To clarify our position on this, the owner of the vessel in question voluntarily chose to register for council tax on her mooring, an option that is down to the particular "moorer" depending upon their individual circumstances. I have advised the owner that the mooring she is now on is no longer residential as she is no longer "living aboard" and is now a leisure mooring or that we can move her boat (albeit by a foot) to a non-residential mooring; as such she will no longer eligible for council tax. Whilst she was residential, council tax may have been payable dependent on her particular circumstances. As the mooring is no longer residential, council tax is no longer payable. The status of the "mooring" is determined by the particular vessel that is moored on it. We have full planning permission from Selby Council for "full" residential capability on all moorings, but this is determined by the particular vessel that is moored on it at any particular time, not by the "vessel" or the "mooring". I also think the council are wrong in this instance and have advised the owner as such. (as an aside however, if the council were to deem the "mooring" on which this particular vessel is moored on exclusively as a residential mooring, the "owner" of this mooring at the time would be liable for the additional costs of council tax on top of the normal mooring fee). We would never condone the avoidance of paying council tax if applicable, but feel on this occasion the council are wrong.