Council tax

[gary29]

Thankyou Flemming and Plym77 for your replies. It is comforting to know of such expertise on this forum. The council tax I had to pay for 2005-2006 on the empty flat. was charged to me on the basis, that I had already gained a 6 month exemption from the council prior. Due to the flat being neglected and left in a un-habitle condition by the outgoing tennant. wherabouts unknown.

The flat had been left with broken fittings, damaged walls, smashed Internal doors. Ripped wall paper. general grotiness, quite a state. Because of the condition there was no way I could re-let at the time. During the period of the exemption I was not able to complete repairs in time. Then last year from May onwards. A person expressed an interest in purchasing the lease. He was prepared to take the flat on with its faults, provided my sale price reflected the damage.

I agreed a price with Him. then another 6months went by, while I waited for his attention to exchange contracts. All the while the flat remained in an un-inhabitle condition.

As I was now paying council tax as my exemption had expired. I was feeling caught between a rock and a hard place. Did I hold out in the vain hope my lease buyer would come through. Or did I bite the bullit and re-commence rectifying the damage. I chose the latter. As of the 1st of July this year, the flat has been re-let.

I have paid 14 months of full council tax payments up to the 30th of June 2006. I did not even qualify for a discount. as Nottingham city council has the power to impose its own juristiction over revenue raising. A parliamentary act endorsed by Two Jag Prescott I believe. Which on tha face of it, is unfair, as I am aware other local authorities do apply reductions on empty, unfurnished, un-occupied lets.

I am presently completing my 2005-2006 tax return and am still unsure wether I can claim an allowance for the council tax for the 05-06 tax year. Even though since 2000 the flat was continuley let and I have never taken up residence in that time.

regards

Gary29