Where is your main place of residence?

When working out the Council Tax you need to pay, the Council has to decide in which property you are resident (your "sole or main residence").

You may not actually be present in the property, you could be on holiday, travelling, working abroad, or living at another temporary address.

All absences from a property that are not considered to be a change in "sole or main residence" are ignored when the Council Tax liability is calculated and you must still pay Council Tax while you are away.

If there is any dispute about where your main residence is, the Council may have to ask personal questions about your relationships and lifestyle to work out which is your sole or main residence.

Couples who own or rent different properties

The Council normally consider couples (married or not) to have one main residence even if both own or rent different properties.

If there are no other adults living in the property, which was not designated as the sole or main residence, it will be treated as a second home. If furniture is removed, it will be treated as an unoccupied property (see Exempt properties).

Long absence because of work

You may have a main residence but also own or rent another property nearer to your place of work that you use during the week, returning at weekends to your main residence.

Your main residence is where you "intend to return" and "where you would live if not for the demands of your work".

If you have a family, this is often where your partner and children live.

Long holidays

If you go on a long holiday (and intend to return), your main residence will be the property you left.

For example, a teenager leaves their parents address to travel for a year. Unless there is evidence of their intention not to return, their main residence is with their parents.

A property can be your main residence even if you remove furniture while you are away.

Council Tax Team
Access Oldham
Level 4, Civic Centre
West Street
Oldham, OL1 1UG
Tel 0161 770 6622