§ Mr. David Taylor
To ask the Secretary of State for the Environment, Transport and the Regions what is his policy on the charging of council tax on residential moorings for narrowboats; what estimate he has made of the number of such individual moorings in the United Kingdom; and if he will make a statement. 
§ Mr. Meale
A mooring occupied by a boat which is somebody's sole or main residence is deemed to be a "dwelling" for council tax purposes and will therefore attract a council tax liability in the same way as other domestic types of property. The amount of council tax payable in respect of a mooring occupied by a boat will depend primarily on the valuation band to which the dwelling is assigned. We do not hold information on the number of moorings occupied by boats which are somebody's sole or main residence.