speirbhean
Registered User
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- 154
Not the only criteria , there are exceptions
from the act,
(5) If, on a liability date, an individual who is the owner of a
residential property—
(a) is incapacitated by reason of long term mental or physical
infirmity, and
(b) had been obliged, at a time prior to that date, due to the
said mental or physical infirmity, to vacate the said property,
which had been, immediately preceding that time,
his or her sole or main residence, and
(c) is normally resident in a place of which he or she is not
the owner,
then he or she shall not be liable to pay a charge in respect of that
property in relation to that liability date.
my understanding from this is that you are except from the tax under 5 (c)
Yes you're right the clause before it has an AND at the end of it:Sorry but this does not mean that, if you own a property in which you are not living, but rent another property to live in, you are exempt from the tax. The conditions above are cumulative, not alternative and apply only to someone who is incapacitated. You can contact the relevant authority for clarification but I think it's pretty clear that the above does not apply in this case. (Sorry)
Sprite
(5) If, on a liability date, an individual who is the owner of a
residential property—
(a) is incapacitated by reason of long term mental or physical infirmity, and
(b) had been obliged, at a time prior to that date, due to the
said mental or physical infirmity, to vacate the said property,
which had been, immediately preceding that time,
his or her sole or main residence, and
(c) is normally resident in a place of which he or she is not
the owner,
then he or she shall not be liable to pay a charge in respect of that
property in relation to that liability date.
It's self assessed but you can only have 1 PPR (with some exceptions which really only account for a tiny number of scenarios).Does anyone know is there a PPR register? I want to check which property is registered as my PPR.
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