Got a client in receipt of I/B, I/S D.L.A High Care, Low Mob living with a friend working full time, yet caring for my client 35 hrs + pw.
My client currently in receipt of H/B and small amount C.T.B.

I would be grateful if for any help as to whether we could:

a)submit claim for S.M.I for my client and submit carer disregard for friend? Would this then wip out any CT due for the property or would my client end up worse off?

b) Should we claim S.M.I and if so would the friend still be able to claim as a single person and receive the 25% discount if my client was 'disregarded'?

Thank you for any help in advance.

Your client is in receipt of DLA care, gets Income support, its immaterial who else lives in the property and what income they have, a non- dependant deduction should not apply and therefore CTB should be paid in full.

Thanks for your help but I should have posted the situation a little clearer.'Friend' is same sex partner and the rent, bills etc.. are split 50/50. Partner earning £187pw.

Bit late in noticing your post.

We had clients in very similar situation.

Successfully claimed SMI as well as Carer's Dicount which wiped out all CT due.

In our case both were initially liable for CT. When SMI claimed the carer became solely liable & so on that basis alone would be entitled to 25% single person discount. This will continue should upcoming legislation rule out the carer discount for same sex couples. Also claimed Carer Discount since under current legislation entitled. Carer is still 'liable person' but no CT due. In Scotland also wiped out water and sewage charge - don't know about Eng / Wales.

Back to your comment "My client currently in receipt of H/B and small amount C.T.B.": If both liable for rent and CT then your client should have been entitled to 100% HB & CTB for his liability, ie 50% of total. Also if both liable for rent then check that SDP is included in IS for client.

Under some circumstances lack of legal recogintion of same sex relationships does work to their advantage.

Leigh