Officials investigated in 2006, when former Deputy Prime Minister John Prescott had a grace & favour flat in Admiralty House and, for nine years (from 1997-2006), he designated this as his secondary residence, while designating his Hull constituency home as his primary residence.
The investigation found that Admiralty House was in reality Prescott's main residence, as government ministers must live in London. Prescott apologised to MPs, paid 9 years arrears of council tax on Admiralty House and paid council tax henceforward.
Prescott also stated that, from 1997-2006, he had paid 10% extra income tax (£10,000 pa) to HMRC in respect of the benefit in kind of Admiralty House.
Rayner is in the same position as Prescott, she should pay her dues accordingly.