Council tax in two places?

lincroft1710

uptdale said:

lincroft1710 said:

uptdale said:

As I understand it, a tenant is not liable for council tax if he is not "resident" in the dwelling, and "resident" is defined as "an individual who has attained the age of 18 years and has his sole or main residence in the dwelling" (Local Government Finance Act 1992 s.6(5)).  So if the flat is not the main residence of the parents (because their main residence is the Sussex house) but is the main residence of the son, the liability would drop down to the son (under the liability hierarchy in s.6(2)), assuming he is over 18.

It is a moot point as in the hierarchy of liability the son would be below the parents.

It is only a moot point if the parents are resident in the flat (i.e. the Sussex property is not their main residence).  The point I was making was that as far as I can see the parents would not be in the hierarchy of liability at all if they were neither "resident" in the flat (as defined) nor the owners of the flat.  I can't see anything in LGFA s.6(2) which makes a tenant who is not "resident" (i.e. has a main residence elsewhere) liable for council tax. 

Well if it was not a tenant's main residence who would be liable for CT, certainly not the landlord! 


I cannot remember but there is either subsequent legislation or the expression "sole or main residence* is ignored

Grumpy_chap

born_again said:

You may find that one council will charge more on a 2nd home.
So you will have to decide which is your main residence.

That is not a choice though - which is the main residence is establish by facts.