The majority of doctoral students have taken part-time courses and are therefore not exempt from municipal tax. If your tenants are full-time PhD students, they are totally exempt from municipal tax. Research students often have a “writing phase” at the end of their program, during which they prepare their final thesis. Some authorities may decide to apply the municipal tax; Others are not. My Council Tax is a useful tool that calculates an estimate of your municipal tax by simply typing in your postal code. If your property is not furnished, you may be exempt from municipal tax for a maximum period of 6 months. Previously, most homeowners were offered a 50% discount on the bill for an empty property. However, fears that second homes would be empty if they could be used by the local population led councils to charge the full amount, or in some cases 150% of the standard fee. Under these conditions, landlords can increase the rent charged to tenants to cover the municipal tax that they must pay directly to the council. If the tenants do not pay the costs of the municipal tax, the lessor is nevertheless obliged to pay the full tax to the Council.
You are free to enter into any agreement you wish for the owner (or a third party) to pay your communal tax for you, but this is a purely personal agreement and does not affect the legal liability of the municipal tax. The local authority will continue to monitor the person responsible under the Council`s tax legislation (usually the tenant), which was confirmed by a 2013 Valuation Tribunal decision and a 2014 Valuation Tribunal decision. If the property is rented on a joint and several basis (i.e. a rental agreement covers the entire municipal tax unit), the advice generally allows landlords to transfer legal liability to tenants. Filing copies of leases with the local authority is the best way to inform the Council of changes. People who live in residential properties throughout Britain have to pay municipal tax to their local authority. The money raised helps pay for local services such as social assistance, waste and recycling collection, education and planning. . . .