77Liability of spouses
(1)Where—
(a)a person who is liable to pay council tax in respect of any chargeable dwelling and any day is married to another person; and
(b)that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,
those persons shall be jointly and severally liable to pay the council tax payable in respect of that dwelling and that day.
(2)Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired).
(3)For the purposes of this section two persons are married to each other if they are a man and a woman—
(a)who are married to each other; or
(b)who are not married to each other but are living together as husband and wife.