000			01859cam a2200205 4500
001			X112939
008			000000n2001 000 0 eng u
035			_a(Sirsi) u112939
245			_aNorris and Norris v Birmingham City Council
260			_c2001
490			_aRating and Valuation Reporter _v41(4) [2001] RVR 89-91(3)
520			_aQBD 23 February 2000. CA 13 November 1997. The appellants (N) were owners of a property, occupied by tenants, and appealed against a decision of Birmingham valuation tribunal that a dwelling occupied by two persons under licence agreements was a house in multiple occasion and fell within the Council Tax (Liability for Owners) Regulations 1992 Class C (b) (i). N contended that at all times the occupants of their property had been tenants or there from a right granted by tenant W not N, and thus were not there by virtue of a licence to occupy within the meaning of Class C (b) (ii). N also contended that the tenants were joint tenants of the whole property and were liable to pay as such. The tribunal found that Class C (b) (i) was not met as the tenants were not prevented from occupying any part of the dwelling and there was no evidence of exclusivity. The tribunal also found that Class C (b) (ii) must apply as the tenancy agreement is also a licence to occupy. Appeal dismissed. It was found that the tribunal were right to conclude that the occupants of the dwelling were there according to a licence to occupy and the occupants were not liable to pay rent or a licence fee in respect of the dwelling as a whole.
650			_aCOUNCIL TAX
650			_aHOUSES IN MULTIPLE OCCUPATION
650			_aNORRIS AND NORRIS V BIRMINGHAM CC
650			_aCOUNCIL TAX (LIABILITY OF OWNERS) REGULATIONS 1992
650			_aLICENCE AGREEMENTS
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c67229 _d67229