NPPR tax: Time divided between owned property & rented property. How PPR determined?

[Ursus]

Might I suggest you go back and read the first sentence of my original post.....
"...divide my time..."

Might help with your confusion and be more useful than questioning my truthfulness.
I've got my email, I'm told I'm not liable and that's good enough for me.

 

[ajapale]

NPPR tax: Time divided between owned property & rented property. How PPR determined?

I think the best thing to do is ask the local authority for a ruling, and do your arguing now. This will guard against arrears accruing.

A person can only have one PPR at any given time.
The relevant date for 2011 is 31st March.

If it is established that a person owns (has a property registered in his/her name) that is not their PPR, then they are liable to the tax.

Therefore the only problem is to establish a person's PPR on 31st March, and take it from there.

If there is any doubt about a persons PPR, the people to establish the facts are the relevant local authority.

No amount of speculation here or elsewhere will change that.

I've got my email from the local authority. I'm told I'm not liable and that's good enough for me.

And on that happy note - thread closed! and thanks Callybags whose posts I have reproduced to summarise the thread.