Williams v Horsham District Council

Williams v Horsham District Council

The Oaks was Mr and Mrs Williams' main residence during the relevant period because they actually lived there, never stayed overnight at Pump Cottage, and the relevant statutory test is where they actually resided, not merely where they had security of tenure or an intention to return.

Parties
Claimant/respondent: Mr Martin Williams; Defendant/appellant: Horsham District Council
Jurisdiction
England and Wales
Judgment Date
21 January 2004
Procedural Posture
Civil Appeal / Court of Appeal Judgment
Outcome
Appeal dismissed
Legal Topics
Council Tax Liability, Main Residence Determination, Statutory Interpretation
Local Government Law Tax Law Council Tax Liability Main Residence Determination Statutory Interpretation

Case Brief

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Parties

Mr Martin Williams

Claimant/respondent

Horsham District Council

Defendant/appellant

Procedural Posture

Civil Appeal / Court of Appeal Judgment

Legal Issues

  1. 1 Whether Mr Williams' main residence for Council Tax purposes was Pump Cottage or The Oaks during January 1993 to July 1997
  2. 2 Whether the Tribunal erred in law by treating security of tenure and intention to return as overriding factors

Ratio Decidendi

The Oaks was Mr and Mrs Williams' main residence during the relevant period because they actually lived there, never stayed overnight at Pump Cottage, and the relevant statutory test is where they actually resided, not merely where they had security of tenure or an intention to return.

Court Disposition

Appeal dismissed

Orders

  • Council to pay Mr Williams whatever sums are due as a consequence of failure to grant a 50% Council Tax discount for Pump Cottage during the relevant period.
  • Costs to Mr Williams, to be agreed.