Part I, Chapter I, Section 6 · Local Government Finance Act 1992

Contents

6Persons liable to pay council tax.#

(1)The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2)A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a)he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

(c)he is both such a resident and a statutory , secure or introductory tenantof the whole or any part of the dwelling;

(ca)in the case of a dwelling in Wales, the person is both such a resident and has a tenancy of the whole or any part of the dwelling which is a secure contract or an introductory standard contract;

(d)he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e)he is such a resident; or

(f)he is the owner of the dwelling.

(3)Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(4)Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded in accordance with subsection (4C) and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

(a)if only one of those persons does not fall to be so disregarded, he shall be solely liable;

(b)if two or more of those persons do not fall to be so disregarded, they shall each be jointly and severally liable.

(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4C)

(a)in relation to a chargeable dwelling in England, the person falls to be disregarded for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act;

(b)in relation to a chargeable dwelling in Wales, the person—

(i)falls to be disregarded for the purposes of discount by virtue of regulations made under section 11E(5), and

(ii)is also prescribed by the Welsh Ministers in regulations made under this paragraph as falling to be disregarded for the purposes of subsection (4).

(4D)A statutory instrument containing regulations made under subsection (4C)(b)(ii) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.

(5)In this Part, unless the context otherwise requires—• “owner”, in relation to any dwelling, means the person as regards whom the following conditions are fulfilled—

(a)he has a material interest in the whole or any part of the dwelling; and

(b)at least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest;

(6)In this section—

Contains public sector information licensed under the Open Government Licence v3.0.

Defined terms · 110

Show every defined term

Act
includes a private or local Act.
additional grant
has the meaning given by section 86A(2) of the 1988 Act;
apportionment note
has the meaning assigned to it in paragraph 1 of Schedule 5 to this Act;
billing authority
has the meaning given by section 1(2) above;
caravan
has the same meaning as it has in Part I of the Caravan Sites and Control of Development Act 1960.
care home
means— (a) a care home within the meaning of the Care Standards Act 2000;
care home service
has the same meaning as in the Regulation of Care (Scotland) Act 2001 (asp 8);
chargeable dwelling
means any dwelling in respect of which council tax is payable;
church or charity premises
means—
civil penalty
means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.”
clerical work
includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.”
community charge
means—
component council tax requirement
has the meaning given by section 85(6) of the Greater London Authority Act 1999;
consolidated council tax requirement
has the meaning given by section 85(8) of the Greater London Authority Act 1999;
constituent body
means— (a) the Mayor of London, (b) the London Assembly, or (c) a functional body within the meaning of section 424 of the Greater London Authority Act 1999;
council tax calculations
means— (a) in relation to a billing authority, calculations under sections 31A, 31B and 34 to 36 above, (b) in relation to a major precepting authority other than the Greater London Authority, calculations under sections 42A, 42B and 45 to 48 above, (c) in relation to the Greater London Authority, calculations under sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, and (d) in the case of a local precepting authority, calculations under section 49A above;
council tax purposes
means purposes relating to a person's liability to pay council tax.
council tax reduction scheme
means a scheme under subsection (2) or regulations under subsection (4).
document of record
means a document constituting or forming part of a record compiled by the authority concerned;
dwelling
has the meaning given by section 3 above;
electoral area
means— (a) where the billing authority is a district council, a London borough council or the Common Council of the City of London, a ward;
enactment
includes an enactment contained in a local Act or comprised in subordinate legislation (within the meaning of the Interpretation Act 1978).
energy efficiency
includes the use of— (a) technologies reliant on sources of energy other than fossil fuel and nuclear fuel;
exempt dwelling
means any dwelling of a class prescribed by an order made by the Secretary of State.
financial year
means any period of twelve months beginning with 1st April;
fossil fuel
means— (a) coal;
greenhouse gas
has the meaning given by section 10(1) of the Climate Change (Scotland) Act 2009 (asp 12).
hospital
means—
hostel
means anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph;
housing body
means— (a)................................
increase
means an increase under section 11B(1)(b) (higher amount of tax for empty dwellings: England), 11C(1)(b) (higher amount for dwellings occupied periodically: England), 12A(1)(b) (higher amount of tax for empty dwellings: Wales) or 12B(1)(b) (higher amount of tax for dwellings occupied periodically: Wales).
information
includes accounts, estimates and returns;
institution
means any such educational establishment or other body as may be prescribed by order made by the Secretary of State;
lawful authority
has the meaning given by section 123 of the Social Security Administration Act 1992.
levy
means a levy under regulations made under section 74 of the 1988 Act;
listing officer
means a listing officer for an old billing authority;
local assessor
means the assessor appointed under section 27 (appointment of assessors) of the Local Government etc.
local authority
means a council constituted under section 2 of the Local Government etc.
local precepting authority
has the meaning given by section 39(2) above;
major precepting authority
has the meaning given by section 39(1) above;
new billing authority
means a billing authority which is a new principal council;
new listing officer
means a listing officer for a new billing authority;
new principal council
has the same meaning as in the Local Government (Wales) Act 1994.
nursing home
means— (a) a nursing home within the meaning of section 10(2) of the Nursing Homes Registration (Scotland) Act 1938 in respect of which a person is registered;
office purposes
includes administration, clerical work and handling money;
old authority
has the same meaning as in the Local Government (Wales) Act 1994;
old billing authority
means a billing authority which is an old authority;
order
includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned.
owner
has the meaning given by section 6(5) above;
part residential subjects
means lands and heritages which are used partly as the sole or main residence of any person, other than— (a) dwellings (except the residential part of part residential subjects);
particulars delivered document
means any document which, having been (whether before or after the passing of this Act)— (a) produced to the Commissioners of Inland Revenue in pursuance of section 28 of the Finance Act 1931;
personal care
includes the provision of appropriate help with physical and social needs;
personal information
means information which relates to an individual (living or dead) who can be identified— (a) from that information, or (b) from that information and other information of the authority, and includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual;
police grant report
means a police grant report approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996.
precepting authority
means a major precepting authority or a local precepting authority;
prescribed
means prescribed by regulations made by the Secretary of State.
private hospital
means an independent health care service as defined in section 329(1) of the Mental Health (Care and treatment)(Scotland) Act 2003 • “residential care home” means— (a) a residential establishment provided and maintained by a local authority in respect of their functions under section 13B (provision of care and after-care) of the Social Work (Scotland) Act 1968;
rate
shall mean—
redistributed non-domestic rates
means any sums payable by the Welsh Ministers under paragraph 12 or 15 of Schedule 8 to the 1988 Act;
register of local government electors
means the register of local government electors kept in accordance with the provisions of the Representation of the People Acts.
relevant authority
means a billing authority or a major precepting authority, apart from a police and crime commissioneror a fire and rescue authority created by an order under section 4A of the Fire and Rescue Services Act 2004.....
relevant officer
means a proper officer (within the meaning of the Local Government Act 1972) of such an authority.
relevant quotient
means a quotient determined for the year concerned in accordance with rules contained in regulations made by either of the Ministers.”
relevant transaction
means a transfer on sale of the fee simple, a grant of a lease for a term of seven years or more or a transfer on sale of such a lease.
resident
has the meaning given by section 6(5) above;
residential care home
means— (a) a residential establishment provided and maintained by a local authority in respect of their functions under section 13B (provision of care and after-care) of the Social Work (Scotland) Act 1968;
responsible person
means a person occupying a responsible position in relation to the operation of the computer;
scheme
means council tax reduction scheme under section 13A(2), and
scheme authority
means, in relation to a scheme and a year—
Scottish secure tenant
means a tenant under a Scottish secure tenancy within the meaning of the Housing (Scotland) Act 2001 (asp 10);
social security instrument
means
special item
means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.
special levy
means a special levy under regulations made under section 75 of the 1988 Act;
specified
means specified in the regulations;
specified authority
means a person or body required by the regulations to make a scheme (and, in relation to a particular scheme, means the authority which made the scheme or is under a duty to make it).
statement
includes any representation of fact, whether made in words or otherwise.”
statutory assured tenant
means a statutory assured tenant within the meaning of the Housing (Scotland) Act 1988.
statutory tenant
means a statutory tenant within the meaning of the Rent (Scotland) Act 1984;
support
means counselling or other help provided as part of a planned programme of care.
the 1947 Act
means the Local Government (Scotland) Act 1947;
the 1956 Act
means the Valuation and Rating (Scotland) Act 1956;
the 1967 Act
means the General Rate Act 1967;
the 1973 Act
means the Local Government (Scotland) Act 1973;
the 1975 Act
means the Local Government (Scotland) Act 1975;
the 1980 Act
means the Water (Scotland) Act 1980;
the 1987 Act
means the Abolition of Domestic Rates Etc.
the 1988 Act
means the Local Government Finance Act 1988;
the 1992 Act
means the Local Government Finance Act 1992.”
the amount outstanding
has the meaning given by paragraph 50(3) of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.
the appropriate authority
means— (a) the Secretary of State, in relation to England, and (b) the Welsh Ministers, in relation to Wales;
the appropriate Greater London provisions
means—
the appropriate percentage
means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.
the authority
means the billing authority which made the scheme or is under a duty to make it.
the City
means the City of London;
the Common Council
means the Common Council of the City;
the First-tier Tribunal for Scotland
means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;
the last relevant calculations
means the last calculations made by the Greater London Authority in relation to the financial year in accordance with—
the period of restriction
means the period—
the referendum provisions
means— (a) where the direction is given to a billing authority, sections 52ZB and 52ZF to 52ZI above, (b) where the direction is given to a major precepting authority, sections 52ZB, 52ZJ, 52ZK and 52ZN to 52ZP above, and (c) where the direction is given to a local precepting authority, sections 52ZB and 52ZL to 52ZP above.
the regulations
means regulations under section 13A(4);
the relevant London provisions
means sections 88 and (where applicable) 89 of the Greater London Authority Act 1999;
the relevant previous calculation
means— a in relation to a calculation made under section 84B(1) above, the calculation under section 82(1) above or, where a further calculation has been made under section 82(2) above, that further calculation;
the repealed enactments
means the enactments repealed by the Social Security (Consequential Provisions) Act 1992;
the Social Security Acts
means the Social Security Contributions and Benefits Act 1992 and the Social Security Administration Act 1992;
the tribunal
means the First-tier Tribunal, and • “valuation officer” means any listing officer and any other officer of Revenue and Customs who is for the time being appointed by the Commissioners of Her Majesty’s Revenue and Customs to carry out any of their functions.
the Valuation Acts
means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act, and any other enactment relating to valuation;
vacant dwelling
means a dwelling in which no one lives and which is substantially unfurnished.
valuation officer
means any listing officer and any other officer of Revenue and Customs who is for the time being appointed by the Commissioners of Her Majesty’s Revenue and Customs to carry out any of their functions.
valuation tribunal
means— (a) in relation to England: the Valuation Tribunal for England;
year under consideration
has the same meaning as in section 52ZC above.