Council Tax in non residential holiday parks

MikePanAm

There is already a discussion string on the MSE website on this subject (now closed) but it seems to be focused on someone staying on a non residential holiday park long term. Can anyone advise me on the following situation. I lease a holiday chalet/lodge on a holiday park. The park is only open ten months of the year. The rules of the park are that leaseholders must have proof of their main place of residence. The address at the holiday park cannot be used to receive any post/mail. One can only stay in the property a maximum of 21 days on any one visit. I have seen a couple of websites that state that council tax is not applicable on these types of holiday parks however the local council in which the holiday park is situated insist they are entitled to charge council tax. Does the law allow them to do this? Appreciate any advice on this matter.

Jeremy535897

No it doesn't, although there are people campaigning for a change. The site should be liable for non-domestic rates, and the portion applicable to the chalets should be allocated to them and included in the site charge.

lincroft1710

The council can only charge CT if the holiday chalet/lodge has been banded by the VOA (Eng and Wales) or the Assessor (Scot). So if it has been banded then the council can charge CT. I seem to remember from my days in the VOA that a lot of holiday chalets on the Isle of Sheppey had been banded, but as it was not my area I have no idea of the history or reasoning for this or if they are still banded.


Clearly if a holiday chalet is the owner's or occupier's sole or main residence, even if for only 10 months out of 12, that chalet should be banded for CT.


So has your chalet/lodge been banded? 

MikePanAm

Yes the chalet has been banded, however the rules state that no occupier is permitted to use it as their sole or main residence and is asked to prove that they have a sole or main residence elsewhere. I have a main residence on which I already pay council tax.

nigelbb

MikePanAm said:

Yes the chalet has been banded, however the rules state that no occupier is permitted to use it as their sole or main residence and is asked to prove that they have a sole or main residence elsewhere. I have a main residence on which I already pay council tax.

If you own a residential property you will be liable to pay council tax on it whether it's your main residence or not. In fact if it's not your main residence you may be required to pay a premium.

p00hsticks

MikePanAm said:

Yes the chalet has been banded, however the rules state that no occupier is permitted to use it as their sole or main residence and is asked to prove that they have a sole or main residence elsewhere. I have a main residence on which I already pay council tax.

The fact that it's not your main residence doesn't exempt you from paying council tax (in fact, in some tourist areas they charge second home owners double the normal rate)

MikePanAm

Who determines whether a non residential property should be banded by the VOA, is that the local council or the VOA? I know I can appeal to the VOA for a reassessment if I feel my property is in the wrong band, but can I appeal to the VOA if I believe that the property should not be banded in the first place as it is non residential?

lincroft1710

MikePanAm said:

Who determines whether a non residential property should be banded by the VOA, is that the local council or the VOA? I know I can appeal to the VOA for a reassessment if I feel my property is in the wrong band, but can I appeal to the VOA if I believe that the property should not be banded in the first place as it is non residential?

The decision whether or not to band a property is solely down to the VOA as is the band assigned to a particular dwelling. You can certainly appeal if you believe the property should not have been banded and the 6 month time limit does not apply in such cases. But If you definitely want to appeal then you should appeal asap. You will still be liable to pay the CT whilst the appeal is ongoing

Jeremy535897

It is hard to see why it has been banded, if it is open only 10 months of the year and you can't stay there more than three weeks at a time. Presumably the site owner is not paying rates?

lincroft1710

Jeremy535897 said:

It is hard to see why it has been banded, if it is open only 10 months of the year and you can't stay there more than three weeks at a time. Presumably the site owner is not paying rates?

Restriction on length of allowed occupancy does not stop a property being banded, just makes the property worth less than one without a restriction