Bennett, R (on the application of) v Copeland Borough Council [2004] EWCA Civ 672 (14 May 2004)

Bennett, R (on the application of) v Copeland Borough Council [2004] EWCA Civ 672 (14 May 2004)

A person cannot be a resident of a property for council tax purposes under section 6(5) of the Local Government Finance Act 1992 if they have never actually lived in that property. Actual residence is required; ownership, intention to return, or lack of other residence are insufficient.

Citation
[2004] EWCA Civ 672
Parties
Claimant/appellant: George Bennett; Defendant/respondent: Copeland Borough Council
Jurisdiction
England and Wales
Judgment Date
14 May 2004
Procedural Posture
Judicial Review Appeal / Court of Appeal (civil Division) Appeal From High Court Administrative Court
Outcome
Appeal allowed
Legal Topics
Council Tax Liability, Definition of Residence, Statutory Interpretation, Appeals Process
Local Government Law Tax Law Administrative Law Council Tax Liability Definition of Residence Statutory Interpretation Appeals Process

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Parties

George Bennett

Claimant/appellant

Copeland Borough Council

Defendant/respondent

Procedural Posture

Judicial Review Appeal / Court of Appeal (civil Division) Appeal From High Court Administrative Court

Legal Issues

  1. 1 Whether a person can be a 'resident' for council tax purposes of a property in which they have never actually lived under section 6(5) of the Local Government Finance Act 1992.
  2. 2 Whether factors other than actual residence (such as intention to return, ownership, or lack of other residence) can make a property a person's 'sole or main residence'.

Ratio Decidendi

A person cannot be a resident of a property for council tax purposes under section 6(5) of the Local Government Finance Act 1992 if they have never actually lived in that property. Actual residence is required; ownership, intention to return, or lack of other residence are insufficient.

Court Disposition

Appeal allowed

Orders

  • Appeal allowed with costs
  • Application for permission to appeal to the House of Lords refused