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Council Tax

Tiffanyanna

Registered User
Oct 4, 2015
2
Hello,

I am hoping that somebody can answer my question correctly as I have had so much conflicting advise and am no worried I may be prosecuted.

My mum lived in a small house I bought 20 years ago so she could live near me. In November 2013 she moved into a care home as her dementia had progressed. I must add at this point that she loved the care home and was well taken care of, the staff loved her, so thank you to the care home concerned.

Anyway I always thought she might go back to her little house one day (silly I know), so I left it as it was full of her things and furniture.

Mum died on 2nd September 2015.

My worry is, no council tax was paid on the house, mum was exempt due to receiving attendance allowance but this stopped in November 2013 when she went into the home.
I have read that a person does not pay council tax on their home when in a care home, she has been receiving exempt council tax bills the latest 2015-2016 but these are addressed to her at the care home, not her rented home which has never had a bill since 2001.

Am I liable for the council tax period November 2013 to September 2015?.
 

Kevinl

Registered User
Aug 24, 2013
4,771
Salford
Hi Tiffany, welcome to TP
As Nitram's link, I think it should be covered by section J
"an unoccupied dwelling which was previously the sole or main residence of a qualifying person who
(a) has his sole or main residence in another place for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; and (b)has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence"
As the care home was her new "main residence" providing personal care for the reasons stated.
K
 

Tiffanyanna

Registered User
Oct 4, 2015
2
From what you have said it appears that the property was exempt council tax - class E

Thanks you for the reply, but am still unsure as part 6 of the act you sent me seems to exclude residential care homes in part B II.

I am going to the council tax office this week and would like to quote them as I'm sure some young person will say I am wrong and bill me, they were that politically correct that they sent me a bill for one days care home fees and said "if your mother had died on the last day of August, there would be no bill due"!.
 

nitram

Registered User
Apr 6, 2011
19,926
North Manchester
Some homes don’t get a Council Tax bill for as long as they stay empty. They include homes:

of someone in prison (except for not paying a fine or Council Tax)
of someone who’s moved into a care home or hospital
that have been repossessed
that can’t be lived in by law, eg if they’re derelict
that are empty because they’ve been compulsory purchased and will be demolished

https://www.gov.uk/council-tax/second-homes-and-empty-properties
 

theunknown

Registered User
Apr 17, 2015
412
Sorry to hear about your mum Tiffany. As far as I'm aware, if a property's empty you don't need to pay council tax. After all, your mum's not needing any of the services that the council tax is providing.
 

Kevinl

Registered User
Aug 24, 2013
4,771
Salford
Sorry to hear about your mum Tiffany. As far as I'm aware, if a property's empty you don't need to pay council tax. After all, your mum's not needing any of the services that the council tax is providing.
Not in Manchester, when my mother moved in with me I had to maintain the myth she would be going back there as someone (quite helpful) at the council told me once she moved out then her exemption ended and full council tax would be payable and if it stayed empty for more than 2 years they add 50% to the bill, this is to discourage people from leaving houses empty, however, as I said in the earlier post had she gone in a care home (and not my home) then no tax would be payable.
K
 

Pickles53

Registered User
Feb 25, 2014
2,474
Radcliffe on Trent
We did have to pay any council tax on my mum's house while she was in a care home or, after she died, until probate was granted on her estate. She died after about 4 months in the care home and probate took another 4 months.
 

missmarple

Registered User
Jan 14, 2013
204
"My worry is, no council tax was paid on the house, mum was exempt due to receiving attendance allowance but this stopped in November 2013 when she went into the home"

Is that correct? Do you not pay council tax simply because you are getting attendance allowance? I didn't think that was the case.
 

Beate

Registered User
May 21, 2014
11,902
London
No, not simply because you get AA, but an application due to severe mental impairment does require that person to be in receipt of AA or equivalent, plus the GP confirming diagnosis and signing the form off.
 

missmarple

Registered User
Jan 14, 2013
204
Yes, I got a 25% discount after filling in the council form and getting the GP to sign, but Dad does live with my brother so he doesn't get a full discount.
 

tiffyanna

Registered User
May 30, 2014
2
Well it was correct mum was exempt from council tax from the day she entered the care home until her death.
However I am now receiving numerous letters off the council asking for her solicitor, names and address of the executors, date of probate and letters of administration, has the furniture been removed and the date it was. Well mum had nowt, left no will and no money so now I am wondering how I reply to these letters?. Why are they asking so many questions that I have no answer to.
I have cleared the house of her belongings and furniture but should I not have done?.
 

nitram

Registered User
Apr 6, 2011
19,926
North Manchester
Council tax is not payable if a property is empty after the death of the owner until 6 months after probate has been obtained.

If I remember correctly you own the house and therefore your mum left virtually no estate.
If this is correct just write to the council saying that your mum left no will and as there was no sizeable estate there will be no application for letters of administration, enclose a copy of the death certificate. Tell them you have cleared the property on <date> and it is now vacant, then sit back and wait for a response.