The following was written by Dan Neidle at Tax Policy Associates regarding Green Party deputy leader Zack Polanski and his narrowboat at Lee Valley Marina.
For the property and tax nerds among us, this is a classic Catch-22.
The Background:
Polanski and his partner advertised their boat for sale, describing it as their “amazing home” for three years. However, no Council Tax was ever paid on it. During this time, he was registered to vote at a nearby bungalow (commonly used as a postal address by the marina’s boaters).
When challenged by the press about the unpaid Council Tax, his team offered two defences:
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He only stayed on the boat “occasionally”.
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His Council Tax was included in the rent he paid as a lodger somewhere else.
Let’s break down why this is a spectacular own goal from a tax and legal perspective.
The Property Tax Reality:
As property investors know, Council Tax isn’t a tax on you for existing in a borough; it’s a tax on dwellings. For a boat on a permanent mooring to become a rateable “dwelling” for Council Tax purposes, it must be the occupant’s “sole or main residence” (Section 66(4) LGFA 1988).
Furthermore, the “my landlord pays it elsewhere” defence is entirely irrelevant. If you have a main residence in one dwelling, you owe the tax there, regardless of whatever lodger arrangements you have going on somewhere else.
The Catch-22 Trap:
By trying to dodge the Council Tax bullet, Polanski’s PR team has potentially walked him straight into an electoral law minefield.
Scenario A (The Probable Reality): The boat was his sole or main residence (as evidenced by his own sales listing, his laundry habits, and his voter registration). In this case, he simply owes about 3 years of backdated Council Tax (likely Band A, around £4,000). A careless mistake, but not a criminal one. The VOA adds it to the list, the council bills him, he pays it, life moves on.
Scenario B (The PR Defence): He genuinely only stayed there “occasionally”. If this is true, he doesn’t owe Council Tax on the boat. BUT… to get on the electoral roll at that marina address, you must sign a declaration of residency. Staying somewhere “occasionally” does not meet the legal threshold for residency. Knowingly or recklessly giving false info on an electoral registration? That’s a criminal offence punishable by up to two years in prison.
The Takeaway:
The Williams v Horsham District Council case established that a main residence is what a “reasonable onlooker” would regard as a person’s home, based on where they sleep, keep possessions, get post, and register to vote.
In trying to spin a £4k local tax oversight into a non-story, the PR team has accidentally accused their own boss of an electoral crime.
Always understand the underlying mechanics of property tax before you try to get clever with the press.