Council Tax (Hansard, 13 January 1992)

§ Mr. Andrew Smith
To ask the Secretary of State for the Environment whether landlords of houses in multiple occupation will be liable for the council tax.

§ Mr. Key
Yes. We intend to include the necessary provisions in regulations under clause 8 of the Local Government Finance Bill.

§ Mr. Andrew Smith
To ask the Secretary of State for the Environment whether students in households where the landlord is liable for payment of the council tax and passed on this cost through higher rents will be eligible for compensation through a rebate system; and if he will make a statement.

§ Mr. Key
Most students do not have access to housing benefit; nor will they be entitled to council tax benefit. However, properties where all the residents are students will be exempt from the council tax. There will be a 25 per cent. discount in respect of any property with only one non-student resident. These arrangements will apply regardless of whether the students or their landlord would be the liable person.

§ Mr. Andrew Smith
To ask the Secretary of State for the Environment whether the landlords of student halls of residence will be exempt from liability for the council tax.

§ Mr. Key
The Government intend to make an order under clause 4 of the Local Government Finance Bill exempting student halls of residence from the council tax. We are presently discussing the details of this exemption with the local authority associations.

§ Mr. Andrew Smith
To ask the Secretary of State for the Environment how the system of personal discounts for the council tax will be implemented in relation to full-time students.

§ Mr. Key
The Local Government Finance Bill provides for students to be eligible for discounts. Educational institutions will be required to provide students on request with certificates which local authorities will be able to use as evidence that a person should be disregarded.
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§ Mr. Andrew Smith
To ask the Secretary of State for the Environment what plans he has to introduce a system of joint and several liability for the council tax.

§ Mr. Key
The Government's proposals for joint and several liability are set out in clauses 6(3) and 9 of the Local Government Finance Bill.

§ Mr. Cummings
To ask the Secretary of State for the Environment what are the projected annual costs of collecting the council tax in the Easington district council area.

§ Mr. Key
We have made no estimate of the cost of collecting the council tax for individual authorities, but over the country as a whole we would expect it to be no more than half the cost of collecting the community charge.