I have a client who purchased a house that is arranged as 2 flats. She receives 2 CT bills. Full CTB is paid for one flat but none for the other. Does anybody know whether there have been any cases concerning claiming CTB for 2 dwellings or does anybody have any thoughts on this.

Thanks

I think the property needs to be reclassified as a house and CTB should therefore be paid in respect of the whole property.

It is not possible to claim CTB for 2 dwellings.

S131(3)(a) of the Social Security Contributions and Benefits Act 1992 sets out one of the conditions for entitlement to CTB ie the person concerned

" is for the day liable to pay council tax in respect of the dwelling of which he is a resident"

S13 para 5 of the Local Government Finance Act 1992 defines "resident" as:

".....an individual who has attained the age of 18 and has his sole or main residence in the dwelling"

A person can have only one sole or main residence

Thank you for your respose. I think that the problem is with the definition of the word dwelling. My client would describe her house as a whole as her dwelling ( she does not see it as 2 flats ). We have made a proposal to the valuation office to have the property relisted as a house but this was not sucessful.

As I understand it, the listing officer must refer such a proposaasl to the Valuation Tribunal if (s)he rejects it

Yes - it went to a valuation tribunal but was refused - correctly I think.