define occupier for council tax liability purposes

slartibartfast9999

hi, i moved in to my new home in january 2022 and visited my old home to decorate it over the following six months before putting it on the market june 2022 and continued to visit less frequently to keep an eye on it until its sale in january 2023. there was a mattress and a microwave there until it sold. the council have said i am liable to pay council tax for the whole year because:

‘Since you slept in the attic and had a microwave at the property, plus washing facilities available, unfortunately you are therefore considered to be liable, and the property is deemed to be occupier.’

I spent 95% of the time at my new home. They seem to be saying that the property is ‘furnished’ so no empty house CT liability but that i have to pay it because i slept there periodically while i decorated the place. my vehicles and my driving licence had my new address on them from the end of march 2022.  i didn't 'live' at my former home i visited it to work on it.

Nearlyold

What Council Tax would you have been liable for if the property was treated as unoccupied? 

lincroft1710

If you spent 5% of the time at the old house the council should be treating this as a second home and charging you accordingly.

slartibartfast9999

i've not asked that question. maybe i should.

slartibartfast9999

at the most i spent 15 days there in the relevant 12 month period, more likely 10 days.  even 15 days comes in at 4.1%

slartibartfast9999

my old home is in dorset

slartibartfast9999

I've had a look at my credit card statement to get an idea of how often I bought fuel for the commute to what was effectively my place of work at my old home, I spent between 10 and 15 days there in the 12-month period in question, and the vast majority of that in the first part of the year until it went on the market in June 2022.

lincroft1710

It will still be treated as a second home

slartibartfast9999

ok, best i pay it then, doesn't seem fair but hey ho.  thank you very much for your advice.

Nearlyold

If you owned the Property you can be legally liable for Council Tax if you:-

a) Lived in it as your main residence.

b) Didn't live in it but used it as a holiday/second home.

c) Didn't live in it & left it unoccupied.

Discounts from the Standard Council Tax Rate or indeed Surcharges to the Standard Council Tax Rate vary from Council to Council. 

penners324

Empty properties are usually charged at 100% of council tax, second homes are often charged at 200% of council tax