Council Tax - Sole Or Main Residence

• Sole or Main Residence
• Couples
• Long Absence because of Work
• Extended Holidays
• Appeals

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Sole or Main Residence

For Council Tax purposes, you are considered to live at your 'sole or main residence'. As most people only have one residence in most cases there is no problem. Questions can arise, however, when people have the use of more than one residence or where people spend long periods away from home because of work or extended holidays. Even if you spend a long time away from your usual home because of work or holidays we will usually treat it as your main residence for Council Tax. We normally consider couples to have one main residence even if both own or rent different properties.

In such cases, we have to establish the facts as far as possible and make a decision. This may involve asking personal questions about your relationships and lifestyle and we are sorry if this offends you. Documentary evidence may also be asked for.

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Couples

In the case of married and unmarried couples even if you each own or rent a property you will be treated as having one main residence for which you will pay the full Council Tax. If there are no other adults living in the other property a 90% charge will be payable for it.

Most cases are relatively straightforward and we are happy for you to decide what is your 'main residence'. It is, however our responsibility to decide such questions and difficulties can arise especially where discounts/exemptions are concerned. For obvious reasons we will investigate if a couple who have the use of a large property in Band H, claim to have their main residence in a small property in Band A.

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Long Absence because of Work

You may have a main residence but also own or rent another property nearer your place of work which you use during the week returning at weekends to your main residence. If you are a salesmen, a member of the armed services or a merchant seamen, etc., you may spend much of the year away from your 'main residence'.

The Courts have decided that in such situations the time spent away from your main residence is largely irrelevant and that your main residence is where you 'intend to return' & 'where you would live if not for the demands of your work'. This is generally where your partner and children (if any) live.

A recent case, however, involved a couple who owned a property that was their usual residence for nearly 20 years. They then moved into accommodation provided by the husband's employer for four and a half years. During this time they did not spend a night at the property they owned, even though it was only a few miles away, and visited it only to clean and maintain it. The Court of Appeal held that the accommodation provided by the employer was their main residence during this period.

A recent Court case established that a property can remain a person's main residence even if they remove the furniture while they are away.

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Extended Holidays

If you have a main residence and go on an extended holiday if you intend to return we will treat you as having your main residence at the property you leave.

A common situation is where an adult son or daughter leave their parents address to travel for a year or so before going on to university. In such cases, unless there is evidence of their intention not to return at the end of their holiday, their main residence will be considered to be with their parents.

Whole families occasionally take extended breaks but if they keep a property available for their return it remains their main residence.

A recent Court case established that a property can remain your main residence even if you remove the furniture while you are away.

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Appeals

If you disagree with our decision to treat you as having your main residence at a particular address you must first appeal in writing to us, giving your reasons and supplying any evidence you have to support your claim. If we do not agree, you may then appeal to an independent body, the Valuation Tribunal, and we will send you an appeal form on request.

Even if you appeal the Council Tax must be paid as billed. If an appeal is later decided in your favour, then any overpayment will be returned.

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These notes are for guidance only - each case is considered on its own merits and if you want further information about particular circumstances, you should contact the Council Tax Section.

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