Council Tax law is complex and
detailed - these notes are only a brief summary of the key points
and are not intended to be a full guide. For further information,
please contact the Council Tax Section.
Sole or Main Place of
Residence:
For Council Tax purposes, you are
considered to live at your "sole or main Residence".
As most people only have one
residence there is no problem. Questions do 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.
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 an "unoccupied" 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 if difficulties should arise, especially where exemptions
or discounts may be 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.
Long Absence because of
Work:
You may have a main residence but
also own or rent another property nearer to your place of work that
you use during the week, returning at weekends to your main
residence. For example, 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.
The details of that case are as
follows.
R (ON THE APPLICATION OF
WILLIAMS) v HORSHAM DISTRICT COUNCIL (HC) 2003
Mr. Williams, a schoolmaster,
resided in college accommodation with his wife. He also owned
another property nearby, Pump Cottage, but neither he nor his wife
actually stayed there during the period of the four and a half
years that was in dispute. The Billing Authority deemed that the
property he owned was his main residence because he had security of
tenure and there was an intention to reside there at some future
date. The West Sussex Valuation Tribunal decided in favour of the
Billing Authority. Mr. Williams subsequently successfully appealed
to the High Court. The High Court held that the Tribunal had erred
by placing too much emphasis on the fact that Mr. Williams had
security of tenure at Pump Cottage and that he intended to reside
there at some future date and had given insufficient regard to
other factors. The Billing Authority ultimately appealed to the
Court of Appeal, which upheld the High Court's decision.
The Court of Appeal held that a
reasonable onlooker when looking at the facts would view the
college accommodation as Mr. Williams's main residence. One
important factor to note was that neither Mr. Williams nor his wife
had spent any time at Pump Cottage, despite its close proximity to
the college. In addition, when Mr. Williams's contract of
employment ceased with the college, both he and his wife continued
to reside there for almost a year, at their own expense.
A later case supported the
above decision.
BENNETT v COPELAND BOROUGH
COUNCIL (CA) 2004
The High Court had upheld the
Valuation Tribunal’s decision that the appellant was resident in a
property for Council Tax purposes even though he had never lived
there. Other factors confirmed that it was his sole or main
residence.
The appellant subsequently
successfully appealed to the Court of Appeal where it was held that
a person could not be deemed to be a resident in a property, if he
had never lived there.
The Court of Appeal’s judgement in
Bennett’s case reinforced its earlier judgement, in respect of
Williams v Horsham District Council.
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 leaves 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 High Court case established that a
property could remain a person's main residence even if they remove
the furniture while they are away.
The details of that case are as
follows.
R (ON THE APPLICATION OF
NAVABI) v CHESTER LE STREET DISTRICT COUNCIL HC 2001
The High Court found that a
Valuation Tribunal had not erred in law in finding that Mr Navabi
was liable for Council Tax in respect of a flat in which he held a
long leasehold interest. The flat remained his sole or main
residence during his five and a half months' absence in the United
States of America because it was available for him on his return,
even if it meant initially that before his residence would be
comfortable he would have to put back the furniture that he had
taken out.
Appeals:
If you disagree with the Councils
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.
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.
Contact us:
If you would like further
information about "sole or main place of residence", please contact
us on (01748) 828728, or alternatively you can e-mail us at
mailto:local.taxation@richmondshire.gov.uk
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