Council Tax Information About Single Occupier Discount

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Council Tax information about single occupier discount

Disclaimer

The following factsheet contains basic information about council tax and is for guidance only. If you require more comprehensive advice please contact us. What is Single Occupancy Discount?

The full Council tax bill assumes there are two adults living in a property. You can cut your bill by 25% if you are the only person aged 18 or over living in your main home.

We may need to decide where your main home is, for example, if you have more than one property. Your main home is referred to as your sole or main residence.

You will not receive a discount if other residents are temporarily away from home: in hospital, a nursing home, working away or on holiday. Why do you need to define my sole or main residence?

Council Tax is a daily charge, requiring that you be counted at your sole or main residence, for each day of the year. Various Council Tax reductions associate with or are dependent upon your sole or main residence.

To ensure the accurate calculation of the Council Tax you need to pay, it is essential that we establish your sole or main residence for each day of the year. What factors are used when determining sole or main residence?

When establishing whether a property is someone’s sole or main residence we consider the following factors:

• The possession of all relevant dwellings, ie has the property been let, is it empty? • The number of addresses at which the individual is resident at various times and the amount of time spent at each one over a specific period. • Where the individual keeps most of their possessions. • The ownership of furniture. • The address at which the individual is registered for electoral and medical purposes. • The address to which gas, electricity, water bills and notices of tax codings etc are sent. • The sole or main residence of the individual’s immediate family (ie wife, husband, civil partner, dependent children). • Where each member of the household works. • Where the children (if any) go to school. • Whether they have membership of local facilities. • If the absence from one property is temporary, and/or there is a clear intention to return to one particular property. • Where the individual considers their home to be. • Any special or unusual feature in connection with the marriage or civil partnership.

What if I decide to take a year out or travel the world for 18 months?

The definition of sole or main residence, for the purpose of Council Tax, has been set by numerous high court cases. Definition of a resident:

‘An individual who has attained the age of 18 years and has his sole or main residence in the dwelling.’

The courts have accepted the following principles:

• Residence implies some degree of permanence. • Temporary presence does not make a person resident there. • Temporary absence does not deprive a person of residence.

Holidays (even those of an extended nature) do not alter your sole or main residence, which can be identified in your intention to return at the end of your travels. You will therefore remain liable for Council Tax at the dwelling in question for the duration of your intended travels. What if a friend stays for a short period?

An individual who has their main residence elsewhere within England or Wales cannot be considered as having a sole or main residence within Bristol. If the individual does not have a sole or main residence elsewhere within England or Wales their sole or main residence will be considered as the Bristol address.

Persons staying at a property in Bristol (ie on holiday) will not have their sole or main residence in Bristol if they normally reside outside of England or Wales.

Is my main residence the place that I spend most of my time/nights?

Not necessarily.

In the case of City of Bradford Metropolitan Council v Neil Anderton (1991), the Courts ruled that a merchant seaman, away at sea most of the year, was resident at his home in Bradford, even though he spent only a small amount of his time at that address.

In the case of Ward v Kingston upon Hull City Council (1993), it was decided that a man working most of the year in Saudi Arabia still had his main residence in Hull where he had a greater security of tenure.

In the case of R (Williams) v Horsham DC (2004) the Court of Appeal held that a man and wife had been in continual residence at the property provided by his employer for 4 years, whilst owning and maintaining a property elsewhere (but where for this period of time they never stayed overnight). It was determined for council tax purposes that when establishing sole or main residence authorities and tribunals should take into account where a individual actually lives, in equal measure to any future intention to return to another dwelling.

What this means to us is that we will look closely at the nature of residence at each of the properties. If a individual is likely to be away from the country on business a lot of the time, but retain a home in Bristol, it is likely that the Bristol home will be regarded as the main residence.

What if I work away from home most of the week and only come back to the family home at weekends?

In the case of Codner v Wiltshire VCCT (1994), a man spent 70% of his time in Ealing (London), and only went back to Wiltshire at the weekends. It was decided that the home in Wiltshire was his main residence.

Similarly in the case of Cox v London (SW) VCCT and Poole Borough Council Community Charge Registration Officer (1994), a man who spent ‘at least five days and five nights every week’ in a flat in Kensington, and only went back to the family home in Poole at weekends, was regarded as having his main residence in Poole. If an individual works away from their home most of the time, but still has a home in Bristol where their family lives, it is likely that the Bristol home will be regarded as the main residence. What if I am in the armed services and am obliged to live in service accommodation?

In the case of Doncaster Borough Council v Stark and Stark (1997), a serving member of the RAF was adjudged to have his main residence at the family home in Doncaster, and not at the quarters where he was staying while on service.

In this, as in all of the above cases, the decisions have been based around the fact that the second property was only being used because of the location of the individuals employment. It is likely that the main home is where there is a greater security of tenure; where any family normally stays; or where the individual would live if they were no longer employed. What must I do if I disagree with the Council’s decision on my sole or main residence?

If a customer disagrees with the decision to not award single occupancy discount they should put their reasons in writing in the first instance, explaining why the decision is incorrect. Documentary evidence to support the individual’s case would assist in considering the case.

Even if there is an intention to appeal, these are not legal grounds to withhold payment. Failure to make payment as detailed in the instalment schedule issued with the latest demand will result in action being taken under the recovery process. If an appeal were successful, any overpaid monies would be refunded. What if I am still unhappy with the Council’s decision?

You have an initial right of appeal to the Council if you disagree with the decision to refuse an award of Single Occupancy Discount. The Council has two months in which to reply. If you still disagree with the Council’s decision, or if you have not received a reply within the two months, an appeal can be made to the Valuation Tribunal.

Enquiries

The quickest and simplest way of contacting us is to use our on-line enquiry form at www.bristol.gov.uk/counciltaxenquiry but you can also

Ring us www.bristol.gov.uk/contact

Or visit us www.bristol.gov.uk/csp