Section 2: Persons subject to personal community charge., Local Government Finance Act 1988

A person is subject to a charging authority's personal community charge on any day if—

he is an individual who is aged 18 or over on the day,

he has his sole or main residence in the area of the authority at any time on the day, and

he is not an exempt individual on the day.

But a person cannot be subject to a charging authority's personal community charge on a day which falls before 1 December 1989.

Schedule 1 below shall have effect to determine whether a person is for the purposes of this section an exempt individual on a particular day.

In deciding whether a person has his sole or main residence in an area, the fact that he does not live in a building is irrelevant.

If a person's sole or main residence at a particular time consists of premises, and the premises are situated in the areas of two or more authorities, he shall be treated as having his sole or main residence in the area in which the greater or greatest part of the premises is situated.

Subsection (5A) below applies in the case of a person if—

he is undertaking a full-time course of education, and

for at least some of the time while undertaking the course he is, or proposes to be, resident in England and Wales for the purpose of making attendances in term time in connection with the course.

On a day on which he is undertaking the course he shall be treated as having his sole or main residence in—

the place where he is resident at any time on the day for the purpose of making attendances in term time in connection with the course;

if he is not resident in a place for that purpose at any time on the day, the place where he was last resident for that purpose;

if he is not resident in a place for that purpose at any time on the day, and he has not been resident in a place for that purpose, the place where he would be taken to have his sole or main residence if this subsection did not apply to him.

A person detained in legal custody (other than an individual for the time being exempt) is not to be treated as having his sole or main residence in the place where he is detained.

Section 2: Persons subject to personal community charge.

Discussed in

About this text