Council Tax & Residential Use
Understanding when council tax applies, the difference between holiday and residential use, and how to avoid common pitfalls with park rules and local authority checks.
Holiday Use vs Residential Use
- Holiday parks are licensed for holiday/seasonal occupation, not as your primary residence.
- Residential parks (with residential licences) allow full-time living and normally attract council tax.
- Even if a holiday park is open 10–12 months, it may still be holiday use only under its site licence.
When Might Council Tax Apply?
- You live on a residentially licensed pitch as your main home.
- Local authority determines you are ordinarily resident there (e.g., bills, GP, electoral roll).
- A unit/pitch is assessed separately for council tax instead of being covered by the park’s business rates.
Common Scenarios for Holiday Owners
- Holiday-only occupation: Usually no council tax on the unit; the park pays business rates.
- Evidence checks: Some councils ask for proof of main residence elsewhere to confirm “holiday use”.
- Closed-season rules: Staying during closed months could risk enforcement or licence breaches.
Proving Your Main Residence (If Needed)
If the council queries your status on a holiday park, be ready to show your main home evidence:
- Primary address on council tax bill, electoral roll, driving licence, bank statements.
- Employment, GP registration, school registration tied to your main address.
- Any park paperwork confirming the holiday-only nature of your pitch.
Discounts, Letting & Other Nuances
- Single person discount applies only where council tax is charged on your main residence.
- Letting your unit: May affect how the pitch is rated; check park rules and your insurer first.
- Second homes: If your caravan is genuinely a second home on a residential licence, speak to the council about rating.
Practical Steps if You’re Contacted by the Council
- Ask what they need: Clarify whether they’re checking residency or rating status.
- Provide concise evidence: Share documents that prove your main residence (if holiday use).
- Get the park’s position in writing: Site licence type and any occupancy restrictions.
- Keep records: Save emails/letters and note dates of conversations.
How NSCOU Can Help
We can help you understand park licence types, organise your evidence, and draft clear communications to your council or park. We provide general guidance and advocacy — not regulated legal advice.