§ John MannTo ask the Deputy Prime Minister whether he defines a seafront wooden chalet as a second home for the purposes of council tax liability. [176432]
§ Mr. RaynsfordCouncil tax is only payable on a domestic property which is on the valuation list. It is for the Valuation Office Agency to decide whether a dwelling should be included on the list. In doing this they would take account of the case Lewis v Christchurch Borough Council [1996] RA.229 in which 340 beach huts resting on a sand bank were found to be dwellings for the purpose of council tax and should be included separately in the valuation list. If a property is on the valuation list, the local billing authority will determine council tax liability.