Council tax disability reduction backdating


03-Aug-2018 19:57

That is the fundamental error made by the BA in these appeals In an August 2015 Valuation Tribunal cases – Holdsworth, Cassidy & Phillips v City of Bradford (tribunal appeal reference 4705M141113/254C ) – the Valuation Tribunal President considered what would should happen where a Council Tax demand notice was issued due to the Valuation Office Agency retrospectively lowering the property band.This meant a new demand notice, which couldn’t have been issued any earlier, was sent out (similar situations will occur where a property has never been banded previously).The local authority disputed that any backdating of refunds should occur beyond 6 years as otherwise it fell past the 6 year period given in the Limitation Act.The Valuation Tribunal President, Professor Zellick, determined that an amount can only be property calculated once a demand notice has been issued (this principle is in line with other Council Tax cases). As the claimants had all applied for the backdating within 6 years of the revised demand notice being issued then they were entitled to the full amount.Professor Zellick stated that Although this case was in respect of claiming refunds for an adjusted Council Tax band the same key principals could be argued in respect of any adjustment which retrospectively creates a new Council Tax charge and requires a backdated claim for discount or exemption.Not really, where the Local Authority are backdating a Council Tax charge then there is also no time limit in itself as to how far back the change can be made to ensure the records are correct.A reduction can be granted provided one of the following conditions apply and that it is essential or of major importance for the well-being of the disabled person who lives in the household: You do not have to have made any adaptations yourself to the property.

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Please note all staff carry and provide identification.

You must to notify us in writing within 21 days if there is no longer an entitlement to the reduction either because the qualifying individual has left the property or there is a change in circumstances.

The disabled reduction can only be backdated to the beginning of the financial year.

Many people are not aware that Council Tax legislation does not include any specific limits on backdating of discounts or exemptions.

In recent years Tribunal decisions have generally agreed that the Statue of Limitations should apply with regard to backdating however they have found that the Statue of Limitations in itself isn’t a limit on how far back backdating can be applied. The Statue of Limitations, from the Limitation Act 1980, is intended to prevent an open-ended liability to the legal action that can be taken against someone.

A reduction may not necessarily apply just because the disabled person is registered as disabled.