Local Government Finance Act 1988

16 Joint and several liability: spouses

(1) This section applies where—

(a) a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a community charge as it has effect for a chargeable financial year,

(b) the liability arises under section 12 above (read with section 13 above, where it is appropriate) or section 14 above, and

(c) on any day in the chargeable period the chargeable person is married to a person (the spouse) who is aged 18 or over on the day.

(2) In this section “the chargeable period” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.

(3) If, on each day of the chargeable period—

(a) the chargeable person and the spouse are married to each other, and

(b) the spouse is aged 18 or over,

they shall be jointly and severally liable to pay the chargeable amount.

(4) In any other case—

(a) they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by , and

(b) the chargeable person shall be liable to pay the remainder of the chargeable amount.

(5) A is the number of days which fall within the chargeable period and on which—

(a) the chargeable person and the spouse are married to each other, and

(b) the spouse is aged 18 or over.

(6) B is the number of days in the chargeable period.

(7) In a case where—

(a) the chargeable person and the spouse are jointly and severally liable to pay an amount by virtue of this section,

(b) the chargeable person fails to pay all or part of it because of wilful refusal or culpable neglect, and

(c) the spouse accordingly pays an amount to the authority,

the spouse may recover from the chargeable person an amount equal to the amount paid by the spouse to the authority.

(8) Subject to subsection (7) above, the spouse may not recover from the chargeable person anything by way of contribution to any amount paid by the spouse to the authority by virtue of this section.

(9) For the purposes of this section people are married to each other if they are a man and woman—

(a) who are married to each other and are members of the same household, or

(b) who are not married to each other but are living together as husband and wife.

(10) For the purposes of this section people are not married to each other on a particular day unless they are married to each other throughout the day.