CT support for a minor

A bit of a strange one this so any help would be greatly appreciated.

Child moves into her own property with live-in carer’s. Parents live in another property but still provide care.

As under 18 she cannot be liable for Council Tax, therefore presumably the bill would be in the name of her deputy. If the child is SMI, would she still have a liability due to the live in carers? If so, who could claim CTS? Would the deputy be able to claim on behalf of the child?

The Council Tax liability will depend on:

- whether any adult resident has his/her sole or main residence in the dwelling
- who is the legal tenant/owner
- where the dwelling is

If any of the live-in carers is/are resident in the dwelling, they will be liable as they fall into the first category encountered as you read down through s6(2) of the LGFA 1992.  They would be able to claim CTR subject to the normal means test.

If all of the live-in carers have their sole or main residence elsewhere, the dwelling should qualify for a Class S exemption (dwelling occupied only by a person or persons under 18).

If the property is an annexe to the parents’ home, it might also qualify for a Class W exemption.  Class W applies where the dwelling is in the same “property” as that in which a relative resides on whom the person living in the dwelling is dependent.  It doesn’t matter if there are other residents in that case so the live-in carers would not be caught as liable residents.

Thank you, that’s really helpful. I have now discovered that none of the carers will be living in the property so Class S will apply.