HC Deb 09 November 1992 vol 213 cc571-2W
Ms. Janet Anderson

To ask the Secretary of State for the Environment if he will set out the joint and several liability arrangements in respect of the council tax and the extent to which these differ from those in respect of the community charge.

Mr. Robin Squire

There is a separate personal community charge liability in respect of each individual. If payment is not received from a person, the local authority can also invoke joint and several liability to recover the amount due from his or her spouse or partner.

Under the council tax, there is only one liability in respect of each dwelling. The person responsible for this liability will generally be whichever resident of the dwelling owns or rents it. Joint owners or tenants will be jointly and severally liable. The spouse or partner of a liable person will also be jointly and severally liable if they are residents in the dwelling concerned.

Special arrangements apply to people who are severely mentally impaired. These mean that such people will not generally be held jointly and severally liable for the council tax on their home.

The principal difference between joint and several liability under the community charge and the council tax is therefore that under the former an individual may be liable for a bill relating to his or her partner, whereas under the latter an individual's liability relates to his or her own home.

Mr. Nigel Jones

To ask the Secretary of State for the Environment what plans he has to introduce measures to protect those people living in property which they occupy solely because of their employment from bills relating to the capial value of the property, under the council tax; and if he will make a statement.

Mr. Robin Squire

An employee will be liable for the council tax on a dwelling provided by his employer only if he has his main home there; otherwise, the owner of the dwelling—normally the employer—will be liable. If the employee is liable, council tax benefit may meet up to the full amount of his liability if he is on a low income.