Evidential Requirements for Single Person Discount

In case number VT00001057, the Valuation Tribunal England considered whether a billing authority was able to require a taxpayer to provide evidence in support of an application to backdate the single person discount for council tax. Although this was a VTE case, it should also be useful in Wales as the rules for this aspect of council tax calculation are the same.

What the case was about

Mr Belcher lived in the district of Epping Forest District Council. In a previous appeal on 18 April 2018, it was decided that Mr Belcher had been liable for council tax at his home since 1 April 2014. He then applied for the 25% single occupancy discount to cover the whole of this period.

The authority accepted that Mr Belcher lived alone and they applied the single person discount, but only from the beginning of that financial year. They refused to backdate any further unless Mr Belcher provided either proof that he lived alone, or a sworn affidavit to this effect.

The tribunal accepted that the council was unable to provide any evidence that anyone else had lived at the property since 2014. Despite this, the council insisted that the backdating could only be applied if Mr Belcher provided third-party documentary evidence or a sworn statement to support his claim. The authority said that this was needed because it was a specific requirement under their council tax policy.

The issue for the tribunal to determine was whether Mr Belcher was the only resident of the property, and therefore entitled to a 25% discount on his council tax.

What the Tribunal decided

The panel found that the fact the council could not prove that anyone else had lived at the property was very good evidence that there was only one resident of the dwelling. Mr Belcher was therefore entitled to the 25% single person discount.

They also found:

-The billing authority had already had all the information necessary to satisfy the regulations in 2018 and could have awarded the backdated discount at this time.

-That there is nothing in the Local Government Finance Act 1992 that requires any signed affidavit, declaration or third party corroboration of entitlement to the discount.

-That there is nothing in the rules preventing the backdating of the single occupancy discount beyond the financial year that it is awarded.

The authority was ordered to amend Mr Belcher’s council tax liability by awarding a 25% single person discount for the period from 1 April 2014 to 31 March 2018.

What this means for advisers

Firstly, it is helpful to be reminded that there are no specific evidential requirements in the legislation in relation to single person discounts, and nothing limiting the backdating beyond the current financial year. However, this case may be of wider significance as a reminder to advisers to watch out for, and be prepared to challenge, authorities who cite policies that introduce extra conditions, over and above what the law requires.