Meaning of 'main place of residence'
Where an individual has two or more “places of residence” in different parts of the UK in a tax year, Welsh taxpayer status will depend on whether a “close connection” with Wales or another part of the UK exists. Central to that test is establishing an individual’s “main place of residence”.
A “main place of residence” is not necessarily the residence where the individual spends the majority of their time, although it commonly might be. A “main place of residence” is the “place of residence” with which the individual can be said to have the greatest degree of connection.
Whether a place constitutes a “main place of residence” is a matter of fact and all of the facts and circumstances of the particular case must be considered to arrive at a conclusion.
The following points, although not exhaustive, may be useful in establishing whether a place constitutes a “main place of residence” for a given tax year.
In using the list it is important to remember that the factors appear in no particular order; that the relevance of points will vary from individual to individual; and that the list does not form a ‘box-counting’ guide to Welsh taxpayer status.
- If the individual is married, in a civil partnership or a long-term relationship, where does the family spend its time?
- If the individual has children, where do they go to school?
- The location of social, non-work activity e.g. club membership and participation, hobbies etc.
- How is each residence furnished?
- Where are the majority of the individual’s possessions kept?
- Where is the individual registered with a doctor, dentist and optician?
- Which address is used for correspondence, for example from banks and building societies, credit cards?
- At which address is the individual’s car registered and insured?
- Which address is the main residence for council tax?
- At which residence is the individual registered to vote?