Reply To: Living in caravan in garden but claiming CTB on house


I don’t think there is a problem paying CTB.

If you start at the top of the legal tree with s131 of the Conts and Bens Act, it says that a person is entitled to CTB if they are liable to pay tax for a dwelling of which they are resident, there is an appropriate maximum CTB, and they satisfy the means test. “Appropriate maximum CTB” is defined in Reg 57 as being 100% of the tax for the “dwelling”, and “dwelling” is defined in both CTB Reg 2 and in s131(11) of the Conts and Bens Act as meaning the same the same thing it means for billing purposes.

There is no doubt that your claimant is liable as a resident of the dwelling he is being charged for. Your colleagues who issue Council tax bills have decided that the whole plot is one dwelling and your claimant is liable to pay Council Tax because he is resident on the plot. He is not absent from the “dwelling” thus defined, so Reg 8 doesn’t apply.

He is entitled to CTB in my view.