Local Government Finance Act 1992 (c. 14)

Part I E+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1 Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C4 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8

C5 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7

Chapter I E+W Main provisions

Modifications etc. (not altering text)

C6 Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

Liability to tax E+W

9 Liability of spouses. E+W

(1) Where—

(a) a person who is liable to pay council tax in respect of any chargeable dwelling of which he is a resident and any day is married to [F1 , or is the civil partner of,] 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 each be jointly and severally liable to pay the council tax in respect of the 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 [F2 paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act] .

(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.

[F3 (4) For the purposes of this section two persons are civil partners of each other if they are of the same sex and either—

(a) they are civil partners of each other; or

(b) they are not civil partners of each other but are living together as if they were civil partners.]

Textual Amendments

F1 Words in s. 9(1)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(1); S.I. 2005/3175, art. 2

F2 Words in s. 9(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 74(2), 128 (with effect as mentioned in s. 74(3))

F3 S. 9(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(2); S.I. 2005/3175, art. 2