council tax

[vic1959]

Good morning all some guidance needed please. One of our clients is a landlord of a public house operating through a limited company. He, along with his wife, has a separate house but frequently they stay at the living quarters above the pub, so that someone is always on the premises, and therefore he is attracting a second council tax bill. My question is whether he can book the council tax relating to the area above the pub as an expense through his limited company. I believe he is obliged to take up the living area as it comes as part of the whole rental package payable to the brewery each month. I have tried wading through HMRC's website but can't seem to find an answer. Any advice would be gratefully appreciated. Vic

 

[Scalloway]

Have you looked at this

http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1086309060&type=RESOURCES

 

[vic1959]

Thank you for this. So am I right in thinking that as the landlord and his wife each own 50% of the shares then they would be liable to tax and NI if the ltd company paid the council tax bill. It would in effect become a benefit in kind?

 

[Scalloway]

So it would seem