council tax or capital gains?

Jul 09, 2004 2 Replies

Last year I owned a flat for several months but decided not to move into it. I was living with parents and due to a change in circumstances, I decided not to move into it. During the 4-5 months I owned the flat, I was responsible for paying council tax. However, should I have received a discount on this either because I never lived in it, or even if I had, it would only have been occupied by one person rather than the default two that the council base their charge calculation on.



I would like to contact the council to ask them this. However, can I be liable for capital gains tax (I made some money after selling it as it was a new build at the time) due to the fact I never lived in it? I did not own any other properties at the time and my parental home has been my only residence.


If the property was empty (and I believe unfurnished) you are exempt council tax for the first 6 months. Then you will pay 50% if it remains empty.

"if you had more than one home, you may be able to nominate one of them as your main home"

To avoid CGT you would, however, have to have used the flat as your home for some period.

You can't have your cake and eat it.

You have a *potential* CGT liability, depending on the amount of gain.

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