Second home council tax on sole home in UK

Harbour

I own a house in the UK which I have been paying a second home council tax premium on. I split my time between a holiday home in Europe and the rest of the time in the house in the UK. I intend to return to the UK on retirement and do not have a permanent right to stay where I am
in Europe. I consider the UK house as my main home and am concerned that if I am forced to rent it out or sell it because of the high CT premium, then I won’t have a home to return to if I need to. 
I have been told that if you only own one home in the UK then it should be considered your main home but I cannot find anything online to argue this point with my council. 
Is there anyone on here who is a similar situation or who can advise. 
FYI, the majority of my personal possessions are in the UK home, I am on the electoral roll there and registered with a GP. 
Thank you. 

marcia_

Harbour said:

I own a house in the UK which I have been paying a second home council tax premium on. I split my time between a holiday home in Europe and the rest of the time in the house in the UK. I intend to return to the UK on retirement and do not have a permanent right to stay where I am
in Europe. I consider the UK house as my main home and am concerned that if I am forced to rent it out or sell it because of the high CT premium, then I won’t have a home to return to if I need to. 
I have been told that if you only own one home in the UK then it should be considered your main home but I cannot find anything online to argue this point with my council. 
Is there anyone on here who is a similar situation or who can advise. 
FYI, the majority of my personal possessions are in the UK home, I am on the electoral roll there and registered with a GP. 
Thank you. 

 Its second and empty homes. The way you describe it your home is empty. Being on the electoral register doesn't change that. 

https://www.gov.uk/council-tax/second-homes-and-empty-properties

macman

Where are you actually domiciled? 
How do you split your time?
Electoral roll/GP reg is not relevant.

Harbour

macman said:

Where are you actually domiciled? 
How do you split your time?
Electoral roll/GP reg is not relevant.

I spend 3-6 months in the UK. I have not established domicile anywhere else so UK domiciled. 
The LA itself asks about electoral roll and GP registration so I guess they must have some significance. 

marcia_

Harbour said:

macman said:

Where are you actually domiciled? 
How do you split your time?
Electoral roll/GP reg is not relevant.

I spend 3-6 months in the UK. I have not established domicile anywhere else so UK domiciled. 
The LA itself asks about electoral roll and GP registration so I guess they must have some significance. 

 So your house is empty the majority of the year you are liable for the extra council tax. 

 Councils are known to go round looking in windows to check if it's undergoing work, empty of furniture and if no one is present. They actively chase the additional council tax because they are so broke. 

lincroft1710

From memory for CT purposes if you have another home anywhere in the world, then one is your principal home and usually the one where you spend most of your time.

You may be able to appeal to the Valuation Tribunal


https://valuationtribunal.gov.uk/council-tax-appeals/council-tax-liability-appeal/#:~:text=Can the Valuation Tribunal help,no jurisdiction over liability orders..

uptdale

marcia_ said:

  So your house is empty the majority of the year you are liable for the extra council tax. 

It depends what you mean by "empty".    The OP's house seems to be furnished, and the issue is whether it is his main residence, not whether he is physically present there for the majority of the year.  There are many reasons why a house could still be your main residence even if you are not there for most of the year, e.g. you work away during the week but return home at weekends, or you go on a 6 month round the world trip.  There is quite a good explanation here, with references to relevant case law:  https://www.westnorthants.gov.uk/council-tax-liability/sole-or-main-residence

marcia_

uptdale said:

marcia_ said:

  So your house is empty the majority of the year you are liable for the extra council tax. 

It depends what you mean by "empty".    The OP's house seems to be furnished, and the issue is whether it is his main residence, not whether he is physically present there for the majority of the year.  There are many reasons why a house could still be your main residence even if you are not there for most of the year, e.g. you work away during the week but return home at weekends, or you go on a 6 month round the world trip.  There is quite a good explanation here, with references to relevant case law:  https://www.westnorthants.gov.uk/council-tax-liability/sole-or-main-residence

 Furnished doesn't mean occupied and they have admitted they are in their other home the majority of the time. 

Harbour

Thanks @uptdale for the link. It is the idea of ‘security of tenure’ that has been at the back of my mind, one of the points made in High Court ruling. If I have to give up my house in the UK because of CT premiums then when I  to return to the UK when my stint overseas is done I won’t have a home to go to. 

@marcia_ Thanks for your input. I hope you understand that I have no permanent residency rights where I am working. I am not in the same situation as someone with two homes in the UK. 

marcia_

Harbour said:

Thanks @uptdale for the link. It is the idea of ‘security of tenure’ that has been at the back of my mind, one of the points made in High Court ruling. If I have to give up my house in the UK because of CT premiums then when I  to return to the UK when my stint overseas is done I won’t have a home to go to. 

@marcia_ Thanks for your input. I hope you understand that I have no permanent residency rights where I am working. I am not in the same situation as someone with two homes in the UK. 

 This is the first time you've mentioned working abroad. You said it was a holiday home. 

 The criteria does not specify the homes must be in the uk. Nor does it specify anything about permanent residency abroad. But does say this ...

• residence implies a degree of permanence
• temporary presence does not make a person resident at a property
• temporary absence does not deprive a person of residence

Depends on what they feel is temporary 

Harbour

@marcia_ I did mention living in Europe and returning to the UK on retirement….
As this issue is relatively new I think it is case law which will determine or fine tune criteria in time.