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(1) These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 and come into force on 27th November 2012.
(2) These Regulations apply in relation to billing authorities in England.
(3) These Regulations apply in relation to council tax reduction schemes made by billing authorities for financial years beginning on or after 1st April 2013.
(1) In these Regulations—
“the 1992 Act ” means the Local Government Finance Act 1992;
“ Abbeyfield Home ” means an establishment run by the Abbeyfield Society including all bodies corporate or unincorporated which are affiliated to that society;
“adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996 ;
“ adult disability payment ” has the meaning given in regulation 2 of the DAWAP Regulations;
“ AFIP ” means an armed forces independence payment payable in accordance with an armed and reserve forces compensation scheme established under section 1(2) of the Armed Forces(Pensions and Compensation) Act 2004 ;
“alternative maximum council tax reduction” means the amount determined in accordance with Part 4 of Schedule 1 and Schedule 3;
“applicable amount” means the amount calculated in accordance with paragraph 6 of Schedule 1 and Schedule 2;
“applicant” means a person who has made an application;
“application” means an application for a reduction under a scheme;
“approved blood scheme” means a scheme established or approved by the Secretary of State, or trust established with funds provided by the Secretary of State, for the purpose of providing compensation in respect of a person having been infected from contaminated blood products;
“assessment period” means—
in relation to the earnings of a self-employed earner, the period determined in accordance with paragraph 20 of Schedule 1 for the purpose of calculating the weekly earnings of the applicant; or
in relation to any other income, the period determined in accordance with paragraph 17 of Schedule 1 for the purpose of calculating the weekly income of the applicant;
“attendance allowance” means—
an attendance allowance under Part 3 of the SSCBA ;
an increase of disablement pension under section 104 or 105 of that Act;
a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983 or any analogous payment; or
any payment based on need for attendance which is paid as part of a war disablement pension;
“basic rate” has the meaning given by the Income Tax Act 2007 ;
“the benefit Acts ” means the SSCBA, the Jobseekers Act 1995 , the State Pension Credit Act 2002 , the Welfare Reform Act 2007 and the Pensions Act 2014 ;
“board and lodging accommodation” means accommodation provided to a person or, if he is a member of a family, to him or any other member of his family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which both are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of his family) and are consumed in that accommodation or associated premises;
“care home” in England has the meaning given by section 3 of the Care Standards Act 2000 and in Scotland means a care home service within the meaning given by section 2(3) of the Regulation of Care (Scotland) Act 2001 and in Northern Ireland means a nursing home within the meaning of Article 11 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003 or a residential care home within the meaning of Article 10 of that Order , and in Wales means a care home service, within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, which is provided wholly or mainly to adults ;
“ carer support payment ” means carer’s assistance given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023;
“the Caxton Foundation ” means the charitable trust of that name established on 28th March 2011 out of funds provided by the Secretary of State for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions;
“child” means a person under the age of 16;
“child benefit” has the meaning given by section 141 of the SSCBA ;
“ child disability payment ” has the meaning given by regulation 2 of the DACYP Regulations;
“child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002 ;
“close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or if any of the preceding persons is one member of a couple, the other member of that couple;
“concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act 2002 are charged;
“contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act 2007 as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance and a contributory allowance under Part 1 of the Welfare Reform Act 2007 as that Part has effect apart from those provisions;
“council tax benefit” means council tax benefit under Part 7 of the SSCBA;
“couple” has the meaning given by regulation 4 of these Regulations;
“ the DACYP Regulations ” means the Disability Assistance for Children and Young People (Scotland) Regulations 2021;
“ the DAWAP Regulations ” means the Disability Assistance for Working Age People (Scotland) Regulations 2022;
“ Default Scheme Regulations ” means the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012 ;
“designated office” means the office of an authority designated by it for the receipt of applications—
by notice upon or with a form supplied by it for the purpose of making an application;
by reference upon or with such a form to some other document from it and sent by electronic means or otherwise on application and without charge; or
by any combination of the provisions set out in paragraphs (a) and (b);
“disability living allowance” means a disability living allowance under section 71 of the SSCBA ;
“earnings” has the meaning given by paragraph 18, 20 or 21 of Schedule 1 as the case may be;
“the Eileen Trust ” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;
“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000 ;
“employed earner” is to be construed in accordance with section 2(1)(a) of the SSCBA and also includes a person who is in receipt of a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay or statutory maternity pay;
“enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament or the National Assembly for Wales ;
“extended reduction” means a reduction under a scheme for which a person is eligible under Part 7 of Schedule 1 or paragraph 2 of Schedule 8;
“extended reduction period” means the period for which a person is in receipt of an extended reduction in accordance with paragraph 39 of Schedule 1;
“extended reduction (qualifying contributory benefits)” means a reduction under Schedule 1 by which a person is eligible pursuant to paragraph 38 or 41 of Schedule 1;
“family” has the meaning given by regulation 6 of these Regulations;
“ the Fund ” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by the Secretary of State on 24th April 1992 or, in Scotland, on 10th April 1992;
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“ Grenfell Tower support payment ” means a payment made for the purpose of providing compensation or support in respect of the fire on 14th June 2017 at Grenfell Tower;
“guarantee credit” is to be construed in accordance with sections 1 and 2 of the State Pension Credit Act 2002 ;
“a guaranteed income payment” means a payment made under article 15(1)(c) or 29(1)(a) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 ;
“ historical child abuse payment ” means a payment made under—
Part 1 of the Historical Institutional Abuse (Northern Ireland) Act 2019;
Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;
“ the Horizon system ” means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;
“housing benefit” means housing benefit under Part 7 of the SSCBA;
“an income-based jobseeker’s allowance” and “a joint-claim jobseeker’s allowance” have the meanings given by section 1(4) of the Jobseekers Act 1995 ;
“income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007;
“independent hospital”—
in England means a hospital as defined by section 275 of the National Health Service Act 2006 that is not a health service hospital as defined by that section;
in Wales has the meaning given by section 2 of the Care Standards Act 2000 ; and
in Scotland means an independent health care service as defined by section 10F of the National Health Service (Scotland) Act 1978 ;
“the Independent Living Fund (2006)” means the Trust of that name established by a deed dated 10th April 2006 and made between the Secretary of State for Work and Pensions of the one part and Margaret Rosemary Cooper, Michael Beresford Boyall and Marie Theresa Martin of the other part;
“invalid carriage or other vehicle” means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;
“ LGBT Financial Recognition Scheme payment ” means a payment under the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme administered under the authority of the Secretary of State for Defence;
“the London Bombings Relief Charitable Fund ” means the company limited by guarantee (number 5505072), and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005;
“the London Emergencies Trust” means the company of that name (number 09928465) incorporated on 23rd December 2015 and the registered charity of that name (number 1172307) established on 28th March 2017;
“lone parent” means a person who has no partner and who is responsible for and a member of the same household as a child or young person;
“the Macfarlane (Special Payments) Trust ” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;
“the Macfarlane (Special Payments) (No 2) Trust ” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;
“the Macfarlane Trust ” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia;
“main phase employment and support allowance” means an employment and support allowance where the calculation of the amount payable in respect of the applicant includes a component under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act 2007 or the applicant is a member of the work-related activity group ;
“maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part 8 of the Employment Rights Act 1996 ;
“maximum council tax reduction amount” means the amount determined in accordance with paragraph 7 of Schedule 1.
“member of a couple” means a member of a married or unmarried couple;
“member of the work-related activity group” means a person who has or is treated as having limited capability for work under either—
Part 5 of the Employment and Support Allowance Regulations 2008 other than by virtue of regulation 30 of those Regulations; or
Part 4 of the Employment and Support Allowance Regulations 2013 other than by virtue of regulation 26 of those Regulations;
“ MFET Limited ” means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products;
“ miscarriage of justice compensation payment ” means—
a payment made under section 133(1) of the Criminal Justice Act 1988; or
any other payment made by the Secretary of State, the Scottish Ministers or, in Northern Ireland, the Department of Justice, for the purpose of compensating a person—
for a miscarriage of justice in criminal proceedings, or
for being wrongfully charged with a criminal offence;
“mobility supplement” means a supplement to which paragraph 5(1)(a)(vii) of Schedule 4 refers;
“mover” means an applicant who changes the dwelling in which the applicant is resident, and in respect of which the applicant is liable to pay council tax, from a dwelling in the area of one authority to a dwelling in the area of a second authority;
“the National Emergencies Trust” means the registered charity of that name (number 1182809) established on 28th March 2019;
“ neonatal care leave ” means leave under section 80EF of the Employment Rights Act 1996;
“net earnings” means such earnings as are calculated in accordance with paragraph 19 of Schedule 1;
“net profit” means such profit as is calculated in accordance with paragraph 29 of Schedule 1;
“new dwelling” means, for the purposes of the definition of “second authority” and paragraph 41 of Schedule 1, the dwelling to which an applicant has moved, or is about to move, in which the applicant will be resident;
“non-dependant” has the meaning given by regulation 9;
“occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;
“parental bereavement leave” means leave under section 80EA of the Employment Rights Act 1996;
“partner”, in relation to a person, means—
where that person is a member of a couple, the other member of that couple; or
where that person is polygamously married to two or more members of his household, any such member to whom he is married;
“paternity leave” means a period of absence from work on ... paternity leave by virtue of section 80A or 80B of the Employment Rights Act 1996 ... ;
“ pension age disability payment ” has the meaning given in regulation 2 of the Disability Assistance for Older People (Scotland) Regulations 2024;
“pension fund holder” means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme concerned;
“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 ;
“pensioner” has the meaning given by regulation 3(a);
“person on income support” means a person in receipt of income support;
“person treated as not being in Great Britain” has the meaning given by regulation 12;
“person who is not a pensioner” has the meaning given by regulation 3(b);
“personal independence payment” has the meaning given by Part 4 of the Welfare Reform Act 2012;
“personal pension scheme” means—
a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993 ;
an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) of that Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004 ;
a personal pension scheme approved under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 1988 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(g) of Schedule 36 to the Finance Act 2004;
“policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;
“polygamous marriage” means any marriage to which regulation 5 applies;
“ the Post Office ” means Post Office Limited (registered number 02154540);
“ Post Office compensation payment ” means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support which is—
in connection with the failings of the Horizon system; or
otherwise payable following the judgment in Bates and Others v Post Office Ltd ((No. 3) “Common Issues”);
“qualifying age for state pension credit” means (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002)—
in the case of a woman, pensionable age; or
in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;
“qualifying contributory benefit” means—
severe disablement allowance;
incapacity benefit;
contributory employment and support allowance;
“qualifying income-related benefit” means—
income support;
income-based jobseeker’s allowance;
income-related employment and support allowance;
“qualifying course” means a qualifying course as defined for the purposes of Parts 2 and 4 of the Job Seeker’s Allowance Regulations 1996 ;
“qualifying person” means—
a person in respect of whom a Grenfell Tower support payment , a historical child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment, an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment has been made or payment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, ... the Windrush Compensation Scheme , the National Emergencies Trust , the Victims of Overseas Terrorism Compensation Scheme or the London Bombings Relief Charitable Fund; ...
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“reduction week” means a period of seven consecutive days beginning with a Monday and ending with a Sunday;
“relative” means a close relative, grandparent, grandchild, uncle, aunt, nephew or niece;
“relevant week”, in relation to any particular day, means the week within which the day in question falls;
“remunerative work” has the meaning given by regulation 10;
“rent” means “eligible rent” to which regulation 12 of the Housing Benefit (Persons who have acquired the qualifying age for state pension credit) Regulations 2006 refer, less any deductions in respect of non-dependants which fall to be made under paragraph 8 of Schedule 1 (non-dependant deductions);
“savings credit” is to be construed in accordance with sections 1 and 3 of the State Pension Credit Act 2002;
“ Scottish Adult Disability Living Allowance ” has the meaning given in regulation 2 of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;
“Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007;
“the Scottish Infected Blood Support Scheme” means the scheme of that name administered by the Common Services Agency (constituted under section 10 of the National Health Service (Scotland) Act 1978);
“Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;
“second authority” means the authority to which a mover is liable to make payments for the new dwelling;
“self-employed earner” is to be construed in accordance with section 2(1)(b) of the SSCBA;
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“shared parental leave” means leave under section 75E or 75G of the Employment Rights Act 1996;
“single applicant” means an applicant who neither has a partner nor is a lone parent;
“the Skipton Fund ” means the ex-gratia payment scheme administered by the Skipton Fund Limited, incorporated on 25th March 2004, for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with the scheme’s provisions;
“sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section;
“the SSCBA” means the Social Security Contributions and Benefits Act 1992 ;
“state pension credit” means state pension credit under the State Pension Credit Act 2002;
“ statutory neonatal care pay ” means a payment to which a person is entitled in accordance with section 171ZZ16 of the SSCBA;
“statutory parental bereavement pay” means a payment to which a person is entitled in accordance with section 171ZZ6 of the Social Security Contribution and Benefits Act 1992;
“student” means a person, other than a person in receipt of a training allowance, who is attending or undertaking—
a course of study at an educational establishment; or
a qualifying course;
“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next;
“training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—
out of public funds by a Government department or by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise ... or the Welsh Ministers;
to a person for his maintenance or in respect of a member of his family; and
for the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to him or so provided or approved by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise or the Welsh Ministers,
but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than under arrangements made under section 2 of the Employment and Training Act 1973 , or is training as a teacher;
“ the Trusts ” (except where the context otherwise requires) means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No 2) Trust and “Trustees” is to be construed accordingly;
“universal credit” has the meaning given by section 1 of the Welfare Reform Act 2012 ;
“ vaccine damage payment ” means a payment made under the Vaccine Damage Payments Act 1979;
“ the Victims of Overseas Terrorism Compensation Scheme ” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010;
“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;
“war disablement pension” means any retired pay or pension or allowance payable in respect of disablement under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 ;
“war pension” means a war disablement pension, a war widow’s pension or a war widower’s pension;
“war widow’s pension” means any pension or allowance payable to a woman as a widow under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;
“war widower’s pension” means any pension or allowance payable to a man as a widower or to a surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;
“water charges” means—
as respects England and Wales, any water and sewerage charges under Chapter 1 of Part 5 of the Water Industry Act 1991 ,
as respects Scotland, any water and sewerage charges established by Scottish Water under a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002 ,
in so far as such charges are in respect of the dwelling which a person occupies as his home;
“the We Love Manchester Emergency Fund” means the registered charity of that name (number 1173260) established on 30th May 2017;
“the Windrush Compensation Scheme” means—
the scheme of that name operated by the Secretary of State for the purpose of compensating individuals who have suffered loss in connection with being unable to demonstrate their lawful status in the United Kingdom; and
the policy entitled “Windrush Scheme: Support in urgent and exceptional circumstances” which was operated by the Secretary of State for the purpose of compensating individuals who, for urgent and exceptional reasons, required support in advance of the scheme referred to in paragraph (a) of this definition becoming operational;
“ Windrush payment ” means a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020;
“working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;
“young person” means a person who falls within the definition of qualifying young person in section 142 of the SSCBA .
(2) In these Regulations, where an amount is to be rounded to the nearest penny, a fraction of a penny must be disregarded if it is less than half a penny and must otherwise be treated as a whole penny.
(3) For the purpose of these Regulations, a person is on an income-based jobseeker’s allowance on any day in respect of which an income-based jobseeker’s allowance is payable to him and on any day—
(a) in respect of which he satisfies the conditions for entitlement to an income-based jobseeker’s allowance but where the allowance is not paid because of a reduction in accordance with section 19 or 19A or regulations made under section 17A or 19B of the Jobseekers Act 1995 (circumstances in which a jobseeker’s allowance is not payable);
(b) which is a waiting day for the purposes of paragraph 4 of Schedule 1 to that Act and which falls immediately before a day in respect of which an income-based jobseeker’s allowance is payable to him or would be payable to him but for section 19 or 19A or regulations made under section 17A or 19B of that Act; or
(c) in respect of which an income-based jobseeker’s allowance would be payable but for a restriction imposed pursuant to section 6B, 7, 8 or 9 of the Social Security Fraud Act 2001 (loss of benefit provisions).
(4) For the purposes of these Regulations, a person is on an income-related employment and support allowance on any day in respect of which an income-related employment and support allowance is payable to him and on any day—
(a) in respect of which he satisfies the conditions for entitlement to an income-related employment and support allowance but where the allowance is not paid in accordance with section 18 of the Welfare Reform Act 2007 (disqualification); or
(b) which is a waiting day for the purposes of paragraph 2 of Schedule 2 to that Act and which falls immediately before a day in respect of which an income-related employment and support allowance is payable to him or would be payable to him but for section 18 of that Act.
(5) For the purposes of these Regulations, two persons shall be taken to be estranged only if their estrangement constitutes a breakdown of the relationship between them.
(6) In these Regulations, references to any person in receipt of state pension credit includes a person who would be in receipt of state pension credit but for regulation 13 of the State Pension Credit Regulations 2002 (small amounts of state pension credit).
(7) In these Regulations, references to a person in class A, B or C (as the case may be) is a reference to class A, B or C described in paragraphs 2 to 4 of Schedule 1.
(8) References in these Regulations to an applicant participating as a service user are to—
(a) a person who is being consulted by or on behalf of—
(i) a body which has a statutory duty to provide services in the field of health, social care or social housing; or
(ii) a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,
in their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services;
(aa) a person who is being consulted by or on behalf of—
(i) the Secretary of State in relation to any of the Secretary of State’s functions in the field of social security or child support or under section 2 of the Employment and Training Act 1973 ; or
(ii) a body which conducts research or undertakes monitoring for the purpose of planning or improving such functions,
in their capacity as a person affected or potentially affected by the exercise of those functions or the carer of such a person; or
(b) the carer of a person consulted as described in sub-paragraph (a) or (aa) where the carer is not being consulted as described in that sub-paragraph.
(1) In these Regulations a person is—
(a) a “pensioner” if—
(i) he has attained the qualifying age for state pension credit; and
(ii) he is not and, if he has a partner, his partner is not—
(aa) a person on income support, on an income-based jobseeker’s allowance or on an income-related employment and support allowance; or
(bb) a person with an award of universal credit; and
(b) a “person who is not a pensioner” if—
(i) he has not attained the qualifying age for state pension credit; or
(ii) he has attained the qualifying age for state pension credit and he, or if he has a partner, his partner, is—
(aa) a person on income support, on income-based jobseeker’s allowance or an income-related employment and support allowance; or
(bb) a person with an award of universal credit.
(2) For the purposes of sub-paragraphs (a)(ii)(bb) and (b)(ii)(bb) in paragraph (1) an award of universal credit is to be disregarded —
(a) during the relevant period; or
(b) where regulation 60A of the Universal Credit (Transitional Provisions) Regulations 2014 applies in respect of the award.
(3) In this regulation—
“assessment period” has the same meaning as in the Universal Credit Regulations 2013;
“relevant period” means the period beginning with the day on which P and each partner of P has attained the qualifying age for state pension credit and ending with the day on which the last assessment period for universal credit ends.
In these Regulations, “couple” means—
(a) two people who are married to, or civil partners of, each other and are members of the same household; or
(b) two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners .
(1) This regulation applies to any case where—
(a) a person is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and
(b) either party to the marriage has for the time being any spouse additional to the other party.
(2) For the purposes of regulation 4 neither party to the marriage is to be taken to be a member of a couple.
(1) In these Regulations “family” means—
(a) a couple;
(b) a couple and a member of the same household for whom one of them is or both are responsible and who is a child or a young person; or
(c) a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a young person.
(2) The references to a child or young person in sub-paragraph (1)(b) and (c) include a child or young person in respect of whom section 145A of the SSCBA applies for the purposes of entitlement to child benefit, but only for the period prescribed under section 145A(1).
(3) The references to a young person in paragraph (1)(b) and (c) do not include a young person who is—
(a) on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance; ...
(b) a person to whom section 6 of the Children (Leaving Care) Act 2000 (exclusion from benefits) applies ; or
(c) entitled to an award of universal credit.
(1) A person is to be treated as responsible for a child or young person who is normally living with him, including a child or young person to whom regulation 6(2) applies.
(2) Where a child or young person spends equal amounts of time in different households, or where there is a question as to which household he is living in, the child or young person must be treated for the purposes of paragraph (1) as normally living with—
(a) the person who is receiving child benefit in respect of that child or young person, or
(b) if there is no such person—
(i) where only one claim for child benefit has been made in respect of him, the person who made that claim, or
(ii) in any other case the person who has the primary responsibility for him.
(3) For the purposes of these Regulations a child or young person is the responsibility of only one person in any reduction week and any person other than the one treated as responsible for the child or young person under this regulation is to be treated as not so responsible.
(1) Subject to paragraphs (2) and (3), an applicant and any partner and, where the applicant or his partner is treated (by virtue of regulation 7) as responsible for a child or young person, that child or young person and any child of that child or young person, are to be treated as members of the same household notwithstanding that any of them is temporarily absent from that household.
(2) A child or young person is not to be treated as a member of the applicant’s household where he is—
(a) placed with the applicant or his partner by a local authority under section 22C ... of the Children Act 1989 or by a voluntary organisation under section 59(1)(a) of that Act, or section 81(2) of the Social Services and Well-being (Wales) Act 2014 (ways in which looked after children are to be accommodated and maintained) or in Scotland boarded out or placed with the applicant or his partner under a relevant enactment or in Wales, placed with the applicant or the applicant’s partner by a local authority under section 81 of the Social Services and Well-being (Wales) Act 2014 or by a voluntary organisation under section 59(1)(a) of the Children Act 1989 ; or
(b) placed, or in Scotland boarded out, with the applicant or his partner prior to adoption; or
(c) placed for adoption with the applicant or his partner in accordance with the Adoption and Children Act 2002 , the Adoption Agencies (Scotland) Regulations 2009 or the Adoption (Northern Ireland) Order 1987 .
(3) Subject to paragraph (4), paragraph (1) does not apply to a child or young person who is not living with the applicant and who—
(a) is being looked after by, or in Scotland is in the care of, a local authority under a relevant enactment; or
(b) has been placed, or in Scotland boarded out, with a person other than the applicant prior to adoption; or
(c) has been placed for adoption in accordance with the Adoption and Children Act 2002 or the Adoption Agencies (Scotland) Regulations 2009.
(4) An authority must treat a child or young person to whom paragraph (3)(a) applies as being a member of the applicant’s household in any reduction week where—
(a) that child or young person lives with the applicant for part or all of that reduction week; and
(b) the authority considers that it is reasonable to do so taking into account the nature and frequency of that child’s or young person’s visits.
(5) In this regulation “relevant enactment” means—
(a) the Army Act 1955 ;
(b) the Air Force Act 1955 ;
(c) the Naval Discipline Act 1957 ;
(d) the Matrimonial Proceedings (Children) Act 1958 ;
(e) the Social Work (Scotland) Act 1968 ;
(f) the Family Law Reform Act 1969 ;
(g) the Children and Young Persons Act 1969 ;
(h) the Matrimonial Causes Act 1973 ;
(i) the Children Act 1975 ;
(j) the Domestic Proceedings and Magistrates’ Courts Act 1978 ;
(k) the Adoption and Children (Scotland) Act 2007 ;
(l) the Family Law Act 1986 ;
(m) the Children Act 1989 ;
(n) the Children (Scotland) Act 1995 ; ...
(na) the Children’s Hearings (Scotland) Act 2011; and
(o) the Legal Aid, Sentencing and Punishment of Offenders Act 2012 .
(1) In these Regulations, “non-dependant” means any person, except someone to whom paragraph (2) applies, who normally resides with an applicant or with whom an applicant normally resides.
(2) This paragraph applies to—
(a) any member of the applicant’s family;
(b) if the applicant is polygamously married, any partner of his and any child or young person who is a member of his household and for whom he or one of his partners is responsible;
(c) a child or young person who is living with the applicant but who is not a member of his household by virtue of regulation 8 (households);
(d) subject to paragraph (3), any person who, with the applicant, is jointly and severally liable to pay council tax in respect of a dwelling for any day under section 6 or 7 of the 1992 Act (persons liable to pay council tax);
(e) subject to paragraph (3), any person who is liable to make payments on a commercial basis to the applicant or the applicant’s partner in respect of the occupation of the dwelling;
(f) a person who lives with the applicant in order to care for him or a partner of his and who is engaged by a charitable or voluntary organisation which makes a charge to the applicant or his partner for the services provided by that person.
(3) Excepting persons to whom sub-paragraph (2)(a) to (c) and (f) refer, a person to whom any of the following paragraphs applies is a non-dependant—
(a) a person who resides with the person to whom he is liable to make payments in respect of the dwelling and either—
(i) that person is a close relative of his or his partner; or
(ii) the tenancy or other agreement between them is other than on a commercial basis;
(b) a person whose liability to make payments in respect of the dwelling appears to the authority to have been created to take advantage of a scheme except someone who was, for any period within the eight weeks prior to the creation of the agreement giving rise to the liability to make such payments, otherwise liable to make payments of rent in respect of the same dwelling;
(c) a person who becomes jointly and severally liable with the applicant for council tax in respect of a dwelling and who was, at any time during the period of eight weeks prior to his becoming so liable, a non-dependant of one or more of the other residents in that dwelling who are so liable for the tax, unless the change giving rise to the new liability was not made to take advantage of a scheme.
(1) Subject to the following provisions of this regulation, a person must be treated for the purposes of these Regulations as engaged in remunerative work if he is engaged, or, where his hours of work fluctuate, he is engaged on average, for not less than 16 hours a week, in work for which payment is made or which is done in expectation of payment.
(2) Subject to sub-paragraph (3), in determining the number of hours for which a person is engaged in work where his hours of work fluctuate, regard must be had to the average of hours worked over—
(a) if there is a recognisable cycle of work, the period of one complete cycle (including, where the cycle involves periods in which the person does no work, those periods but disregarding any other absences);
(b) in any other case, the period of 5 weeks immediately prior to the date of application, or such other length of time as may, in the particular case, enable the person’s weekly average hours of work to be determined more accurately.
(3) Where, for the purposes of paragraph (2)(a), a person’s recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which he does not work, those periods and any other periods not forming part of such holidays or vacations during which he is not required to work must be disregarded in establishing the average hours for which he is engaged in work.
(4) Where no recognisable cycle has been established in respect of a person’s work, regard must be had to the number of hours or, where those hours will fluctuate, the average of the hours, which he is expected to work in a week.
(5) A person must be treated as engaged in remunerative work during any period for which he is absent from work referred to in paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.
(6) A person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance for more than 3 days in any reduction week must be treated as not being in remunerative work in that week.
(7) A person must not be treated as engaged in remunerative work on any day on which the person is on maternity leave, paternity leave , shared parental leave , parental bereavement leave , neonatal care leave or adoption leave, or is absent from work because he is ill.
(8) A person must not be treated as engaged in remunerative work on any day on which he is engaged in an activity in respect of which—
(a) a sports award has been made, or is to be made, to him; and
(b) no other payment is made or is expected to be made to him.
(1) Subject to paragraph (2), the classes of pensioners described in paragraph 1 of Schedule 1 are classes of person prescribed for the purposes of paragraph 2(9)(b) of Schedule 1A to the 1992 Act and which must be included in an authority’s scheme.
(2) Pensioners whose capital exceeds £16,000 are a class of person prescribed for the purposes of that paragraph and which must not be included in an authority’s scheme.
(3) Capital for the purposes of paragraph (2) is to be calculated in accordance with Part 6 of Schedule 1.
(1) Persons treated as not being in Great Britain are a class of person prescribed for the purposes of paragraph 2(9)(b) of Schedule 1A to the 1992 Act and which must not be included in an authority’s scheme.
(2) Except where a person falls within paragraph (5) or (6), a person is to be treated as not being in Great Britain if the person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.
(3) A person must not be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.
(4) For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of, or in accordance with—
(a) regulation 13 of the EEA Regulations ... ;
(aa) regulation 14 of the EEA Regulations, but only in a case where the right exists under that regulation because the person is—
(i) a jobseeker for the purpose of the definition of “qualified person” in regulation 6(1) of those Regulations,
(ii) a family member (within the meaning of regulation 7 of those Regulations) of such a jobseeker;
(ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) regulation 16 of the EEA Regulations , but only in a case where the right exists under that regulation because the applicant satisfies the criteria in paragraph (5) of that regulation ....
(4A) For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of a person having been granted limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 by virtue of—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Appendix EU to the immigration rules made under section 3(2) of that Act; ...
(c) being a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules made under section 3(2) of that Act ; or
(d) having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules made under section 3(2) of that Act.
(4B) Paragraph (4A)(b) does not apply to a person who—
(a) has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland; and
(b) would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (b).
(5) A person falls within this paragraph if the person is—
(za) a person granted leave in accordance with the immigration rules made under section 3(2) of the Immigration Act 1971, where such leave is granted by virtue of—
(i) the Afghan Relocations and Assistance Policy; or
(ii) the previous scheme for locally-employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme);
(zb) a person in Great Britain not coming within sub-paragraph (za) or (e) who left Afghanistan in connection with the collapse of the Afghan government that took place on 15th August 2021;
(zc) a person in Great Britain who was residing in Ukraine immediately before 1st January 2022, left Ukraine in connection with the Russian invasion which took place on 24th February 2022 and—
(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971;
(ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act; or
(iii) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;
(zd) a person who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7th October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7th October 2023 or the violence which rapidly escalated in the region following the attack and—
(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971,
(ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act, or
(iii) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;
(ze) a person who was residing in Sudan before 15th April 2023, left Sudan in connection with the violence which rapidly escalated on 15th April 2023 in Khartoum and across Sudan and—
(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971,
(ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act, or
(iii) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;
(zf) a person who—
(i) was residing in a country or territory outside Great Britain immediately before His Majesty’s Government—
(aa) provided public information to advise British nationals to leave that country or territory, or
(bb) arranged the evacuation of British nationals from that country or territory;
(ii) has left that country or territory and is present in Great Britain; and
(iii) has—
(aa) a right of abode in the United Kingdom within the meaning given in section 2 of the Immigration Act 1971,
(bb) no requirement of leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act,
(cc) leave to enter or remain in the United Kingdom in accordance with immigration rules made under section 3(2) of that Act, or
(dd) leave on a discretionary basis outside of rules made under section 3(2) of that Act; or
(zg) a person who, as part of a safe and legal humanitarian immigration route, has leave to enter or remain in the United Kingdom in accordance with immigration rules made under section 3(2) of the Immigration Act 1971 or leave on a discretionary basis outside of rules;
(a) a qualified person for the purposes of regulation 6 of the EEA Regulations as a worker or a self-employed person;
(b) a family member of a person referred to in sub-paragraph (a) ...;
(c) a person who has a right to reside permanently in the United Kingdom by virtue of regulation 15(1)(c), (d) or (e) of the EEA Regulations;
(ca) a family member of a relevant person of Northern Ireland, with a right to reside which falls within paragraph (4A)(b), provided that the relevant person of Northern Ireland falls within paragraph (5)(a), or would do so but for the fact that they are not an EEA national;
(cb) a frontier worker within the meaning of regulation 3 of the Citizens’ Rights (Frontier Workers) (EU Exit) Regulations 2020;
(cc) a family member of a person referred to in sub-paragraph (cb), who has been granted limited leave to enter, or remain in, the United Kingdom by virtue of Appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971;
(d) a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;
(e) a person who has been granted, or who is deemed to have been granted, leave outside the rules made under section 3(2) of the Immigration Act 1971 ...
(f) a person who has humanitarian protection granted under those rules; ...
(g) a person who is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act 1999 and who is in the United Kingdom as a result of his deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom;
(h) in receipt of income support ... or on an income-related employment and support allowance; ... ...
(ha) in receipt of an income-based jobseeker’s allowance and has a right to reside other than a right to reside falling within paragraph (4); ... or
(hb) in receipt of universal credit.
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5A) Paragraph (5)(zf) does not apply after the expiry of 6 months beginning on the day on which the public information is issued, or the evacuation is started.
(6) A person falls within this paragraph if the person is a Crown servant or member of Her Majesty’s forces posted overseas.
(7) A person mentioned in sub-paragraph (6) is posted overseas if the person is performing overseas the duties of a Crown servant or member of Her Majesty’s forces and was, immediately before the posting or the first of consecutive postings, habitually resident in the United Kingdom.
(8) In this regulation—
“claim for asylum” has the same meaning as in section 94(1) of the Immigration and Asylum Act 1999 ;
“Crown servant” means a person holding an office or employment under the Crown;
“EEA national” has the meaning given in regulation 2(1) of the EEA Regulations;
“ EEA Regulations ” means the Immigration (European Economic Area) Regulations 2016 and references to the EEA Regulations are to be read with Schedule 4 to the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) Regulations 2020 ; and
“family member” has the meaning given in regulation 7(1)(a), (b) or (c) of the EEA Regulations, except that regulation 7(4) of the EEA Regulations does not apply for the purposes of paragraphs (4B) and (5)(ca);
“relevant person of Northern Ireland” has the meaning given in Annex 1 of Appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971.
“Her Majesty’s forces” has the same meaning as in the Armed Forces Act 2006.
(1) Persons subject to immigration control are a class of person prescribed for the purposes of paragraph 2(9)(b) of Schedule 1A to the 1992 Act and which must not be included in an authority’s scheme.
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) “Person subject to immigration control” has the same meaning as in section 115(9) of the Immigration and Asylum Act 1999.
(1) A scheme must make provision in respect of pensioners.
(2) Schedules 1 to 6, which contain those matters that must be included in a scheme in respect of pensioners, have effect.
(1) A scheme must include the provisions set out in Schedules 7 and 8.
(2) The provisions mentioned in paragraph (1) must apply to all applicants (both persons who are pensioners and persons who are not pensioners) unless otherwise provided.
(1) A scheme must include provision that any payment made under the Energy Rebate Scheme 2022 is to be disregarded in determining—
(a) an applicant’s entitlement to a reduction under the scheme; or
(b) the amount of any reduction to which the applicant is entitled.
(2) In this regulation—
“ the Energy Rebate Scheme 2022 ” means the scheme to provide financial support in respect of energy bills which was announced in Parliament by the Chancellor of the Exchequer on 3rd February 2022.
(1) A scheme must include provision that any payment made in connection with the Homes for Ukraine scheme is to be disregarded in determining—
(a) an applicant’s entitlement to a reduction under the scheme; or
(b) the amount of any reduction to which the applicant is entitled.
(2) In this regulation—
“ the Homes for Ukraine scheme ” means the Homes for Ukraine sponsorship scheme which was announced in Parliament by the Secretary of State for Levelling Up, Housing and Communities on 14th March 2022.
(1) The classes of pensioners described in paragraphs 2 to 4 are entitled to a reduction under an authority’s scheme.
(2) In those paragraphs, references to an applicant’s income or capital include, in a case where that income or capital cannot accurately be determined, references to the applicant’s estimated income or capital.
On any day class A consists of any person who is a pensioner—
(a) who is for that day liable to pay council tax in respect of a dwelling of which he is a resident ;
(b) who, subject to paragraph 5 (periods of absence from a dwelling), is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum council tax reduction amount can be calculated;
(d) who does not fall within a class of persons prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority’s scheme;
(e) whose income (if any) for the relevant week does not exceed his applicable amount; and
(f) who has made an application.
On any day class B consists of any person who is a pensioner—
(a) who is for that day liable to pay council tax in respect of a dwelling of which he is a resident;
(b) who, subject to paragraph 5, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum council tax reduction amount can be calculated;
(d) who does not fall within a class of person prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority’s scheme;
(e) whose income for the relevant week is greater than his applicable amount;
(f) in respect of whom amount A exceeds amount B where—
(i) amount A is the maximum council tax reduction in respect of the day in the applicant’s case; and
(ii) amount B is 2 6/7 per cent of the difference between his income for the relevant week and his applicable amount; and
(g) who has made an application.
(1) On any day class C consists of any person who is a pensioner—
(a) who is for that day liable to pay council tax in respect of a dwelling of which he is a resident;
(b) who, subject to paragraph 5, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum council tax reduction amount can be calculated;
(d) who does not fall within a class of person prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority’s scheme;
(e) who has made an application; and
(f) in relation to whom the condition in sub-paragraph (2) is met.
(2) The condition referred to in sub-paragraph (1)(f) is that no other resident of the dwelling is liable to pay rent to the applicant in respect of the dwelling and there is an alternative maximum council tax reduction in respect of the day in the case of that person which is derived from the income, or aggregate incomes, of one or more residents to whom this sub-paragraph applies.
(3) Sub-paragraph (2) applies to any other resident of the dwelling who—
(a) is not a person who, in accordance with Schedule 1 to the 1992 Act, falls to be disregarded for the purposes of discount;
(b) is not a person who is liable for council tax solely in consequence of the provisions of section 9 of the 1992 Act (spouse’s or civil partner’s joint and several liability for tax);
(c) is not a person who is residing with a couple or with the members of a polygamous marriage where the applicant is a member of that couple or of that marriage and—
(i) in the case of a couple, neither member of that couple is a person who, in accordance with Schedule 1 to the 1992 Act, falls to be disregarded for the purposes of discount; or
(ii) in the case of a polygamous marriage, two or more members of that marriage are not persons who, in accordance with Schedule 1 to the 1992 Act, fall to be disregarded for the purposes of discount;
(d) is not a person who jointly with the applicant falls within the same paragraph of section 6(2)(a) to (e) of the 1992 Act (persons liable to pay council tax) as applies in the case of the applicant; or
(e) is not a person who is residing with two or more persons both or all of whom fall within the same paragraph of section 6(2)(a) to (e) of the 1992 Act where two or more of those persons are not persons who, in accordance with Schedule 1 to the 1992 Act, fall to be disregarded for the purposes of discount.
(1) A person is not absent from a dwelling in relation to any day which falls within a period of temporary absence from that dwelling.
(2) In sub-paragraph (1), a “period of temporary absence” means—
(a) a period of absence not exceeding 13 weeks, beginning with the first whole day on which a person resides in residential accommodation in Great Britain where and for so long as—
(i) the person resides in that accommodation;
(ii) the part of the dwelling in which he usually resided is not let or sub-let; and
(iii) that period of absence does not form part of a longer period of absence from the dwelling of more than 52 weeks,
where he has entered the accommodation for the purpose of ascertaining whether it suits his needs and with the intention of returning to the dwelling if it proves not to suit his needs;
(b) subject to sub-paragraph (2B), a period of absence within Great Britain not exceeding 13 weeks, beginning with the first whole day of absence from the dwelling, where and for so long as—
(i) the person intends to return to the dwelling;
(ii) the part of the dwelling in which he usually resided is not let or sub-let; and
(iii) that period is unlikely to exceed 13 weeks; ...
(c) subject to sub-paragraph (2D), a period of absence within Great Britain not exceeding 52 weeks, beginning with the first whole day of that absence, where and for so long as—
(i) the person intends to return to the dwelling;
(ii) the part of the dwelling in which he usually resided is not let or sub-let;
(iii) the person is a person to whom sub-paragraph (3) applies; and
(iv) the period of absence is unlikely to exceed 52 weeks or, in exceptional circumstances, is unlikely substantially to exceed that period ; and
(d) subject to sub-paragraphs (2F), (3C), (3E), (3G) and (3I) and where sub-paragraph (2E) applies, a period of absence outside Great Britain not exceeding 4 weeks, beginning with the first day of that absence from Great Britain where and for so long as—
(i) the person intends to return to the dwelling;
(ii) the part of the dwelling in which he usually resides is not let or sub-let; and
(iii) the period of absence from Great Britain is unlikely to exceed 4 weeks.
(2A) The period of 13 weeks referred to in sub-paragraph (2)(b) shall run or continue to run during any period of absence from Great Britain.
(2B) Where—
(a) a person returns to Great Britain after a period of absence from Great Britain (period A);
(b) that person has been absent from the dwelling, including any absence within Great Britain, for less than 13 weeks beginning with the first day of absence from that dwelling; and
(c) at the outset of, or during, period A, period A ceased to be treated as a period of temporary absence,
then any day that follows period A and precedes the person’s return to the dwelling, shall not be treated as a period of temporary absence under sub-paragraph (2)(b).
(2C) The period of 52 weeks referred to in sub-paragraph (2)(c) shall run or continue to run during any period of absence from Great Britain.
(2D) Where —
(a) a person returns to Great Britain after a period of absence from Great Britain (period A);
(b) that person has been absent from the dwelling, including any absence within Great Britain, for less than 52 weeks beginning with the first day of absence from that dwelling; and
(c) at the outset of, or during, period A, period A ceased to be treated as a period of temporary absence,
then, any day that follows period A and precedes the person’s return to the dwelling, shall not be treated as a period of temporary absence under sub-paragraph (2)(c).
(2E) This sub-paragraph applies where—
(a) a person is temporarily absent from Great Britain;
(b) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.
(2F) If the temporary absence referred to in sub-paragraph (2)(d) is in connection with the death of—
(a) the person’s partner or a child or young person for whom the person or the person’s partner is responsible;
(b) the person’s close relative;
(c) the close relative of the person’s partner; or
(d) the close relative of a child or young person for whom the person or the person’s partner is responsible,
then the period of 4 weeks in the opening words of sub-paragraph (2)(d) may be extended by up to 4 further weeks if the relevant authority considers it unreasonable to expect the person to return to Great Britain within the first 4 weeks (and the reference in sub-paragraph (iii) of that paragraph to a period of 4 weeks shall, where the period is extended, be taken as referring to the period as so extended).
(3) This sub-paragraph applies to a person who—
(a) is a person to whom sub-paragraph (3A) applies;
(b) is resident in a hospital or similar institution as a patient;
(c) is undergoing, or whose partner or dependent child is undergoing ... medical treatment, or medically approved convalescence, in accommodation other than residential accommodation;
(d) is following ... a training course;
(e) is undertaking medically approved care of a person ...;
(f) is undertaking the care of a child whose parent or guardian is temporarily absent from the dwelling normally occupied by that parent or guardian for the purpose of receiving medically approved care or medical treatment;
(g) is ... receiving medically approved care provided in accommodation other than residential accommodation;
(h) is a student;
(i) is receiving care provided in residential accommodation and is not a person to whom sub-paragraph (2)(a) applies; or
(j) has left the dwelling he resides in through fear of violence, in that dwelling, or by a person who was formerly a member of the family of the person first mentioned.
(3A) This sub-paragraph applies to a person (“P”) who is—
(a) detained in custody on remand pending trial;
(b) detained pending sentence upon conviction; or
(c) as a condition of bail required to reside—
(i) in a dwelling, other than a dwelling P occupies as P’s home; or
(ii) in premises approved under section 13 of the Offender Management Act 2007,
and who is not also detained in custody following sentence upon conviction.
(3B) This sub-paragraph applies where—
(a) a person is temporarily absent from Great Britain;
(b) the person is a member of Her Majesty’s forces posted overseas, a mariner or a continental shelf worker;
(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.
(3C) Where sub-paragraph (3B) applies, a period of absence from Great Britain not exceeding 26 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as—
(a) the person intends to return to the dwelling;
(b) the part of the dwelling in which he usually resided is not let or sub-let;
(c) the period of absence from Great Britain is unlikely to exceed 26 weeks.
(3D) This sub-paragraph applies where—
(a) a person is temporarily absent from Great Britain;
(b) the person is a person described in any of paragraphs (b), (c), (g) or (j) of sub-paragraph (3);
(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.
(3E) Where sub-paragraph (3D) applies, a period of absence from Great Britain not exceeding 26 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as—
(a) the person intends to return to the dwelling;
(b) the part of the dwelling in which he usually resided is not let or sub-let;
(c) the period of absence is unlikely to exceed 26 weeks, or in exceptional circumstances, is unlikely substantially to exceed that period.
(3F) This sub-paragraph applies where—
(a) a person is temporarily absent from Great Britain;
(b) the person is a person described in any of paragraphs (a), (d), (e), (f), (h) or (i) of sub-paragraph (3);
(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.
(3G) Where sub-paragraph (3F) applies, a period of absence from Great Britain not exceeding 4 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as—
(a) the person intends to return to the dwelling;
(b) the part of the dwelling in which he usually resided is not let or sub-let;
(c) the period of absence is unlikely to exceed 4 weeks, or in exceptional circumstances, is unlikely substantially to exceed that period.
(3H) This sub-paragraph applies where—
(a) a person was present in a country or territory immediately before His Majesty’s Government—
(i) provided public information to advise British nationals to leave that country or territory, or
(ii) arranged the evacuation of British nationals from that country or territory;
(b) sub-paragraphs (2)(d), (2A), (2C), (2F), (3B), (3D) or (3F) applied to the person when the public information was issued or the evacuation began;
(c) the relevant authority is satisfied that it would be unreasonable to expect the person to return, or have returned, to Great Britain; and
(d) the person did not enter that country or territory when His Majesty’s Government’s public information was to advise British nationals to leave that country or territory.
(3I) Where sub-paragraph (3H) applies a period of absence not exceeding 26 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence.
(3J) Where a person is temporarily absent from Great Britain, except where the circumstances in sub-paragraph (2C) apply, the total period which is to be treated as a period of temporary absence will not exceed 26 weeks.
(4) This sub-paragraph applies to a person who is—
(a) detained in custody pending sentence upon conviction or under a sentence imposed by a court (other than a person who is detained in hospital under the provisions of the Mental Health Act 1983 , or, in Scotland, under the provisions of the Mental Health (Care and Treatment) (Scotland) Act 2003 or the Criminal Procedure (Scotland) Act 1995 or in Northern Ireland under Article 4 or 12 of the Mental Health (Northern Ireland) Order 1986 ); and
(b) on temporary release from detention in accordance with Rules made under the provisions of the Prison Act 1952 or the Prisons (Scotland) Act 1989 .
(5) Where sub-paragraph (4) applies to a person, then, for any day when he is on temporary release—
(a) if such temporary release was immediately preceded by a period of temporary absence under sub-paragraph (2)(b) or (c), he must be treated, for the purposes of sub-paragraph (1), as if he continues to be absent from the dwelling, despite any return to the dwelling;
(b) for the purposes of sub-paragraph (3)(a), he must be treated as if he remains in detention;
(c) if he does not fall within paragraph (a), he is not to be considered to be a person who is liable to pay council tax in respect of a dwelling of which he is a resident.
(6) In this paragraph—
“continental shelf worker” means a person who is employed, whether under a contract of service or not, in a designated area or a prescribed area in connection with any of the activities mentioned in section 11(2) of the Petroleum Act 1998;
“designated area” means any area which may from time to time be designated by Order in Council under the Continental Shelf Act 1964 as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;
“mariner” means a person who is employed under a contract of service either as a master or member of the crew of any ship or vessel, or in any other capacity on board any ship or vessel, where—
the employment in that capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by the ship or vessel; and
the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on its voyage;
“medically approved” means certified by a medical practitioner;
“member of Her Majesty’s forces posted overseas” means a person who is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006), who is absent from the main dwelling because the person has been posted outside of Great Britain to perform the duties of a member of Her Majesty’s regular forces or reserve forces;
“patient” means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution;
“prescribed area” means any area over which Norway or any member State (other than the United Kingdom) exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or such member State, or any other area which is from time to time specified under section 10(8) of the Petroleum Act 1998;
“residential accommodation” means accommodation which is provided in—
a care home;
an independent hospital;
an Abbeyfield Home; or
an establishment managed or provided by a body incorporated by Royal Charter or constituted by Act of Parliament other than a local social services authority;
“training course” means a course of training or instruction provided wholly or partly by or on behalf of or in pursuance of arrangements made with, or approved by or on behalf of, Skills Development Scotland, Scottish Enterprise, Highlands and Islands Enterprise, a government department or the Secretary of State.
(1) The applicable amount for a pensioner for a week is the aggregate of such of the following amounts as apply in his case—
(a) an amount in respect of his personal allowance, determined in accordance with paragraph 1 of Schedule 2 to these Regulations;
(b) an amount determined in accordance with paragraph 2 of that Schedule in respect of children or young persons who are members of his family ;
(c) if he is a member of a family of which at least one member is a child or young person, an amount determined in accordance with paragraph 3 of that Schedule (family premium);
(d) the amount of any premiums which may be applicable to him, determined in accordance with Parts 3 and 4 of that Schedule (premiums).
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) In Schedule 2—
“additional spouse” means a spouse of either party to the marriage who is additional to the other party to the marriage;
“patient” means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005 .
(1) Subject to sub-paragraphs (2) to (4), a person’s maximum council tax reduction amount in respect of a day is 100 per cent of the amount A/B where—
(a) A is the amount set by the authority as the council tax for the relevant financial year in respect of the dwelling in which he is a resident and for which he is liable, subject to any discount which may be appropriate to that dwelling under the 1992 Act; and
(b) B is the number of days in that financial year,
less any deductions in respect of non-dependants which fall to be made under paragraph 8 (non-dependant deductions).
(2) In calculating a person’s maximum council tax reduction under the authority’s scheme any reduction in the amount that person is liable to pay in respect of council tax, which is made in consequence of any enactment in, or made under, the 1992 Act (other than a reduction under that authority’s scheme), is to be taken into account.
(3) Subject to sub-paragraph (4), where an applicant is jointly and severally liable for council tax in respect of a dwelling in which he is resident with one or more other persons in determining the maximum council tax reduction in his case in accordance with sub-paragraph (1), the amount A is to be divided by the number of persons who are jointly and severally liable for that tax.
(4) Where an applicant is jointly and severally liable for council tax in respect of a dwelling with only his partner, sub-paragraph (3) does not apply in his case.
(5) The reference in sub-paragraph (3) to a person with whom an applicant is jointly and severally liable for council tax does not include a student to whom paragraph 75(1) of the Schedule to the Default Scheme Regulations applies.
(6) In this paragraph “relevant financial year” means, in relation to any particular day, the financial year within which the day in question falls.
(1) Subject to the following provisions of this paragraph, the non-dependant deductions in respect of a day referred to in paragraph 7 are—
(a) in respect of a non-dependant aged 18 or over in remunerative work, £15.95 x 1/7;
(b) in respect of a non-dependant aged 18 or over to whom paragraph (a) does not apply, £5.20 x 1/7.
(2) In the case of a non-dependant aged 18 or over to whom sub-paragraph (1)(a) applies, where it is shown to the appropriate authority that his normal gross weekly income is—
(a) less than £279.00 , the deduction to be made under this paragraph is that specified in sub-paragraph (1)(b);
(b) not less than £279.00 but less than £485.00 , the deduction to be made under this paragraph is £10.60 x 1/7 ;
(c) not less than £485.00 but less than £605.00 the deduction to be made under this paragraph is £13.30 x 1/7 .
(3) Only one deduction is to be made under this paragraph in respect of a couple or, as the case may be, members of a polygamous marriage and, where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount shall be deducted.
(4) In applying the provisions of sub-paragraph (2) in the case of a couple or, as the case may be, a polygamous marriage, regard must be had, for the purpose of that sub-paragraph, to the couple’s or, as the case may be, all members of the polygamous marriage’s joint weekly gross income.
(5) Where in respect of a day—
(a) a person is a resident in a dwelling but is not himself liable for council tax in respect of that dwelling and that day;
(b) other residents in that dwelling (the liable persons) have joint and several liability for council tax in respect of that dwelling and that day otherwise than by virtue of section 9 of the 1992 Act (liability of spouses and civil partners); and
(c) the person to whom paragraph (a) refers is a non-dependant of two or more of the liable persons,
the deduction in respect of that non-dependant must be apportioned equally between those liable persons.
(6) No deduction is to be made in respect of any non-dependants occupying an applicant’s dwelling if the applicant or his partner is—
(a) severely sight-impaired or blind or treated as such by virtue of sub-paragraphs (12) or (13) below; or
(b) receiving in respect of himself either—
(i) attendance allowance, or would be receiving that allowance but for—
(aa) a suspension of benefit in accordance with regulations under section 113(2) of the SSCBA ; or
(bb) an abatement as a result of hospitalisation; or
(ia) pension age disability payment, or would be receiving that payment but for the application of regulation 20 (effect of admission to hospital on ongoing entitlement to Pension Age Disability Payment) of the Disability Assistance for Older People (Scotland) Regulations 2024; or
(ii) the care component of the disability living allowance, or would be receiving that component, but for—
(aa) a suspension of benefit in accordance with regulations under section 113(2) of the SSCBA; or
(bb) an abatement as a result of hospitalisation; or
(iia) the care component of Scottish Adult Disability Living Allowance or would be receiving that payment but for the application of regulation 23 (effect of admission to hospital on ongoing entitlement to Scottish Adult Disability Living Allowance) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025; or
(iii) the daily living component of personal independence payment, or would be receiving that allowance but for a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012 (hospital in-patients); ...
(iiia) the daily living component of adult disability payment , or would be receiving that component but for the application of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the DAWAP Regulations ; or
(iv) an AFIP, or would be receiving that payment but for a suspension of it in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a person is undergoing medical treatment in a hospital or similar institution.
(7) No deduction is to be made in respect of a non-dependant if—
(a) although he resides with the applicant, it appears to the authority that his normal home is elsewhere; or
(b) he is in receipt of a training allowance paid in connection with youth training established under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 ; or
(c) he is a full-time student within the meaning of Part 11 of the Schedule to the Default Scheme Regulations (students); or
(d) he is not residing with the applicant because he has been a patient for a period in excess of 52 weeks, and for these purposes—
(i) “patient” has the meaning given in paragraph 5(6) of this Schedule, and
(ii) where a person has been a patient for two or more distinct periods separated by one or more intervals each not exceeding 28 days, he is to be treated as having been a patient continuously for a period equal in duration to the total of those distinct periods;
(e) he is not residing with the applicant because he is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006) who is absent, while on operations, from the dwelling usually occupied as their home.
(8) No deduction is to be made in respect of a non-dependant—
(a) who is on income support, state pension credit, an income-based jobseeker’s allowance or an income-related employment and support allowance; ...
(b) to whom Schedule 1 to the 1992 Act applies (persons disregarded for purposes of discount) but this paragraph does not apply to a non-dependant who is a student to whom paragraph 4 of that Schedule refers ; or
(c) who is entitled to an award of universal credit where the award is calculated on the basis that the person does not have any earned income.
(9) In the application of sub-paragraph (2) there is to be disregarded from the non-dependent’s weekly gross income—
(a) any attendance allowance, pension age disability payment, disability living allowance , Scottish Adult Disability Living Allowance, child disability payment, personal independence payment , adult disability payment or AFIP received by him;
(b) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation , the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund , ... the Windrush Compensation Scheme , the National Emergencies Trust , the Victims of Overseas Terrorism Compensation Scheme or the Independent Living Fund (2006) which are paid as income in kind (see sub-paragraph (13)); and
(ba) any of the following payments which are paid as income in kind—
(i) any Grenfell Tower support payment;
(ii) any historical child abuse payment;
(iii) any Windrush payment;
(iv) any Post Office compensation payment;
(v) any vaccine damage payment;
(vi) any LGBT Financial Recognition Scheme payment;
(vii) any miscarriage of justice compensation payment;
(c) the payments set out in sub-paragraph (10).
(10) The payments mentioned in sub-paragraph (9) are—
(a) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation , the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund , ... the Windrush Compensation Scheme , the National Emergencies Trust , the Victims of Overseas Terrorism Compensation Scheme or the Independent Living Fund (2006);
(aa) any Grenfell Tower support payment;
(ab) any historical child abuse payment;
(ac) any Windrush payment;
(ad) any Post Office compensation payment;
(ae) any vaccine damage payment;
(af) any payment out of the estate of a person to that person’s son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme ;
(ag) any payment out of the estate of a person, which derives from a payment made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person as a result of that person having been infected from contaminated blood products;
(ah) any LGBT Financial Recognition Scheme payment;
(ai) any miscarriage of justice compensation payment;
(b) any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts to which paragraph (a) refers or from a Grenfell Tower support payment and which is made to or for the benefit of—
(i) that person’s partner or former partner from whom he is not, or where that person has died was not, estranged or divorced or with whom he has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person’s death;
(ii) any child who is a member of that person’s family or who was such a member and who is a member of the applicant’s family; or
(iii) any young person who is a member of that person’s family or who was such a member and who is a member of the applicant’s family;
(c) any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced or, where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death, which derives from a payment made under or by any of the Trusts to which paragraph (a) refers or from a Grenfell Tower support payment and which is made to or for the benefit of—
(i) the person who is suffering from haemophilia or who is a qualifying person;
(ii) any child who is a member of that person’s family or who was such a member and who is a member of the applicant’s family; or
(iii) any young person who is a member of that person’s family or who was such a member and who is a member of the applicant’s family;
(d) any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts to which paragraph (a) refers or from a Grenfell Tower support payment , where—
(i) that person has no partner or former partner from whom he is not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child or young person who is or had been a member of that person’s family; and
(ii) the payment is made either—
(aa) to that person’s parent or step-parent, or
(bb) where that person at the date of the payment is a child, a young person or a student who has not completed his full-time education and has no parent or step-parent, to his guardian,
but only for a period from the date of the payment until the end of two years from that person’s death;
(e) any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts to which paragraph (a) refers or from a Grenfell Tower support payment , where—
(i) that person at the date of his death (the relevant date) had no partner or former partner from whom he was not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child or young person who was or had been a member of his family; and
(ii) the payment is made either—
(aa) to that person’s parent or step-parent, or
(bb) where that person at the relevant date was a child, a young person or a student who had not completed his full-time education and had no parent or step-parent, to his guardian,
but only for a period of two years from the relevant date;
(f) in the case of a person to whom or for whose benefit a payment referred to in this sub-paragraph is made, any income which derives from—
(i) any payment of income or capital made under or deriving from any of the Trusts referred to in paragraph (a); or
(ii) a Grenfell Tower support payment;
(g) any payment made under, or by, a trust which is approved by the Secretary of State and which is established for the purpose of giving relief and assistance to a disabled person whose disability was caused by their mother having taken a preparation containing the drug known as Thalidomide during her pregnancy.
(11) An applicant or his partner is severely sight-impaired or blind or treated as such for the purposes of sub-paragraph (6)(a) if the applicant or his partner—
(a) is registered as severely sight-impaired in a register kept by a local authority in Wales under section 18(1) of the Social Services and Well-being (Wales) Act 2014.
(b) is registered as severely sight-impaired in a register kept by a local authority in England under section 77(1) of the Care Act 2014 (registers of sight-impaired adults); or
(c) in Scotland, has been certified as blind and in consequence he is registered in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994.
(11A) For the purposes of sub-paragraph (8), “earned income” has the meaning given in regulation 52 of the Universal Credit Regulations 2013.
(12) For the purposes of sub-paragraph (11), a person who has ceased to be registered as severely sight-impaired or blind on regaining his eyesight is nevertheless to be treated as such for a period of 28 weeks following the date on which he ceased to be so registered.
(13) The reference in sub-paragraph (9)(b) and (ba) to “income in kind” does not include a payment to a third party made in respect of the applicant which is used by the third party to provide benefits in kind to the applicant.
(1) Subject to sub-paragraphs (2) and (3), the alternative maximum council tax reduction in respect of a day where the conditions set out in paragraph 4 (alternative maximum council tax reduction) are fulfilled, is the amount determined in accordance with Schedule 3 (amount of alternative maximum council tax reduction).
(2) Subject to sub-paragraph (3), where an applicant is jointly and severally liable for council tax in respect of a dwelling in which he is resident with one or more other persons, in determining the alternative maximum council tax reduction in his case, the amount determined in accordance with Schedule 3 must be divided by the number of persons who are jointly and severally liable for that tax.
(3) Where an applicant is jointly and severally liable for council tax in respect of a dwelling with only his partner, solely by virtue of section 9 of the 1992 Act (liability of spouses and civil partners), sub-paragraph (2) does not apply in his case.
(1) Where a person is entitled to a reduction under an authority’s scheme in respect of a day, the amount of the reduction to which he is entitled is as follows.
(2) Where the person is within class A, that amount is the maximum council tax reduction amount in respect of the day in the applicant’s case.
(3) Where the person is within class B, that amount is the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given in paragraph 3 (income greater than applicable amount).
(4) Where the person is within class C, that amount is the amount which is the alternative maximum council tax reduction in respect of the day in the applicant’s case.
(5) Sub-paragraph (6) applies where both—
(a) sub-paragraph (2) or sub-paragraph (3), and
(b) sub-paragraph (4),
apply to a person.
(6) The amount of the reduction to which he is entitled is whichever is the greater of—
(a) the amount of the reduction given by sub-paragraph (2) or sub-paragraph (3), as the case may be, and
(b) the amount of the reduction given by sub-paragraph (4).
(1) The income and capital of—
(a) an applicant; and
(b) any partner of that applicant,
is to be calculated in accordance with the provisions of this Part.
(2) The income and capital of any partner of the applicant is to be treated as income and capital of the applicant, and in this Part any reference to the applicant applies equally to any partner of the applicant.
(3) Where an applicant or the partner of an applicant is married polygamously to two or more members of his household—
(a) the applicant must be treated as possessing capital and income belonging to each such member; and
(b) the income and capital of that member must be calculated in accordance with the following provisions of this Part in like manner as for the applicant.
(1) Sub-paragraph (2) applies where it appears to an authority that a non-dependant and an applicant have entered into arrangements in order to take advantage of the authority’s scheme and the non-dependant has more income and capital than the applicant.
(2) Except where the applicant is on a guarantee credit the authority must treat the applicant as possessing income and capital belonging to that non-dependant and, in such a case, any income and capital which the applicant does possess must be disregarded.
(3) Where an applicant is treated as possessing income and capital belonging to a non-dependant under sub-paragraph (2) the income and capital of that non-dependant must be calculated in accordance with the following provisions of this Part in like manner as for the applicant and, except where the context otherwise requires, any reference to the “applicant” is to be construed for the purposes of this Part as if it were a reference to that non-dependant.
In the case of an applicant who is in receipt, or whose partner is in receipt, of a guarantee credit, the whole of his capital and income must be disregarded.
(1) In determining the income and capital of an applicant who has, or whose partner has, an award of state pension credit comprising only the savings credit, subject to the following provisions of this paragraph, an authority must use the calculation or estimate of the applicant’s or as the case may be, the applicant’s partner’s income and capital made by the Secretary of State for the purpose of determining the award of state pension credit.
(2) Where the calculation or estimate provided by the Secretary of State includes the amount taken into account in that determination in respect of net income, the authority may only adjust that amount so far as necessary to take into account—
(a) the amount of any savings credit payable;
(b) in respect of any dependent children of the applicant, child care charges taken into account under paragraph 24(1)(c) (calculation of income on a weekly basis);
(c) the higher amount disregarded under this Schedule in respect of—
(i) lone parent’s earnings; or
(ii) payments of maintenance, whether under a court order or not, which are made or due to be made by—
(aa) the applicant’s former partner, or the applicant’s partner’s former partner; or
(bb) the parent of a child or young person where that child or young person is a member of the applicant’s family except where that parent is the applicant or the applicant’s partner;
(d) any amount to be disregarded by virtue of paragraph 10(1) of Schedule 4 (sums disregarded from earnings);
(e) the income and capital of any partner of the applicant who is treated as a member of the applicant’s household under regulation 8, to the extent that it is not taken into account in determining the net income of the person claiming state pension credit;
(f) paragraph 12 (circumstances in which income of a non-dependant is to be treated as applicant’s), if the authority determines that that provision applies in the applicant’s case;
(g) such further reduction (if any) as the authority thinks fit under section 13A(1)(c) of the 1992 Act ;
(h) any amount to be disregarded by virtue of paragraph 6 of Schedule 4.
(3) Paragraphs 16 to 36 of this Schedule do not apply to the amount of the net income to be taken into account under sub-paragraph (1), but do apply (so far as relevant) for the purpose of determining any adjustments to that amount which the authority makes under sub-paragraph (2).
(4) If sub-paragraph (5) applies, the authority must calculate the applicant’s capital in accordance with paragraphs 31 to 36 of this Schedule.
(5) This sub-paragraph applies if—
(a) the Secretary of State notifies the authority that the applicant’s capital has been determined as being £16,000 or less;
(b) subsequent to that determination the applicant’s capital rises to more than £16,000; and
(c) the increase occurs whilst there is in force an assessed income period within the meaning of sections 6 and 9 of the State Pension Credit Act 2002 .
Where neither paragraph 13 (applicant in receipt of guarantee credit) nor 14 (calculation of income in savings credit only cases) applies in the applicant’s case, his income and capital is to be calculated or estimated in accordance with paragraphs 16 to 21, 24, 25, 27 to 29 and chapter 3 (capital) of this Part.
(1) For the purposes of classes A to C, “income” means income of any of the following descriptions—
(a) earnings;
(b) working tax credit;
(c) retirement pension income within the meaning of the State Pension Credit Act 2002;
(d) income from annuity contracts (other than retirement pension income);
(e) a war disablement pension or war widow’s or widower’s pension;
(f) a foreign war disablement pension or war widow’s or widower’s pension;
(g) a guaranteed income payment;
(h) a payment made under article 29(1)(c) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 , in any case where article 31(2)(c) applies;
(i) income from capital other than capital disregarded under Part 1 of Schedule 6 (capital disregards);
(j) social security benefits, other than retirement pension income or any of the following benefits—
(zi) universal credit;
(i) disability living allowance;
(ii) personal independence payment;
(iia) adult disability payment;
(iii) an AFIP;
(iv) attendance allowance payable under section 64 of the SSCBA ;
(v) an increase of disablement pension under section 104 or 105 of that Act;
(vi) child benefit;
(vii) any guardian’s allowance payable under section 77 of the SSCBA ;
(viii) any increase for a dependant, other than the applicant’s partner, payable in accordance with Part 4 of that Act;
(ix) any—
(aa) social fund payment made under Part 8 of that Act, or
(bb) occasional assistance;
(x) Christmas bonus payable under Part 10 of that Act;
(xi) housing benefit;
(xii) council tax benefit;
(xiii) bereavement support payment under section 30 of the Pensions Act 2014;
(xiv) statutory sick pay;
(xv) statutory maternity pay;
(xvi) ... statutory paternity pay payable under Part 12ZA of the SSCBA ;
(xvia) statutory shared parental pay under Part 12ZC of that Act;
(xvib) statutory parental bereavement pay under Part 12ZD of that Act;
(xvic) statutory neonatal care pay under Part 12ZE of that Act;
(xvii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(xviii) statutory adoption pay payable under Part 12ZB of that Act;
(xix) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(xx) carer’s allowance supplement payable under section 81 of the Social Security (Scotland) Act 2018;
(xxi) early years assistance given in accordance with section 32 of the Social Security (Scotland) Act 2018;
(xxii) funeral expense assistance given in accordance with section 34 of that Act;
(xxiii) any Scottish child payment assistance given in accordance with section 79 of that Act;
(xxiv) any assistance given in accordance with the Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019;
(xxv) short-term assistance given in accordance with regulations under section 36 of the Social Security (Scotland) Act 2018;
(xxvi) winter heating assistance given in accordance with regulations under section 30 of that Act;
(xxvii) any benefit similar to those mentioned in the preceding provisions of this paragraph payable under legislation having effect in Northern Ireland;
(k) all foreign social security benefits which are similar to the social security benefits mentioned above;
(l) a payment made—
(i) under article 30 of the Naval, Military and Air Forces Etc (Disablement and Death) Service Pensions Order 2006 , in any case where article 30(1)(b) applies; or
(ii) under article 12(8) of that Order, in any case where sub-paragraph (b) of that article applies;
(m) a pension paid by a government to victims of National Socialist persecution;
(n) payments under a scheme made under the Pneumoconiosis etc (Workers’ Compensation) Act 1979 ;
(o) payments made towards the maintenance of the applicant by his spouse, civil partner, former spouse or former civil partner or towards the maintenance of the applicant’s partner by his spouse, civil partner, former spouse or former civil partner, including payments made—
(i) under a court order;
(ii) under an agreement for maintenance; or
(iii) voluntarily;
(p) payments due from any person in respect of board and lodging accommodation provided by the applicant;
(q) royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark;
(r) any payment in respect of any—
(i) book registered under the Public Lending Right Scheme 1982 ; or
(ii) work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982;
(s) any payment, other than a payment ordered by a court or made in settlement of a claim, made by or on behalf of a former employer of a person on account of the early retirement of that person on grounds of ill-health or disability;
(t) any sum payable by way of pension out of money provided under—
(i) the Civil List Act 1837 ,
(ii) the Civil List Act 1937 ,
(iii) the Civil List Act 1952 ,
(iv) the Civil List Act 1972 , or
(v) the Civil List Act 1975 ;
(u) any income in lieu of that specified in paragraphs (a) to (r);
(v) any payment of rent made to an applicant who—
(i) owns the freehold or leasehold interest in any property or is a tenant of any property;
(ii) occupies part of the property; and
(iii) has an agreement with another person allowing that person to occupy that property on payment of rent;
(w) any payment made at regular intervals under an equity release scheme;
(x) PPF periodic payments within the meaning of section 17(1) of the State Pension Credit Act 2002 .
(2) Where the payment of any social security benefit referred to in sub-paragraph (1) , or retirement pension income to which section 16(1)(za) to (e) of the State Pension Credit Act 2002 applies is subject to any deduction (other than an adjustment specified in sub-paragraph (4)) the amount to be taken into account under sub-paragraph (1) is to be the amount before the deduction is made.
(3) Where an award of any working tax credit or child tax credit is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under sub-paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.
(4) The adjustments specified in this paragraph are those made in accordance with—
(a) the Social Security (Overlapping Benefits) Regulations 1979 ;
(b) the Social Security (Hospital In-Patients) Regulations 1975 ;
(c) section 30DD or section 30E of the SSCBA (reductions in incapacity benefit in respect of pensions and councillor’s allowances);
(d) section 3 of the Welfare Reform Act 2007 (deductions from contributory employment and support allowance in respect of pensions and councillor’s allowances) and regulations made under it;
(e) section 14 of the Pensions Act 2014 (pension sharing: reduction in sharer’s section 4 pension);
(f) section 45B or 55B of the Social Security Contributions and Benefits Act 1992 (reduction in additional pension in Category A retirement pension and shared additional pension: pension sharing) ;
(g) regulation 16(2) of the Carer's Assistance (Carer Support Payment) (Scotland) Regulations 2023.
(5) In sub-paragraph (1)—
(a) in paragraph (w) an “equity release scheme” means a loan—
(i) made between a person (“the lender”) and the applicant;
(ii) by means of which a sum of money is advanced by the lender to the applicant by way of payments at regular intervals; and
(iii) which is secured on a dwelling in which the applicant owns an estate or interest and which he occupies as his home; and
(b) in paragraph (J)(ix) “occasional assistance” means any payment or provision made by a local authority, the Welsh Ministers or the Scottish Ministers for the purposes of—
(i) meeting, or helping to meet an immediate short-term need—
(aa) arising out of an exceptional event or exceptional circumstances, and
(bb) that needs to be met to avoid a risk to the well-being of an individual; or
(ii) enabling qualifying individuals to establish or maintain a settled home, and “qualifying individuals” means individuals who have been, or without the assistance might otherwise be—
(aa) in prison, hospital, an establishment providing residential care or other institution, or
(bb) homeless or otherwise living an unsettled way of life.
(6) In sub-paragraph (5)(b) “local authority” means a local authority in England within the meaning of the Local Government Act 1972 .
(1) Except in a case within sub-paragraph (2), (3A), (4A) or (5) , for the purposes of calculating the weekly income of an applicant, where the period in respect of which payment is made—
(a) does not exceed a week, the whole of that payment must be included in the applicant’s weekly income;
(b) exceeds a week, the amount to be included in the applicant’s weekly income is to be determined—
(i) in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52;
(ii) in a case where that period is three months, by multiplying the amount of the payment by 4 and dividing the product by 52;
(iii) in a case where that period is a year, by dividing the amount of the payment by 52;
(iv) in any other case, by multiplying the amount of the payment by 7 and dividing the product by the number of days in the period in respect of which it is made.
(2) Sub-paragraph (3) applies where—
(a) the applicant’s regular pattern of work is such that he does not work the same hours every week; or
(b) the amount of the applicant’s income fluctuates and has changed more than once.
(3) The weekly amount of that applicant’s income is to be determined—
(a) if, in a case to which sub-paragraph (2)(a) applies, there is a recognised cycle of work, by reference to his average weekly income over the period of the complete cycle (including, where the cycle involves periods in which the applicant does no work, those periods but disregarding any other absences); or
(b) in any other case, on the basis of—
(i) the last two payments if those payments are one month or more apart;
(ii) the last four payments if the last two payments are less than one month apart; or
(iii) calculating or estimating such other payments as may, in the particular circumstances of the case, enable the applicant’s average weekly income to be determined more accurately.
(3A) Income calculated pursuant to sub-paragraphs (2) and (3) must be taken into account—
(a) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;
(b) in the case of an application or a reduction under a scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commences that employment, and the first day of each reduction week thereafter; or
(c) in the case of an application or a reduction under a scheme where the applicant’s average weekly earnings from employment change, the first day of the reduction week following the date the applicant’s earnings from employment change so as to require recalculation under this paragraph, and the first day of each reduction week thereafter,
regardless of whether those earnings were actually received in that reduction week.
(4) For the purposes of sub-paragraph (3)(b) the last payments are the last payments before the date the application was made or treated as made.
(4A) An applicant’s earnings from employment as an employed earner not calculated pursuant to sub-paragraphs (2) and (3) must be taken into account—
(a) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;
(b) in the case of an application or a reduction under a scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commences that employment, and the first day of each reduction week thereafter; or
(c) in the case of an application or a reduction under a scheme where the applicant’s average weekly earnings from employment change, the first day of the reduction week following the date of the change, and the beginning of each reduction week thereafter,
regardless of whether those earnings were actually received in that reduction week.
(5) If the applicant is entitled to receive a payment to which sub-paragraph (6) applies, the amount of that payment is to be treated as if made in respect of a period of a year.
(6) This sub-paragraph applies to—
(a) royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark;
(b) any payment in respect of any—
(i) book registered under the Public Lending Right Scheme 1982; or
(ii) work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982; and
(c) any payment which is made on an occasional basis.
(7) The period under which any benefit under the benefit Acts is to be taken into account is to be the period in respect of which that benefit is payable.
(8) Where payments are made in a currency other than Sterling, the value of the payment is to be determined by taking the Sterling equivalent on the date the payment is made.
(9) The sums specified in Schedule 4 (sums disregarded from earnings) are to be disregarded in calculating—
(a) an applicant’s earnings; and
(b) any amount to which sub-paragraph (6) applies where an applicant is the first owner of the copyright, design, patent or trademark, or an original contributor to the book or work referred to in sub-paragraph (6)(b).
(10) For the purposes of sub-paragraph (9)(b), and for that purpose only, the amounts specified in sub-paragraph (6) are to be treated as though they were earnings.
(11) Income specified in Schedule 5 (amount disregarded in calculation of amounts other than earnings) is to be disregarded in the calculation of an applicant’s income.
(12) Schedule 6 (capital disregards) has effect so that—
(a) the capital specified in Part 1 is disregarded for the purpose of determining an applicant’s income; and
(b) the capital specified in Part 2 is disregarded for the purpose of determining an applicant’s income under paragraph 37 (calculation of tariff income from capital).
(13) In the case of any income taken into account for the purpose of calculating a person’s income any amount payable by way of tax is disregarded.
(1) Subject to sub-paragraph (2), “earnings” in the case of employment as an employed earner, means any remuneration or profit derived from that employment and includes—
(a) any bonus or commission;
(b) any payment in lieu of remuneration except any periodic sum paid to an applicant on account of the termination of his employment by reason of redundancy;
(c) any payment in lieu of notice;
(d) any holiday pay;
(e) any payment by way of a retainer;
(f) any payment made by the applicant’s employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the applicant’s employer in respect of—
(i) travelling expenses incurred by the applicant between his home and place of employment;
(ii) expenses incurred by the applicant under arrangements made for the care of a member of his family owing to the applicant’s absence from home;
(g) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001 ;
(h) statutory sick pay payable by the employer under the SSCBA;
(i) statutory maternity pay payable by the employer under that Act;
(j) ... statutory paternity pay payable under Part 12ZA of that Act;
(ja) statutory shared parental pay under Part 12ZC of that Act;
(jb) statutory parental bereavement pay under Part 12ZD of that Act;
(jc) statutory neonatal care pay under Part 12ZE of that Act;
(k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(l) statutory adoption pay payable under Part 12ZB of that Act;
(m) any sums payable under a contract of service—
(i) for incapacity for work due to sickness or injury; or
(ii) by reason of pregnancy or confinement.
(2) Earnings does not include—
(a) subject to sub-paragraph (3), any payment in kind;
(b) any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;
(c) any occupational pension;
(d) any lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme;
(e) any payment of compensation made pursuant to an award by an employment tribunal established under the Employment Tribunals Act 1996 in respect of unfair dismissal or unlawful discrimination;
(f) any payment in respect of expenses arising out of the applicant participating as a service user .
(3) Sub-paragraph (2)(a) does not apply in respect of any non-cash voucher referred to in sub-paragraph (1)(g).
(1) For the purposes of paragraph 24 (calculation of income on a weekly basis), the earnings of an applicant derived or likely to be derived from employment as an employed earner to be taken into account must, subject to paragraph 17(5) and Schedule 4 (sums disregarded from earnings), be his net earnings.
(2) For the purposes of sub-paragraph (1) net earnings must, except where sub-paragraph (5) applies, be calculated by taking into account the gross earnings of the applicant from that employment over the assessment period, less—
(a) any amount deducted from those earnings by way of—
(i) income tax;
(ii) primary Class 1 contributions under the SSCBA;
(b) one-half of any sum paid by the applicant by way of a contribution towards an occupational pension scheme;
(c) one-half of the amount calculated in accordance with sub-paragraph (4) in respect of any qualifying contribution payable by the applicant; and
(d) where those earnings include a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay, statutory maternity pay, statutory paternity pay, statutory shared parental pay , statutory parental bereavement pay , statutory neonatal care pay or statutory adoption pay, any amount deducted from those earnings by way of any contributions which are payable under any enactment having effect in Northern Ireland and which correspond to primary Class 1 contributions under the SSCBA.
(3) In this regulation “qualifying contribution” means any sum which is payable periodically as a contribution towards a personal pension scheme.
(4) The amount in respect of any qualifying contribution is to be calculated by multiplying the daily amount of the qualifying contribution by the number equal to the number of days in the assessment period; and for the purposes of this paragraph the daily amount of the qualifying contribution is to be determined—
(a) where the qualifying contribution is payable monthly, by multiplying the amount of the qualifying contribution by 12 and dividing the product by 365;
(b) in any other case, by dividing the amount of the qualifying contribution by the number equal to the number of days in the period to which the qualifying contribution relates.
(5) Where the earnings of an applicant are determined under paragraph 17(2)(b) (calculation of weekly income) his net earnings are to be calculated by taking into account those earnings over the assessment period, less—
(a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the assessment period less only the personal reliefs to which the applicant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the basic rate , or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this sub-paragraph is to be calculated on a pro rata basis;
(b) an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the SSCBA in respect of those earnings if such contributions were payable; and
(c) one-half of any sum which would be payable by the applicant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.
(1) Where the earnings of an applicant consist of earnings from employment as a self-employed earner, the weekly amount of his earnings must be determined by reference to his average weekly earnings from that employment—
(a) over a period of one year; or
(b) where the applicant has recently become engaged in that employment or there has been a change which is likely to affect the normal pattern of business, over such other period (“computation period”) as may, in the particular case, enable the weekly amount of his earnings to be determined more accurately.
(2) For the purposes of determining the weekly amount of earnings of an applicant to whom sub-paragraph (1)(b) applies, his earnings over the computation period are to be divided by the number equal to the number of days in that period and the product multiplied by 7.
(3) The period over which the weekly amount of an applicant’s earnings is calculated in accordance with this paragraph will be his assessment period.
(1) Subject to sub-paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross income of the employment.
(2) “Earnings” in the case of employment as a self-employed earner does not include—
(a) where an applicant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments;
(b) any payment made by a local authority to an applicant—
(i) with whom a person is accommodated by virtue of arrangements made under sections 22C ... of the Children Act 1989 or, as the case may be, section 26 or 26A of the Children (Scotland) Act 1995 or in Wales placed with the applicant or the applicant’s partner by a local authority under section 81 of the Social Services and Well-being (Wales) Act 2014; or
(ii) with whom a local authority fosters a child under the Looked After Children (Scotland) Regulations 2009 or who is a kinship carer under those Regulations;
(c) any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989 ;
(d) any payment made to the applicant or his partner for a person (“the person concerned”) who is not normally a member of the applicant’s household but is temporarily in his care, by—
(i) a local authority but excluding payments of housing benefit made in respect of the person concerned;
(ii) a voluntary organisation;
(iii) the person concerned where the payment is for the provision of accommodation in respect of the meeting of that person’s needs under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support) ;
(iv) NHS England or an integrated care board established under section 14D of the National Health Service Act 2006 ; ...
(v) a Local Health Board established by an order made under section 11 of the National Health Service (Wales) Act 2006 or
(vi) the persons concerned where the payment is for the provision of accommodation to meet that person’s needs for care and support under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (respectively, duty and power to meet care and support needs of an adult);
(da) any payment or part of a payment made by a local authority in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care) to a person (“A”) which A passes on to the applicant where A—
(i) was formerly in the applicant’s care;
(ii) is aged 16 or over; and
(iii) continues to live with the applicant;
(db) any payments made to an applicant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance: further provisions);
(e) any sports award.
(1) An applicant is to be treated as possessing—
(a) subject to sub-paragraph (2), the amount of any retirement pension income—
(i) for which no claim has been made; and
(ii) to which he might expect to be entitled if a claim for it were made;
(b) income from an occupational pension scheme which the applicant elected to defer.
(2) Sub-paragraph (1)(a) does not apply to the following where entitlement has been deferred—
(a) a Category A or Category B retirement pension payable under sections 43 to 55 of the SSCBA;
(b) a shared additional pension payable under section 55A or 55AA of the SSCBA ;
(c) graduated retirement benefit payable under sections 36 and 37 of the National Insurance Act 1965 .
(d) a state pension under Part 1 of the Pensions Act 2014.
(3) For the purposes of sub-paragraph (2), entitlement has been deferred—
(a) in the case of a Category A or Category B pension, in the circumstances specified in section 55(3) of the SSCBA ;
(b) in the case of a shared additional pension, in the circumstances specified in section 55C(3) of the SSCBA ; ...
(c) in the case of graduated retirement benefit, in the circumstances specified in section 36(4) and (4A) of the National Insurance Act 1965.
(d) in the case of a state pension under Part 1 of the Pensions Act 2014, in the circumstances specified in section 17(7) and (8) of that Act.
(4) This sub-paragraph applies where a person who has attained the qualifying age for state pension credit—
(a) is entitled to money purchase benefits under an occupational pension scheme or a personal pension scheme;
(b) fails to purchase an annuity with the funds available in that scheme; and
(c) either—
(i) defers in whole or in part the payment of any income which would have been payable to him by his pension fund holder, or
(ii) fails to take any necessary action to secure that the whole of any income which would be payable to him by his pension fund holder upon his applying for it, is so paid, or
(iii) income withdrawal is not available to him under that scheme.
(5) Where sub-paragraph (4) applies, the amount of any income foregone is to be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.
(6) The amount of any income foregone in a case where sub-paragraph (4)(c)(i) or (ii) applies is to be the rate of the annuity which may have been purchased with the fund and must be determined by the authority, taking account of information provided by the pension fund holder.
(7) The amount of any income foregone in a case where sub-paragraph (4)(c)(iii) applies is to be the income that the applicant could have received without purchasing an annuity had the funds held under the relevant scheme been held under a personal pension scheme or occupational pension scheme where income withdrawal was available and is to be determined in the manner specified in sub-paragraph (6).
(8) In sub-paragraph (4), “money purchase benefits” has the same meaning as in the Pensions Scheme Act 1993 .
(9) Subject to sub-paragraphs (10) , (11A), (11B) and (12), a person will be treated as possessing income of which he has deprived himself for the purpose of securing entitlement to a reduction under the authority’s scheme or increasing the amount of the reduction.
(10) Sub-paragraph (9) does not apply in respect of the amount of an increase of pension or benefit where a person, having made an election in favour of that increase of pension or benefit under Schedule 5 or 5A to the SSCBA or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005 , changes that election in accordance with regulations made under Schedule 5 or 5A to that Act in favour of a lump sum.
(11) In sub-paragraph (10), “lump sum” means a lump sum under Schedule 5 or 5A to the SSCBA or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005.
(11A) Sub-paragraph (9) does not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension under section 8(2) of the Pensions Act 2014, alters that choice in accordance with Regulations made under section 8(7) of that Act in favour of a lump sum.
(11B) Sub-paragraph (9) does not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension in accordance with Regulations made under section 10 of the Pensions Act 2014, which include provision corresponding or similar to section 8(2) of that Act, alters that choice in favour of a lump sum, in accordance with Regulations made under section 10 of that Act, which include provision corresponding or similar to Regulations made under section 8(7) of that Act.
(11C) In sub-paragraph (11A), “lump sum” means a lump sum under section 8 of the Pensions Act 2014.
(11D) In sub-paragraph (11B), “lump sum” means a lump sum under Regulations made under section 10 of the Pensions Act 2014 which include provision corresponding or similar to section 8 of that Act.
(12) Sub-paragraph (9) does not apply in respect of any amount of income other than earnings, or earnings of an employed earner, arising out of the applicant participating as a service user .
(13) Where an applicant is in receipt of any benefit under the benefit Acts and the rate of that benefit is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter, the authority must treat the applicant as possessing such benefit at the altered rate from either 1st April or the first Monday in April in that year, whichever date the authority selects to apply, to the date on which the altered rate is to take effect.
(14) In the case of an applicant who has, or whose partner has, an award of state pension credit comprising only the savings credit, where the authority treats the applicant as possessing any benefit at the altered rate in accordance with paragraph (13), the authority must—
(a) determine the income and capital of that applicant in accordance with paragraph 14(1) (calculation of applicant’s income in savings credit only cases) where the calculation or estimate of that income and capital is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter; and
(b) treat that applicant as possessing such income and capital at the altered rate by reference to the date selected by the relevant authority to apply in its area, for the purposes of establishing the period referred to in sub-paragraph (13).
(15) For the purposes of sub-paragraph (9), a person is not to be regarded as depriving himself of income where—
(a) his rights to benefits under a registered pension scheme are extinguished and in consequence of this he receives a payment from that scheme, and
(b) that payment is a trivial commutation lump sum within the meaning given by paragraph 7 of Schedule 29 to the Finance Act 2004 .
(16) In sub-paragraph (15), “registered pension scheme” has the meaning given in section 150(2) of the Finance Act 2004.
(1) Any payment of income, other than a payment specified in sub-paragraph (2) or (3), to a third party in respect of an applicant is to be treated as possessed by the applicant.
(2) Sub-paragraph (1) does not apply in respect of a payment of income made under an occupational pension scheme, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where—
(a) a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980 ;
(b) the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and
(c) the person referred to in paragraph (a) and his partner do not possess, or are not treated as possessing, any other income apart from that payment.
(3) Sub-paragraph (1) does not apply in respect of any payment of income other than earnings, or earnings derived from employment as an employed earner, arising out of the applicant participating as a service user .
(1) Subject to paragraph 28 (disregard of changes in tax, etc), the income of an applicant is to be calculated on a weekly basis—
(a) by estimating the amount which is likely to be his average weekly income in accordance with this Part;
(b) by adding to that amount the weekly income calculated under paragraph 37 (calculation of tariff income from capital); and
(c) deducting from the sum of paragraphs (a) and (b) any relevant child care charges to which paragraph 25 (treatment of child care charges) applies from any earnings which form part of the average weekly income or, in a case where the conditions in sub-paragraph (2) are met, from those earnings plus whichever credit specified in paragraph (b) of that sub-paragraph is appropriate, up to a maximum deduction in respect of the applicant’s family of whichever of the sums specified in sub-paragraph (3) applies in his case.
(2) The conditions of this paragraph are that—
(a) the applicant’s earnings which form part of his average weekly income are less than the lower of either his relevant child care charges or whichever of the deductions specified in paragraph (3) otherwise applies in his case; and
(b) that applicant or, if he is a member of a couple either the applicant or his partner, is in receipt of either working tax credit or child tax credit.
(3) The maximum deduction to which sub-paragraph (1)(c) refers is to be—
(a) where the applicant’s family includes only one child in respect of whom relevant child care charges are paid, £175.00 per week;
(b) where the applicant’s family includes more than one child in respect of whom relevant child care charges are paid, £300 per week.
(1) This paragraph applies where an applicant is incurring relevant child care charges and—
(a) is a lone parent and is engaged in remunerative work;
(b) is a member of a couple both of whom are engaged in remunerative work; or
(c) is a member of a couple where one member is engaged in remunerative work and the other—
(i) is incapacitated;
(ii) is an in-patient in hospital; or
(iii) is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence).
(2) For the purposes of sub-paragraph (1) and subject to sub-paragraph (4), a person to whom sub-paragraph (3) applies must be treated as engaged in remunerative work for a period not exceeding 28 weeks during which he—
(a) is paid statutory sick pay;
(b) is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the SSCBA;
(c) is paid an employment and support allowance;
(d) is paid income support on the grounds of incapacity for work under regulation 4ZA of, and paragraph 7 or 14 of Schedule 1B to, the Income Support (General) Regulations 1987; or
(e) is credited with earnings on the grounds of incapacity for work or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975.
(3) This sub-paragraph applies to a person who was engaged in remunerative work immediately before—
(a) the first day of the period in respect of which he was first paid statutory sick pay, short-term incapacity benefit, an employment and support allowance or income support on the grounds of incapacity for work; or
(b) the first day of the period in respect of which earnings are credited,
as the case may be.
(4) In a case to which sub-paragraph (2)(d) or (e) applies, the period of 28 weeks begins on the day on which the person is first paid income support or on the first day of the period in respect of which earnings are credited, as the case may be.
(5) Relevant child care charges are those charges for care to which sub-paragraphs (6) and (7) apply, and are to be calculated on a weekly basis in accordance with sub-paragraph (9).
(6) The charges are paid by the applicant for care which is provided—
(a) in the case of any child of the applicant’s family who is not disabled, in respect of the period beginning on that child’s date of birth and ending on the day preceding the first Monday in September following that child’s fifteenth birthday; or
(b) in the case of any child of the applicant’s family who is disabled, in respect of the period beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s sixteenth birthday.
(7) The charges are paid for care which is provided by one or more of the care providers listed in sub-paragraph (8) and are not paid—
(a) in respect of the child’s compulsory education;
(b) by an applicant to a partner or by a partner to an applicant in respect of any child for whom either or any of them is responsible in accordance with regulation 7 (circumstances in which a person is treated as responsible or not responsible for another); or
(c) in respect of care provided by a relative of the child wholly or mainly in the child’s home.
(8) The care to which sub-paragraph (7) refers may be provided—
(a) out of school hours, by a school on school premises or by a local authority—
(i) for children who are not disabled in respect of the period beginning on their eighth birthday and ending on the day preceding the first Monday in September following their fifteenth birthday; or
(ii) for children who are disabled in respect of the period beginning on their eighth birthday and ending on the day preceding the first Monday in September following their sixteenth birthday; or
(b) by a child care provider approved in accordance with the Tax Credit (New Category of Child Care Provider) Regulations 1999 ; or
(c) by persons registered under Part 2 of the Children and Families (Wales) Measure 2010 ; or
(d) by a person who is excepted from registration under Part 2 of the Children and Families (Wales) Measure 2010 because the child care that person provides is in a school or establishment referred to in article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010 ; or
(e) by—
(i) persons registered under section 59(1) of the Public Services Reform (Scotland) Act 2010 ; or
(ii) local authorities registered under section 83(1) of that Act,
where the care provided is child minding or day care of children within the meaning of that Act; or
(f) by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act 2002 ; or
(g) by a person who is registered under Chapter 2 or 3 of Part 3 of the Childcare Act 2006 ; or
(h) by any of the schools mentioned in section 34(2) of the Childcare Act 2006 in circumstances where the requirement to register under Chapter 2 of Part 3 of that Act does not apply by virtue of section 34(2) of that Act; or
(i) by any of the schools mentioned in section 53(2) of the Childcare Act 2006 in circumstances where the requirement to register under Chapter 3 of Part 3 of that Act does not apply by virtue of section 53(2) of that Act; or
(j) by any of the establishments mentioned in section 18(5) of the Childcare Act 2006 in circumstances where the care is not included in the meaning of “childcare” for the purposes of Part 1 and Part 3 of that Act by virtue of that subsection; or
(k) by a foster parent or kinship carer under the Fostering Services (England) Regulations 2011 , ... or the Looked After Children (Scotland) Regulations 2009 in relation to a child other than one whom the foster parent is fostering or kinship carer is looking after; or
(ka) by a foster parent under the Fostering Panels (Establishment and Functions) (Wales) Regulations 2018 or a person with whom a child is placed under regulation 26 of the Care Planning, Placement and Case Review (Wales) Regulations 2015 (temporary approval of a relative, friend or other person connected with the child) or regulation 28 of those Regulations (temporary approval of a particular prospective adopter) in relation to a child other than one whom the foster parent is fostering or the person is looking after; or
(l) by a provider of personal care within the meaning of paragraph 1 of Schedule 1 to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2010 and being a regulated activity prescribed by those Regulations or by a person who is employed, or engaged under a contract for services, to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016 ; or
(m) by a person who is not a relative of the child wholly or mainly in the child’s home.
(9) Relevant child care charges are to be estimated over such period, not exceeding a year, as is appropriate in order that the average weekly charge may be estimated accurately having regard to information as to the amount of that charge provided by the child minder or person providing the care.
(10) For the purposes of sub-paragraph (1)(c) the other member of a couple is incapacitated where—
(a) he is aged not less than 80;
(b) he is aged less than 80, and—
(i) an additional condition specified in paragraph 26 is treated as applying in his case; and
(ii) he satisfies that condition or would satisfy it but for his being treated as capable of work by virtue of a determination made in accordance with regulations made under section 171E of the SSCBA ;
(c) the other member of the couple would be a member of the support group or a member of the work-related activity group by virtue of a determination made in accordance with the Employment and Support Allowance Regulations 2008 or the Employment and Support Allowance Regulations 2013 ;
(d) he is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA (incapacity for work) for a continuous period of not less than 196 days; and for this purpose any two or more separate periods separated by a break of not more than 56 days must be treated as one continuous period;
(e) he is, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations 2008 or the Employment and Support Allowance Regulations 2013 for a continuous period of not less than 196 days and for this purpose any two or more separate periods separated by a break of not more than 84 days must be treated as one continuous period;
(f) there is payable in respect of him one or more of the following pensions or allowances—
(i) long-term incapacity benefit or short-term incapacity benefit at the higher rate under Schedule 4 to the SSCBA ;
(ii) attendance allowance under section 64 of the SSCBA;
(iia) pension age disability payment;
(iii) severe disablement allowance under section 68 of the SSCBA;
(iv) disability living allowance ;
(v) personal independence payment;
(vi) an AFIP;
(via) Scottish Adult Disability Living Allowance;
(vii) increase of disablement pension under section 104 of the SSCBA;
(viii) a pension increase paid as part of a war disablement pension or under an industrial injuries scheme which is analogous to an allowance or increase of disablement pension under sub-paragraph (ii), (iv), (v) or (vii) above;
(ix) main phase employment and support allowance;
(x) adult disability payment;
(g) a pension or allowance or payment to which sub-paragraph (v), (vii) or (viii) of paragraph (f) above refers was payable on account of his incapacity but has ceased to be payable in consequence of his becoming a patient, which in this paragraph means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005 ;
(ga) a pension age disability payment was payable on account of his incapacity but has ceased to be payable in accordance with regulation 20 of the Disability Assistance for Older People (Scotland) Regulations 2024;
(gb) an adult disability payment was payable on account of his incapacity but has ceased to be payable in accordance with regulation 28 of the DAWAP Regulations;
(gc) Scottish Adult Disability Living Allowance was payable on account of his incapacity but has ceased to be payable in accordance with regulation 23 (effect of admission to hospital on ongoing entitlement to Scottish Adult Disability Living Allowance) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;
(h) an attendance allowance under section 64 of the SSCBA or disability living allowance would be payable to that person but for—
(i) a suspension of benefit in accordance with regulations made under section 113(2) of the SSCBA; or
(ii) an abatement as a consequence of hospitalisation;
(i) the daily living component of personal independence payment would be payable to that person but for a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012 (hospital in-patients);
(j) an AFIP would be payable to that person but for a suspension of payment in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a person is undergoing medical treatment in a hospital or similar institution.
(k) paragraph (f), (g), (h) or (i) would apply to him if the legislative provisions referred to in those paragraphs were provisions under any corresponding enactment having effect in Northern Ireland; or
(l) he has an invalid carriage or other vehicle provided to him by the Secretary of State or an integrated care board under paragraph 9 of Schedule 1 to the National Health Service Act 2006 or under section 46 of the National Health Service (Scotland) Act 1978 or provided by the Department of Health, Social Services and Public Safety in Northern Ireland under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 .
(11) For the purposes of sub-paragraph (10), once sub-paragraph (10)(d) applies to the person, if he then ceases, for a period of 56 days or less, to be incapable, or to be treated as incapable, of work, that paragraph is to, on his again becoming so incapable, or so treated as incapable, of work at the end of that period, immediately thereafter apply to him for so long as he remains incapable, or is treated as remaining incapable, of work.
(12) For the purposes of sub-paragraph (10), once sub-paragraph (10)(e) applies to the person, if he then ceases, for a period of 84 days or less, to have, or to be treated as having, limited capability for work, that paragraph is to, on his again having, or being treated as having, limited capability for work at the end of that period, immediately thereafter apply to him for so long as he has, or is treated as having, limited capability for work.
(13) For the purposes of sub-paragraphs (6) and (8)(a), a person is disabled if he is a person—
(a) to whom an attendance allowance or care component of disability allowance is payable or would be payable but for—
(i) a suspension of benefit in accordance with regulations under section 113(2) of the SSCBA; or
(ii) an abatement as a consequence of hospitalisation;
(aa) in respect of whom child disability payment is payable;
(b) to whom the daily living component of personal independence payment is payable or has ceased to be payable by virtue of a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012 (hospital in-patients);
(ba) in respect of whom adult disability payment is payable, or has ceased to be payable solely by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the DAWAP Regulations;
(c) who is registered as ... severely sight-impaired in a register kept under section 77(1) of the Care Act 2014 (registers of sight-impaired adults) ..., in Scotland, has been certified as blind and in consequence he is registered as blind in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994 or is registered as severely sight-impaired in a register kept by a local authority in Wales under section 18(1) of the Social Services and Well-being (Wales) Act 2014 ; or
(d) who ceased to be registered as blind or severely sight-impaired in such a register within the period beginning 28 weeks before the first Monday in September following that person’s fifteenth birthday and ending on the day preceding that person’s sixteenth birthday.
(14) For the purposes of sub-paragraph (1) a person on qualifying family leave is to be treated as if he is engaged in remunerative work for the period specified in sub-paragraph (15) (“the relevant period”) provided that—
(a) in the week before the period of qualifying family leave began he was in remunerative work;
(b) the applicant is incurring relevant child care charges within the meaning of sub-paragraph (5); and
(c) he is entitled to either—
(i) statutory maternity pay under section 164 of the SSCBA,
(ii) statutory paternity pay by virtue of section 171ZA or 171ZB of that Act,
(iii) statutory adoption pay by virtue of section 171ZL of that Act,
(iv) maternity allowance under section 35 of that Act,
(v) statutory shared parental pay by virtue of section 171ZU or 171ZV of that Act,
(vi) statutory parental bereavement pay by virtue of section 171ZZ6 of that Act,
(vii) statutory neonatal care pay by virtue of section 171ZZ16 of that Act, or
(viii) qualifying support.
(15) For the purposes of sub-paragraph (14) the relevant period begins on the day on which the person’s qualifying family leave commences and ends on—
(a) the date that leave ends;
(b) if no child care element of working tax credit is in payment on the date that entitlement to maternity allowance, qualifying support, statutory maternity pay, ordinary or additional statutory paternity pay, statutory shared parental pay, statutory parental bereavement pay , statutory neonatal care pay or statutory adoption pay ends , the date that entitlement ends; or
(c) if a child care element of working tax credit is in payment on the date that entitlement to maternity allowance or qualifying support, statutory maternity pay, ordinary or additional statutory paternity pay statutory shared parental pay, statutory parental bereavement pay , statutory neonatal care pay or statutory adoption pay ends , the date that entitlement to that award of the child care element of the working tax credit ends,
whichever shall occur first.
(16) In sub-paragraphs (14) and (15)—
(za) “ qualifying family leave ” means any of the following—
(i) adoption leave;
(ii) maternity leave;
(iii) neonatal care leave;
(iv) parental bereavement leave;
(v) paternity leave;
(vi) shared parental leave;
(a) “qualifying support” means income support to which that person is entitled by virtue of paragraph 14B of Schedule 1B to the Income Support (General) Regulations 1987 ; and
(b) “child care element” of working tax credit means the element of working tax credit prescribed under section 12 of the Tax Credits Act 2002 (child care element).
(17) In sub-paragraphs (6), (8)(a) and (13)(d), “the first Monday in September” means the Monday which first occurs in the month of September in any year.
(1) Subject to sub-paragraph (2), the additional condition referred to in paragraph 25(10)(b)(i) is that either—
(a) the applicant or, as the case may be, the other member of the couple—
(i) is in receipt of one or more of the following benefits: attendance allowance , pension age disability payment , Scottish Adult Disability Living Allowance , disability living allowance , child disability payment , personal independence payment , adult disability payment , an AFIP, the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 , mobility supplement, long-term incapacity benefit under Part 2 of the SSCBA or severe disablement allowance under Part 3 of that Act but, in the case of long-term incapacity benefit or severe disablement allowance, only where it is paid in respect of him; or
(ii) was in receipt of long-term incapacity benefit under Part 2 of the SSCBA when entitlement to that benefit ceased on account of the payment of a retirement pension under that Act or a state pension under Part 1 of the Pensions Act 2014 and the applicant has since remained continuously entitled to council tax benefit (for the period prior to 1st April 2013) or a reduction under an authority’s scheme (for the period on or after 1st April 2013) and, if the long-term incapacity benefit was payable to his partner, the partner is still a member of the family; or
(iii) was in receipt of attendance allowance or disability living allowance but payment of benefit has been suspended in accordance with regulations made under section 113(2) of the SSCBA or otherwise abated as a consequence of the applicant or his partner becoming a patient within the meaning of paragraph 25(10)(g) (treatment of child care charges); or
(iv) was in receipt of personal independence payment, but payment of that benefit has been suspended in accordance with section 86 of the Welfare Reform Act 2012 as a consequence of the applicant becoming a patient within the meaning of paragraph 25(10)(g); or
(iva) was in receipt of adult disability payment that is no longer payable by virtue of regulation 28 of the DAWAP Regulations; or
(ivb) was in receipt of pension age disability payment that is no longer payable by virtue of regulation 20 of the Disability Assistance for Older People (Scotland) Regulations 2024; or
(ivc) was in receipt of Scottish Adult Disability Living Allowance that is no longer payable by virtue of regulation 23 (effect of admission to hospital on ongoing entitlement to Scottish Adult Disability Living Allowance) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025; or
(v) was in receipt of an AFIP but its payment has been suspended in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a person is undergoing medical treatment in a hospital or similar institution; or
(vi) is provided by the Secretary of State or an integrated care board with an invalid carriage or other vehicle under paragraph 9 of Schedule 1 to the National Health Service Act 2006 or, in Scotland, under section 46 of the National Health Service (Scotland) Act 1978 (provision of services by Scottish Ministers) or receives payments by way of grant from the Secretary of State under paragraph 10(3) of Schedule 1 to the Act of 2006 or, in Scotland, by Scottish Ministers under section 46 of the Act of 1978; or
(vii) ... is registered as severely sight-impaired in a register kept by a local authority in England under section 77(1) of the Care Act 2014 (registers of sight-impaired adults) ..., in Scotland, has been certified as blind and in consequence he is registered in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994 or is registered as severely sight-impaired in a register kept by a local authority in Wales under section 18(1) of the Social Services and Well-being (Wales) Act 2014 ; or
(b) the applicant, or as the case may be, the other member of the couple—
(i) is, or is treated as, incapable of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA (incapacity for work); and
(ii) has been incapable, or has been treated as incapable, of work for a continuous period of not less than—
(aa) in the case of an applicant who is terminally ill within the meaning of section 30B(4) of the SSCBA, 196 days;
(bb) in any other case, 364 days.
(2) For the purposes of sub-paragraph (1)(a)(vii), a person who has ceased to be registered as blind or severely sight-impaired on regaining his eyesight is nevertheless to be treated as such and as satisfying the additional condition set out in that sub-paragraph for a period of 28 weeks following the date on which he ceased to be so registered.
(3) For the purposes of sub-paragraph (1)(b), where any two or more periods of incapacity are separated by a break of not more than 56 days, those periods must be treated as one continuous period.
(4) For the purposes of this paragraph, a reference to a person who is or was in receipt of long-term incapacity benefit includes a person who is or was in receipt of short-term incapacity benefit at a rate equal to the long-term rate by virtue of section 30B(4)(a) of the SSCBA (short-term incapacity benefit for a person who is terminally ill), or who would be or would have been in receipt of short-term incapacity benefit at such a rate but for the fact that the rate of short-term incapacity benefit already payable to him is or was equal to or greater than the long-term rate.
(5) In the case of a person who is a welfare to work beneficiary (a person to whom regulation 13A(1) of the Social Security (Incapacity for Work) (General) Regulations 1995 applies, and who again becomes incapable of work for the purposes of Part 12A of the SSCBA) the reference to a period of 56 days in sub-paragraph (3) must be treated as a reference to a period of 104 weeks.
(1) This paragraph applies where an applicant receives a tax credit.
(2) Where this paragraph applies, the period over which a tax credit is to be taken into account is the period set out in sub-paragraph (3).
(3) Where the instalment in respect of which payment of a tax credit is made is—
(a) a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;
(b) a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;
(c) a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;
(d) a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.
(4) For the purposes of this paragraph “tax credit” means child tax credit or working tax credit.
In calculating the applicant’s income an authority may disregard any legislative change—
(a) in the basic or other rates of income tax;
(aa) in the Scottish basic or other rates of income tax;
(b) in the amount of any personal tax reliefs under Chapters 2, 3, and 3A of Part 3 of the Income Tax Act 2007 ;
(c) in the rates of national insurance contributions payable under the SSCBA or in the lower earnings limit or upper earnings limit for Class 1 contributions under that Act, or the lower or upper limits applicable to Class 4 contributions under that Act ...;
(d) in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under the SSCBA or a state pension under Part 1 of the Pensions Act 2014 ;
(e) in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 reduction weeks beginning with the reduction week immediately following the date from which the change is effective.
(1) For the purposes of paragraph 24 (calculation of income on a weekly basis) the earnings of an applicant to be taken into account are—
(a) in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;
(b) in the case of a self-employed earner whose employment is carried on in partnership, his share of the net profit derived from that employment, less—
(i) an amount in respect of income tax and of national insurance contributions payable under the SSCBA calculated in accordance with paragraph 30 (deduction of tax and contributions of self-employed earners); and
(ii) one-half of the amount calculated in accordance with sub-paragraph (11) in respect of any qualifying premium;
(2) For the purposes of sub-paragraph (1)(a) the net profit of the employment must, except where sub-paragraph (8) applies, be calculated by taking into account the earnings of the employment over the assessment period less—
(a) subject to sub-paragraphs (4) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment;
(b) an amount in respect of—
(i) income tax; and
(ii) national insurance contributions payable under the SSCBA,
calculated in accordance with paragraph 30; and
(c) one-half of the amount calculated in accordance with sub-paragraph (10) in respect of any qualifying premium.
(3) For the purposes of sub-paragraph (1)(b) the net profit of the employment is to be calculated by taking into account the earnings of the employment over the assessment period less, subject to sub-paragraphs (4) to (7), any expenses wholly and exclusively incurred in that period for the purposes of the employment.
(4) Subject to sub-paragraph (5), no deduction is to be made under sub-paragraph (2)(a) or (3), in respect of—
(a) any capital expenditure;
(b) the depreciation of any capital asset;
(c) any sum employed or intended to be employed in the setting up or expansion of the employment;
(d) any loss incurred before the beginning of the assessment period;
(e) the repayment of capital on any loan taken out for the purposes of the employment; and
(f) any expenses incurred in providing business entertainment.
(5) A deduction must be made under sub-paragraph (2)(a) or (3) in respect of the repayment of capital on any loan used for—
(a) the replacement in the course of business of equipment or machinery; or
(b) the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.
(6) An authority must refuse to make a deduction in respect of any expenses under sub-paragraph (2)(a) or (3) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.
(7) For the avoidance of doubt—
(a) a deduction must not be made under sub-paragraph (2)(a) or (3) in respect of any sum unless it has been expended for the purposes of the business;
(b) a deduction must be made thereunder in respect of—
(i) the excess of any value added tax paid over value added tax received in the assessment period;
(ii) any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair;
(iii) any payment of interest on a loan taken out for the purposes of the employment.
(8) Where an applicant is engaged in employment as a child minder the net profit of the employment is to be one-third of the earnings of that employment, less—
(a) an amount in respect of—
(i) income tax; and
(ii) national insurance contributions payable under the SSCBA,
calculated in accordance with paragraph 30; and
(b) one-half of the amount calculated in accordance with sub-paragraph (10) in respect of any qualifying premium.
(9) For the avoidance of doubt where an applicant is engaged in employment as a self-employed earner and he is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of his employments must not be offset against his earnings in any other of his employments.
(10) The amount in respect of any qualifying premium is to be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period; and for the purposes of this paragraph the daily amount of the qualifying premium is to be determined—
(a) where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365;
(b) in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.
(11) In this paragraph, “qualifying premium” means any premium which is payable periodically in respect of a personal pension scheme and is so payable on or after the date of claim.
(1) The amount to be deducted in respect of income tax under paragraph 29(1)(b)(i), (2)(b)(i) or (8)(a)(i) (calculation of net profit of self-employed earners) is to be calculated—
(a) on the basis of the amount of chargeable income; and
(b) as if that income were assessable to income tax at the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the assessment period less only the personal reliefs to which the applicant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances.
(2) But, if the assessment period is less than a year, the earnings to which the basic rate , or the Scottish basic rate of tax is to be applied and the amount of the personal reliefs deductible under this paragraph must be calculated on a pro rata basis.
(3) The amount to be deducted in respect of national insurance contributions under paragraph 29(1)(b)(i), (2)(b)(ii) or (8)(a)(ii) is the total of—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the amount of Class 4 contributions (if any) which would be payable under section 15 of the SSCBA (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period; but if the assessment period is less than a year, those limits must be reduced pro rata.
(4) In this paragraph “chargeable income” means—
(a) except where paragraph (b) applies, the earnings derived from the employment less any expenses deducted under sub-paragraph (3)(a) or, as the case may be, (3) of paragraph 29;
(b) in the case of employment as a child minder, one-third of the earnings of that employment.
(1) The capital of an applicant to be taken into account must, subject to sub-paragraph (2), be the whole of his capital calculated in accordance with this Part.
(2) There must be disregarded from the calculation of an applicant’s capital under sub-paragraph (1), any capital, where applicable, specified in Schedule 6 (capital disregards).
(3) An applicant’s capital is to be treated as including any payment made to him by way of arrears of—
(a) child tax credit;
(b) working tax credit;
(c) state pension credit,
if the payment was made in respect of a period for the whole or part of which a reduction under an authority’s scheme was allowed before those arrears were paid.
Capital which an applicant possesses in the United Kingdom is to be calculated at its current market or surrender value less—
(a) where there would be expenses attributable to the sale, 10 per cent; and
(b) the amount of any encumbrance secured on it.
Capital which an applicant possesses in a country outside the United Kingdom is to be calculated—
(a) in a case where there is no prohibition in that country against the transfer to the United Kingdom of an amount equal to its current market or surrender value in that country, at that value;
(b) in a case where there is such a prohibition, at the price which it would realise if sold in the United Kingdom to a willing buyer,
less, where there would be expenses attributable to sale, 10 per cent and the amount of any encumbrances secured on it.
The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2012-2885
Contains public sector information licensed under the Open Government Licence v3.0.
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