and wife shall be treated as
a relationship by marriage and the stepchild of a person shall be
treated as his child.
Diplomats and persons with immunity
- A person on whom privileges and
immunities are conferred by the:
- Diplomatic Privileges Act
1964
- Commonwealth Secretariat Act
1966
- Consular Relations Act 1968
- Commonwealth Countries and
Republic of Ireland (Immunities and Privileges) Order 1985.
- A person who is the head of any
office described in the Hong Kong Economic Trade Act 1996
- In relation to any organisation
specified in an Order made under the International Organisations
Act 1968, a person within a class mentioned in section 1(3) of that
Act to which relief from rates was extended.
- The status is invalid if the person is a:
- British citizen
- British Dependent Territories
citizen
- British National (Overseas)
- British Overseas citizen
- Person who under the British
Nationality Act 1981 is a British subject or a British protected
person (within the meaning of that Act)
- Permanent resident of the United
Kingdom.
Dwelling occupied by resident
staff
A dwelling where at least one
resident is employed in domestic service; resides there wholly or
mainly for the purpose of their employment; and The employer of
that person occupies the dwelling from time to time but not as
their main residence
Dwelling
A dwelling is a property which is
used wholly as a private dwelling or dwellings and which is not
shown in, or exempt from being shown in, a non-domestic valuation
list. The definition includes a caravan pitch or boat mooring if
the caravan or boat is the sole or main residence of an individual
and it must be noted that it is the pitch or mooring that is
considered the dwelling, not the caravan or boat. Special rules
apply to properties with mixed dwelling and non-dwelling use,
called composite properties, and a property that is let as separate
but not self-contained dwellings, called multiple properties.
Hostel
A bail hostel or probation hostel
approved under section 49(1) of the Powers of Criminal Courts Act
1973 or a mainly residential building used in other than separate
and self-contained units where personal care is provided for
persons who require it because of old age, disablement, past or
present alcohol or drug dependence or past or present mental
disorder
House in Multiple
Occupation
A dwelling that was originally
constructed, or has been subsequently adapted, for occupation by
persons who do not constitute a single household or a dwelling
inhabited by two or more persons each of whom either has a tenancy
or license to occupy part only of the dwelling or has a license to
occupy but is not liable to pay a rent or license fee for the
dwelling as a whole.
Joint and Several
Liability
Joint and several liability is
where more than one person meets the criteria to be the liable
person or where a resident is the spouse or opposite sex partner of
the liable person. Each has a liability for the whole of the
council tax, not for just a proportion based on the number of
persons jointly liable. The single exception is that a person will
not attract joint and several liability if they would otherwise be
disregarded for discount purposes on the grounds of severe mental
impairment.
Liable Person
The legislation identifies specific
circumstances where the person liable for the council tax is
determined to be the owner. For all other circumstances the
liability is determined by reference to a table called the
hierarchy of liability.
Material Increase
Any increase in the value of a
dwelling caused by building, engineering or other operation whether
or not planning permission is required.
Material
Reduction
Any reduction in the value of a
dwelling caused by the demolition of any part of the dwelling, any
change in the physical state of the locality or any adaptation to
make the dwelling suitable for a disabled person.
1.18 Members of International Headquarters
and Defence Organisations
A person who is a member or
dependent of a member (within the meanings of The International
Headquarters and Defence Organisations Act 1964) of a headquarters
or organisation that is the subject of a designation by an Order in
Council under section 1 of that Act;
Member of a Religious
Community
A religious community is one
where the principal activities consist of any or a combination of
the following:
- Prayer
- Contemplation
- Education
- The relief of suffering
A person is a member of such a
community if:
- The above are his principal
activities
- He has no income or capital of his
own (disregarding any income by way of a pension in respect of
former employment)
- He is dependent on the community
to provide for his material needs.
Members of Visiting
Forces
A member of a visiting force is a
person who has a relevant association, within the meaning of Part I
of the Visiting Forces Act 1952, with a body, contingent or
detachment of the forces of a country to which any provision in
that Part applies. A relevant association is defined as being
someone who is a member of the visiting force, a member of the
civilian component of such a force, or is someone who is a
dependant of such member and who is not a British citizen or
ordinarily resident in the United Kingdom.
Mental Nursing Home
A property that is a mental nursing home within the meaning of
the Registered Homes Act 1984.
Minister of Religion
The duties of a minister of
religion would typically include:
- Conducting religious worship
- Providing pastoral care, especially to the sick, distressed or
needy
- Conducting weddings, funerals etc
- Providing leadership to their denomination
- Overseeing the ministry of others
Multiple Property
Where a property contains more than
one self-contained dwelling unit then each unit shall be treated as
a separate dwelling. However where a property is occupied as more
than one unit of separate living accommodation but is not capable
of being assessed as self-contained dwelling unit then the property
may be treated as one dwelling.
Nursing Home - England and
Wales
A property that is a nursing home
within the meaning of the Registered Homes Act 1984 or would be but
for section 21(3)(a) of that Act
Nursing Home
- Scotland
A nursing home within the meaning
of section 10(2) of the Nursing Homes Registration (Scotland) Act
1938 in respect of which a person is registered or any premises in
respect of which an exemption has been granted under section 6 or 7
of that Act
Owner
A person with a freehold interest
or a current leasehold interest granted for 6 months or more and
there is not a similar leasehold inferior to his interest.
Private
Hospital
A private hospital within the
meaning of section 12 (registration of private hospitals) of the
Mental Health (Scotland) Act 1984
Proper Address
The proper address for a corporate
body or partnership is its registered or principal office in the
United Kingdom and for an individual is his last known address. If
the person specifies another address in the United Kingdom at which
he or someone else will accept documents that will be his proper
address.
Relevant Person
Where a property is exempt there is
no business ratepayer or council tax liable person but nevertheless
notices still have to be served and various rights and
responsibilities still accrue as regards the property. In those
circumstances the person who would have been the ratepayer or
liable person had the exemption not existed is known as the
relevant person and has the same rights and responsibilities as a
ratepayer or liable person.
Relevant
Transaction
Any of the following:
- A sale of the freehold
- The granting of a lease for 7
years or more
- The transfer of a lease for 7
years or more.
Resident
A resident is a person aged 18 or
over who has his sole or main residence in the dwelling. A person
under the age of 18 cannot by law hold any legal interest in a
property and therefore under no circumstances could be liable for
the council tax. If the only occupiers of a dwelling are persons
under the age of 18 they are not residents for council tax purposes
and the liability will be that of the owner. However the liability
is then mitigated by an exemption being granted in those
circumstances.
Residential Care Home - England and
Wales
Any of the following:
- An establishment required to be registered under Part I of the
Registered Homes Act 1984 or would be but for section 1(4) or
(5)(j) of that Act
- A building in which residential accommodation is provided under
section 21 of the National Assistance Act 1948
- A building in which residential accommodation is provided and
which is run by the Abbeyfield Society or a body affiliated to that
Society
Residential Care Home
Scotland
Any of the following:
- A residential establishment provided and maintained by a local
authority in respect of their functions under the Social Work
(Scotland) Act 1968
- A residential establishment to which Part IV of the Act
applies
- Residential accommodation provided and maintained by a local
authority under the Mental Health (Scotland) Act 1984 where the
sole or main function of the establishment or accommodation is to
provide personal care or support, combined with board, to persons
who are solely or mainly resident in the establishment or
accommodation
"Personal care" includes the
provision of appropriate help with physical and social needs and
"Support" means counselling or other help provided as part of a
planned programme of care
School leaver
A person who is under the age of 20
and on a day within a relevant period has ceased to undertake a
course of education. A "relevant period" means the period after
30th April and before 1st November in any year.
Service by Post
When an Act of Parliament
authorises a document to be served by post then properly
addressing, pre-paying and posting the item will be deemed to have
completed that service unless proven to the contrary. Consequently
proof of posting is proof of service unless proven to the
contrary.
Severely Mentally
Impaired
A person is severely mentally
impaired if:
- He is entitled to one of the benefits listed below
And
- A registered medical practitioner certifies that he has a
severe impairment of intelligence and social functioning, however
caused, which appears to be permanent.
Social
Security (Contributions and Benefits) Act 1992
- An incapacity benefit
- An attendance allowance
- A severe disablement allowance
- The care component of a disability living allowance
- An increase in the rate of disablement pension
- A disability working allowance
- A constant attendance allowance
- An un-employability allowance
- Income support where the applicable amount includes a
disability premium
Sole or Main Residence
In the vast majority of cases a
person only has one residence and it will not be disputed that the
dwelling in consideration is their sole residence. Where a person
has more than one residence then in deciding which is his main
residence consideration should be given to factors such as where
their spouse/partner/children reside. For local taxation purposes
the term sole or main residence was first introduced under the
Community Charge legislation and was the subject of a considerable
amount of case law and each case must be considered on the facts of
the individual case.
Spouses of students
A person who is:
- The spouse or dependant of a student
- Who is prevented by the terms of their leave to enter or remain
in the United Kingdom from taking paid employment or from claiming
benefits
Statutory and Secure
Tenants
A statutory tenancy occurs when a
protected tenancy under the Rent Act 1977 comes to an end and the
tenant remains in residence or where a surviving fellow resident
remains in residence following the death of the protected tenant. A
secure tenancy is a tenancy with certain public bodies such as a
local authority or a registered social landlord
Student Academic Year
The first calendar year shall be
treated as beginning with the day on which the course begins and
subsequent calendar years as beginning on the anniversary of that
day. A course that begins part way through an academic year shall
be treated as beginning at the beginning of the term in which the
course begins, and subsequent academic years as beginning at the
beginning of the equivalent terms in those years. In applying those
statements to a course that is for other than a number of complete
academic or calendar years any last part of the course shall be
disregarded.
Students - Apprentice
A person employed to learn a trade,
business, profession, office, employment or vocation and
undertaking training leading to a qualification accredited by the
National Council for Vocational Qualifications or the Scottish
Vocational Educational Council. The salary the person receives must
be substantially less than the salary he would likely receive if he
had achieved the qualification and in any event no more than £160
per week.
Student - Foreign language
assistant
A person registered with the
Central Bureau for Educational Visits and Exchanges as a foreign
language assistant and in a period of his appointment as a foreign
language assistant at a school or other educational institution in
Great Britain.
Student - Full Time Course of Education
Subsists for at least one academic
year or, in the case of an educational establishment that does not
have academic years, for at least one calendar year and students
are normally required to attend for at least 24 weeks in each
academic or calendar year. The nature of the course must be such
that a person undertaking it would normally require to complete
periods of study, tuition or work experience for a minimum average
of 21 hours a week. Except for a teacher training course a course
is not to be treated as a full time course if the aggregate of
periods of work experience exceeds the aggregate of periods of
study or tuition.
Student Prescribed Educational
Establishments
- University
- Central institution or college of education in Scotland
- College of education in Northern Ireland
- Institution within PCFC funding sector under Education Reform
Act 1988;
- Theological college;
- Any other institution in England, Wales, Scotland or Northern
Ireland established solely or mainly for providing courses of
further education.
- Teacher Training College
Qualifying Courses
A person is undertaking one or
more qualifying courses of education with the same establishment
if:
- He is under the age of 20
- He is not undertaking a full time course of education
- He is not an apprentice or youth training trainee
- The relevant number of hours per week exceeds 12.
- The course is for more than 3 calendar months
- The course is not a course of higher education
- Tuition is given mostly otherwise than by correspondence
- It is not as a consequence of an office or employment
- The relevant activities are carried out between 8.00 am and
5.30 pm.
Relevant activities and number of hours per
week
The average number of hours per
week a person undertaking a course would normally require to spend
on relevant activities, excluding periods of vacation. Relevant
activities means:
- The receipt of tuition
- The undertaking of supervised study or examination
- Taking part (as part of the curriculum of the course) in any
supervised exercise, experiment, project or practical work.
Student Nurse
A person undertaking a course at a
prescribed establishment for student nurses which would lead to
registration on many parts of the Register maintained under the
Nurses, Midwives and Health Visitors Act 1979 as a first inclusion
on that Register. The prescribed establishments are a college of
nursing and midwifery or a college of health established by a
regional or a district health authority within the meaning of the
National Health Service Act 1977 or a Health Board within the
National Health Service (Scotland) Act 1978.
Student
A person, other than a student
nurse, who is undertaking a full time course of education; a
qualifying course of education; or who is a foreign language
assistant. A person ceases to undertake a course if he has
completed it, abandoned it or is no longer permitted by the
educational establishment to attend it.
Student - Work
Experience
A person who as part of the
curriculum of his course is at a place of his employment and
providing services under his contract of employment or at a place
where a trade, business, profession or other occupation relevant to
the course is carried on and he is there for the purposes of
gaining experience.
Student - Youth Training
Trainee
A person undertaking training under
the Employment and Training Act 1973 or the Enterprise and New
Towns (Scotland) Act 1990 and the training constitutes an approved
scheme for the purposes of the Social Security Contributions and
Benefits Act 1992.
Students
The definition of a 'student' is
someone who is a
- Student
- Student nurse
- Apprentice
- Youth training trainees
On the request of the student an
educational establishment will issue a certificate stating the name
and address of the establishment, the name and date of birth of the
student and details of the course and course dates. Appeals against
decisions regarding student status are subject to the council tax
appeals regime
'Unoccupied' and 'Vacant'
An 'unoccupied dwelling is one in
which no one lives. A 'vacant dwelling is an unoccupied dwelling
that is also substantially unfurnished