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But if the second occupant is a carer (not a parent or partner) do not both get disregarded and therefore a 50% levy is charged?Severe mental impairment means that the person is disregarded thus reducing the occupancy by one, if there are two occupants this means that the 25% sole occupancy takes effect........
I think if the carer was SMI or a student then the charge would be zero. But if not, and although entitled to be disregarded, the property is still classed as occupied and a 50% charge is made. The owner of the property even if that is the SMI is liable to pay.If the second occupant of two is a carer eligible for disregard
http://www.northampton.gov.uk/info/200028/council-tax/930/council-tax-disregard-categories/15 this disregard means the house is in effect unoccupied.
Don't know where that leads, zero, 50%, or even surcharge for empty property!!!!!