Circumstances when council tax is payable
You are liable to pay council tax if your holiday home is:
- a caravan or lodge sited on a holiday caravan site; and
- it is your sole or main residence i.e. the place where you live, or spend the majority of your time
It does not matter whether the site is licensed for residential use, or for holiday use only; if you are living there, then you will be liable to pay council tax.