Dundee City Council v Dundee Valuation Appeal Committee & Anor [2011] ScotCS CSIH_73 (23 November 2011)

Dundee City Council v Dundee Valuation Appeal Committee & Anor [2011] ScotCS CSIH_73 (23 November 2011)

The Committee's decision was invalid due to procedural errors, lack of findings in fact, and misapplication of the law regarding tacit relocation and abandonment; liability for council tax depends on whether the tenancy continues, which requires factual determination in each case.

Source-derived case information.

Citation
[2011] ScotCS CSIH_73
Parties
Appellant: Dundee City Council; First Respondent: Dundee Valuation Appeal Committee; Second Respondent: Flemming Hansen
Jurisdiction
Scotland
Judgment Date
23 November 2011
Procedural Posture
Appeal / Court of Session, Inner House, Second Division
Outcome
Appeal allowed; Committee's decision recalled; cases remitted for factual determination.
Legal Topics
Council Tax Liability, Short Assured Tenancies, Tacit Relocation, Abandonment of Property
Local Government Housing Taxation Council Tax Liability Short Assured Tenancies Tacit Relocation Abandonment of Property

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Parties

Dundee City Council

Appellant

Dundee Valuation Appeal Committee

First Respondent

Flemming Hansen

Second Respondent

Procedural Posture

Appeal / Court of Session, Inner House, Second Division

Legal Issues

  1. 1 Who is liable for council tax on unoccupied flats let under short assured tenancies?
  2. 2 Does tacit relocation apply when tenants abandon property?
  3. 3 Did the Committee err in law and procedure?

Ratio Decidendi

The Committee's decision was invalid due to procedural errors, lack of findings in fact, and misapplication of the law regarding tacit relocation and abandonment; liability for council tax depends on whether the tenancy continues, which requires factual determination in each case.

Court Disposition

Appeal allowed; Committee's decision recalled; cases remitted for factual determination.

Orders

  • Committee to hear evidence in each case and make findings in fact and law regarding tenancy continuation.
  • Parties encouraged to submit statements of agreed facts.