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bigduckontax
bigduckontax, Accountant
Category: Tax
Satisfied Customers: 3816
Experience:  FCCA FCMA CGMA ACIS
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Bungalow no.1 was granted planning permission extension in

Customer Question

Bungalow no.1 was granted planning permission for an extension in 1985. The owner built an extension but not as was agreed with the LPA; it was larger and contained a kitchen , bathroom and living room. Effectively this created a semi detached; bungalow no.2. Continually; throughout the next 30 years, two separate families occupied the two self contained independent residential units of accommodation.
I purchased the property in 2015.I am now seeking a CLUED (certificate of lawful use and development) in respect of the two dwellings from the LPA. The previous owners are concerned about the position of back dated council tax as they did not pay separate council tax bills preferring to share the original banding duty of one dwelling ?(which it was not).
Under these circumstances (whether the application is successful or not) it would appear there is a back dated council tax duty. Could you please tell me (providing case law?) what the possible circumstances could be also what the limitations are ie: how many years are the C TAX dept of the LA likely to seek?
Submitted: 12 months ago.
Category: Tax
Expert:  bigduckontax replied 12 months ago.

Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.

Regulation 34(3) Council Tax (Administration and Enforcement) Regulations 1992 limit the cause for action in the above matter to 6 years. However, this six years re-starts every time the debt is called up unlike Scotland which has no such advantage for the debtor.

I do hope that you have found my reply of assistance.

Expert:  bigduckontax replied 12 months ago.

Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.

Regulation 34(3) Council Tax (Administration and Enforcement) Regulations 1992 limit the cause for action in the above matter to 6 years. However, this six years re-starts every time the debt is called up unlike Scotland which has no such advantage for the debtor.

I do hope that you have found my reply of assistance. Something went skew whiff here as the system posted my response as another question!

Expert:  bigduckontax replied 12 months ago.

I am at a total loss as to what the site is doing!

Customer: replied 12 months ago.
I don't quite understand; does this mean LA c tax could ask for more than 6 years? how and when would they do this?
Expert:  bigduckontax replied 12 months ago.

Yes, they could. In England and Wales the Limitation Period runs from the date of the last demand or call up thereof so the debt can be outstanding indefinitely. If it is not demanded or called up then after six years it is as dead as the proverbial dodo.

bigduckontax and other Tax Specialists are ready to help you
Customer: replied 12 months ago.
theoretically they could go back to when the dwelling was 1st created in 1985!?
Expert:  bigduckontax replied 12 months ago.

In theory, yes, but this is most unlikely. Even LAs, along with HMRC, weed files these days!

Thank you for your support.

Customer: replied 12 months ago.
they would have to raise the debt again in 6 years time? or they can only charge you in 6 year stages? All done....Many thanks .......great service. regards ***** *****
Expert:  bigduckontax replied 12 months ago.

No, the debt could not be reinstated after a 6 year gap. It can, however, be continued for another 6 years within any 6 year period.

Delighted to have been of assistance.

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