Who must pay council tax

Extended holidays

If you have a main home and go on an extended holiday, we will consider your main home as the property you leave.

Adult son or daughter on extended holiday

If an adult son or daughter leaves their parents' address for a year or so before going on to university. Unless there is proof that they will not return at the end of their holiday, their main home will be their parents.

Whole family extended holiday

If the whole family takes extended breaks and keeps a property for their return, it remains their main home.

Removing furniture

A court has agreed that a property is still your main home even if you remove the furniture while you are away.