Council Tax for couple with two homes who work apart

mad990diver

I remarried two years ago but because my wife and I work in two different towns that are too far away to sensibly commute we have two homes and only live together at the weekend.

We both live “as single adults” in our respective homes so believed we should be eligible to claim the standard 25% single occupancy discount in each. However, I just moved into a different borough and they say that married couples have to elect a single property to be their mutual “primary residence” and that home requires payment of full Council Tax (no discount), also and any so called “second home” is not eligible for discount anyway so another full Council Tax bill.

I’m looking for an informed opinion on this point of Council Tax Law. DirectGov states “Your full Council Tax bill is based on at least two adults living in a home. If only one adult lives in a home (as their main home), the Council Tax is reduced by 25 per cent”. Only one of us lives in each home, we may alternate at the weekends but how can this be construed as two people living in both places continuously.

Council tax is supposed to consist of two equal elements; a property element (50%) and a personal element (50%). How can it be right to have to pay the personal element twice?

If I appeal, what grounds would work best and do I have any chance of winning?

Thanks

CIS

The council are correct over the 'sole or main residence' issue.

In general you would have a main home which you would return to if you lost your work, this would be the main residence. That would mean that the other property would not be anyone's 'sole or main residence' and would be liable for a furnished 2nd home discount (between 10% and 50% discount depending on area).

If one of the properties is specifically required for or contractually required for the job then you could claim a 50% 'job related dwelling' discount.

Primrose

Not a valuable contribution to this debate but I'm asking myself what the "two homes" Council Tax law is regarding MPs ???

Or need I not ask as they seem to have exempted themselves from all the normal taxes which the rest of us have to pay?

mad990diver

Thanks CIS,

However, it would appear that "job related dwelling" has a very narrow interpretation:

From www . valuation-tribunals . gov . uk website

--- quote ---
A consultant surgeon has applied for his second home, which he owns, to be treated as a job related dwelling. He does not dispute that his main residence is with his wife and children who live over 100 miles away. However, he has to occupy the second property as a condition of his employment, which requires him to live within a 10-mile radius of the hospital. Is there any way that this can be interpreted as a job related dwelling under the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 SI 3011?

Our response
No. Job related dwellings are defined in the schedule attached to the regulations and state:

“A dwelling is job-related for a person if it is provided for him by reason of his
employment, in any of the following cases -

(a) Where it is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling.

(b) Where the dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment in the case of which it is customary for employers to provide dwellings to employees.

(c) Where, there being a special threat to the employee’s security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements.”

Accordingly, although the surgeon is required to live within a ten-mile radius of the hospital, the hospital neither provides the property for him to live in nor requires him to reside in a particular dwelling.
--- end quote ---

Looks like second home discount is the only option :mad:

Andy_L

Primrose wrote: »

Not a valuable contribution to this debate but I'm asking myself what the "two homes" Council Tax law is regarding MPs ???

Or need I not ask as they seem to have exempted themselves from all the normal taxes which the rest of us have to pay?

They will pay the 2nd council tax out of their accommodation allowance.

molerat

Andy_L wrote: »

We [STRIKE]They[/STRIKE] will pay the 2nd council tax out of their accommodation allowance.

Please get it right :mad:

mad990diver

I am pleased to report that good sense has prevailed, I won my appeal and my local Council have agreed that my wife and I do have separate "main residences". We are both therefore eligible for the single occupancy discount on each of our homes. They have re-issued my bill with full refund of previous payments, a saving of over £500 a year!

It is very difficult to get good (free) authorative advice on matters of Council Tax. I got some interesting advice here in this forum but it didn't entirely fit my case. There wasn't much elsewhere either (including .Gov websites, Citizen's Advice, MP, Local Councillor, This is Money etc). In the end I did my own research into the base legislation and "case law" that defines how Council Tax should be applied. One of the best sources was the Legal and Publications Advisory Committee (LPAC) whose newsletter lists much case law and actual decisions of the Valuation Tribunal Service (VTS). Made me smile because this newsletter is designed to help the councils defeat Joe public. :rotfl:

It is important to note that my case is different to many who try and fail to obtain discounts just because one partner is working away from home. You do not qualify because existing case law has already decided that if you have a "family home" to which you are absent but intend to return it's no discount for you. What made my case different was that my wife and I have never established a single "family home", we could both prove continued independent "main residences" even after marriage - a seemingly small but pivotal point. :T

Good luck to anyone else who attempts to take on their local revenue team! :eek:

tyllwyd

Andy_L wrote: »

They will pay the 2nd council tax out of their accommodation allowance.

Jack Straw claimed the full amount when he was getting a 50% discount for several years.

http://www.thisislondon.co.uk/standard/article-23687462-details/Jack+Straw+s+council+tax+dodge+...+and+Two+Loos+Prescott/article.do?expand=true