Sole or Main Residence

A persons sole or main residence for Council Tax purposes is the property where they would normally reside.

Temporary absence from the property, even for a long duration , may not change that persons sole or main residence for Council Tax. Where a person has two properties that they reside at it is for the council to determine their sole or main residence for Council Tax purposes. In doing so the following may be considered;

  • Intention to return to a property
  • Time spent at a property
  • Security of tenure over a property
  • Where the matrimonial home is (if applicable)
  • Voting registration