Green Party leader Zack Polanski has acknowledged the possibility that he may not have paid the correct council tax while living on a houseboat moored in east London. Questions had arisen about whether the houseboat constituted his primary residence.
A spokesperson for the Green Party described the situation as an “unintentional mistake” and confirmed that Polanski had “immediately taken steps” to settle any outstanding council tax. Previously, the party told the Times that Polanski rented a room at another address where council tax was included, and that he only stayed on the boat occasionally.
On Monday, the party spokesperson elaborated: “Until relatively recently, Zack lived on a houseboat, which came with its own unique practical circumstances and considerations. He apologises sincerely for the unintentional mistake and is addressing any council tax obligations.”
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Tax expert Dan Neidle, founder of Tax Policy Associates, explained the legal position: “If the boat was Mr Polanski’s ‘sole or main residence,’ then he and/or his partner should have registered the property and paid council tax for the past three years.”
HMRC guidelines clarify that payment of council tax for boat residents depends on the status of the mooring and whether the boat is considered the individual’s principal home. Specifically, boaters fall into two categories: those with a permanent postal address and those who frequently move.
According to the Tax Policy Associates, “If the boat is the occupant’s sole or main residence and it is moored in a fixed location considered a ‘hereditament’—a property unit eligible for rating—then both the mooring and the boat are treated as domestic property for council tax purposes.”
The key questions are: “Is the mooring sufficiently fixed and exclusive to qualify as a separate property unit?” and “Is the boat the person’s sole or main residence?” If both answers are yes, the occupant is liable to pay council tax on the boat and mooring as a dwelling.
In summary, HMRC confirms that living on a permanently moored boat can create council tax responsibilities comparable to those of a traditional home, depending on residence status and property classification.