Can the council levy council tax on a site licensed as a holiday site?

• Friday, 14 August 2009
• Kathleen Retourne
• 1 Comments

I own a leisure lodge on a 12-month site. One of my neighbours has used his lodge as a main home and has received a demand for two years’ council tax. He paid up. We understand this will apply to all! Can you advise:
n Can the council levy council tax on a site licensed as a holiday site?
n If council tax is levied does this change the site from holiday to residential status?
We currently pay £1,600 pa service fee and a share of the business rate levied on the site. Four of the eight lodges on the site are used as main homes.

GRAHAM ADVISES:
All those using their holiday caravans as their permanent residences are in a very precarious position. They will be occupying the holiday homes contrary to the planning consent for the site and the caravan site licence issued by the same local authority. If the council is demanding the full council tax from each occupier using his home as his only residence, this does not mean that the council accepts the position. Council departments tend to work autonomously, with rarely much dialogue between them. But I do know one council whose revenue department informed the planning department that holiday caravans were being used as main residences.
They wrote to the site owner and occupier to say the council was minded to take enforcement action against both. You should not have to pay both business rates and council tax on the same property at the same time. Take this up with the council’s valuation office and the site owner.
I suspect the fact that your neighbour paid two years’ council tax without objection, will cause the council to intensify their interest in the site.