Paragraph 118 Payment where there is joint and several liability
England, Wales and Scotland
Where—
a person is entitled to a reduction under this scheme in respect of his liability for the authority’s council tax as it has effect in respect of a financial year;
the person entitled to the reduction is jointly and severally liable for the council tax; and
the authority determines that discharging his entitlement by reducing the amount of his liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992 refers would be inappropriate,
it may make a payment to him of the amount of reduction to which he is entitled, rounded where necessary to the nearest penny.
Subject to sub-paragraph (3), any payment made under sub-paragraph (1) must be made to the person who is entitled to the reduction.
Where a person other than the person who is entitled to the reduction under this scheme made the application for the reduction and that first person is a person acting pursuant to an appointment under paragraph 109(3) (persons appointed to act for a person unable to act) or is treated as having been so appointed by virtue of paragraph 109(5), the amount of the reduction may be paid to that person.