This is the sensible response to the nonsense. Boaters shouldn't be exempt from mooring tax, but councils shouldn't be asked to chase them. This is a good solution in theory
It’s not about evading tax because they think it is unfair, it is the fact that multiple councils and public bodies have gone along with what has been happening in practice because it’s more convenient for everyone involved.
On your reading of the legislation, anyone who lives residentially on a boat needs to be paying council tax, even if they move that boat every few weeks. But you haven’t explained how that will possibly be administered or enforced.
Instead of different councils chasing constantly moving boats and having to provide them with services that will often cost the council more than they raise, why don’t we raise an equivalent fee on boaters which a central boat authority can administer based on the licence data that they hold. The fee could pay for boater-based services like rubbish collection and contribute to the public good by paying for the maintenance of the canal network & towpath which all of the public get to use for free but which councils don’t pay for.
Perhaps we could call this equivalent a ‘boat licence fee’ & have the Canal & River Trust administer it?