Council Tax applies to certain caravans and boats. Liability will fall on the owner of the caravan and boat unless he is not resident and another person is; in that case liability falls upon the resident. The owner is defined as either the person who has possession of the caravan or boat under any hire-purchase or conditional sale agreement, or the person entitled to the property in the caravan or boat apart from any mortgage or bill of sale which applies to it.

The owner of an unoccupied pitch or in the case of a boat, an empty mooring will not be liable to pay Council Tax. In these circumstances an Exemption can be applied for.