Scotland Only

Have a valuation panel appeal for council tax exemption later this month and looking for guidance.

The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2007 SSI/2007/215

http://www.legislation.gov.uk/ssi/2007/215/article/2/made

The above 2007 change seemed to have the effect of fully exempting hostels for council tax where residents share facilities as long as the landlord is registered as and providing housing support in Scotland.

Local council tax dept are not happy and we now find ourselves at a valuation appeal, this is worrying as these panels are made up of lay people with no legal experience or training.

The property is a private run hostel for homeless people sent to it by the council, they have an occupancy agreement, there are 8 single people at any one time, they each have one bedroom all other facilities are shared, there is 24 hour wardens on call in the building over 3 shifts, the landlord is registered as a housing support provider with the care commission.

Have we got it wrong or missed something?

Appeal Wednesday will update with result if given on the day