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Sole or main residence

For council tax purposes, if you live in a property then, under most circumstances, it will be regarded as your sole or main residence.  

However, if you live in and/or own more than one home then we’ll need to determine which should be considered as your main residence.

To establish your main residence, we consider things such as

  • where you consider to be your main residence and why
  • whether you own or rent the property and how long you have lived there for
  • whether the accommodation is provided by your employer while you are working away
  • where you are registered to vote
  • where you keep the majority of your possessions
  • whether you’ll be absent from the property continuously or will return periodically
  • whether you have any close family living with you
  • whether household bills are in your name
  • your employment details; such as location, time employed and type of contract.

A ‘resident’ is an individual who is age of 18 years and has sole or main residence in the property.

No specific legislation exists concerning the subject of sole or main residence, however several important High Court cases have helped establish guidelines for determining a person’s sole or main home.

Contact us - Council tax

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0345 302 2313
(Text phone users add 18001 before dialing)

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sodc.counciltax@secure.capita.co.uk

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South Oxfordshire District Council
Po Box 872
Erith
DA8 1UN