In certain circumstances owners will be liable rather that the person determined by the hierarchy of liability. The following section outlines the circumstances where this is appropriate.
Certain classes of dwelling will be the owner's responsibility even when occupied by a person whose Sole or Main residence it is.
Residential care homes, nursing homes, mental nursing homes or hostels. (Registered under the Registered Homes Act 1984)
DCLG consulted in 2003 on ensuring that care homes could not be disaggregated and that the owner would be liable for council tax, as well as updating the definition of care homes.
The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discounts (Amendment) (England) Order 2003 ensures that registered care homes are treated as a single dwelling for council tax purposes but if the care home contains a self contained unit provided as accommodation for the owner of the care home, the unit will be treated as a separate dwelling.
The Council Tax (Liability For Owners) (Amendment) (England) Regulations SI 2003/3125 update the definition of care home in the Council Tax (Liability for Owners) Regulations 1992 to ensure that owners and not occupants of registered care homes are liable for the council tax.
Both the order and regulations came into force on 1 January 2004.
A dwelling that is inhabited by a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering or any combination of these.
A dwelling inhabited by persons who do not constitute a single household and each of whom are either;
1. A tenant of, or has a license to occupy part only of the dwelling or
2. Has a license to occupy but is not liable (whether alone or jointly) to pay rent or a license fee in respect of the dwelling as a whole.
In the case of a HMO the liable person shall be the one with the most inferior interest of the whole premises.
The regulations now also cover premises designed or constructed or adapted for use as an HMO even when only one person occupies them.
This is a wide-ranging class and applies to any dwelling which contains a number of people who do not form a single household and who pay rent for separate parts of the dwelling - it would include hostels and nurses homes etc.
Dwelling constructed or adapted for occupation by persons who do not constitute a single household or which is inhabited by a person who or by two or more persons each of whom either;
a) Is the tenant of or has a license to occupy part only of the dwelling or
b) Has a license to occupy but is not liable (whether alone or jointly) to pay rent or a license fee in respect of the dwelling as a whole)
NORRIS AND NORRIS V BIRMINGHAM CITY COUNCIL (2000) Appeal from valuation tribunal
PEARSON V HARINGEY LONDON BOROUGH COUNCIL (1998)
UHU PROPERTY TRUST v LINCOLN CITY COUNCIL (2000) [Appeal from valuation tribunal]
A dwelling;
1. In which at least one of the residents is employed in domestic service
2. In which any other resident is either so employed or is a member of the family of a resident so employed and
3. Which is from time to time occupied by the employer of that person.
A dwelling, which is inhabited by any religious denomination as a residence from which a minister performs the duties of his office.
In the case of the Church of England the Diocesan board of finance would be liable.
Diocesan board of finance will only be liable where the dwelling is inhabited & owned by a minister of the Church of England who is in receipt of a stipend.
Also advice given on Ministers of Religion;
Conducting religious worship
Providing pastoral care
Conducting weddings, funerals or equivalents
Providing leadership to the community
Overseeing the ministries of others
Any premises used for the housing of Asylum Seekers under the Immigration Act 1999.
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