Council tax — Appellant owning property but not residing there — Appellant living a nomadic lifestyle — Whether property appellant’s sole or main residence — Appeal allowed
The appellant owned a property that he leased out on an informal basis. He had purchased it for investment purposes, and had never resided there, living instead a nomadic lifestyle. The respondent council assessed the appellant as being liable to pay council tax on the property. On appeal, both the valuation tribunal and the court below held that the property was the appellant’s “sole or main residence” within the meaning of section 6(2)(a) of the Local Government Finance Act 1992, and that he was therefore liable for council tax. The tribunal found, on the evidence, that no oral agreement for exclusive possession had been reached between the appellant and the occupants of the property, and he was therefore able to take up residence at any time. Particular weight was given to the fact that, because of the appellant’s nomadic lifestyle, no other property could be considered to be his sole or main residence. Supporting the tribunal’s conclusion, the judge treated the fact that the appellant did not live at the property as just one of several factors to be taken into account. The appellant appealed.
Held: The appeal was allowed.
The language of the statute, when referring to “sole or main residence”, required something that could amount to actual residence. The essential fact was that the appellant had never lived in the property; he could not be a resident of a property in which he had never lived: R (on the application of Williams) v Horsham District Council [2004] EWCA Civ 39 applied.
The tribunal had erred in its approach: it did not follow from the fact that the appellant had no other sole or main residence that this property had to be regarded as such. The judge had erred in disregarding the fact that the appellant had never lived in the property and in treating other factors as having predominant relevance.
Andrew Gore (instructed by Brignalls Balderston Warren, of Stevenage) appeared for the appellant; Peter Oldham (instructed by Burnetts, of Carlisle, as agent for Copeland Borough Council) appeared for the respondents.
Sally Dobson, barrister
