Sole or Main Residence

A person is regarded as living in a property for council tax purposes if it is their sole or main residence.  Although this is straightforward if a person only has one home, when a person has more than one home we have to decide which is their main residence.

Main residence is not defined in law but over the last few years there have been a number of tribunal / court cases (see details below) to decide what is and is not main residence.  The kind of things we will take into account in deciding somebody's main residence are based on judgements from these cases and include the following:

Security of Tenure / Rights of Occupation

• At each residence, whether or not you are;
  • an owner
  • a tenant (and the nature of any tenancy)
  • a lodger
  • in accommodation provided with employment
• Your right to occupy a property
• Your residence is conditional e.g. residence in a country is dependant on holding a work permit

Personal Ties

• At which residence you are registered with a doctor / dentist
• Where the majority of your possessions are kept
• Where you return to during periods of leave or at the end of employment
• Your long-term intentions
• Are you already regarded as mainly resident elsewhere for council tax purposes
• Where you are registered to vote
• Membership of clubs and other social activities  
• Where you receive post
• Which property you regard as your main residence
• How you split your time between your residences

Family Ties

• At which residence your partner / dependants live
• From which residence your children attend school
• At which residence you spend time with your family    

Particular Circumstances

• Merchant Seamen - cannot be resident in a ship
• Students - are always regarded as being mainly resident at their term time address
• Services Personnel - will be regarded as mainly resident in accommodation provided privately rather than any service accommodation

Council Tax Relief for troops on operations

Armed Forces personnel deployed to Iraq and Afghanistan who pay Council Tax for a property in the UK will receive financial support through a flat-rebate payment over a six month tour of £140.  The rebate will be added to the tax-free Operational Allowance paid at the end of an operational tour in Afghanistan or Iraq.  The new measure was introduced from October 2007 and the first payment will be made from 1 April 2008.

For more information visit the  Ministry of Defence website

Sole or Main residence tribunal cases

CITY OF BRADFORD METROPOLITAN BOROUGH COUNCIL v NEIL ANDERTON (1991 )

A merchant seaman's sole or main residence was held to be his house in Bradford on the basis that: it was where his home was; it was his settled or usual abode which he left only when the exigencies of his occupation compelled him to do so for absences of long or short duration; it was where his wife and family lived; and, he had no security of tenure on his ship. A merchant ship plying the high seas cannot in law constitute a person's residence.

WARD v KINGSTON-UPON-HULL CITY COUNCIL (1993)

Mr Ward spent only six to nine weeks in the United Kingdom and his wife was considering joining him in Saudi Arabia. 

The High Court held that Mr Ward had greater security of tenure at his dwelling in the United Kingdom, as opposed to that at his employment-related accommodation in Saudi Arabia, and that on this basis Mr Ward and his wife had their sole or main residence in the United Kingdom.

CODNER v WILTSHIRE VALUATION AND COMMUNITY CHARGE TRIBUNAL (1994)

The High Court confirmed the principle that time was not the only factor to be considered in determining sole or main residence.

COX v LONDON SOUTH WEST VALUATION TRIBUNAL (1994)

The taxpayer spent time at two dwellings. The High Court concluded that the sole or main residence was the home where the wife and family resided.

DONCASTER BOROUGH COUNCIL v STARK (1997)

It was held that where a member of the Armed Forces was obliged to live in service accommodation elsewhere, his/her main place of residence remained their family home. The decision was based on Corporal Stark's security of tenure, the time spent there when not on duty, and the fact that he would return there should he no longer be required by the Forces.

This was despite the payment of Ministry of Defence deductions for Council Tax in respect of forces' accommodation.

Email - Council Tax General Enquiries, Tel: (023) 9254 5470