week 3 law of CTAX Discounts

Question 1

what is the principle of council tax

Answer 1

50% person element 50% property element assumes property is occupied by 2 adults

Question 2

the property element is fixed but when would it not be

Answer 2

if the property is exempt or the person liable is entitled to relief

Question 3

can the person resident get any relief

Answer 3

yes if the meet certain criteria

Question 4

which regs allow for a discount (for the personal side)

Answer 4

S79 LGFA 1992 states what discounts can apply

Question 5

when does 25% discount apply

Answer 5

one resident who’s not disregarded

two or more and all but one is disregarded

Question 6

how do you get 50% discount

Answer 6

S79(2) no resident (can be varied to just 10%)

one or more resident and all disregarded for discounts

Question 7

define resident

Answer 7

anyone over 18 living there sole/main resident

Question 8

what if all the residents are under 18

Answer 8

dwelling would be exempt

Question 9

how are the discounts applied

Answer 9

to the main liability before CTR

and calculated on any alternative valuation charge as opposed to the original charge

Question 10

what groups of people may be disregarded

Answer 10

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.

Question 11

what is the impact of having a disregarded person in the household

Answer 11

it will be as though they are not living there at all

Question 12

what would a couple get if one of them is a disregarded person

Answer 12

25%

Question 13

are persons disregarded for discount purposes held J/S

Answer 13

yes unless one of them is SMI

Question 14

where can you find the list of disregarded persons?

Answer 14

Schedule 1 LGFA 92

Question 15

how many are in the list of disregarded persons?

Answer 15

19

Question 16

what’s the mnemonic for disregarded persons

Answer 16

Dogs Suck Crisps So A Nasty Yelp Helps Carers Clean Reflux Purging

Question 17

what is Dogs Suck Crisps

Answer 17

Detention SMI Child Benefit

Question 18

what is So A Nasty Yelp Helps

Answer 18

Students Apprentices Student Nurses Youth trainee Hospital

Question 19

what is Carer’s Clean Reflux Purging

Answer 19

(Care homes) (Care workers) (Residents of certain dwellings) eg hostels (Persons of other descriptions)

Question 20

what is Despite Retching Stinking Vomit Separately

Answer 20

the mnemonic for persons of other descriptions

Defence organisations) (Religious communities) (school/college leavers) visiting forces (student spouses or dependants

Question 21

residents of what dwellings are disregarded

Answer 21

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

Question 22

what are the persons of other descriptions

Answer 22

efence organisations) (Religious communities) (school/college leavers) (student spouses or dependants)