The resident owned a house but lived elsewhere, visiting the cottage only occasionally, and not staying overnight. He paid full council tax at first but then sought a rebate under the Act.
Held: The tribunal had exaggerated the importance of the fact that his wife lived elsewhere and that he did not stay overnight. They should not be elevated beyond other factors.
Judges:
Mr Justice McCombe
Citations:
Gazette 10-Jul-2003, [2003] EWHC 1862 (Admin)
Links:
Statutes:
Local Government Finance Act 1992 11(2)(a)
Cited by:
Appeal from – Williams v Horsham District Council CA 21-Jan-2004
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was . .
Lists of cited by and citing cases may be incomplete.
Local Government, Rating
Updated: 07 June 2022; Ref: scu.184717
