Definition of Main or Sole Residence for Council Tax charge while living abroad

[Teilo]

In brief, I am a UK resident and own a house in the UK. I am currently living abroad. I visit the house frequently and have most of my personal possessions there. Can I claim the house as my main residence on the grounds that I have no other permanent home and intend to return to the UK for retirement? I have no permanent right of abode anywhere else so if forced to sell my house because I cannot pay the second home premium, I will effectively be homeless when I return to the UK. If I rent it out, I will most likely have to move my furniture etc and will not be able to return to it at will.
Are the homes of people living or working abroad automatically considered second homes?
Thank you

[atticus]

If it is not currently your main residence, I doubt it.

[PallasAthena]

You might find this House of Commons Research Paper from last September useful.

SN02857.pdf (parliament.uk)

As a practical matter, if you consider this to be your main residence and pay the full standard rate of CT on it how would the council know how much time you actually spent in it to challenge your opinion? You wouldn't be on any national CT register paying CT elsewhere in Britain.

[Teilo]

If it is not currently your main residence, I doubt it.

I am interested in what constitutes a 'sole or main residence' in law. I sold my apartment overseas and so now only have one home, which is in the UK. I do not live in that home full-time but I can legally return to it at anytime. If someone spends extended time overseas working or travelling, their sole or main residence would surely remain thus?

[Pezza54]

Whilst you are living abroad your UK home is normally regarded as your additional home or secondary residence.
You should contact your LA to find out what discount, if any, they apply to second homes as discounts are now discretionary.
Have you considered letting your property to full time students. You could keep the house, benefit from additional income, no council tax to pay, and afford a 4 star hotel when you visit the UK

[PallasAthena]

I don't think OP is concerned about getting an empty homes discount but the opposite, that his council will use the powers they will soon get in England to increase the CT on empty houses above standard CT.

[Teilo]

You might find this House of Commons Research Paper from last September useful.

SN02857.pdf (parliament.uk)

As a practical matter, if you consider this to be your main residence and pay the full standard rate of CT on it how would the council know how much time you actually spent in it to challenge your opinion? You wouldn't be on any national CT register paying CT elsewhere in Britain.

Thank you for sharing the paper. It seems that working overseas is only recognized as a valid reason for being absent from your home for a long period if you are in 'job-related dwellings'. The language here is ambiguous, to me. Does it mean the dwelling is related to the employment or you have moved to new dwellings to enable you to work in a new location? I think the focus is on working elsewhere in the UK, not working overseas.
I have read elsewhere that an important measure in determining if a home can be deemed a 'second home' is the intent to return to the home. If this nuance is applied, is the ownership of the house is protected in law, ie, you could not be forced to sell up and thus rendered homeless at some point in the future?
Good point about how the council would know and if they did know, how many days would you need to be present?. HMRC require 90 days stay to nominate a house as one's main residence. Maybe that would suffice.

[Teilo]

Whilst you are living abroad your UK home is normally regarded as your additional home or secondary residence.
You should contact your LA to find out what discount, if any, they apply to second homes as discounts are now discretionary.
Have you considered letting your property to full time students. You could keep the house, benefit from additional income, no council tax to pay, and afford a 4 star hotel when you visit the UK

Thanks for your reply. I have to pay a premium on the CT as it is considered a second home. Unfortunately there are no colleges nearby to do student lets and doing a long let will mean I will have to clear the house of my possessions and most of the furniture.

[Pezza54]

There is no official minimum time a person needs to be living in a property to make it qualify as their principal private residence (PPR)
The person needs to live in their primary residence for the majority of the year and spend most of their time in the property

[Pezza54]

You might find this House of Commons Research Paper from last September useful.

SN02857.pdf (parliament.uk)

As a practical matter, if you consider this to be your main residence and pay the full standard rate of CT on it how would the council know how much time you actually spent in it to challenge your opinion? You wouldn't be on any national CT register paying CT elsewhere in Britain.

Isn't a high ranking labour politician being investigated for claiming her property was her main residence to avoid CGT after being reported by neighbours that she spent most of her time away

[atticus]

Is that relevant?

[Pezza54]

Only if OP tries to claim the property is their main place of residence to avoid council tax premium

[Teilo]

Pezza54 The senior Labour politician you mention has two homes in the UK. I have one only. I am seeking clarification of the term ‘sole or main residence’ for individuals who are working overseas. Most of the official documentation is based on individuals who have two homes in the UK. I was looking for examples of case law for British citizens in my situation. This does not equate to trying to avoid CT.

[Pezza54]

I think her partner owned the other home, not the politician herself, meaning she only owned one home but didn't live there as her principal residence

[atticus]

We understand that the OP does not own 2 homes in the UK. But does he have another home that is not in the UK? Is that non-UK home his main residence? Earlier posts would suggest so. That is the angle from which he should be approaching this.