§ Mr. MartlewTo ask the Secretary of State for the Environment if he will make a statement on the position of beach chalets and static caravans under the council tax.
§ Mr. Robin SquireUnder the council tax, the treatment of this property will he broadly the same as it is under the community charge.
A beach chalet or hut which is living accommodation will be banded for council tax on the same basis as other domestic property unless it is available for letting as holiday accommodation for more than 140 days a year, when it will be subject to non-domestic rates. If a chalet is not living accommodation, it will be liable for non-domestic rates.
A caravan or mobile home which is used as a residence will be banded for council tax in the same way as other residences. The pitch for any other caravan will be liable for non-domestic rates, usually paid by the site operator.