BWML

[14skipper]

Council Tax Clarification for Residential Berths

BWML have been working with the Valuation Office Agency for some time to clarify the council tax situation for residential moorings; if this is payable what type of council tax can be claimed; and what are the circumstances or actions which would be deemed to constitute either an Individual Assessment (Similar to Domestic Households) or a Composite Assessment?

We are pleased to advise that after working with the VOA over a sustained period, they have now published guidance on council tax applicable to moorings. The full updated guidance can be foundhere.

As a Marina Operator who now provides over 550 full planning approved residential berths, BWML welcomes this change in guidance and example 3, which provides clarity on how a Composite or Separate assessment will be viewed, these are detailed below:

PN7: Appendix 4: Is a boat part of a dwelling Example 3

Where a marina with berths contains both moored pleasure boats and boats whose occupants use them as sole or main residences the outcome may on the facts be either a composite hereditament, a combination of composite hereditament and separate domestic hereditaments or indeed separate domestic hereditaments leading to separate bands.

The presence of a Composite hereditament may be indicated by identifying the following features:

• Where boats that are occupied as an individual’s sole or main residence do not have a permanent right to any specific mooring.
• Evidence that boats which are an individual’s sole or main residence are actually physically moved on at least two occasions a year.
• The boat that is an individual’s sole or main residence must be moved to a different berth not merely out and shortly afterwards returning to the same berth.

The presence of Separate Domestic dwellings within the boundary of the marina but not included in the composite hereditament would be indicated by;

• A boat that is the sole or main residence of an individual remaining on the same mooring for more than 12 months. If in that time it left for a few days, then it returned to the same mooring the few days away would be considered de minimus and by virtue of sec 66 (5) it would be domestic.
• If while the boat is away the marina operator temporarily puts another boat on the mooring; but the berth holder always returns to his original berth, this would indicate a separate hereditament by virtue of the boat owners ability to exclude others and hence rateable occupation.
• Where a marina operator reserves the right to move boats to different moorings but actually does not exercise the right. 

It is possible on the facts to find both a composite hereditament and one or more separate domestic hereditaments in the same marina. The final decision to find a composite or not must rest with the specific facts of each case.

If you are a BWML Residential Contract Holder and you have not previously indicated your preference, we request that you confirm your preferred council tax option after reviewing the above criteria, by clicking on the button below.

Confirm Tax Options

Once received you will be added to the appropriate database. If you select to have a separate or individual assessment then BWML will make available to the relevant local authorities your details to enable direct billing. If you have selected to be part of the Composite Assessment, you are thereby confirming to comply with the BWML’s local managers request that during any contract period you will be reallocated to an alternative berth.

BWML

BWML Head Office:
British Waterways Marinas Ltd.
Sawley Marina, Sawley,
Nottingham,
NG10 3AE

Visit us on Facebook

[KevMc]

When and where did you see this from BWML? It is gong to make for an interesting time - again

[mrsmelly]

When and where did you see this from BWML? It is gong to make for an interesting time - again

 

This was sorted out localy by Sawley marina whilst I moored there. In reality it doesnt seem to work like that but there were several vacancies appeared in the marina soon after this publication.

 

Tim

[KevMc]

 

This was sorted out localy by Sawley marina whilst I moored there. In reality it doesnt seem to work like that but there were several vacancies appeared in the marina soon after this publication.

 

Tim

 

We (at Apsley) had a little discussion with BWML about it as the advice from the VOA was that we weren't liable and our moorings had specifically been classified as outside the scope of Council Tax ... but our fees now include Council tax at the composite rate so I doubt anything will change... if it does I shall be looking for a reduction in mooring fees to compensate for the change though.

[14skipper]

This was posted on BWML website today.

 

So does this mean BWML moorers have to change their mooring a least once a year or pay council tax to stay on a particular mooring ?

Edited January 19, 2016 by 14skipper

[mrsmelly]

This was posted on BWML website today.

 

So does this mean BWML moorers have to change their mooring a least once a year or pay council tax to stay on a particular mooring ?

 

Yes that is what I was told over nearly three years ago when we were given this at Sawley. However how it is interpreted........................

 

Tim

[Alan de Enfield]

So - if I'm reading it correctly - two Liveaboards are moored side by side ( as many are in our BWML marina) then as long as they 'change sides' twice a year they can claim composite hereditament, - doesn't seem like a difficult criteria to meet.

 

They don't even have to change electricity plug or water tap.

[14skipper]

Guess if you have a prime mooring and want to keep it you will just have to pay up.

[adam1uk]

So - if I'm reading it correctly - two Liveaboards are moored side by side ( as many are in our BWML marina) then as long as they 'change sides' twice a year they can claim composite hereditament, - doesn't seem like a difficult criteria to meet.

 

They don't even have to change electricity plug or water tap.

I believe this is what happens at Mercia Maria. All the residential boaters swap berths every ten months or so, which could mean just moving to the other side of the pontoon.

[bigste]

This seems odd to me. They told me that council tax was included on residential moorings. Are they now saying that some res moorings will be exempt? If that is the case they will need to drop the price by quite a bit.

[Alan de Enfield]

This seems odd to me. They told me that council tax was included on residential moorings. Are they now saying that some res moorings will be exempt? If that is the case they will need to drop the price by quite a bit.

 

I am in a BWML marina and my understanding was ( at the time)

 

The marina was subject to a composite hereditament, of lets say £1000 per annum, there are 10 residential boats so their 'share' is £100 and this is (was) included in the residential mooring fee.

 

My understanding on the 'now' situation.

The VOA have always said ( and now clarified) that a non-berth-moving boat should be subject to full council tax, Anyone who is not prepared to move moorings will now become subject to full council tax. I presume that if this is to be paid directly to the council than the mooring fee will be reduced by the moorers share of the composite hereditament fee (£100 in the above example). If the council tax is to be collected by BWML then I presume the difference between the moorers share of the composite hereditament and full Band A council tax will be added to the mooring cost.

 

I struggle to understand the problem with agreeing with your neighbour to move (say) 3 feet sideways for a couple of months and then move back again when, by doing so, you can save (or avoid paying extra) £100s of pounds - but - 'each to their own'

[KevMc]

 

I am in a BWML marina and my understanding was ( at the time)

 

The marina was subject to a composite hereditament, of lets say £1000 per annum, there are 10 residential boats so their 'share' is £100 and this is (was) included in the residential mooring fee.

 

My understanding on the 'now' situation.

The VOA have always said ( and now clarified) that a non-berth-moving boat should be subject to full council tax, Anyone who is not prepared to move moorings will now become subject to full council tax. I presume that if this is to be paid directly to the council than the mooring fee will be reduced by the moorers share of the composite hereditament fee (£100 in the above example). If the council tax is to be collected by BWML then I presume the difference between the moorers share of the composite hereditament and full Band A council tax will be added to the mooring cost.

 

I struggle to understand the problem with agreeing with your neighbour to move (say) 3 feet sideways for a couple of months and then move back again when, by doing so, you can save (or avoid paying extra) £100s of pounds - but - 'each to their own'

 

Perhaps we should arrange a boat moving day at each marina .... it could be a social event

[14skipper]

Sounds like a good idea,all the boats in all the BWML marinas all moving on the same day.Give all the electric meter readers some fun !

[sailor0500]

There is another element to this. Anyone who is entitled to the guarantee part of pension credit can elect to pay individual council tax and will in fact pay nothing as persons entitled to guaranteed pension credit are entitled to full council tax rebate.