I have a client who has not claimed single occupier discount on his council tax since his divorce five years ago. The local authority have stated they will only backdate the discount for 3 months. CPAG council tax handbook states that provided the conditions are met, presumably that the client can show he was the only adult in the property, then backdate can be claimed without having to demonstrate "good cause". However I can find no legal authority for this to take back to the council.
Can anyone help?

Section 11 of the Local Government Finance Act 1992 states that: -
11.—(1) The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—
(a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or
(b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

This makes it clear that the discount is applicable to any day that a person qualifies for it, including retrospectively. The LA are wrong to limit backdating.

You might want to have a look at regulation 16 of the Council Tax (Administration and Enforcement) Regulstions 1992 (S.I. 1992 No 613)which provides

16 Correction of discount assumptions

(1) Subject to paragraph (2), where a person—
(a) has been informed in accordance with any provision of demand notice regulations of an assumption as to discount made in his case; and
(b) at any time before the end of the financial year following the financial year in respect of which the assumption is made has reason to believe that the chargeable amount is not in fact subject to any discount, or is subject to a discount of a smaller amount,
he shall, within the period of 21 days beginning on the day on which he first has reason so to believe, notify the authority in writing of his belief.
(2) Where persons are jointly and severally liable to pay council tax in respect of the dwelling and period concerned, the duty under paragraph (1) to supply information is a duty of each of them, but is discharged if one of them supplies the information on behalf of both or all of them.
(3) For the purposes of paragraphs (1) and (2), the fact that any person concerned has wholly or partly discharged his liability to pay the amount shall be ignored.

This seems to say that you have a year after the tax year to notify them of your single status.

Ian

I read that reg differently.

My interpretation is that the reg only applies when the LA are actually applying a discount and the circumstances actually warrant a smaller discount.

Then a person has a legal obligation to inform the LA within the specified time period in order for the LA to re-adjust the account to recover the overpayment.

This is a different scenario altogether.

Regards
Paul

Yeah, you're right, sorry. However, I have had a similar argument with the Council Tax section here in Hull and they referred me to a statutory instrument which did seem to limit backdating of the discount to one year. I can't remember which one it was - I hope it wasn't that one or I will feel a bit stupid now. (Although they did back down in the end).

Hi Ian

It seems a few councils are doing this and I wonder how widespread a problem this is. If your council know something we don't and you find out, please let us know.

I think it was another contributor to these forums, Suelees, who had a similar problem not so long ago.

Perhaps she could let us know how that was resolved.

Paul

Thank you all for your help - a year would in any event be better than the three months the local authority has offered so far although I may still try for the four years unless anyone can let me have the SI limiting the backdate to a year.

Ellie

From CPAG’s Council Tax Handbook: -

“…..the granting of a discount is not dependent upon a claim. Authorities must therefore grant discounts for a past period if the appropriate conditions were met…there is no requirement for ‘good cause’”.

This is because the language of section 11 of the LGF Act 1992 says that the Council Tax “shall be subject to a discount”.

This makes applying the discount, whether retrospectively or not, mandatory.