Under Section 11 and Schedule 1 of the Local Government Finance Act 1992 and subsequent secondary legislation Council Tax (Discounts Disregards) Order 1992 and Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 as amended, there is a requirement placed on the Authority to consider the circumstances of all persons within any property who are 18 or over.
Certain personal circumstances can give rise to the individual being disregarded for the purposes of discount i.e. they will not be counted in the household when calculating whether two or more adults have their sole or main residence within the property.
Currently disregarded persons are as follows:
Persons for whom Child Benefit is payable
spouse/civil partner or dependant of a Foreign Student
The list has changed significantly since 1993 and officers should be aware of the potential for changes to occur normally at the commencement of new financial years.
Officers should also note that the circumstances in relation to spouse/civil partner or dependant of a Foreign Student only came into place on 1st April 1996 and the Diplomats disregard came into place from 1st April 1997.
In order to qualify for the disregard all of the criteria must be met.
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