SMI Liability

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  • #20565

    We have a case where there are 3 adults in a property- the resident owner is SMI but the two other adults are not disregarded for any reason.
    As I see it the SMI person is liable for 100% charge- is this correct? If it is, it makes collecting this money v. difficult!!!??


    Under S6 of the LGFA 1992 the SMI person has to remain liable unless

    a) either of the other 2 residents fall into the same level of the heirarchy;


    b) if either of them is the “owner’s” partner in which case you could hold the partner liable under S9.

    It makes collection a pain so there may be a case for you to use your powers under S76 the LGA 2003

    76 Billing authority’s power to reduce amount of tax payable

    After section 13 of the Local Government Finance Act 1992 (c. 14) there is inserted-

    “13A Billing authority’s power to reduce amount of tax payable

    (1) Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

    (2) The power under subsection (1) above includes power to reduce an amount to nil.

    (3) The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.”

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