Commentary on Sections Part 3 - Civil Partnerships: Scotland.Introduction Chapter 6 – Miscellaneous and Interpretation Section 133: Council Tax: liability of civil partners
251.This section adds a section to the Local Government Finance Act 1992 so that civil partners (and persons living together as such) are jointly and severally liable for the payment of council tax on a property in the same way as spouses (and persons living together as such).