Council tax exemption info sharing HA 1988 s. 41B
Under HA 1988 s. 41B, billing authorities must give written council tax exemption details to rent officers or tribunals upon request.
A billing authority within the meaning of Part I of the Local Government Finance Act 1992 shall, if so requested in writing by a rent officer or the appropriate tribunal in connection with his or their functions under any enactment, inform the rent officer or the appropriate tribunal in writing whether or not a particular dwelling (within the meaning of Part I of the Local Government Finance Act 1992) is, or was at any time specified in the request, an exempt dwelling for the purposes of that Part of that Act.
Text in force at .
Source: legislation.gov.uk — The National Archives (legislation.gov.uk), reproduced under licence Open Government Licence v3.0.
What it actually says
Section 41B requires a local council serving as a billing authority to confirm in writing whether a specific dwelling is or was exempt from council tax when requested by a rent officer or tribunal.
The request must be made in writing in connection with the statutory duties of the rent officer or tribunal. The billing authority must then provide written confirmation stating whether the property was an exempt dwelling at any date specified in that request.
When it applies
- A tribunal determining rent levels asks the local authority if a rented flat was exempt from council tax during a disputed period.
- A rent officer evaluating statutory rent limits requests written confirmation from the council regarding the council tax exemption status of a dwelling.
- A tribunal reviewing historical rent determinations requests council tax exemption records for a specific property from the billing authority.
What this section does not say
- A tenant directly requesting a council tax exemption or discount from the local council.
- A landlord attempting to appeal or alter the council tax valuation band of a property.
- Disputes between landlords and tenants over who is obligated to pay council tax under a private tenancy agreement.
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This page reproduces the text of HA 1988 s. 41B in force at the date shown and explains it in general terms. It is not legal advice and takes no account of the circumstances of your case, which can change the answer completely. For a live dispute, for limitation periods, and before taking any step in court, consult a qualified lawyer in England and Wales.