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Council tax reduction and Student


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A bit of definitive advice please

 

Household consists of

 

Self full time employed

 

Som ( over 20) classed as disabled and in receipt of permananet incapacity Benefit- Not working.

 

Wife about to become a full time mature student - 4 year degree course

 

I am told by my local authority that as two other adults ie me and son live in property we are not eliglible for the 25% reduction in Council Tax.

 

I would consider that as I hold the number one slot on the Heirarchy of Liability and my son is about number 4 on this table that I am the responsible person and therefore the reduction should apply

 

Any thoughts appreciated

Thank you

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In the Hierarchy of Liability you and your wife are jointly liable however as a F/T student your wife is disregarded from the liability which you leaves the sole liable person.

 

The hierarchy of liability does not have any effect on the determination of a single person discount - residency is what matters.

 

As both you and your son are resident, and neither of you are disregarded, then there are 2 occupiers of the property for council tax purposes and thus no single person discount can be awarded.

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