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Council Tax: Boats

Volume 458: debated on Monday 26 March 2007

To ask the Secretary of State for Communities and Local Government if she will consider reducing the council tax payable for people who live in boats on marinas where the owner of the marina pays business rates; and if she will make a statement. (129477)

[holding answer 23 March 2007]: No. A mooring occupied by a boat which is somebody's sole or main residence is deemed to be a dwelling for council tax purposes and will therefore attract a council tax liability in the same way as other domestic property, along with any discounts or exemptions that may apply.