We are looking for Council Tax Liability, Discount & Exemption Leglislation, Local Govement Finance Act 1992, S.i. 548 amended by S.I. 1996/636. Client has two non dependants (sons) living at home, Clients consultant has agreed to SMI from 1995 client has qualifying benefit from 2003. Local authority have refused council tax exemption due to non dependants living at home and has quoted the above regs.

I'm assuming the non dep charges aren't being "waived" by virtue of your cl being in receipt of DLA Care and them being deemed Carers for HB purposes? As far as I'm aware if the SMI person has non deps there, then there is no right to exemption.