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Planning Advisory Service (PAS)
Open group | Started - July 2012 | Last activity - Yesterday

Council Tax liability after LDC granted for house conversion into flats

Former Member, modified 6 Years ago.

Council Tax liability after LDC granted for house conversion into flats

Hi all,

I can't see to find a clear answer to a query that frequently comes up.

When a Lawful Development Certificate (Existing Use) is granted for immunity against enforcement in cases where a house has been converted (without full planning permission) into 2 or more self-contained flats (i.e. the "4 year rule"), can Council Tax liability be retrospectively applied to each flat (rather than the entire house) so that Council Tax payments (that would have been due over the past 4 years) can be collected? Or is this not possible as liability can only commence once the properties have been banded, which in itself cannot be done retrospectively?

I appreciate this query may relate closer to matters of finance than planning, but somebody here might still know!

Best,

Glen