Asked by: Jonathan Gullis (Conservative - Stoke-on-Trent North)
Question to the Department for Levelling Up, Housing & Communities:
To ask the Secretary of State for Levelling Up, Housing and Communities, what guidance his Department has issued on claiming single person discount on council tax when an elector (a) owns and (b) resides in more than one property.
Answered by Simon Hoare - Parliamentary Under Secretary of State (Department for Levelling Up, Housing and Communities)
My department has published a ‘Plain English Guide to Council Tax’ setting out the discounts and support available in the council tax system. This guide is available at: https://www.gov.uk/government/publications/paying-the-right-level-of-council-tax-a-plain-english-guide-to-council-tax.
As set out in local government finance law, a full council tax bill is payable if there are two or more adults living in a dwelling. If there is only one adult (other than disregarded individuals – e.g. full-time students), and it is their sole or main residence, the individual can claim the single person discount of 25% on their council tax bill. A second or empty home would not be eligible for this discount.
Further guidance has been published given by the Valuation Tribunal Service’s ‘Council Tax Manual’, which is available at: https://valuationtribunal.gov.uk/guidance-booklets/.
The manual includes guidance on single person discount, and the tests of a sole or main residence. For example, the Manual cites the case law of Cox v London South West Valuation Tribunal HC (RVR 1994 171). They observe: “the taxpayer spent time at two dwellings. The High Court concluded that the sole or main residence was the home where the wife and family resided.”
Asked by: Jonathan Gullis (Conservative - Stoke-on-Trent North)
Question to the Department for Levelling Up, Housing & Communities:
To ask the Secretary of State for Levelling Up, Housing and Communities, what guidance his Department or the predecessor Department has issued on registration on the electoral roll when an elector (a) owns and (b) resides in more than one property.
Answered by Simon Hoare - Parliamentary Under Secretary of State (Department for Levelling Up, Housing and Communities)
The Electoral Commission, as the independent electoral regulator, holds responsibility for issuance of guidance on electoral registration, voting and second homes.
This can be found at: https://www.electoralcommission.org.uk/voting-and-elections/who-can-vote/other-registration-options/voting-and-second-homes.
A person is entitled to be registered as a parliamentary elector for a constituency - or in the case of local elections, as a local government elector for an electoral area - if on the date they submit their application they meet the criteria for registration.
Those criteria include a requirement (except, regarding Parliamentary elections, in respect of a British citizen living overseas) that the applicant is resident in the constituency or electoral area. It is for the Electoral Registration Officer to determine whether the applicant meets this residency requirement by reference to the factors set out in section 5 of the Representation of the People Act 1983 (and in some cases sections 6 to 7C of that Act also). Ownership of a property is not sufficient on its own, the ERO must determine that an individual is resident. Case law suggests this will involve a degree of permanence.
This means that some citizens are entitled to register to vote in respect of more than one address in certain circumstances.
However, it may be noted that it is a criminal offence for a registered elector to vote more than once in the same constituency at a parliamentary election or in the same electoral division or ward at a local government election. It is also a criminal offence for a registered elector to vote in more than one constituency at a parliamentary general election, or in more than once electoral division or ward at an ordinary election of councillors for county, London Borough or district.
Asked by: Jonathan Gullis (Conservative - Stoke-on-Trent North)
Question to the Department for Levelling Up, Housing & Communities:
To ask the Secretary of State for Levelling Up, Housing and Communities, whether his Department or the predecessor Department has issued guidance to owners who (a) were former social tenants and (b) are renting out a Right to Buy property that they have purchased within the first five years of ownership.
Answered by Jacob Young - Parliamentary Under Secretary of State (Department for Levelling Up, Housing and Communities)
The Government provides guidance on the Right to Buy scheme for tenants and local authorities in England. See for example Page 43 of the guidance for local authorities: Right to Buy: a guide for local authorities - GOV.UK.
Asked by: Jonathan Gullis (Conservative - Stoke-on-Trent North)
Question to the Department for Levelling Up, Housing & Communities:
To ask the Secretary of State for Levelling Up, Housing and Communities, what guidance his Department has issued on claiming local council tax support when an elector (a) owns and (b) resides in more than one property.
Answered by Simon Hoare - Parliamentary Under Secretary of State (Department for Levelling Up, Housing and Communities)
Local authorities are required to put in place and administer council tax reduction schemes for low-income households. Support for working age people is designed by authorities and support for people of pension age must follow criterial prescribed in regulations by the Secretary of State in the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.
In the case of pension-age local council tax reductions schemes, the Secretary of State has prescribed that a person must be resident in a property to claim support. In addition, the capital value of additional properties will be considered in determining eligibility, unless there are mitigating circumstances such as if the property is in the process of being sold. A pension age person with more than £16,000 of capital is not entitled to council tax reduction.
Eligibility for working age council tax reduction and the treatment of capital such as additional properties is decided by local authorities.
Asked by: Jonathan Gullis (Conservative - Stoke-on-Trent North)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, what (a) restrictions and (b) guidance are in place for landlords renting out properties to immediate family members and receiving (i) housing benefit and (ii) universal credit for that property.
Answered by Mims Davies - Minister of State (Department for Work and Pensions)
To be eligible for support with housing costs in Housing Benefit and Universal Credit, claimants must be liable for making payment of rent on a commercial basis. A claimant can receive support with housing costs if that test is satisfied and liability is to a close relative, but only where that relative does not live in the same property as the claimant.
Guidance setting this out is available on Gov.uk.
Asked by: Jonathan Gullis (Conservative - Stoke-on-Trent North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HM Revenue and Customs has issued on to the sale of Right to Buy properties.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
HMRC capital gains tax (CGT) guidance in connection with selling a home is available on GOV.UK at www.gov.uk/tax-sell-home.
Self-assessment Helpsheets 281 and 283 also contain information about the amount of CGT private residence relief available when a person sells a property that has been their only or main residence at some time during their ownership, including how the relief applies to married couples and civil partnerships. These are available, respectively, at www.gov.uk/government/publications/husband-and-wife-civil-partners-divorce-dissolution-and-separation-hs281-self-assessment-helpsheet and www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet.
More detailed information on CGT is available in HMRC’s Capital Gains Tax Manual at www.gov.uk/hmrc-internal-manuals/capital-gains-manual.
There are no separate CGT rules for properties acquired under the Right to Buy arrangements.