Tribunal Rules Against Hartlepool Borough Council in Council Tax Dispute
- teessidetoday
- Sep 2
- 2 min read
Tribunal ruled in the favour of the appellant who was facing a considerable Council Tax bill owed to Hartlepool Borough Council, after it was found the property was not his sole place of residence.
2nd September 2025
A Hartlepool man now living in Manchester has successfully overturned a councils decision to hold him liable for council tax at a property he no longer lived in, after the Valuation Tribunal for England dismissed the council's arguments over liability...
The appeal, heard on the 5 August 2025, centred on a property in Hartlepool & whether it was the appellant’s sole or main residence after the 8 November 2024.
No evidence to show it was his main home
Hartlepool Borough Council insisted the property remained his main home despite him moving to Manchester for permanent employment. The appellant argued that his work and life were now in Manchester (124 miles away from Hartlepool), where he had signed a 12-month tenancy agreement, registered to vote, and changed his driving licence address.
Although his wife continued living at the Hartlepool property, he told the tribunal that they had become estranged.
At the tribunal hearing, Hartlepool Borough Council argued the property should still count as his main residence because he had only moved away for work, and would otherwise have continued to live there, however the appellant was adamant that his Manchester home was his actual residence. His job was permanent, he no longer had a car in Hartlepool, and he spent the majority of his time in Manchester.
The tribunal was left to draw upon on past legal precedents, which introduced the “reasonable onlooker test” – essentially asking what a reasonable person, aware of the facts, would consider to be the taxpayer’s true home. Senior Tribunal Member Mrs S Nix then allowed the appeal, ruling that the Hartlepool property was not the appellant’s sole or main residence from 8 November 2024 onwards, with Hartlepool Borough Council ordered to amend its records and reverse its earlier decision.
Under tribunal rules, Hartlepool Borough Council must comply with the order within two weeks.
The ruling highlights the importance of how “main residence” is determined in council tax disputes, where its claimed the law does not give a rigid definition, with tribunals frequently weighing up factors such as:
Where the person works and spends most of their time
Electoral register details
Tenancy agreements or home ownership
Driving licence and identification records
Family circumstances
In this case, the evidence pointed to Manchester being the man’s home, not Hartlepool & the appeal was allowed.
Hartlepool Borough Council has the right to appeal the decision to the High Court on a point of law within four weeks, though it is not yet clear if they will pursue this.
