§ Jim KnightTo ask the Deputy Prime Minister pursuant to his answer of 20 May 2004,Official Report, columns 1140–41W, on council tax, what public consultation will take place on council tax revaluation, with particular reference to consultation between the Government and mobile home users. [176369]
§ Mr. RaynsfordThe Office of the Deputy Prime Minister has not yet finalised the detailed arrangements for public consultation on the 2007 council tax revaluation.
§ Mr. WebbTo ask the Deputy Prime Minister what plans he has to introduce council tax for(a) static holiday caravans and (b) touring caravans. [175944]
§ Mr. RaynsfordCouncil tax liability arises only in respect of domestic property and is based upon the identification of a "chargeable dwelling". Caravans are not in themselves subject to council tax, but liability may arise in respect of the land on which the caravan stands. If a caravan remains on private land for a period of at least six months, the listing officer may include an entry in the valuation list for council tax purposes. If the caravan is being used for holiday letting for more than 140 days a year, then it will be subject to non-domestic rates rather than council tax. The Government have no plans to amend legislation on this matter.