Where—
a person who is liable to pay council tax in respect of any chargeable dwelling and any day is married to or in a civil partnership with another person; and
that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,
those persons shall be jointly and severally liable to pay the council tax payable in respect of that dwelling and that day.
Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount.
by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired);or
being a student, by virtue of paragraph 4 of that Schedule.
For the purposes of this section two persons are married to each other if they are a man and a woman—
who are married to each other; or
who are not married to 99.each other but are living together as husband and wife.
For the purposes of this section two persons are in a civil partnership if they are two persons of the same gender–
who have formed a civil partnership; or
who have not formed a civil partnership but are living together as if civil partners.