week 3 law of CTAX Discounts Flashcards
what is the principle of council tax
50% person element 50% property element assumes property is occupied by 2 adults
the property element is fixed but when would it not be
if the property is exempt or the person liable is entitled to relief
can the person resident get any relief
yes if the meet certain criteria
which regs allow for a discount (for the personal side)
S79 LGFA 1992 states what discounts can apply
when does 25% discount apply
one resident who’s not disregarded
two or more and all but one is disregarded
how do you get 50% discount
S79(2) no resident (can be varied to just 10%)
one or more resident and all disregarded for discounts
define resident
anyone over 18 living there sole/main resident
what if all the residents are under 18
dwelling would be exempt
how are the discounts applied
to the main liability before CTR
and calculated on any alternative valuation charge as opposed to the original charge
what groups of people may be disregarded
Persons in detention;
Severely mentally impaired;
Persons in respect of whom Child Benefit is payable;
Students etc.;
Apprentices
Students
Student nurses
Youth trainees
Hospital patients;
Patients in homes in England and Wales
Patients in homes in Scotland;
Care workers;
Residents of certain dwellings;
International Headquarters and Defence Organisations;
Religious communities;
Persons of other descriptions:-
School and college leavers;
Visiting forces
Spouses and dependents of students.
what is the impact of having a disregarded person in the household
it will be as though they are not living there at all
what would a couple get if one of them is a disregarded person
25%
are persons disregarded for discount purposes held J/S
yes unless one of them is SMI
where can you find the list of disregarded persons?
Schedule 1 LGFA 92
how many are in the list of disregarded persons?
19
what’s the mnemonic for disregarded persons
Dogs Suck Crisps So A Nasty Yelp Helps Carers Clean Reflux Purging
what is Dogs Suck Crisps
Detention SMI Child Benefit
what is So A Nasty Yelp Helps
Students Apprentices Student Nurses Youth trainee Hospital
what is Carer’s Clean Reflux Purging
(Care homes) (Care workers) (Residents of certain dwellings) eg hostels (Persons of other descriptions)
what is Despite Retching Stinking Vomit Separately
the mnemonic for persons of other descriptions
Defence organisations) (Religious communities) (school/college leavers) visiting forces (student spouses or dependants
residents of what dwellings are disregarded
hostels
some homeless must be their sole main res
shelter must be:
non self contained units
for persons no no fixe abode
provided under licences which are not tenancies
what are the persons of other descriptions
efence organisations) (Religious communities) (school/college leavers) (student spouses or dependants)
