I wonder is there a loophole for apartment owners where the estate has not been taken in charge by the Local Authority?
If the tax is for the LA and they are not maintaining the estate, can they charge owners for this non existent service?
The Minister shall not prescribe a list for the purposes of this
section unless he or she is satisfied that each of the developments
specified in the list is incomplete to a substantial extent, and the 20
Minister shall, for the purpose of so satisfying himself or herself,
have regard to all relevant circumstances, including—
.....
the extent to which roads, open spaces, car parks, sewers,
watermains, drains or other public facilities in the
development have been taken in charge by the local authority concerned, and
(h) where there is an agreement with the local authority con- 40
cerned relating to the maintenance of roads, open spaces,
car parks, sewers, watermains, drains or other public
facilities in the development, the extent to which there
has been compliance with the conditions for maintenance
under the agreement.