Local Government Finance Act 1988

9 Liability to contribute

(1) A period of a day or successive days is a contribution period if it falls within a chargeable financial year and each of the following conditions is fulfilled on each day in the period—

(a) an individual is resident in a dwelling,

(b) he is a qualifying individual,

(c) the dwelling is a designated dwelling, and

(d) another person is shown in a charging authority’s register as subject to a collective community charge of the authority in respect of the dwelling.

(2) In respect of the contribution period, the individual shall be liable to pay to the person mentioned in subsection (1)(d) above an amount by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.

(3) The amount shall be calculated by—

(a) finding the amount to be paid by way of contribution for each day in the contribution period, and

(b) aggregating the amounts found under paragraph (a) above.

(4) The amount to be paid by way of contribution for a day in the contribution period shall be calculated in accordance with the formula—

(5) A day which falls in the financial year beginning in 1990 shall be ignored in ascertaining a contribution period if, when the day begins, no amount has been set by the authority for its personal community charges for the financial year.

(6) The liability to pay an amount under this section must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.