C2C3C4C6C5 Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C2

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

C3

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

C4

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

C1Chapter I Main provisions

Annotations:
Modifications etc. (not altering text)
C1

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

Liability to tax

9 Liability of spouses.

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 F2paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act.

F42A

Subsection (1) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which the other person mentioned falls to be disregarded for the purposes of discount by virtue of falling within, and meeting the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552).

F33

For the purposes of this section, two persons are to be treated as married to, or civil partners of, each other if they are living together as if they were a married couple or civil partners.