A conversation with a council tax inspector.
My plot is one of three self builds in a cluster and as the other builds are ahead of mine I have been able to observe how eager the local council is to levy full council tax on a new property.
The most advanced build was subject to full band F tax even though it was never occupied and 3 months before the developer felt it was ready to market for sale.
Last week an inspector parked next to my plot on the private site road and clocked me keeping an eye on her. After visiti
The law is pretty crystal clear, though, and I found that the legal chap in our local authority accepted it and instructed the council tax collection department that they would be acting unlawfully if they sought to impose a completion notice and start charging council tax.
There is clearly some scope for interpretation as to what does, or does not, form a rateable hereditament, but it is clear from the case law that an absence of a potable water supply, and, in some instances, the a