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Section 9 Liability of spouses.

England and Wales

(1)

Where—

(a)

a person who is liable to pay council tax in respect of any chargeable dwelling of which he is a resident and any day is married to F1, or is the civil partner of, another person; and

(b)

that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,

those persons shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(2)

Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded F2in accordance with subsection (2A).

F3(2A)

For the purposes of subsection (2), a person mentioned in subsection (1) falls to be disregarded if—

(a)

in relation to a chargeable dwelling in England, the person falls to be disregarded for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act;

(b)

in relation to a chargeable dwelling in Wales, the person falls to be disregarded for the purposes of section 6(4) (see subsection (4C) of that section).

F4(3)

For the purposes of this section, two persons are to be treated as married to, or civil partners of, each other if they are living together as if they were a married couple or civil partners.

Annotations

Textual amendments

F1

Words in s. 9(1)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(1); S.I. 2005/3175, art. 2

F2

Words in s. 9(2) substituted (1.4.2026) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 18(3)(a), 23(7); W.S.I. 2026/14, art. 2

F3

S. 9(2A) substituted (1.4.2026) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 18(3)(b), 23(7); W.S.I. 2026/14, art. 2

F4

S. 9(3) substituted for s. 9(3)(4) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 16

Notes on Part I

Modifications

C1

Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C4

Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8

C5

Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7

Notes on Chapter I

Modifications

C1

Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49