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Civil Partnership Act 2004

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Changes over time for: Section 133

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Point in time view as at 26/11/2014.

Changes to legislation:

Civil Partnership Act 2004, Section 133 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

133Council Tax: liability of civil partnersS
This section has no associated Explanatory Notes

After section 77 of the Local Government Finance Act 1992 (c. 14), insert—

77ALiability of civil partners

(1)Where—

(a)a person who is liable to pay council tax in respect of any chargeable dwelling and any day is in civil partnership with another person or living with another person in a relationship which has the characteristics of the relationship between civil partners; 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—

(a)by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired); or

(b)being a student, by virtue of paragraph 4 of that Schedule.

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