Liability for Under-18s

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    I would appreciate it if some of you could share how you treat under-18s who have taken on the tenancy of a property. Although such a person would clearly be entitled to exemption as s/he is not yet 18, I am not entirely convinced that they should be named as the liable person on the bill regardless of the grant of exemption as they are not yet 18 (the Act defines a ‘resident’ as a person over 18 ). So, I would continue to make the landlord liable, but grant the exemption until the occupant’s 18th birthday, when they woudl become liable.

    What do you think?


    If its not the landlord’s responsibility then perhaps it is that of Social Services – if it were a council dwelling that would be the case wouldnt it?

    I wouldnt have thought there is any reason for them to be named as the liable person until they are 18.


    I agree with Dave C.

    Under the hierarchy of liability, in the absence of any residents (must be over 18 to be classed as such) then the liability would then fall to the non-resident owner.

    The owner would then be able to claim the exemption class S – Dwellings Occupied only by Persons Under 18 which was introduced in April 1995.

    The liability would then revert to the tenants on his / her 18th birthday.


    [quote:e564b3afdc=”Nick Rowe”]Under the hierarchy of liability, in the absence of any residents (must be over 18 to be classed as such) [/quote:e564b3afdc]

    Which regulation or section of the LG(Finance)Act1992 states that persons under the age of 18 can not be held liable (i.e. their name can not appear on the demand notice)?

    I believe that you are correct but cant see where it states this in law (and I have looked and looked and looked).



    LGFA 1992, s6 (6) states that the person liable to pay council tax must be;

    [i:faaafd106c]’…. an individual who has attained 18 years of age …'[/i:faaafd106c]

    To clarify this position the (then) Dept of Environment issued the following advice in a guidance note (dated 21/9/04)

    [i:faaafd106c]’By virtue of section 1(6) of the Law of Property Act 1925, a person under the age of 18 cannot hold a legal tenancy. A legal estate may consist of either a freehold, leasehold or tenancy. There are therefore no circumstances in a which a person under 18 would be liable for council tax’ [/i:faaafd106c]

    tracey j

    Why is there an exemption for people under 18?

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