Second Home

Travellingboy1

I have lived overseas in Australia for 44 years, I retired a few years ago and decided to purchase a flat in Scotland which I use as my main residence in the UK for 6 months of the year. I received a communication from the local council saying that they were going to double my Council Tax. Is this legal as I am paying full Council Tax for the whole year (I am not asking for a rebate) it is not as if I am using more water or creating more refuse. The flat is fully furnished and I have all my belongings and clothing there. So technically I do not have a second home in the UK. Note: whilst I am not living at the flat (the other 6 months of the year) I do considerable travelling holidays and cruises. Can anyone advise me on what other options I have, unlike the advice given by council to a). sell  b). rent it out or c). pay the additional council tax.

sammyjammy

Have you checked their website to see if it is correct? If it is and you don't meet the requirements for it to be your main residence (whether that be in UK or worldwide may be a factor).

The fact its empty for half the year makes me think its likely you don't have a leg to stand on.

p00hsticks

When you first applied for council tax, you were probably asked if this was a second home or not - if you said yes, then this is presumably what has generated the letter, and  it might be worth re-checking with the council to see if in your circumstances it is correct for it to be considered a second home or not. 

marcia_

 Might be classed as empty, holiday letting or second home all of which might attract higher CT depending on the LA 

lincroft1710

If you consider yourself domiciled in Australia, then the council will have treated this as a second/holiday home

Alderbank

It's legal. The Scottish Government approved new powers for Councils to implement it from last April. Almost all have chosen to do so.

We have a shortage of housing in Scotland but many houses, especially in holiday areas, are empty or only occupied for part of the year.
The new powers enable your Council to charge up to 200% Council tax if a property lived in for 25 days a year or more (based on a 12-month rolling period), is furnished and is not anyone’s sole or main residence.

For Inland Revenue purposes in Scotland your main residence is where you live most time during a 12 month period. If you occupy it for 6 months each year you are clearly on the cusp. In such cases you can appeal the Council's decision, probably with evidence of times when you arrived at the premises and subsequently left.

Note that the requirement is for the property to be lived in but not necessarily by you personally. If a family member spends some time there while you are in Oz or you let it occasionally as AirBnB that should be enough. The aim is to have fewer 'ghost' villages which are deserted, and lose their communities, during the winter.

uptdale

lincroft1710 said:

If you consider yourself domiciled in Australia, then the council will have treated this as a second/holiday home

Actually it is quite possible to be domiciled outside the UK, but live full time in the UK (and be tax resident in the UK).  Domicile is more about where you intend to make your home in the long term.  

The OP says he has retired and bought a flat in Scotland, but does not say whether he has a home elsewhere or whether he intends to return to Australia.  He says he spends time travelling when he is not living in the flat, and if he does not have another home (or if he does he spends less time in the other home and has fewer connections there), the flat could well be his main residence.

lincroft1710

uptdale said:

lincroft1710 said:

If you consider yourself domiciled in Australia, then the council will have treated this as a second/holiday home

Actually it is quite possible to be domiciled outside the UK, but live full time in the UK (and be tax resident in the UK).  Domicile is more about where you intend to make your home in the long term.  

The OP says he has retired and bought a flat in Scotland, but does not say whether he has a home elsewhere or whether he intends to return to Australia.  He says he spends time travelling when he is not living in the flat, and if he does not have another home (or if he does he spends less time in the other home and has fewer connections there), the flat could well be his main residence.

Well if he has no home other than the flat in Scotland, he should just tell the council. If he still has a home in Australia then if he wants the council to consider the Scottish flat is his main residence, he will have to prove it to them.