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 liable to pay council tax only at the reduced rate for the cottage.
Held: There was no one definition which would satisfactorily categorise all cases. Usually a main residence would be the dwelling that a reasonable onlooker with knowledge of the material facts would regard as that person’s home. At the relevant time, the Williams’ never stayed in the cottage. They lived nearby in the school house. The discount should have been allowed at 50%, and the council must repay any excess paid on their demand.
Judges:
Lord Phillips of Worth Matravers MR, Buxton, Keene LJJ
Citations:
[2004] EWCA Civ 39, Times 29-Jan-2004, [2004] 1 WLR 1137, Gazette 26-Feb-2004, [2004] RA 49, [2004] 3 All ER 30, [2004] 5 EGCS 147
Links:
Statutes:
Local Government Finance Act 1992 6(5)
Jurisdiction:
England and Wales
Citing:
Appeal from – Williams v Horsham District Council Admn 26-Jun-2003
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 . .
Cited – Frost (Inspector of Taxes) v Feltham 1981
A ‘residence’ is a place where somebody lives. ‘Residence’ was used as part of the definition of the word ‘resident’. . .
Cited by:
Cited – Bennett, Regina (on the Application of) v Copeland Borough Council CA 14-May-2004
The taxpayer complained at being charged council tax as a resident of a house which he owned but had never occupied.
Held: Actual residence was critical to the possibility of the charge. The Act recognised a difference btween a resident and an . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other, Rating
Updated: 09 June 2022; Ref: scu.193490
