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Part IIS Council Tax: Scotland

Liability to taxS

75 Persons liable to pay council tax.S

(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 the resident owner of the whole or any part of the dwelling;

(b)he is a resident tenant of the whole or any part of the dwelling;

(c)he is a resident statutory tenant, resident statutory assured tenant or resident [F1Scottish]secure tenant of the whole or any part of the dwelling;

(d)he is a resident sub-tenant of the whole or any part of the dwelling;

(e)he is a resident of the dwelling; or

(f)he is any of the following—

(i)the sub-tenant of the whole or any part of the dwelling under a sub-lease granted for a term of 6 months or more;

(ii)the tenant, under a lease granted for a term of 6 months or more, of any part of the dwelling which is not subject to a sub-lease granted for a term of 6 months or more;

(iii)the owner of any part of the dwelling which is not subject to a lease granted for a term of 6 months or more.

(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 be jointly and severally liable to pay the council tax payable 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 for the purposes of discount [F2either] by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired) [F3or, being a student, by virtue of paragraph 4 of that Schedule] 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 be jointly and severally liable.

(5)In this section—

Annotations:

Amendments (Textual)

F1Word in s. 75(2)(c) inserted (30.9.2002) by 2001 asp 10, s. 112, Sch. 10 para. 19(1)(a); S.S.I. 2002/321, art. 2, Sch. (subject to transitional provisions in arts. 3-5)

F2Word in s.75(4) inserted (1.6.2001) by 2001 asp 6, s. 4(2)(a); S.S.I. 2001/191, art. 2

F3Words in s. 75(4) inserted (1.6.2001) by 2001 asp 6, s. 4(2)(b); S.S.I. 2001/191, art.2

F4In s. 75(5) definition of "Scottish secure tenant" substituted (30.9.2002) for definition of "secure tenant" by 2001 asp 10, s. 112, Sch. 10 para. 19(1)(b); S.S.I. 2002/321, art. 2, Sch. (subject to transitional provisions in arts. 3-5)

Modifications etc. (not altering text)

C1S. 75 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

Marginal Citations

76 Liability in prescribed cases.S

(1)Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.

(2)Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the levying authority so determines in relation to all dwellings of that class which are situated in its area.

(3)Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.

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

(5)Subsection (4) of section 75 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.

(6)Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.

(7)Subsection (7) of section 72 above shall apply for the purposes of subsections (1) and (2) above as it applies for the purposes of subsection (6) of that section.

Annotations:

Modifications etc. (not altering text)

C2S. 76 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.

77 Liability of spouses.S

(1)Where—

(a)a person who is liable to pay council tax in respect of any chargeable dwelling and any day is married to [F5or in a civil partnership with] 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 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.

[F6(a)]by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired)[F7;or

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

(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 99.each other but are living together as husband and wife.

[F8(4)For the purposes of this section two persons are in a civil partnership if they are two persons of the same gender–

(a)who have formed a civil partnership; or

(b)who have not formed a civil partnership but are living together as if civil partners.]

Annotations:

Amendments (Textual)

F6Word in s. 77(2) inserted (1.6.2001) by 2001 asp 6, s. 4(3)(a); S.S.I. 2001/191, art. 2

F7S. 77(2)(b) and the word preceding it inserted (1.6.2001) by 2001 asp 6, s. 4(3)(b); S.S.I. 2001/191, art. 2

Modifications etc. (not altering text)

C3S. 77 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

[F977ALiability of civil partnersS

(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.]

Annotations:

Amendments (Textual)