Exeter S13A Scheme 2018 v1.1committees.exeter.gov.uk/documents/s61360/Minutes 96... · 2020. 4. 28. · Exeter City Council- Council Tax Reduction Scheme 2018/19 7 1.0 Introduction

ExeterCityCouncil-CouncilTaxReductionScheme2018/19 1

ExeterCityCouncilCouncilTaxReductionSchemePolicy

S13AandSchedule1aoftheLocalGovernmentFinanceAct1992


ExeterCityCouncil-CouncilTaxReductionSchemePolicy.....................................................................1

1.0 IntroductiontotheCouncilTaxReductionScheme......................................................................7

2.0 Interpretation–anexplanationofthetermsusedwithinthisscheme.....................................14

3.0 Definitionofnon-dependant......................................................................................................22

4.0 RequirementtoprovideaNationalInsuranceNumber..............................................................23

5.0 Personswhohaveattainedthequalifyingageforstatepensioncredit.....................................24

6.0 Remunerativework.....................................................................................................................24

7.0 PersonstreatedasnotbeinginGreatBritainandPersonsSubjecttoImmigrationControl......25Personssubjecttoimmigrationcontrol......................................................................................267A.0 Transitionalprovision....................................................................................................26

8.0 TemporaryAbsence(periodofabsence)....................................................................................27

Sections9-11........................................................................................................................................30

ThefamilyforCouncilTaxSupportpurposes.........................................................................................30

9.0 Membershipofafamily..............................................................................................................31

10.0 Circumstancesinwhichapersonistobetreatedasresponsible(ornotresponsible)forachildoryoungperson..........................................................................................................................31

11.0 Circumstances in which a child or young person is to be treated as being or not being amemberofthehousehold..........................................................................................................32

Sections12–14&Schedule1...............................................................................................................34

ApplicableAmountsforCouncilTaxSupportpurposes.........................................................................34

12.0 Applicableamounts....................................................................................................................35

13.0 Polygamousmarriages................................................................................................................3514.0 Applicableamount:personswhoarenotpensionerswhohaveanawardofuniversalcredit 35

Sections15–32&Schedules3&4.......................................................................................................37

DefinitionandthetreatmentofincomeforCouncilTaxSupportpurposes..........................................37

15.0 Calculation of income and capital of members of applicant’s family and of a polygamousmarriage......................................................................................................................................38

16.0 Circumstancesinwhichcapitalandincomeofnon-dependantistobetreatedasapplicant’s.39

17.0 Calculationofincomeonaweeklybasis....................................................................................39

18.0 Treatmentofchildcarecharges.................................................................................................39

19.0 Averageweeklyearningsofemployedearners..........................................................................44

20.0 Averageweeklyearningsofself-employedearners...................................................................44

21.0 Averageweeklyincomeotherthanearnings.............................................................................44

22.0 Calculationofaverageweeklyincomefromtaxcredits.............................................................45

23.0 Calculationofweeklyincome.....................................................................................................45

24.0 Disregardofchangesintax,contributionsetc............................................................................45

25.0 Earningsofemployedearners....................................................................................................46

26.0 Calculationofnetearningsofemployedearners.......................................................................47

29A.0 MinimumIncomeFloor...............................................................................................................51


30.0 Calculationofincomeotherthanearnings.................................................................................51

31.0 Capitaltreatedasincome...........................................................................................................53

32.0 Notionalincome..........................................................................................................................53

Sections33–42&Schedule5...............................................................................................................57

DefinitionandthetreatmentofcapitalforCouncilTaxSupportpurposes...........................................57

33.0 Capitallimit.................................................................................................................................58

34.0 Calculationofcapital...................................................................................................................58

35.0 Disregardofcapitalofchildandyoungperson..........................................................................58

36.0 Incometreatedascapital............................................................................................................58

37.0 CalculationofcapitalintheUnitedKingdom.............................................................................58

38.0 CalculationofcapitaloutsidetheUnitedKingdom....................................................................59

39.0 Notionalcapital...........................................................................................................................59

40.0 Diminishingnotionalcapitalrule................................................................................................60

41.0 Capitaljointlyheld......................................................................................................................63

42.0 Notused......................................................................................................................................63

Sections43-56......................................................................................................................................64

DefinitionandthetreatmentofstudentsforCouncilTaxSupportpurposes........................................64

43.0 Studentrelateddefinitions.........................................................................................................65

44.0 Treatmentofstudents................................................................................................................68

45.0 Studentswhoareexcludedfromentitlementtocounciltaxsupport........................................68

46.0 Calculationofgrantincome........................................................................................................69

47.0 Calculationofcovenantincomewhereacontributionisassessed............................................71

48.0 Covenantincomewherenograntincomeornocontributionisassessed.................................71

49.0 StudentCovenantIncomeandGrantincome–nondisregard...................................................71

50.0 Otheramountstobedisregarded..............................................................................................72

51.0 Treatmentofstudentloans........................................................................................................72

51A.0 Treatmentoffeeloans................................................................................................................73

52.0 Treatmentofpaymentsfromaccessfunds................................................................................73

53.0 Disregardofcontribution............................................................................................................74

54.0 Furtherdisregardofstudent’sincome.......................................................................................74

55.0 Incometreatedascapital............................................................................................................74

56.0 Disregardofchangesoccurringduringsummervacation..........................................................74

Sections57–63.....................................................................................................................................75

ThecalculationandamountofCouncilTaxSupport..............................................................................75

57.0 Maximumcounciltaxsupport....................................................................................................76

58.0 Non-dependantdeductions........................................................................................................76

59.0 Counciltaxsupporttaper(appliestopersonsdefinedwithinClassE).......................................78


60.0 Extendedreductions...................................................................................................................78

60A.0 Durationofextendedreductionperiod......................................................................................79

60B.0 Amountofextendedreduction..................................................................................................79

60C Extendedreductions–movers...................................................................................................80

60D.0 Relationshipbetweenextended reductionandentitlement to council tax supportunder thegeneralconditionsofentitlement..............................................................................................80

61.0 Extendedreductions(qualifyingcontributorybenefits).............................................................80

61A.0 Durationofextendedreductionperiod(qualifyingcontributorybenefits)................................81

61B.0 Amountofextendedreduction(qualifyingcontributorybenefits)............................................81

61C.0 Extendedreductions(qualifyingcontributorybenefits)–movers.............................................82

61D.0 Relationshipbetweenextended reduction (qualifying contributorybenefits) andentitlementtocounciltaxsupportunderthegeneralconditionsofentitlement..........................................8262.0 -63.0Notused..............................................................................................................82

Sections64–67.....................................................................................................................................83

Datesonwhichentitlementandchangesofcircumstancesaretotakeeffect.....................................83

64.0 Dateonwhichentitlementistobegin........................................................................................84

65.0-66.0NotUsed..............................................................................................................................84

67.0 Dateonwhichchangeofcircumstancesistotakeeffect...........................................................84

Dateonwhichincomeconsistingofearningsfromemploymentasanemployedearneraretakenintoaccount.......................................................................................................................................85

Sections68–74A....................................................................................................................................86

ClaimingandthetreatmentofclaimsforCouncilTaxSupportpurposes..............................................86

68.0 Makinganapplication.................................................................................................................8769.0 Procedurebywhichapersonmayapplyforareductionunderanauthority’sscheme 8869A.0 Dateonwhichaclaimmade.....................................................................................89

70.0 Submissionofevidenceelectronically........................................................................................91

71.0 Useoftelephoneprovidedevidence..........................................................................................91

72.0 Evidenceandinformation...........................................................................................................9173.0 Amendmentandwithdrawalofclaim..........................................................................92

74.0 Dutytonotifychangesofcircumstances....................................................................................93

Sections75-90.......................................................................................................................................94

Decisions,decisionnoticesandawardsofCouncilTaxSupport............................................................94

75.0 Decisionsbytheauthority..........................................................................................................95

76.0 Notificationofdecision...............................................................................................................95

77.0 Timeandmannerofgrantingcounciltaxsupport......................................................................96

78.0 Personstowhomsupportistobepaid.....................................................................................97

79.0 Shortfallinsupport/reduction..................................................................................................97

80.0 Paymentonthedeathofthepersonentitled............................................................................97

81.0 Offsetting....................................................................................................................................97


82.0 Paymentwherethereisjointandseveralliability........................................................97

83–90Notused....................................................................................................................................98

Sections91–94.....................................................................................................................................99

Collection,holdingandforwardingofinformationforCouncilTaxSupportpurposes..........................99

91.0 Use of information from and to the Department of Work and Pensions (DWP) and HerMajesty’sRevenuesandCustoms(HMRC)...............................................................................100

92.0 Collectionofinformation..........................................................................................................100

93.0 Recordingandholdinginformation..........................................................................................100

94.0 Forwardingofinformation........................................................................................................100

Sections95–98...................................................................................................................................101

Revisions,WrittenStatements,TerminationofCouncilTaxSupport..................................................101

95.0 PersonsaffectedbyDecisions...................................................................................................102

96.0 RevisionsofDecisions...............................................................................................................102

97.0 WrittenStatements..................................................................................................................102

98.0 Terminations.............................................................................................................................102

Section99.............................................................................................................................................103

Appealsagainsttheauthority’sdecisions............................................................................................10399.0 Procedurebywhichapersonmaymakeanappealagainstcertaindecisionsoftheauthority....................................................................................................................................104

Section100...........................................................................................................................................105

Procedureforapplyingforadiscretionaryreduction..........................................................................105100.0 Procedureforanapplicationtotheauthorityforareductionundersection13A(1)(c)ofthe1992Act...........................................................................................................106

Section101–106A...............................................................................................................................107

ElectronicCommunication...................................................................................................................107

101.0 Interpretation...........................................................................................................................108

102.0 Conditionsfortheuseofelectroniccommunication................................................................108

103.0 Useofintermediaries................................................................................................................108

104.0 Effectofdeliveringinformationbymeansofelectroniccommunication.................................108

105.0 Proofofidentityofsenderorrecipientofinformation............................................................109

106.0 Proofofdeliveryofinformation...............................................................................................109

106A.0Proofofcontentofinformation...............................................................................................109

Section107...........................................................................................................................................110

CounterFraudandCompliance............................................................................................................110

107.0CounterFraudandcompliance..................................................................................................111

Schedule1............................................................................................................................................112

ApplicableAmounts............................................................................................................................112

PersonalAllowance..............................................................................................................................113

FamilyPremiums..................................................................................................................................113


Premiums.............................................................................................................................................114

DisabilityPremium...............................................................................................................................114

AdditionalConditionfortheDisabilityPremiums................................................................................114

SevereDisabilityPremiums..................................................................................................................114

EnhancedDisabilityPremium..............................................................................................................114

DisabledChildPremium.......................................................................................................................114

CarerPremium.....................................................................................................................................114

Personsinreceiptofconcessionarypayments....................................................................................114

Personsinreceiptofbenefitforanother.............................................................................................115

AmountsofPremium...........................................................................................................................115

Thecomponents...................................................................................................................................116

TransitionalAddition............................................................................................................................116

Amountoftransitionaladdition...........................................................................................................116

Schedule2............................................................................................................................................117

Notused...............................................................................................................................................117

Schedule3............................................................................................................................................118

Sumstobedisregardedinthecalculationofearnings........................................................................118

Schedule4............................................................................................................................................124

Sumstobedisregardedinthecalculationofincomeotherthanearnings.........................................124

Schedule5............................................................................................................................................136

Capitaltobedisregarded.....................................................................................................................136


1.0 IntroductiontotheCouncilTaxReductionScheme1.1 ThefollowinghasbeenadoptedbytheCouncilanddetailstheCouncilTaxReductionscheme

fortheperiod1stApril2018until31stMarch2019.1.2 Thisdocumentdetailshowtheschemewilloperateforbothpensioncreditageandworking

ageapplicantsandinaccordancewithSection13AoftheLocalGovernmentFinanceAct1992specifiestheclassesofpersonwhoaretobeentitledtoareductionundertheschemeandiseffectivefrom1stApril2018foraperiodofonefinancialyear.

1.3 TheschemeinrespectofpensionageapplicantsisdefinedbyCentralGovernmentwithinthe

following:§ CouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations2012;§ Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme)

(England)(Amendment)Regulations2012;§ CouncilTaxReductionSchemes(TransitionalProvision)(England)Regulations2013;§ Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England)

Regulations2013;§ Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment)

Regulations2013;§ TheCouncilTaxReductionSchemes(PrescribedRequirements) (England)(Amendment)

(No.2)Regulations2014;§ TheCouncilTaxReductionSchemes(PrescribedRequirements) (England)(Amendment)



Regulations2017:and§ LocalGovernmentFinanceAct1992(asamendedbytheLocalGovernmentFinanceAct

2012).TheCouncilhasnodiscretioninrelationtothecalculationofCouncilTaxReductioninrespectofthepensionagescheme.

Theschemeforpensionageapplicants–CentralGovernment’sschemeasdefinedbytheCouncilTaxReductionScheme(PrescribedRequirements)(England)Regulations20121.4 There are threemain classes under the prescribed pension credit age scheme, for each of

which there are a number of qualifying criteria. In all cases individuals must not be of aprescribed class exempted from reduction, such as a person subject to immigration controlwithlimitedleavetoremain.Thedefinitionofapensioncreditagepersonisapersonwho;a. hasattainedthequalifyingageforstatepensioncredit;andb. isnot,or,ifhehasapartner,hispartnerisnot;

i. apersononincomesupport,onanincome-basedjobseeker’sallowanceoronanincome-relatedemploymentandsupportallowance;or

ii. apersonwithanawardofuniversalcreditThethreeprescribedclassesareasfollows;ClassA:pensionerswhoseincomeislessthantheapplicableamount.OnanydayClassAconsistsofanypersonwhoisapensioner:

a. whoisforthatdayliabletopaycounciltaxinrespectofadwellingofwhichheisaresident;b. who,subjecttoparagraph5ofSchedule1oftheCouncilTaxReductionSchemes(Prescribed

Requirements)(England)Regulations2012,isnotabsentfromthedwellingthroughoutthe


day;inrespectofwhomamaximumCouncilTaxReductionamountcanbecalculated;c. whodoesnotfallwithinaclassofpersonsprescribedforthepurposesofparagraph2(9)of

Schedule1AtotheLocalGovernmentFinanceAct1992andexcludedfromtheauthority’sscheme;

d. whose income (if any) for the relevant week does not exceed his applicable amountcalculatedinaccordancewithparagraph9andSchedule2oftheLocalGovernmentFinanceAct1992;

e. nothavecapitalsavingsabove£16,000;andf. whohasmadeanapplicationforareductionundertheauthority’sscheme.

ClassB:pensionerswhoseincomeisgreaterthantheapplicableamount.OnanydayclassBconsistsofanypersonwhoisapensioner:


Requirements)(England)Regulations2012,isnotabsentfromthedwellingthroughouttheday;inrespectofwhomamaximumCouncilTaxReductionamountcanbecalculated;

c. whodoesnotfallwithinaclassofpersonprescribedforthepurposesofparagraph2(9)ofSchedule1AtotheLocalGovernmentFinanceAct1992andexcludedfromtheauthority’sscheme;

d. whoseincomefortherelevantweekisgreaterthanhisapplicableamountcalculatedinaccordancewithparagraph9andSchedule2totheLocalGovernmentFinanceAct1992;

e. inrespectofwhomamountAexceedsamountBwhere; (i)amountAisthemaximumCouncilTaxReductioninrespectofthedayinthe

applicant’scase;and (ii)amountBis26/7percentofthedifferencebetweenhisincomefortherelevant

weekandhisapplicableamount; g. nothavecapitalsavingsabove£16,000;and

h. whohasmadeanapplicationforareductionundertheauthority’sscheme.ClassC:alternativemaximumCouncilTaxReductionOnanydayclassCconsistsofanypersonwhoisapensioner:


Requirements)(England)Regulations2012,isnotabsentfromthedwellingthroughouttheday;

c. inrespectofwhomamaximumCouncilTaxReductionamountcanbecalculated;d. whodoesnotfallwithinaclassofpersonprescribedforthepurposesofparagraph2(9)of

Schedule1Atothe1992Actandexcludedfromtheauthority’sscheme;e. whohasmadeanapplicationforareductionundertheauthority’sscheme;andf. inrelationtowhomtheconditionbelowismet.

Theconditionreferredtoinsub-paragraphf.isthatnootherresidentofthedwellingisliabletopayrenttotheapplicantinrespectofthedwellingandthereisanalternativemaximumCouncilTaxReductioninrespectofthedayinthecaseofthatpersonwhichisderivedfromtheincome,oraggregateincome,ofoneormoreresidentstowhomthissub-paragraphapplies.

Theaboveappliestoanyotherresidentofthedwellingwho:a. isnotapersonwho,inaccordancewithSchedule1tothe1992Act,fallstobedisregarded

forthepurposesofdiscount;b. isnotapersonwhoisliableforcounciltaxsolelyinconsequenceoftheprovisionsofsection

9ofthe1992Act(spouse’sorcivilpartner’sjointandseveralliabilityfortax);c. isnotapersonwhoisresidingwithacoupleorwiththemembersofapolygamousmarriage

wheretheapplicantisamemberofthatcoupleorofthatmarriageand—


(i) in the case of a couple, neither member of that couple is a person who, inaccordance with Schedule 1 to the 1992 Act, falls to be disregarded for thepurposesofdiscount;or(ii) inthecaseofapolygamousmarriage,twoormoremembersofthatmarriageare not persons who, in accordance with Schedule 1 to the 1992 Act, fall to bedisregardedforthepurposesofdiscount;

d. isnotapersonwho, jointlywith theapplicant, fallswithin the sameparagraphof section6(2)(a)to(e)ofthe1992Act(personsliabletopaycounciltax)asappliesinthecaseoftheapplicant;or

e. isnotapersonwhoisresidingwithtwoormorepersonsbothorallofwhomfallwithinthesame paragraph of section 6(2)(a) to (e) of the 1992 Act where two or more of thosepersons are not persons who, in accordance with Schedule 1 to the 1992 Act, fall to bedisregardedforthepurposesofdiscount.

Disregardofcertainincomes1.5 For those who have reached the qualifying age for state pension credit, the Council has

resolved to enhance the government scheme (as defined by the Council Tax ReductionScheme (Prescribed Requirements) (England) Regulations 2012 to disregard in full thefollowing:a. awardisablementpension;b. awarwidow’spensionorwarwidower’spension;c. apensionpayable toapersonasawidow,widowerorsurvivingcivilpartnerunderany

power of Her Majesty otherwise than under an enactment to make provision aboutpensionsfororinrespectofpersonswhohavebeendisabledorhavediedinconsequenceofserviceasmembersofthearmedforcesoftheCrown;

d. aguaranteedincomepayment;e. apaymentmadetocompensateforthenon-paymentofsuchapensionorpaymentasis

mentionedinanyoftheprecedingsub-paragraphs;f. apensionpaidbythegovernmentofacountryoutsideGreatBritainwhichisanalogousto

anyofthepensionsorpaymentsmentionedinsub-paragraphs(a)to(d)above;g. pensionpaidtovictimsofNationalSocialistpersecutionunderanyspecialprovisionmade

by the lawof the Federal Republic ofGermany, or any part of it, or of the Republic ofAustria.

1.5A For those who have reached the qualifying age for state pension credit, the Council has

resolved to enhance the government scheme (as defined by the Council Tax ReductionScheme(PrescribedRequirement)(England)Regulations2012to:Treatanapplicationmadewithinonemonthofafirstbillbeingissuedtotheliablepersonashavingbeenmadeonthefirstdayofthat liability.Thistoonlyapplywherethedelayinissuingthebillhasnotbeencausedbyapersonnamedonthebill.

Theprovisionsoutlinedabove,enhancetheCentralGovernment’sscheme.THESCHEMEFORWORKINGAGEAPPLICANTS–THECOUNCIL’SLOCALSCHEME1.6 The adopted scheme for working age applicants is a means test, which compares income

against an assessment of applicable amounts (unless otherwise stated). Full details of theworking age scheme of the authority are contained within this document from section 2onwards. The authority is required to specify a scheme forworking age and therefore thisschemeonlyappliestoapersonwho;a. hasnotattainedthequalifyingageforstatepensioncredit;orb. has attained the qualifying age for state pension credit if he, and his partner, is a

persononincomesupport,onanincome-basedjobseeker’sallowance,onanincome-relatedemploymentandsupportallowanceoronuniversalcredit.


1.7 TheCouncilhasresolvedthattherewillbetwoclassesofpersonswhowillreceiveareduction

inlinewithadoptedscheme.Therewillbetwomainclassesprescribedfor,foreachofwhichtherewillbeanumberofqualifyingcriteria.Inallcasesindividualsmustnotbeofaprescribedclassexemptedfromreductionasspecifiedwithinsection7ofthisscheme.

ClassD Toobtainreductiontheindividual(orpartner)must:

a. havenotattainedthequalifyingageforstatepensioncredit1;orb. hehasattainedthequalifyingageforstatepensioncreditandhe,orifhehasapartner,

hispartner,isapersononincomesupport,onincome-basedjobseeker’sallowanceoran income-relatedemploymentandsupportallowance;orapersonwithanawardofuniversalcredit.

c. be liable to pay council tax in respect of a dwelling in which he is solely or mainlyresident;

d. isnotdeemedtobeabsentfromthedwelling;e. not fall within a class of person prescribed for the purposes of paragraph 2(9) of

Schedule 1A to the Local Government Finance Act 1992 and excluded from theauthority’sscheme;

f. besomebody in respectofwhomamaximumCouncilTaxReduction2amountcanbecalculated;

g. nothavecapitalsavingsabove£6,0003;h. be a person in respect ofwhoma day inwhich s/he is liable to pay council tax falls

within aweek in respect ofwhich the person’s income4 is less than theirapplicableamount5or the applicant or partner is in receipt of income support, jobseekersallowance(incomebased)oremploymentandsupportallowance(incomerelated);and

i. hasmadeavalidapplicationforreduction6.

MaximumCouncilTaxReductionstatedaboveisdefinedwithinsection57ofthisschemeClassE Toobtainreductiontheindividual(orpartner)must:

a. havenotattainedthequalifyingageforstatepensioncredit7;orb. he has attained the qualifying age for state pension credit and he, or if he has a

partner, his partner, is a person on income support, on income-based jobseeker’sallowanceoranincome-relatedemploymentandsupportallowance;orapersonwithanawardofuniversalcredit.

c. be liabletopaycouncil tax inrespectofadwelling inwhichtheyaresolelyormainlyresident;

d. isnotdeemedtobeabsentfromthedwelling;e. not fall within a class of person prescribed for the purposes of paragraph 2(9) of

Schedule 1A to the Local Government Finance Act 1992 and excluded from theauthority’sscheme;

f. besomebody in respectofwhomamaximumCouncilTaxReduction8amountcanbecalculated;

g. nothavecapitalsavingsabove£6,0009;h. be a person in respect ofwhoma day inwhich s/he is liable to pay council tax falls

1Section5ofthisscheme2Sections57to63ofthisscheme3Sections33to42andSchedule5ofthisscheme4Sections15to32andSchedules3and4ofthisscheme5Sections12to14andSchedule1ofthisscheme6Sections68to74aofthisscheme7Section5ofthisscheme8Sections57to63ofthisscheme9Sections33to42andSchedule5ofthisscheme


withinaweekinrespectofwhichtheperson’s income10ismorethantheirapplicableamount11;

i. havemadeavalidapplicationforreduction12;j. beapersoninrespectofwhomamountAexceedsamountBwhere

(i) amountAisthemaximumCouncilTaxReductioninrespectofthedayintheapplicant’scase;and

(ii) amount B is 2 6/7 per cent of the difference between his income for therelevantweekandhisapplicableamount.

MaximumCouncilTaxReductionstatedaboveisdefinedwithinsection57ofthisscheme

10Sections15to32andSchedules3and4ofthisscheme11Sections12to14andSchedule1ofthisscheme12Sections68to74aofthisscheme


CouncilTaxReductionScheme

Details of support to be given forworking age applicants for the financial year2018/19


Sections2-8

Definitionsandinterpretation


2.0 Interpretation–anexplanationofthetermsusedwithinthisscheme2.1 Inthisscheme: ‘theAct’meanstheSocialSecurityContributionsandBenefitsAct1992; ‘theAdministrationAct’meanstheSocialSecurityAdministrationAct1992; ‘the1973Act’meansofEmploymentandTrainingAct1973; ‘the1992Act’meanstheLocalGovernmentFinanceAct1992; ‘the2000Act’meanstheElectronicCommunicationsAct2000;

‘AbbeyfieldHome’meansanestablishmentrunbytheAbbeyfieldSocietyincludingallbodiescorporateorincorporatewhichareaffiliatedtothatSociety;‘adoption leave’means a period of absence fromwork on ordinary or additional adoptionleavebyvirtueofsection75Aor75BoftheEmploymentRightsAct1996;

‘an AFIP’ means an armed forces independence payment payable in accordance with an armedandreserveforcescompensationschemeestablishedundersection1(2)oftheArmed

Forces(PensionsandCompensation)Act2004‘applicable amount’means the amount determined in accordance with schedule 1 of thisscheme;‘applicant’ means a person who the authority designates as able to claim Council TaxReduction– for thepurposesof this schemeall referencesare in themasculinegenderbutapplyequallytomaleandfemale;

‘application’meansanapplicationforareductionunderthisscheme:‘appropriateDWPoffice’meansanofficeoftheDepartmentforWorkandPensionsdealingwith state pension credit or office which is normally open to the public for the receipt ofclaimsforincomesupport,ajobseeker’sallowanceoranemploymentandsupportallowance;‘assessment period’ means such period as is prescribed in sections 19 to 21 over whichincomefallstobecalculated;‘attendanceallowance’means–a. anattendanceallowanceunderPart3oftheAct;b. anincreaseofdisablementpensionundersection104or105oftheAct;c. a payment under regulations made in exercise of the power conferred by paragraph

7(2)(b)ofPart2ofSchedule8totheAct;d. an increase of an allowance which is payable in respect of constant attendance under

paragraph4ofPart1ofSchedule8totheAct;e. a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians)

Scheme1983oranyanalogouspayment;orf. anypaymentbasedonneed for attendancewhich is paid aspartof awardisablement

pension;‘theauthority’meansabillingauthority inrelationtowhoseareathisschemehaseffectbyvirtueofparagraph4(6)ofSchedule1Atothe1992Act;‘Back toWork scheme(s)’means any schemedefinedwithin the Jobseekers (Back toWorkSchemes) Act 2013 or Jobseeker’s Allowance (Schemes for Assisting Persons to ObtainEmployment)Regulations2013;‘basicrate’,whereitrelatestotherateoftax,hasthesamemeaningasintheIncomeTaxAct2007(seesection989ofthatAct).‘thebenefitActs’meanstheAct(SSBA)andtheJobseekersAct1995andtheWelfareReformAct2007;‘boardandlodgingaccommodation’meansaccommodationprovidedtoafamily,forachargewhich is inclusive of the provision of that accommodation and at least some cooked orpreparedmealswhich both are cooked or prepared (by a person other than the person towhomtheaccommodationisprovidedoramemberofhisfamily)andareconsumedinthataccommodationorassociatedpremises;‘carehome’hasthemeaninggivenbysection3oftheCareStandardsAct2000and inScotlandmeans a care home service within themeaning given by section 2(3) of theRegulationofCare (Scotland)Act2001and inNorthern Irelandmeansanursinghome


within the meaning of Article 11 of the Health and Personal Social Services (Quality,ImprovementandRegulation)(NorthernIreland)Order2003oraresidentialcarehomewithinthemeaningofArticle10ofthatOrder;‘theCaxtonFoundation’meansthecharitabletrustofthatnameestablishedon28thMarch2011 out of funds provided by the Secretary of State for the benefit of certain personssuffering from hepatitis C and other persons eligible for payment in accordance with itsprovisions;‘child’meansapersonundertheageof16;‘childbenefit’hasthemeaninggivenbysection141oftheSSCBAasamendedbyTheChildBenefit(General),ChildTaxCredit(Amendment)Regulations2014andTheChildBenefit(General)(Amendment)Regulations2015;

‘theChildrenOrder’meanstheChildren(NorthernIreland)Order1995; ‘childtaxcredit’meansachildtaxcreditundersection8oftheTaxCreditsAct2002; ‘claim’meansaclaimforCouncilTaxReduction;

‘close relative’ means a parent, parent-in-law, son, son-in-law, daughter, daughter- in-law,step-parent,step-son,step-daughter,brother,sister,orifanyoftheprecedingpersonsisonememberofacouple,theothermemberofthatcouple;‘concessionarypayment’meansapaymentmadeunderarrangementsmadebytheSecretaryof Statewith the consentof theTreasurywhich is chargedeither to theNational InsuranceFund or to a Departmental Expenditure Vote to which payments of benefit or tax creditsunderthebenefitActsortheTaxCreditsActarecharged;‘the Consequential Provisions Regulations’ means the Housing Benefit and Council TaxReduction(ConsequentialProvisions)Regulations2006;‘contributory employment and support allowance” means an allowance under Part 1 ofthe Welfare Reform Act 2007 as amended by the provisions of Schedule 3, and Part 1 ofSchedule 14, to theWelfare Reform Act 2012 that remove references to an income-relatedallowance and a contributory allowance under Part 1 of the Welfare ReformAct 2007 asthatParthaseffectapartfromthoseprovisions;‘converted employment and support allowance’ means an employment and supportallowance which is not income-related and to which a person is entitled as a result of aconversiondecisionwithinthemeaningof theEmploymentandSupportAllowance(ExistingAwards)Regulations2008;

‘counciltaxbenefit’meanscounciltaxbenefitunderPart7oftheSSCBA;‘Council Tax Reduction scheme’ has the same meaning as ‘Council Tax Reduction orreduction’‘CouncilTaxReduction’meansCouncilTaxReductionasdefinedbyS13aLocalGovernmentFinanceAct1992(asamended);‘couple’means:a. aman and a womanwho aremarried to each other and aremembers of the same

household;b. a man and a woman who are not married to each other but are living together as

husbandandwife;c. twopeopleof thesamesexwhoarecivilpartnersofeachotherandaremembersof

thesamehousehold;ord. two people of the same sex who are not civil partners of each other but are living

togetherasiftheywerecivilpartners.Twopeopleofthesamesexaretobetreatedaslivingtogetherasiftheywerecivilpartnersif,andonly if, theywouldbe treatedas living togetherashusbandandwifewere theyofopposite sexes. The above includes the Marriage (Same Sex Couples) Act 2013 and TheMarriage(SameSexCouples)Act2013(CommencementNo.3)Order2014;

‘dateofclaim’meansthedateonwhichtheapplicationorclaimismade,ortreatedasmade,forthepurposesofthisscheme

‘designatedauthority’meansanyofthefollowing:a. thelocalauthority;orb. a person providing services to, or authorised to exercise any function of, any such


authority.‘designatedoffice’meanstheofficedesignatedbytheauthorityforthereceiptofclaimsforCouncilTaxReduction;a. bynoticeuponorwitha formapprovedby it for thepurposeofclaimingCouncilTax

Reduction;orb. byreferenceuponorwithsucha formtosomeotherdocumentavailablefromitand

sentbyelectronicmeansorotherwiseonapplication;orc. byanycombinationoftheprovisionssetoutinsub-paragraphs(a)and(b)above;

‘disabilitylivingallowance’meansadisabilitylivingallowanceundersection71oftheAct; ‘dwelling’hasthesamemeaninginsection3or72ofthe1992Act; ‘earnings’hasthemeaningprescribedinsection25or,asthecasemaybe,27;

‘theEileenTrust’meansthecharitabletrustofthatnameestablishedon29thMarch1993outoffundsprovidedbytheSecretaryofStateforthebenefitofpersonseligibleforpaymentinaccordancewithitsprovisions;

‘electronic communication’ has the same meaning as in section 15(1) of the Electronic CommunicationsAct2000;

‘employedearner’ is tobeconstrued inaccordancewithsection2(1)(a)of theActandalsoincludesapersonwhoisinreceiptofapaymentwhichispayableunderanyenactmenthavingeffectinNorthernIrelandandwhichcorrespondstostatutorysickpayorstatutorymaternitypay;‘Employment and Support Allowance Regulations’ means the Employment and SupportAllowance Regulations 2008 and the Employment and Support Regulations 2013 asappropriate;‘EmploymentandSupportAllowance(ExistingAwards)Regulations’meanstheEmploymentand Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit)(ExistingAwards)Regulations2010;‘theEmployment,SkillsandEnterpriseScheme’meansaschemeundersection17A(schemesfor assisting persons to obtain employment; ‘work for your benefit’ schemes etc.) of theJobseekersAct1995knownby thatnameandprovidedpursuant toarrangementsmadebythe Secretary of State that is designed to assist applicants to obtain employment, includingself-employment, and whichmay include for any individual work-related activity (includingwork experience or job search). This also includes schemes covered by The JobseekersAllowance(Employment,SkillsandEnterpriseScheme)Regulations2011asamendedbytheJobseekers(BacktoWorkSchemes)Act2013–see‘BacktoWorkSchemes’;‘employmentzone’meansanareawithinGreatBritaindesignatedforthepurposesofsection60 of theWelfare Reform and Pensions Act 1999 and an ‘employment zone programme’meansaprogrammeestablishedforsuchanareaorareasdesignedtoassistapplicantsforajobseeker’sallowancetoobtainsustainableemployment;‘employmentzonecontractor’meansapersonwhoisundertakingtheprovisionoffacilitiesinrespectofanemploymentzoneprogrammeonbehalfoftheSecretaryofStateforWorkandPensions;‘enactment’ includesanenactmentcomprisedin,orinaninstrumentmadeunder,anActoftheScottishParliament;‘extendedreduction’meansapaymentofCouncilTaxReductionpayablepursuanttosection60;‘extendedreductionperiod’meanstheperiodforwhichanextendedreductionispayableinaccordancewithsection60Aor61Aofthisscheme;‘extended reduction (qualifying contributory benefits)’ means a payment of Council TaxReductionpayablepursuanttosection61;

‘family’ has the meaning assigned to it by section 137(1) of the Act and Section 9 of this scheme;

‘theFund’meansmoneysmadeavailablefromtimetotimebytheSecretaryofStateforthebenefit of persons eligible for payment in accordance with the provisions of a schemeestablishedbyhimon24thApril1992or,inScotland,on10thApril1992;‘a guaranteed income payment’ means a payment made under article 15(1)(c) (injury


benefits)or29(1)(a)(deathbenefits)oftheArmedForcesandReserveForces(CompensationScheme)Order2011;‘he,him,his’alsoreferstothefemininewithinthisscheme‘housing benefit’ means housing benefit under Part 7 of the Act; ‘the Housing BenefitRegulations’meanstheHousingBenefitRegulations2006;

‘ImmigrationandAsylumAct’meanstheImmigrationandAsylumAct1999;‘anincome-basedjobseeker’sallowance’and‘ajoint-claimjobseeker’sallowance’havethemeaningsgivenbysection1(4)oftheJobseekersAct1995;‘income-related employment and support allowance’ means an income-related allowanceunderPart1oftheWelfareReformAct2007;‘IncomeSupportRegulations’meanstheIncomeSupport(General)Regulations1987(a);‘independenthospital’–(a)inEngland,meansahospitalasdefinedbysection275oftheNationalHealthServiceAct2006thatisnotahealthservicehospitalasdefinedbythatsection;(b)inWales,hasthemeaningassignedtoitbysection2oftheCareStandardsAct2000;and(c) inScotlandmeansan independenthealthcareserviceasdefinedbysection10Fof theNationalHealthService(Scotland)Act1978;

‘the Independent Living Fund (2006)’means the Trust of that name established by a deeddated10thApril2006andmadebetweentheSecretaryofStateforWorkandPensionsoftheonepartandMargaretRosemaryCooper,MichaelBeresfordBoyallandMarieTheresaMartinoftheotherpart;‘invalidcarriageorothervehicle’meansavehiclepropelledbyapetrolengineorbyelectricpowersuppliedforuseontheroadandtobecontrolledbytheoccupant;‘JobseekersAct’meanstheJobseekersAct1995; ‘Jobseeker’sAllowanceRegulations’meansthe Jobseeker’sAllowanceRegulations1996and Jobseeker’sAllowanceRegulations2013asappropriate;‘limitedcapabilityforwork’hasthemeaninggiveninsection1(4)oftheWelfareReformAct;‘limited capability for work-related activity’ has the meaning given in section 2(5) of theWelfareReformAct2007;‘the London Bombing Relief Charitable Fund’ means the company limited by guarantee(number5505072),andregisteredcharityofthatnameestablishedon11thJuly2005forthepurpose of (amongst other things) relieving sickness, disability or financial need of victims(includingfamiliesordependantsofvictims)oftheterroristattackscarriedoutinLondonon7thJuly2005;‘loneparent’meansapersonwhohasnopartnerandwhoisresponsibleforandamemberofthesamehouseholdasachildoryoungperson;‘theMacfarlane(SpecialPayments)Trust’meansthetrustofthatname,establishedon29thJanuary1990partlyoutoffundsprovidedbytheSecretaryofState,forthebenefitofcertainpersonssufferingfromhaemophilia;‘theMacfarlane (SpecialPayments) (No.2)Trust’meansthetrustofthatname,establishedon 3rdMay 1991 partly out of funds provided by the Secretary of State, for the benefit ofcertainpersonssufferingfromhaemophiliaandotherbeneficiaries;‘theMacfarlaneTrust’meansthecharitabletrust,establishedpartlyoutoffundsprovidedbytheSecretaryofStatetotheHaemophiliaSociety,forthereliefofpovertyordistressamongthosesufferingfromhaemophilia;‘main phase employment and support allowance’ means an employment and supportallowancewherethecalculationoftheamountpayableinrespectoftheapplicantincludesacomponentundersection2(1)(b)or4(2)(b)oftheWelfareReformAct2007exceptinPart1ofSchedule1;‘the Mandatory Work Activity Scheme’ means a scheme within section 17A (schemes forassisting persons to obtain employment; ‘work for your benefit’ schemes etc.) of theJobseekersAct1995knownby thatnameandprovidedpursuant toarrangementsmadebytheSecretaryofState that isdesignedtoprovideworkorworkrelatedactivity forupto30hoursperweekoveraperiodoffourconsecutiveweekswithaviewtoassistingapplicantstoimprovetheirprospectofobtainingemployment;


‘maternity leave’meansaperiodduringwhichawomanisabsentfromworkbecausesheispregnantorhasgivenbirthtoachild,andattheendofwhichshehasarighttoreturntoworkeither under the terms of her contract of employment or under Part 8 of the EmploymentRightsAct1996;

‘memberofacouple’meansamemberofamarriedorunmarriedcouple;‘MFET Limited’means the company limited by guarantee (number 7121661) of that name,established for the purpose in particular of making payments in accordance witharrangementsmadewiththeSecretaryofStatetopersonswhohaveacquiredHIVasaresultoftreatmentbytheNHSwithbloodorbloodproducts;

‘mobilitysupplement’meansasupplementtowhichparagraph9ofSchedule4refers;‘mover’meansaapplicantwhochangesthedwellinginwhichtheapplicantisresidentandinrespect of which the applicant liable to pay council tax from a dwelling in the area of theappropriateauthoritytoadwellingintheareaofthesecondauthority;

‘netearnings’meanssuchearningsasarecalculatedinaccordancewithsection26; ‘netprofit’meanssuchprofitasiscalculatedinaccordancewithsection28;

‘the New Deal options’ means the employment programmes specified in regulation75(1)(a)(ii)oftheJobseeker’sAllowanceRegulations1996andthetrainingschemespecifiedinregulation75(1)(b)(ii)ofthoseRegulations;‘newdwelling’means, for thepurposesof thedefinitionof ‘secondauthority’ and sections60C,and61Cthedwellingtowhichaapplicanthasmoved,orisabouttomove,inwhichtheapplicantisorwillberesident;

‘non-dependant’hasthemeaningprescribedinsection3; ‘non-dependantdeduction’meansadeductionthatistobemadeundersection58;

‘occasionalassistance’meansanypaymentorprovisionmadebyalocalauthority,theWelshMinistersortheScottishMinistersforthepurposesof:a. meeting,orhelpingtomeetanimmediateshort-termneed;(i)arisingoutofanexceptionaleventorexceptionalcircumstances,or(ii)thatneedstobemettoavoidarisktothewell-beingofanindividual,and

b. enablingqualifyingindividualstoestablishormaintainasettledhome,and—(i) ‘local authority’ has the meaning given by section 270(1) of the LocalGovernmentAct1972;and(ii) ‘qualifying individuals’ means individuals who have been, or without theassistancemightotherwisebe:(aa) in prison, hospital, an establishment providing residential care or otherinstitution,or(bb)homelessorotherwise livinganunsettledwayof life; and ’localauthority’meansalocalauthority inEnglandwithinthemeaningoftheLocalGovernmentAct1972;

‘occupationalpension’meansanypensionorotherperiodicalpaymentunderanoccupationalpensionschemebutdoesnotincludeanydiscretionarypaymentoutofafundestablishedforrelievinghardshipinparticularcases;‘occupationalpensionscheme’hasthesamemeaningasinsection1ofthePensionSchemesAct1993asamendedbythePublicServicePensionAct2013;‘ordinaryclothingorfootwear’meansclothingorfootwearfornormaldailyuse,butdoesnotincludeschooluniforms,orclothingorfootwearusedsolelyforsportingactivities;‘partner’inrelationtoaperson,meansa. wherethatpersonisamemberofacouple,theothermemberofthatcouple;b. subject to paragraph (c),where that person is polygamouslymarried to two or

moremembersofhishousehold,anysuchmembertowhomheismarried;orc. wherethatpersonispolygamouslymarriedandhasanawardofuniversalcredit

withtheotherpartytotheearliestmarriagethatstillsubsists,thatotherpartytotheearliestmarriage;

‘paternity leave’meansaperiodofabsencefromworkon leavebyvirtueofsection80Aor80BoftheEmploymentRightsAct1996;

‘payment’includespartofapayment;


‘pensionable age’ has themeaning given by the rules in paragraph 1 of Schedule 4 to thePensions Act 1995 as amended by the Public Services Pension Act 2013 and Pensions Act2014;‘pension fundholder’meanswithrespect toapersonalpensionschemeoranoccupationalpensionscheme,thetrustees,managersorschemeadministrators,asthecasemaybe,oftheschemeconcerned;‘pensioner’apersonwhohasattainedtheageatwhichpensioncreditcanbeclaimed;‘personaffected’shallbeconstruedasapersontowhomtheauthoritydecidesisaffectedbyanydecisionmadebythecouncil;‘persononincomesupport’meansapersoninreceiptofincomesupport;‘personalindependencepayment’hasthemeaninggivenbyPart4oftheWelfareReformAct

2012andtheSocialSecurity(PersonalIndependencePayments)2013;‘persontreatedasnotbeinginGreatBritain’hasthemeaninggivenbysection7;

’personalpensionscheme’means–a. apersonalpensionschemeasdefinedbysection1ofthePensionSchemesAct1993as

amendedbythePublicServicePensionAct2013;b. anannuity contractor trust schemeapprovedunder section620or621of the Income

andCorporationTaxesAct1988orasubstitutedcontractwithinthemeaningofsection622(3)or thatActwhich is treatedashavingbecomea registeredpensionschemebyvirtueofparagraph1(1)(f)ofSchedule36oftheFinanceAct2004;

c. a personal pension scheme approved under Chapter 4 of Part 14 of the Income andCorporation Taxes Act 1988 which is treated as having become a registered pensionschemebyvirtueofparagraph1(1)(g)ofSchedule36totheFinanceAct2004;

‘policyoflifeinsurance’meansanyinstrumentbywhichthepaymentofmoneyisassuredondeath (except death by accident only) or the happening of any contingency dependent onhumanlife,oranyinstrumentevidencingacontractwhichissubjecttopaymentofpremiumsforatermdependentonhumanlife;

‘polygamousmarriage’meansamarriagetowhichsection133(1)oftheActrefersnamely;a. apersonisahusbandorwifebyvirtueofamarriageenteredintoundera law

whichpermitspolygamy;andb. eitherpartytothemarriagehasforthetimebeinganyspouseadditionaltothe

otherparty.’public authority’ includes any person certain of whose functions are functions of a publicnature;‘qualifyingageforstatepensioncredit’means(inaccordancewithsection1(2)(b)and(6)oftheStatePensionCreditAct2002)–a. inthecaseofawoman,pensionableage;orb. inthecaseofaman,theagewhichispensionableageinthecaseofawomanbornon

thesamedayastheman; ’qualifyingcontributorybenefit’means;

a. severedisablementallowance;b. incapacitybenefit;c. contributoryemploymentandsupportallowance;

‘qualifyingcourse’meansaqualifyingcourseasdefinedforthepurposesofParts2and4oftheJobSeeker’sAllowanceRegulations1996‘qualifyingincome-relatedbenefit’meansa. incomesupport;b. income-basedjobseeker’sallowance;c. income-relatedemploymentandsupportallowance;+

‘qualifying person’means a person in respect ofwhom payment has beenmade from theFund,theEileenTrust,MFETLimited,theSkiptonFund,theCaxtonFoundationortheLondonBombingsReliefCharitableFund;

‘reductionweek’meansaperiodofsevenconsecutivedaysbeginningwithaMondayand endingwithaSunday; ‘relative’meansacloserelative,grandparent,grandchild,uncle,aunt,nepheworniece;


‘relevantauthority’meansanauthorityadministeringCouncilTaxReduction; ‘relevant week’ In relation to any particular day,means theweekwithinwhich the day in questionfalls; ‘remunerativework’hasthemeaningprescribedinsection6;

‘rent’means ‘eligible rent’ towhich regulation12of theHousingBenefitRegulations referslessanydeductionsinrespectofnon-dependantswhichfalltobemadeunderregulation74(non-dependantdeductions)ofthoseRegulations;

‘resident’hasthemeaningithasinPart1or2ofthe1992Act;’secondauthority’meanstheauthoritytowhichamoveris liabletomakepaymentsforthenewdwelling;

‘self-employedearner’istobeconstruedinaccordancewithsection2(1)(b)oftheAct;‘self-employment route’ means assistance in pursuing self-employed earner’s employmentwhilstparticipatingin–a. anemploymentzoneprogramme;b. aprogrammeprovidedorotherarrangementsmadepursuanttosection2ofthe1973Act

(functions of the Secretary of State) or section 2 of the Enterprise and New Towns(Scotland)Act1990(functionsinrelationtotrainingforemployment,etc.);

c. theEmployment,SkillsandEnterpriseScheme;d. aschemeprescribed inregulation3oftheJobseeker’sAllowance(SchemesforAssisting

PersonstoObtainEmployment)Regulations2013;e. BacktoWorkscheme.

‘ServiceUser’references in thisscheme to an applicant participating as a service user areto

a. apersonwhoisbeingconsultedbyoronbehalfof—(i)theSecretaryofStateinrelationtoanyoftheSecretaryofState’sfunctionsinthefieldofsocialsecurityorchildsupportorundersection2oftheEmploymentandTrainingAct1973;or(ii)abodywhichconductsresearchorundertakesmonitoringforthepurposeofplanningorimprovingsuchfunctionsintheircapacityasapersonaffectedorpotentiallyaffectedbytheexerciseofthosefunctionsorthecarerofsuchaperson;or

b. thecarerofapersonconsultedasdescribed insub-paragraph (a)wherethecarer is notbeingconsultedasdescribedinthatsub-paragraph;

‘singleapplicant’meansanapplicantwhoneitherhasapartnernorisaloneparent;‘the Skipton Fund’means theex-gratiapayment schemeadministeredby the Skipton FundLimited, incorporatedon25thMarch2004, for thebenefitofcertainpersonssuffering fromhepatitisCandotherpersonseligibleforpaymentinaccordancewiththescheme’sprovisions.’specialaccount’meansanaccountasdefinedforthepurposesofChapter4AofPart8oftheJobseeker’sAllowanceRegulationsor Chapter 5 of Part 10of the Employment and SupportAllowanceRegulations;‘sportsaward’meansanawardmadebyoneoftheSportsCouncilsnamedinsection23(2)ofthe National Lottery etc Act 1993 out of sums allocated to it for distribution under thatsection;‘theSSCBA’meanstheSocialSecurityContributionsandBenefitsAct1992‘StatePensionCreditAct’meanstheStatePensionCreditAct2002;‘student’hasthemeaningprescribedinsection43;‘subsistence allowance’ means an allowance which an employment zone contractor hasagreedtopaytoapersonwhoisparticipatinginanemploymentzoneprogramme;‘reduction week’ means a period of 7 consecutive days commencing upon a Monday andendingonaSunday;

‘theTaxCreditsAct’meanstheTaxCreditsAct2002; ‘taxyear’meansaperiodbeginningwith6thAprilinoneyearandendingwith5thApril in thenext;

‘trainingallowance’meansanallowance(whetherbywayofperiodicalgrantsorotherwise)payable–a. outofpublic fundsbyaGovernmentdepartmentorbyoronbehalfof theSecretaryof


State, Skills Development Scotland, Scottish Enterprise or Highlands and IslandsEnterprise,theYoungPeople’sLearningAgencyforEngland,theChiefExecutiveofSkillsFundingorWelshMinisters;

b. toapersonforhismaintenanceorinrespectofamemberofhisfamily;andc. fortheperiod,orpartoftheperiod,duringwhichheisfollowingacourseoftrainingor

instructionprovidedby,or inpursuanceofarrangementsmadewith,thedepartmentorapprovedbythedepartmentinrelationtohimorsoprovidedorapprovedbyoronbehalfoftheSecretaryofState,SkillsDevelopmentScotlandScottishEnterpriseorHighlandsandIslandsEnterpriseortheWelshMinisters.

It doesnot includeanallowancepaidby anyGovernmentdepartment toor in respectof apersonby reasonof the fact thathe is followingacourseof full-timeeducation,other thanunderarrangementsmadeundersection2ofthe1973Actoristrainingasateacher;‘the Trusts’ means theMacfarlane Trust, theMacfarlane (Special Payments) Trust and theMacfarlane(SpecialPayments)(No.2)Trust;‘UniversalCredit’meansanypaymentofUniversalCreditpayableundertheWelfareReformAct 2012, the Universal Credit Regulations 2013, The Universal Credit (Consequential,Supplementary, Incidental andMiscellaneous Provisions) Regulations 2013, Universal Credit(Miscellaneous Amendments) Regulations 2013 and the Universal Credit (TransitionalProvisions)Regulations2014;‘UpratingAct’meanstheWelfareBenefitUp-ratingAct2013,theWelfareBenefitsUp-ratingOrder2014andtheWelfareBenefitsUp-ratingOrder2015;‘voluntaryorganisation’meansabody,otherthanapublicorlocalauthority,theactivitiesofwhicharecarriedonotherwisethanforprofit;’wardisablementpension’meansanyretiredpayorpensionorallowancepayableinrespectofdisablementunderan instrument specified in section639(2)of the IncomeTax (EarningsandPensions)Act2003;‘warpension’meansawardisablementpension,awarwidow’spensionorawarwidower’spension;‘war widow’s pension’ means any pension or allowance payable to a woman as a widowunderaninstrumentspecifiedinsection639(2)oftheIncomeTax(EarningsandPensions)Act2003inrespectofthedeathordisablementofanyperson;‘warwidower’spension’meansanypensionorallowancepayabletoamanasawidowerortoasurvivingcivilpartnerunderaninstrumentspecifiedinsection639(2)oftheIncomeTax(EarningsandPensions)Act2003inrespectofthedeathordisablementofanyperson;‘watercharges’means;a. asrespectsEnglandandWales,anywaterandseweragechargesunderChapter1ofPart5

oftheWaterIndustryAct1991,b. as respects Scotland, any water and sewerage charges established by Scottish Water

under a charges schememade under section 29A of theWater Industry (Scotland) Act2002,insofarassuchchargesareinrespectofthedwellingwhichapersonoccupiesashishome;

‘week’meansaperiodofsevendaysbeginningwithaMonday; ‘WorkingTaxCreditRegulations’meanstheWorkingTaxCredit (EntitlementandMaximum Rate)Regulations2002asamended13;and

‘youngperson’hasthemeaningprescribedinsection9(1)andinsection142oftheSSCBA.2.2 Inthisscheme,referencestoanapplicantoccupyingadwellingorpremisesashishomeshall

beconstruedinaccordancewithregulation7oftheHousingBenefitRegulations2006.2.3 Inthisscheme,whereanamountistoberoundedtothenearestpenny,afractionofapenny

shallbedisregarded if it is less thanhalfapennyandshallotherwisebetreatedasawholepenny.

13TheWorkingTaxCredit(EntitlementandMaximumRate)(Amendment)Regulations2013;TheWorkingTaxCredit(EntitlementandMaximumRate)(Amendment)Regulations2015


2.4 Forthepurposeofthisscheme,apersonisonanincome-basedjobseeker’sallowanceonanydayinrespectofwhichanincome-basedjobseeker’sallowanceispayabletohimandonanyday: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 in accordance withregulation 27A of the Jobseeker’s Allowance Regulations or section 19 or 20A orregulationsmade under section 17Aof the Jobseekers Act (circumstances inwhich ajobseeker’sallowanceisnotpayable);or

b. which is awaitingday for thepurposesofparagraph4of Schedule1 to thatActandwhichfallsimmediatelybeforeadayinrespectofwhichanincome-basedjobseeker’sallowance ispayabletohimorwouldbepayabletohimbutforregulation27AoftheJobseeker’s Allowance Regulations or section 19 or 20A or regulations made undersection17AofthatAct;

c. in respect of which he is a member of a joint-claim couple for the purposes of theJobseekers Act and no joint-claim jobseeker’s allowance is payable in respect of thatcoupleasaconsequenceofeithermemberofthatcouplebeingsubjecttosanctionsforthepurposesofsection20AofthatAct;

d. inrespectofwhichanincome-basedjobseeker’sallowanceorajoint-claimjobseeker’sallowancewouldbepayablebutforarestrictionimposedpursuanttosection6B,7,8or9oftheSocialSecurityFraudAct2001(lossofbenefitprovisions).

2.4A Forthepurposesofthisscheme,apersonisonanincome-relatedemploymentandsupport

allowance on any day in respect of which an income-related employment and supportallowanceispayabletohimandonanyday:a. in respect of which he satisfies the conditions for entitlement to an income- related

employmentandsupportallowancebutwheretheallowanceisnotpaidinaccordancewithsection18oftheWelfareReformActdisqualification;or

b. which is awaitingday for thepurposesofparagraph2of Schedule2 to thatActandwhich falls immediately before a day in respect of which an income- relatedemploymentandsupportallowanceispayabletohimorwouldbepayabletohimbutforsection18ofthatAct.

2.5 For the purposes of this scheme, two persons shall be taken to be estranged only if their

estrangementconstitutesabreakdownoftherelationshipbetweenthem.2.6 Inthisscheme,referencestoanyperson inreceiptofstatepensioncredit includesaperson

whowould be in receipt of state pension credit but for regulation 13 of the State PensionCreditRegulations2002(smallamountsofstatepensioncredit).

3.0 Definitionofnon-dependant3.1 In this policy, ‘non-dependant’means anyperson, except someone towhomparagraph3.2

applies,whonormallyresideswithanapplicantorwithwhomanapplicantnormallyresides.3.2 Thisparagraphappliesto;

a. anymemberoftheapplicant’sfamily;b. if the applicant is polygamously married, any partner of his and any child or young

personwho isamemberofhishouseholdandforwhomheoroneofhispartners isresponsible;

c. achildoryoungpersonwhoislivingwiththeapplicantbutwhoisnotamemberofhishouseholdbyvirtueofsection11(membershipofthesamehousehold);

d. subject toparagraph3.3, anypersonwho,with theapplicant, is jointly and severallyliabletopaycounciltaxinrespectofadwellingforanydayundersections6,7or75ofthe1992Act(personsliabletopaycounciltax);

e. subjecttoparagraph3.3,anypersonwhoisliabletomakepaymentsonacommercial


basis to the applicant or the applicant’s partner in respect of the occupation of thedwelling;

f. apersonwho liveswiththeapplicant inordertocareforhimorapartnerofhisandwhoisengagedbyacharitableorvoluntaryorganisationwhichmakesachargetotheapplicantorhispartnerfortheservicesprovidedbythatperson.

3.3 Exceptingpersonstowhomparagraph3.2a)toc)andf)refer,apersontowhomanyofthe

followingsub-paragraphsappliesshallbeanon-dependant–a. a person who resides with the person to whom he is liable to make payments in

respectofthedwellingandeither;i. thatpersonisacloserelativeofhisorherpartner;orii. the tenancy or other agreement between them is other than on a

commercialbasis;b. apersonwhose liability tomakepayments in respectof thedwellingappears to the

authority tohavebeencreated to takeadvantageof the council tax support schemeexceptsomeonewhowas,foranyperiodwithintheeightweekspriortothecreationoftheagreementgivingrisetotheliabilitytomakesuchpayments,otherwiseliabletomakepaymentsofrentinrespectofthesamedwelling;

c. apersonwhobecomesjointlyandseverallyliablewiththeapplicantforcounciltaxinrespectofadwellingandwhowas,atanytimeduringtheperiodofeightweekspriortohisbecoming so liable, anon-dependantofoneormoreof theother residents inthat dwellingwho are so liable for the tax, unless the authority is satisfied that thechangegivingrisetothenewliabilitywasnotmadetotakeadvantageofthesupportscheme.

4.0 RequirementtoprovideaNationalInsuranceNumber144.1 Nopersonshallbeentitledtosupportunless thecriteriabelow in4.2 issatisfied inrelation

both to the person making the claim and to any other person in respect of whom he isclaimingsupport.

4.2 Thissubsectionissatisfiedinrelationtoapersonif–

a.theclaimforsupportisaccompaniedby;i. a statement of the person’s national insurance number and information or

evidenceestablishingthatthatnumberhasbeenallocatedtotheperson;orii. information or evidence enabling the national insurance number that has been

allocatedtothepersontobeascertained;orb.thepersonmakesanapplicationforanationalinsurancenumbertobeallocatedtohimwhich is accompanied by information or evidence enabling such a number to be soallocatedandtheapplicationforreductionisaccompaniedbyevidenceoftheapplicationandinformationtoenableittobeallocated.

4.3 Paragraph4.2shallnotapply–a. inthecaseofachildoryoungpersoninrespectofwhomcounciltaxsupportisclaimed;b. toapersonwho;

i. isapersoninrespectofwhomaclaimforcounciltaxsupportismade;ii. is subject to immigration control within the meaning of section 115(9)(a) of the

ImmigrationandAsylumAct;iii. isapersonfromabroadforthepurposesofthisscheme;andiv. hasnotpreviouslybeenallocatedanationalinsurancenumber.

14InsertedbyCouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations2012


5.0 Personswhohaveattainedthequalifyingageforstatepensioncredit5.1 Thisschemeappliestoapersonif: (i) hehasnotattainedthequalifyingageforstatepensioncredit;or (ii) hehasattainedthequalifyingageforstatepensioncreditandhe,orifhehasa partner,hispartner,is;

(a) a person on income support, on income-based jobseeker’s allowance or anincome-relatedemploymentandsupportallowance;or

(b) apersonwithanawardofuniversalcredit.6.0 Remunerativework6.1 Subjecttothefollowingprovisionsofthissection,apersonshallbetreatedforthepurposes

ofthisschemeasengagedinremunerativeworkifheisengaged,or,wherehishoursofworkfluctuate, he is engaged on average, for not less than 16 hours aweek, inwork forwhichpaymentismadeorwhichisdoneinexpectationofpayment.

6.2 Subjecttoparagraph6.3,indeterminingthenumberofhoursforwhichapersonisengagedin

workwherehishoursofworkfluctuate,regardshallbehadtotheaverageofhoursworkedover;

a. ifthereisarecognisablecycleofwork,theperiodofonecompletecycle(including,wherethecycleinvolvesperiodsinwhichthepersondoesnowork,thoseperiodsbutdisregardinganyotherabsences);

b. inanyothercase,theperiodof5weeks immediatelypriortothatdateofclaim,orsuchotherlengthoftimeasmay,intheparticularcase,enabletheperson’sweeklyaveragehoursofworktobedeterminedmoreaccurately,

6.3 Where,forthepurposesofparagraph6.2a),aperson’srecognisablecycleofworkataschool,

other educational establishment or other place of employment is one year and includesperiodsofschoolholidaysorsimilarvacationsduringwhichhedoesnotwork,thoseperiodsandanyotherperiodsnot formingpartofsuchholidaysorvacationsduringwhichhe isnotrequired to work shall be disregarded in establishing the average hours for which he isengagedinwork.

6.4 Wherenorecognisablecyclehasbeenestablishedinrespectofaperson’swork,regardshall

behadtothenumberofhoursor,wherethosehourswillfluctuate,theaverageofthehours,whichheisexpectedtoworkinaweek.

6.5 Apersonshallbetreatedasengagedinremunerativeworkduringanyperiodforwhichheis

absentfromworkreferredtoinparagraph6.1iftheabsenceiseitherwithoutgoodcauseorbyreasonofarecognisedcustomaryorotherholiday.

6.6 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 shall betreatedasnotbeinginremunerativeworkinthatweek.

6.7 A person shall not be treated as engaged in remunerative work on any day on which the

person is on maternity leave, paternity leave or adoption leave, or is absent from workbecauseheisill.

6.8 A person shall not be treated as engaged in remunerativework on any day onwhich he is

engagedinanactivityinrespectofwhich;a. asportsawardhasbeenmade,oristobemade,tohim;andb. nootherpaymentismadeorisexpectedtobemadetohim.


7.0 PersonstreatedasnotbeinginGreatBritainandPersonsSubjecttoImmigrationControlPersonstreatedasnotbeinginGreatBritain7.1 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 beincludedinanauthority’sscheme.

7.2 Exceptwhere a person falls within paragraph (5) or (6), a person is to be treated as notbeing in Great Britain if the person is not habitually resident in the United Kingdom, theChannelIslands,theIsleofManortheRepublicofIreland.

7.3 A personmust not be treated as habitually resident in the United Kingdom, the ChannelIslands,theIsleofManortheRepublicofIrelandunlessthepersonhasarighttoresideinoneofthoseplaces.

7.4 Forthepurposesofparagraph(3),arighttoresidedoesnotincludearight,whichexistsbyvirtueof,orinaccordancewith—(a) regulation13oftheEEARegulationsorArticle6ofCouncilDirective2004/38/EC;(aa) regulation14oftheEEARegulations,butonlyinacasewheretherightexistsunder

thatregulationbecausethepersonis—(i) a jobseeker for the purpose of the definition of “qualified person” in

regulation6(1)ofthoseRegulations,or(ii) afamilymember(withinthemeaningofregulation7ofthoseRegulations)

ofsuchajobseeker;(ab) Article45oftheTreatyonthefunctioningoftheEuropeanUnion(inacasewhere

thepersonisseekingworkintheUnitedKingdom,theChannelIslands,theIsleofManortheRepublicofIreland);or

(b) regulation15A(1)oftheEEARegulations,butonlyinacasewheretherightexistsunderthatregulationbecausetheapplicantsatisfiesthecriteriainparagraph(4A)of that regulationorArticle20of theTreatyon the Functioningof theEuropeanUnion (in a casewhere the right to reside arises because a British citizenwouldotherwise be deprived of the genuine enjoyment of their rights as a EuropeanUnioncitizen).

7.5 Apersonfallswithinthisparagraphifthepersonis—(a) a qualified person for the purposes of regulation 6 of the EEA Regulations as a

workeroraself-employedperson;(b) afamilymemberofapersonreferredtoinsub-paragraph(a)withinthemeaningof

regulation7(1)(a),(b)or(c)oftheEEARegulations;(c) apersonwhohasarighttoresidepermanentlyintheUnitedKingdombyvirtueof

regulation15(1)(c),(d)or(e)oftheEEARegulations;(d) a person recordedby the Secretary of State as a refugeewithin thedefinition in

Article1of theConvention relating to theStatusofRefugeesdoneatGenevaon28thJuly1951,asextendedbyArticle1(2)oftheProtocolrelatingtotheStatusofRefugeesdoneatNewYorkon31stJanuary1967;

(e) a personwho has been granted, orwho is deemed to have been granted, leaveoutsidetherulesmadeundersection3(2)oftheImmigrationAct197115wherethatleaveis—(i) discretionaryleavetoenterorremainintheUnitedKingdom,(ii) leavetoremainundertheDestitutionDomesticViolenceconcessionwhich

cameintoeffecton1stApril2012,or(iii) leave deemed to have been granted by virtue of regulation 3 of the

DisplacedPersons(TemporaryProtection)Regulations2005.

(f) apersonwhohashumanitarianprotectiongrantedunderthoserules;

15 As amended by the Immigration Act 2014 and the Immigration Act 2014 (Commencement No. 2) Order 2014


(g) apersonwhoisnotapersonsubjecttoimmigrationcontrolwithinthemeaningofsection115(9)of the ImmigrationandAsylumAct1999andwho is in theUnitedKingdomasaresultofhisdeportation,expulsionorotherremovalbycompulsionoflawfromanothercountrytotheUnitedKingdom;

(h) in receipt of income support or on an income-related employment and supportallowance;

(ha) in receipt of an income-based jobseeker’s allowance and has a right to resideotherthanarighttoresidefallingwithinparagraph(4)or

(i) apersonwhoistreatedasaworkerforthepurposeofthedefinitionof“qualifiedperson” in regulation6(1)of theEEARegulationspursuant to regulation5of theAccession of Croatia (Immigration and Worker Authorisation) Regulations2013(rightofresidenceofaCroatianwhoisan“accessionStatenationalsubjecttoworkerauthorisation”)

7.6 A person falls within this paragraph if the person is a Crown servant or member of HerMajesty’sforcespostedoverseas.

7.7 A person mentioned in sub-paragraph (6) is posted overseas if the person is performingoverseas 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 intheUnitedKingdom.

7.8 Inthisregulation—“claimforasylum”hasthesamemeaningasinsection94(1)oftheImmigrationandAsylumAct1999;“Crownservant”meansapersonholdinganofficeoremploymentundertheCrown;“EEARegulations”meanstheImmigration(EuropeanEconomicArea)Regulations2006;andandtheTheImmigration(EuropeanEconomicArea)(Amendment)(No.2)Regulations2014;and“HerMajesty’sforces”hasthesamemeaningasintheArmedForcesAct2006.

Personssubjecttoimmigrationcontrol7.9 Personssubjecttoimmigrationcontrolareaclassofpersonprescribedforthepurposesof

paragraph 2(9)(b) of Schedule 1A to the 1992 Act andwhichmust not be included in anauthority’sscheme.

7.10 ApersonwhoisanationalofastatewhichhasratifiedtheEuropeanConventiononSocialandMedicalAssistance(doneinParison11thDecember1953)orastatewhichhasratifiedthe Council of Europe Social Charter (signed in Turin on 18th October 1961) and who islawfullypresentintheUnitedKingdomisnotapersonsubjecttoimmigrationcontrolforthepurposeofparagraph7.9

7.11 “Personsubject to immigrationcontrol”has thesamemeaningas insection115(9)of theImmigrationandAsylumAct1999.

7A.0 Transitionalprovision

7A.1Theabove does not apply to a person who, on 31st March 2015—

(a) isliabletopaycounciltaxatareducedratebyvirtueofacounciltaxreductionunderanauthority’sschemeestablishedundersection13A(2)oftheAct;and

(b) is entitled to an income-based jobseeker’s allowance, until the first of the events in

paragraph7A.2occurs.

7A.2 Theeventsare—

(a) thepersonmakesanewapplication fora reductionunderanauthority’s schemeestablishedundersection13A(2)oftheAct;or

(b) thepersonceasestobeentitledtoanincome-basedjobseeker’sallowance.7A.3 Inthissection“theAct”meanstheLocalGovernmentFinanceAct1992.


8.0 TemporaryAbsence(periodofabsence)8.1 Where a person is absent from the dwelling throughout any day then no support shall be

payable

8.2 Aperson shall not, in relation toanyday,which fallswithinaperiodof temporaryabsencefromthatdwelling,beaprescribedpersonunderparagraph8.1.

8.3 Inparagraph8.2,a‘periodoftemporaryabsence’means–

a. aperiodofabsencewithinGreatBritainnotexceeding13weeks,beginningwiththefirstwhole day on which a person resides in residential accommodation in Great Britainwhereandforsolongas;

i. thepersonresidesinthataccommodation;ii. thepartofthedwellinginwhichheusuallyresidedisnotletorsub-let;andiii. thatperiodofabsencedoesnot formpartofa longerperiodofabsence from

thedwellingofmorethan52weeks,wherehehasenteredtheaccommodationforthepurposeofascertainingwhetheritsuitshisneedsandwiththeintentionofreturningtothedwellingifitprovesnottosuithisneeds;b. aperiodofabsencenotexceeding13weeks,beginningwiththefirstwholedayofabsence

fromthedwelling,whereandforsolongas;i. thepersonintendstoreturntothedwelling;ii. thepartofthedwellinginwhichheusuallyresidedisnotletorsub-let;andiii. thatperiodisunlikelytoexceed13weeks;and

c. aperiodofabsencewithinGreatBritainnotexceeding52weeks,beginningwiththefirstwholedayofabsence,whereandforsolongas

i. thepersonintendstoreturntothedwelling;ii. thepartofthedwellinginwhichheusuallyresidedisnotletorsub-let;iii. thepersonisapersontowhomparagraph8.4applies;andiv. the period of absence is unlikely to exceed 52 weeks or, in exceptional

circumstances,isunlikelysubstantiallytoexceedthatperiod.

8.3A ApersonwhoistemporarilyabsentfromadwellingheoccupiesashishomeandisabsentoutsideGreat Britain shall be treated as occupying that dwelling as his homewhilst he istemporarilyabsent,foraperiodnotexceeding4weeksbeginningwiththefirstdayofthatabsencefromGreatBritain,providedthat—

(a)thepersonintendstoreturntooccupythedwellingashishome;(b)thepartofthedwellingnormallyoccupiedbythepersonhasnotbeenletor,asthecasemaybe,sub-let;and(c)theperiodofabsenceisunlikelytoexceed4weeks.

8.3B ApersonwhoistemporarilyabsentfromadwellingheoccupiesashishomeandisabsentoutsideofGreatBritainasamemberofthearmedforcesawayonoperations,amarineroracontinentalshelfworkershallbetreatedasoccupyingthatdwellingashishomewhilstheis temporarilyabsent, foraperiodnotexceeding26weeksbeginningwith the firstdayofthatabsencefromGreatBritain,providedthat—

(a)thepersonintendstoreturntooccupythedwellingashishome;(b)thepartofthedwellingnormallyoccupiedbythepersonhasnotbeenletor,asthecasemaybe,sub-let;and(c)theperiodofabsenceisunlikelytoexceed26weeks.

8.3C Thisparagraphapplieswhere—


(a)apersonistemporarilyabsentfromGreatBritain;(b)thetemporaryabsencefromGreatBritainisinconnectionwiththedeathofthe—

(i)person’spartnerorachildoryoungpersonforwhomheorhispartnerisresponsible;(ii)person’scloserelative;(iii)closerelativeoftheperson’spartner;or(iv)closerelativeofachildoryoungpersonforwhomthepersonortheirpartnerisresponsible;

(c) thepersonintendstoreturntooccupythedwellingashishome;and(d) thepartofthedwellingnormallyoccupiedbythepersonhasnotbeenletor,asthe

casemaybe,sub-let.

8.3D persontowhomparagraph(8.3C)appliesshallbetreatedasoccupyingadwellingheisabsentfromashishomewhilstheistemporarilyabsentforaperiodnotexceeding4weeksbeginningwiththefirstdayofthatabsencefromGreatBritain.

8.3E Theperiodofabsenceinparagraph(8.3D)maybeextendedbyupto4furtherweeksiftherelevantauthorityconsidersitunreasonabletoexpectthepersontoreturntoGreatBritainwithinthefirst4weeks

8.4 Thisparagraphappliestoapersonwhois;

a. detained in custody on remand pending trial or required, as a condition of bail, toreside;

i. inadwelling,otherthanthedwellingreferredtoinparagraph8.1,orii. inpremisesapprovedundersection13oftheOffenderManagementAct2007,

or,detainedincustodypendingsentenceuponconviction;b. residentinahospitalorsimilarinstitutionasapatient;c. undergoing, or his partner or his dependent child is undergoing, in Great Britain or

elsewhere, medical treatment, or medically approved convalescence, inaccommodationotherthanresidentialaccommodation;

d. following,inGreatBritainorelsewhere,atrainingcourse;e. undertakingmedicallyapprovedcareofapersonresidinginGreatBritainorelsewhere;f. undertaking the careof a childwhoseparentor guardian is temporarily absent from

thedwellingnormallyoccupiedbythatparentorguardianforthepurposeofreceivingmedicallyapprovedcareofmedicaltreatment;

g. inGreatBritain, receivingmedicallyapprovedcareprovided inaccommodationotherthanresidentialaccommodation;

h. astudent;i. receiving care provided in residential accommodation other than a person to whom

paragraph8.3a)applies;orj. has left the dwelling he resides in through fear of violence, in that dwelling, or by a

personwhowasformerlyamemberofthefamilyofthepersonfirstmentioned.8.5 Thisparagraphappliestoapersonwhois:

a. detainedincustodypendingsentenceuponconvictionorunderasentenceimposedbya court (other thanapersonwho is detained inhospital under theprovisionsof theMentalHealthAct1983(asamendedbytheMentalHealth(Discrimination)Act2013),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 NorthernIreland,underArticle4or12oftheMentalHealth(NorthernIreland)Order1986;and

b. on temporary release from detention in accordance with Rules made under theprovisionsofthePrisonAct1952orthePrisons(Scotland)Act1989


8.6 Whereparagraph8.5appliestoaperson,then,foranydaywhenheisontemporaryrelease–

a. ifsuchtemporaryreleasewasimmediatelyprecededbyaperiodoftemporaryabsenceunderparagraph8.3b)orc),heshallbetreated,forthepurposesofparagraph8.1,asifhecontinuestobeabsentfromthedwelling,despiteanyreturntothedwelling;

b. forthepurposesofparagraph8.4a),heshallbetreatedasifheremainsindetention;c. Ifhedoesnotfallwithinsub-paragrapha),heisnotconsideredtobeapersonwhois

liabletopayCouncilTaxinrespectofadwellingofwhichheisresident8.7 Inthissection;

• ‘medicallyapproved’meanscertifiedbyamedicalpractitioner;• ‘continentalshelfworker’meansapersonwhoisemployed,whetherunderacontract

ofserviceornot,inadesignatedareaoraprescribedareainconnectionwithanyactivitymentionedinsection11(2)ofthePetroleumAct1998

• ‘designatedarea’meansanyareawhichmayfromtimetotimebedesignatedbyOrderinCouncilundertheContinentalShelfAct1964asanareawithinwhichtherightsoftheUnitedKingdomwithrespecttotheseabedandsubsoilandtheirnaturalresourcesmaybeexercised;

“mariner”meansapersonwhoisemployedunderacontractofserviceeitherasamasterormemberofthecrewofanyshiporvessel,orinanyothercapacityonboardanyshiporvessel,where:

a) theemploymentinthatcapacityisforthepurposesofthatshiporvesseloritscreworanypassengersorcargoormailscarriedbytheshiporvessel;and

b) thecontractisenteredintointheUnitedKingdomwithaviewtoitsperformance(inwholeorinpart)whiletheshiporvesselisonitsvoyage

• ‘patient’ means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution; ‘residential accommodation’ meansaccommodationwhichisprovided;a. inacarehome;b. inanindependenthospital;c. inanAbbeyfieldHome;ord. in an establishment managed or provided by a body incorporated by Royal

Charter or constituted by Act of Parliament other than a local social servicesauthority;

• prescribedarea”meansanyareaoverwhichNorwayoranymemberState(otherthantheUnitedKingdom)exercisessovereignrightsforthepurposeofexploringtheseabedandsubsoilandexploitingtheirnaturalresources,beinganareaoutsidetheterritorialseasofNorwayorsuchmemberStateoranyotherareawhichisfromtimetotimespecifiedundersection10(8)ofthePetroleumAct1998

• ‘trainingcourse’meansacourseoftrainingorinstructionprovidedwhollyorpartlybyoronbehalfoforinpursuanceofarrangementsmadewith,orapprovedbyoronbehalfof,Skills Development Scotland, Scottish Enterprise, Highlands and Islands Enterprise, agovernmentdepartmentortheSecretaryofState.


Sections9-11

ThefamilyforCouncilTaxSupportpurposes


9.0 Membershipofafamily9.1 WithinthesupportschemeadoptedbytheCouncil‘family’means;

a. amarriedorunmarriedcouple;b. marriedorunmarriedcoupleandamemberof thesamehousehold forwhomoneof

themisorbothareresponsibleandwhoisachildorayoungperson;c. twopeopleof thesamesexwhoarecivilpartnersofeachotherandaremembersof

thesamehousehold(withorwithoutchildren);d. two people of the same sex who are not civil partners of each other but are living

togetherasiftheywerecivilpartners(withorwithoutchildren),e. and for the purposes of sub-paragraph (d) two people of the same sex are to be

regardedas living togetheras if theywerecivilpartners if,butonly if, theywouldberegardedas living togetherashusbandandwifewere they instead twopeopleof theoppositesex;

f. except in prescribed circumstances, a person who is not a member of a married orunmarried couple and a member of the same household for whom that person isresponsibleandwhoisachildorayoungperson;

Forthepurposesoftheschemeachildisfurtherdefinedasa‘childoryoungperson’

A‘child’meansapersonundertheageof16anda‘YoungPerson’ issomeoneaged16oroverbutunder20andwhosatisfiesotherconditions.Theseconditionsare:

• theyareaged16,haveleft'relevanteducation'ortraining,and31Augustfollowingthesixteenthbirthdayhasnotyetbeenpassed;

• they are aged 16 or 17, have left education or training, are registered for work,education or training, are not in remunerative work and are still within their'extensionperiod';

• theyareonacourseoffull-timenon-advancededucation,oraredoing 'approvedtraining',andtheybeganthateducationortrainingbeforereachingtheageof19;

• theyhavefinishedacourseoffull-timenon-advancededucation,butareenrolledonanothersuchcourse(otherthanoneprovidedasaresultoftheiremployment);

• theyhave left 'relevanteducation'or 'approved training'buthavenotyetpassedtheir'terminaldate'.

9.2 Paragraph9.1thedefinitionofchildoryoungpersonshallnotapplytoapersonwhois;

a. onincomesupport;b. anincome-basedjobseeker’sallowanceoranincomerelatedemploymentandsupport

allowance;orbeentitledtoanawardofUniversalCredit;orc. apersontowhomsection6oftheChildren(LeavingCare)Act2000applies

9.3 Thedefinitionalsoincludesachildoryoungpersoninrespectofwhomthereisanentitlement

tochildbenefitbutonlyfortheperiodthatChildBenefitispayable.10.0 Circumstances inwhichaperson is tobe treatedas responsible (ornot responsible) fora

childoryoungperson.10.1 Subject to the following paragraphs a person shall be treated as responsible for a child or

young personwho is normally livingwith him and this includes a child or young person towhomparagraph9.3applies

10.2 Where a child or young person spends equal amounts of time in different households, or

wherethereisaquestionastowhichhouseholdheislivingin,thechildoryoungpersonshallbetreatedforthepurposesofparagraph9.1asnormallylivingwith;a. thepersonwhoisreceivingchildbenefitinrespectofhim;orb. ifthereisnosuchperson;


i. where only one claim for child benefit has beenmade in respect of him, thepersonwhomadethatclaim;or

ii. inanyothercasethepersonwhohastheprimaryresponsibilityforhim.10.3 Forthepurposesofthisschemeachildoryoungpersonshallbetheresponsibilityofonlyone

person inanyreductionweekandanypersonotherthantheonetreatedasresponsible forthechildoryoungpersonunderthissectionshallbetreatedasnotsoresponsible.

11.0 Circumstances inwhich a child or young person is to be treated as being or not being amemberofthehousehold

11.1 Subjecttoparagraphs11.2and11.3,theapplicantandanypartnerand,wheretheapplicant

or his partner is treated as responsible by virtue of section 10 (circumstances in which aperson is tobe treatedas responsibleornot responsible for a childor youngperson) for achildoryoungperson,thatchildoryoungpersonandanychildofthatchildoryoungperson,shall be treated as members of the same household notwithstanding that any of them istemporarilyabsentfromthathousehold.

11.2 Achildoryoungpersonshallnotbetreatedasamemberoftheapplicant’shouseholdwhere

heis–a. placedwith theapplicantorhispartnerbya localauthorityundersection23(2)(a)of

theChildrenAct1989orbyavoluntaryorganisationundersection59(1)(a)ofthatAct,or in Scotland boarded out with the applicant or his partner under a relevantenactment;or

b. placed,orinScotlandboardedout,withtheapplicantorhispartnerpriortoadoption;or

c. placedforadoptionwiththeapplicantorhispartnerinaccordancewiththeAdoptionandChildrenAct2002ortheAdoptionAgencies(Scotland)Regulations2009.

11.3 Subject toparagraph11.4,paragraph11.1shallnotapply toachildoryoungpersonwho is

notlivingwiththeapplicantandhe–a. is being looked after by, or in Scotland is in the care of, a local authority under a

relevantenactment;orb. has been placed, or in Scotland boarded out,with a person other than the applicant

priortoadoption;orc. hasbeenplacedforadoptioninaccordancewiththeAdoptionandChildrenAct2002or

theAdoptionAgencies(Scotland)Regulations2009;orinaccordancewithanadoptionallowanceschememadeundersection71oftheAdoptionandChildren(Scotland)Act2007(adoptionallowancesschemes).

11.4 Anauthorityshalltreatachildoryoungpersontowhomparagraph11.3a)appliesasbeinga

memberoftheapplicant’shouseholdinanyreductionweekwhere;a. that child or young person lives with the applicant for part or all of that reduction

week;andb. the authority considers that it is responsible to do so taking into account thenature

andfrequencyofthatchild’soryoungperson’svisits.11.5 Inthisparagraph‘relevantenactment’meanstheArmyAct1955,theAirForceAct1955,the

NavalDisciplineAct1957,theMatrimonialProceedings(Children)Act1958,theSocialWork(Scotland) Act 1968, the Family Law ReformAct 1969, the Children and Young Persons Act1969,theMatrimonialCausesAct1973,theChildrenAct1975,theDomesticProceedingsandMagistrates’ Courts Act 1978, theAdoption andChildren (Scotland)Act 1978Act 1978, theFamilyLawAct1986, theChildrenAct1989, theChildren (Scotland)Act1995and theLegalAid,SentencingandPunishmentofOffendersAct2012.



Sections12–14&Schedule1

ApplicableAmountsforCouncilTaxSupportpurposes


12.0 Applicableamounts12.1 Subjecttosections13and14,anapplicant’sweeklyapplicableamountshallbeaggregateof

suchofthefollowingamountsasmayapplyinhiscase;a. anamountinrespectofhimselfor,ifheisamemberofacouple,anamountinrespect

ofbothof them,determined inaccordancewithparagraph1as the casemaybe,ofSchedule1ofthisscheme;

b. anamountdeterminedinaccordancewithparagraph2ofSchedule1ofthisschemeinrespectofanychildoryoungpersonwhoisamemberofhisfamily;

c. ifheisamemberofafamilyofwhichatleastonememberisachildoryoungperson,an amount determined in accordance with paragraph 3 of Schedule 1 (familypremium);

d. the amount of any premiums which may be applicable to him, determined inaccordancewithparagraphs4to16ofSchedule1ofthisdocument(premiums).

e. theamountofeitherthei. work-relatedactivitycomponent;orii. support component which may be applicable to him in accordance with

paragraph17and18ofSchedule1ofthisdocument(thecomponents)f. theamountofanytransitionaladditionwhichmaybeapplicabletohiminaccordance

withparagraph19to20ofSchedule1ofthisscheme(transitionaladdition).

13.0 Polygamousmarriages13.1 Subjecttosection14,whereanapplicantisamemberofapolygamousmarriage,hisweekly

applicableamountshallbetheaggregateofsuchofthefollowingamountsasmayapplyinhiscase;

a. theamountapplicabletohimandoneofhispartnersdeterminedinaccordancewithparagraph1ofSchedule1of this schemeas ifheand thatpartnerwereacouple;

b. anamountequaltothelowestamountwithinparagraph1ofSchedule1ofthisschemeinrespectofeachofhisotherpartners;

c. an amount determined in accordance with paragraph 2 of Schedule 1 of thisscheme(applicableamounts) inrespectofanychildoryoungpersonforwhomhe or a partner of his is responsible and who is a member of the samehousehold;

d. ifheoranotherpartnerofthepolygamousmarriageisresponsibleforachildoryoungpersonwhoisamemberofthesamehousehold,theamountspecifiedinparagraph3ofSchedule1ofthisscheme(familypremium);

e. the amount of any premiums which may be applicable to him determined inaccordancewithparagraphs4to16ofSchedule1ofthisscheme(premiums).

f. theamountofeitherthe;i. work-relatedactivitycomponent;orii. support componentwhichmay be applicable to him in accordancewith

paragraph17and18ofSchedule1(thecomponents).g. the amount of any transitional addition which may be applicable to him in

accordancewithparagraphs19and20ofSchedule1ofthisscheme(transitionaladdition)

14.0 Applicable amount: persons who are not pensioners who have an award of universalcredit

14.1 Indeterminingtheapplicableamountforaweekofanapplicant:


a. whohas,orb. who(jointlywithhispartner)has,

an award of universal credit, the authority must use the calculation or estimate of the maximum amount of the applicant, or the applicant and his partner jointly (as the case maybe),subjecttotheadjustmentdescribedinsub-paragraph(2).

14.2 Theadjustmentreferredtoinsub-paragraph(1)istomultiplythemaximumamountby12 anddividetheproductby52.

14.3 In this paragraph “maximum amount” means the maximum amount calculated by the SecretaryofStateinaccordancewithsection8(2)oftheWelfareReformAct2012


Sections15–32&Schedules3&4

DefinitionandthetreatmentofincomeforCouncilTaxSupportpurposes


15.0 Calculation of income and capital ofmembers of applicant’s family and of a polygamousmarriage

15.1 The incomeandcapitalofanapplicant’spartnerwithinthisschemeandforthepurposesofclaimingcounciltaxsupportistobetreatedasincomeandcapitaloftheapplicantandshallbecalculatedorestimated inaccordancewiththefollowingprovisions in likemanneras fortheapplicant;andanyreferencetothe‘applicant’shall,exceptwherethecontextotherwiserequiresbeconstruedforthepurposesofthisschemeasifitwereareferencetohispartner.

15.2 Whereanapplicantorthepartnerofismarriedpolygamouslytotwoormoremembersofhis

household–a. theapplicantshallbetreatedaspossessingcapitalandincomebelongingtoeachsuch

member;andb. the income and capital of that member shall be calculated in accordance with the

followingprovisionsofthisschemeinlikemannerasfortheapplicant.15.2 The income and capital of a child or young person shall not be treated as the income and

capitaloftheapplicant.15A.0 Calculationof incomeandcapital:personswhoarenotpensionerswhohaveanawardof

universalcredit15A.1 Indeterminingtheincomeofanapplicant:


anawardofuniversalcredittheauthoritymust,subjecttothefollowingprovisionsofthisparagraph,usethecalculationorestimateoftheincomeoftheapplicant,ortheapplicantandhis partner jointly (as thecasemaybe),madeby theSecretaryofState for thepurposeofdeterminingtheawardofuniversalcredit.

15A.2 Theauthoritymustadjusttheamountreferredtoinsub-paragraph(1)totakeaccountof

a. income consisting of the award of universal credit, determined in accordance withsubparagraph(3):

b. any sum tobedisregardedunderparagraphsof Schedule3 to this scheme (sums tobedisregardedinthecalculationofearnings:personswhoarenotpensioners);

c. any sum tobedisregardedunderparagraphsof Schedule4 to this scheme (sums tobedisregarded in the calculation of income other than earnings: persons who are notpensioners);

d. section16(circumstancesinwhichincomeandcapitalofnon-dependantistobetreatedas applicant's), if the authority determines that the provision applies in the applicant'scase;

e. such further reduction (if any) as the authority thinks fit under section 13A(1)(c) of the1992Act(powerofbillingauthoritytoreduceamountofcounciltaxpayable).

15A.3 Theamountfortheawardofuniversalcreditistobedeterminedbymultiplyingtheamount

oftheawardby12anddividingtheproductby52.15A.4 sections16(incomeandcapitalofnon-dependanttobetreatedasapplicant’s)and52and53

(disregards from income) apply (so far as relevant) for the purpose of determining anyadjustments,whichfalltobemadetothefigureforincomeundersub-paragraph(2)

15A.5 Indeterminingthecapitalofanapplicant;



anawardofuniversalcredit,theauthoritymustusethecalculationorestimateofthecapitalof theapplicant,or theapplicantandhispartner jointly (as the casemaybe),madeby theSecretaryofStateforthepurposeofdeterminingthataward

16.0 Circumstancesinwhichcapitalandincomeofnon-dependantistobetreatedasapplicant’s16.1 Whereitappearstotheauthoritythatanon-dependantandtheapplicanthaveenteredinto

arrangements in order to take advantage of the council tax support scheme and the non-dependanthasmorecapitalandincomethantheapplicant,thatauthorityshall,exceptwerethe applicant is on income support, an income- based jobseeker’s allowance or an income-related employment and support allowance, treat the applicant as possessing capital andincomebelongingtothatnon-dependant,and,insuchacase,shalldisregardanycapitalandincomewhichtheapplicantdoespossess.`

16.2 Whereanapplicantistreatedaspossessingcapitalandincomebelongingtoanon-dependant

under paragraph 16.1 the capital and income of that non-dependant shall be calculated inaccordancewiththefollowingprovisionsinlikemannerasfortheapplicantandanyreferenceto the ‘ applicant’ shall, exceptwhere the contextotherwise requires, be construed for thepurposesofthisschemeasifitwereareferencetothatnon-dependant.

17.0 Calculationofincomeonaweeklybasis17.1 For the purposes of this scheme and in line with regulation 34 of the Housing Benefit

Regulations2006(disregardtochangesintax,contributionsetc.),theincomeofanapplicantshallbecalculatedonaweeklybasis;a. byestimatingtheamountwhichislikelytobehisaverageweeklyincomeinaccordance

with this Section and in line with Sections 2, 3, 4 and 5 of the Housing BenefitRegulations2006;

b. byaddingtothatamounttheweeklyincomecalculatedinlinewithregulation52oftheHousingBenefitRegulations2006(calculationtotariffincomefromcapital);and

c. by then deducting any relevant child care charges towhich section 18 (treatment ofchild care charges) applies from any earningswhich formpart of the averageweeklyincome or, in a case where the conditions in paragraph 17.2 are met, from thoseearnings plus whichever credit specified in sub- paragraph (b) of that paragraph isappropriate, up to a maximum deduction in respect of the applicant’s family ofwhicheverofthesumsspecifiedinparagraph(3)appliesinhiscase.

17.2 Theconditionsofthisparagrapharethat;

a. theapplicant’searningswhichformpartofhisaverageweeklyincomearelessthanthelowerofeitherhisrelevantchildcarechargesorwhicheverofthedeductionsspecifiedinparagraph(3)otherwiseappliesinhiscase;and

b. thatapplicantor,ifheisamemberofacoupleeithertheapplicantorhispartner,isinreceiptofeitherworkingtaxcreditorchildtaxcredit.

17.3 Themaximumdeductiontowhichparagraph17.1c)aboverefersshallbe;a. wheretheapplicant’sfamily includesonlyonechild inrespectofwhomrelevantchild

carechargesarepaid,£175.00perweek.b. wheretheapplicant’sfamilyincludesmorethanonechildinrespectofwhomrelevant

childcarechargesarepaid,£300.00perweek.The amounts stated in this paragraph shall be amended in accordance with the HousingBenefitRegulations2006(asamended).

17.4 Forthepurposesofparagraph17.1‘income’includescapitaltreatedasincomeundersection

31(capitaltreatedasincome)andincome,whichanapplicantistreatedaspossessingundersection32(notionalincome).

18.0 Treatmentofchildcarecharges


18.1 Thissectionapplieswhereanapplicantisincurringrelevantchild-carechargesand;a. isaloneparentandisengagedinremunerativework;b. isamemberofacouplebothofwhomareengagedinremunerativework;orc. isamemberofacouplewhereonememberisengagedinremunerativeworkandthe

other;i. isincapacitated;ii. isanin-patientinhospital;oriii. is in prison (whether serving a custodial sentence or remanded in custody

awaitingtrialorsentence).18.2 For the purposes of paragraph 18.1 and subject to paragraph 18.4, a person to whom

paragraph 18.3 applies shall be treated as engaged in remunerative work for a period notexceeding28weeksduringwhichhe–a. ispaidstatutorysickpay;b. ispaidshort-termincapacitybenefitatthelowerrateundersections30Ato30Eofthe

Act;c. ispaidanemploymentandsupportallowance;d. ispaidincomesupportonthegroundsofincapacityforworkunderregulation4ZAof,

andparagraph7or14ofSchedule1Bto,theIncomeSupportRegulations1987;ore. iscreditedwithearningsonthegroundsofincapacityforworkorlimitedcapabilityfor

workunderregulation8BoftheSocialSecurity(Credits)Regulations1975.18.3 This paragraph applies to a person who was engaged in remunerative work immediately

beforea. thefirstdayoftheperiodinrespectofwhichhewasfirstpaidstatutorysickpay,short-

termincapacitybenefit,anemploymentandsupportallowanceorincomesupportonthegroundsofincapacityforwork;or

b. thefirstdayoftheperiodinrespectofwhichearningsarecredited,asthecasemaybe.18.4 Inacasetowhichparagraph18.2d)ore)applies,theperiodof28weeksbeginsonthedayon

which theperson is firstpaid incomesupportoron the firstdayof theperiod in respectofwhichearningsarecredited,asthecasemaybe.

18.5 Relevant child care charges are those charges for care to which paragraphs 18.6 and 18.7

apply,andshallbecalculatedonaweeklybasisinaccordancewithparagraph18.10.18.6 Thechargesarepaidbytheapplicantforcare,whichisprovided

a. inthecaseofanychildoftheapplicant’sfamilywhoisnotdisabled,inrespectoftheperiodbeginningonthatchild’sdateofbirthandendingonthedayprecedingthefirstMondayinSeptemberfollowingthatchild’sfifteenthbirthday;or

b. in the case of any child of the applicant’s family who is disabled, in respect of theperiodbeginningon thatperson’sdateofbirthandendingon thedaypreceding thefirstMondayinSeptemberfollowingthatperson’ssixteenthbirthday.

18.7 Thechargesarepaidforcare,whichisprovidedbyone,ormoreofthecareproviderslistedin

paragraph18.8andarenotpaid–a. inrespectofthechild’scompulsoryeducation;b. byanapplicanttoapartnerorbyapartnertoanapplicantinrespectofanychildfor

whom either or any of them is responsible in accordance with section 10(circumstances in which a person is treated as responsible or not responsible foranother);or

c. in respect of care provided by a relative of the child wholly ormainly in the child’shome.

18.8 Thecaretowhichparagraph18.7refersmaybeprovided;


a. outofschoolhours,byaschoolonschoolpremisesorbyalocalauthority;i. for childrenwho are not disabled in respect of the period beginning on their

eightbirthdayandendingonthedayprecedingthefirstMondayinSeptemberfollowingtheirfifteenthbirthday;or

ii. forchildrenwhoaredisabled in respectof theperiodbeginningon theireightbirthday and ending on the day preceding the first Monday in Septemberfollowingtheirsixteenthbirthday;or

b. byachildcareproviderapprovedinaccordancewithbytheTaxCredit(NewCategoryofChildCareProvider)Regulations1999;

c. bypersonsregisteredunderPart2oftheChildrenandFamilies(Wales)Measure2010;or

d. byapersonwhoisexceptedfromregistrationunderPart2oftheChildrenandFamilies(Wales)Measure 2010 because the child care that person provides is in a school orestablishment referred to in article 11, 12 or 14 of the ChildMinding and Day CareExceptions(Wales)order2010;or

e. by;i. persons registered under section 59(1) of the Public Services Reform Scotland

Act2010; or

ii. local authorities registered under section 8(1) of that Act, where the careprovidedischildmindingordaycarewithinthemeaningofthatAct;or

f. byapersonprescribedinregulationsmadepursuanttosection12(4)oftheTaxCreditsAct2002or

g. byapersonwhoisregisteredunderChapter2or3ofPart3oftheChildcareAct2006;or

h. by any of the schools mentioned in section 34(2) of the Childcare Act 2006 incircumstanceswheretherequirementtoregisterunderChapter2ofPart3ofthatActdoesnotapplybyvirtueofsection34(2)ofthatAct;or

i. by any of the schools mentioned in section 53(2) of the Childcare Act 2006 incircumstanceswheretherequirementtoregisterunderChapter3ofPart3ofthatActdoesnotapplybyvirtueofsection53(2)ofthatAct;or

j. byanyof theestablishmentsmentioned insection18(5)of theChildcareAct2006 incircumstances where the care is not included in the meaning of ‘childcare’ for thepurposesofPart1andPart3ofthatActbyvirtueofthatsubsection;or

k. byafosterparentorkinshipcarerundertheFosteringServicesRegulations2002,theFostering Services (Wales) Regulations 2003 or the Looked After Children (Scotland)Regulations 2009 in relation to a child other than one whom the foster parent isfosteringorkinshipcarerislookingafter;or

l. byadomiciliarycareworkerundertheDomiciliaryCareAgenciesRegulations2002ortheDomiciliaryCareAgencies(Wales)Regulations2004;or

m. byapersonwhoisnotarelativeofthechildwhollyormainlyinthechild’shome.18.9 Inparagraphs18.6and18.8a),‘thefirstMondayinSeptember’meanstheMondaywhichfirst

occursinthemonthofSeptemberinanyyear.18.10 Relevant child care charges shall beestimatedover suchperiod,notexceedinga year, as is

appropriate in order that the average weekly charge may be estimated accurately havingregardtoinformationastotheamountofthatchargeprovidedbythechildminderorpersonprovidingthecare.

18.11Forthepurposesofparagraph18.1c)theothermemberofacoupleisincapacitatedwhere

a. the applicant’s applicable amount includes a disability premium on account of theother member’s incapacity or the support component or the work- related activitycomponentonaccountofhishavinglimitedcapabilityforwork


b. theapplicant’sapplicableamountwouldincludeadisabilitypremiumonaccountoftheothermember’sincapacitybutforthatothermemberbeingtreatedascapableofworkbyvirtueofadeterminationmade inaccordancewithregulationmadeundersection171EoftheAct;

c. theapplicant’sapplicableamountwouldincludethesupportcomponentorthework-relatedactivitycomponentonaccountoftheothermemberhaving limitedcapabilityforworkbutforthatothermemberbeingtreatedasnothaving limitedcapabilityforwork by virtue of a determination made in accordance with the Employment andSupportAllowanceRegulations2008orEmploymentandSupportRegulations2013;

d. theapplicant(withinthemeaningofthisscheme)is,oristreatedas,incapableofworkandhasbeensoincapable,orhasbeensotreatedasincapable,ofworkinaccordancewiththeprovisionsof,andregulationsmadeunder,Part12AoftheAct(incapacityforwork)foracontinuousperiodofnotlessthan196days;andforthispurposeanytwoor more separate periods separated by a break of not more than 56 days shall betreatedasonecontinuousperiod;

e. theapplicant(withinthemeaningofthisscheme)has,or istreatedashaving, limitedcapabilityforworkandhashad,orbeentreatedashaving,limitedcapabilityforworkin accordance with the Employment and Support Allowance Regulations 20018 orEmployment and Support Regulations 2013 for a continuous period of not less than196daysandforthispurposeanytwoormoreseparateperiodsseparatedbyabreakofnotmorethan84daysmustbetreatedasonecontinuousperiod;

f. thereispayableinrespectofhimoneormoreofthefollowingpensionsor allowances–

i. long-termincapacitybenefitorshort-termincapacitybenefitatthehigherrateunderSchedule4totheAct;

ii. attendanceallowanceundersection64oftheAct;iii. severedisablementallowanceundersection68oftheAct;iv. disabilitylivingallowanceundersection71oftheAct;v. personalindependencepaymentundertheWelfareReformAct2012;vi. anAFIP;vii. increaseofdisablementpensionundersection104oftheAct;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 ofdisablementpensionunderhead(ii),(iv)or(vii)above;

ix. mainphaseemploymentandsupportallowance;g. apensionorallowancetowhichhead(ii), (iv). (vi)or (viii)ofsub-paragraph(f)above

refers was payable on account of his incapacity but has ceased to be payable inconsequence of his becoming a patient, which in this section shall mean a person(otherthanapersonwhoisservingasentenceofimprisonmentordetentioninayouthcustody institution)who is regardedas receiving free in-patient treatmentwithin themeaningofsocialsecurity(HospitalIn-Patients)Regulations2005.

h. an AFIP would be payable to that person but for any suspension of payment inaccordance with any terms of the armed and reserve forces compensation schemewhichallow fora suspensionbecauseaperson isundergoingmedical treatment inahospitalorsimilarinstitution;

i. paragraphs(f)or(g)wouldapplytohimifthelegislativeprovisionsreferredtointhosesub-paragraphswereprovisionsunder any corresponding enactmenthaving effect inNorthernIreland;or

j. hehas an invalid carriageor other vehicleprovided tohimby the Secretaryof Stateunder section 5(2)(a) of and Schedule 2 to the National Health Service Act 1977 orundersection46oftheNationalHealthService(Scotland)Act1978orprovidedbytheDepartment of Health, Social Services and Public Safety in Northern Ireland underArticle30(1)oftheHealthandPersonalSocialServices(NorthernIreland)Order1972.

18.12 For thepurposesof paragraph18.11onceparagraph18.11d) applies to the applicant, if he


thenceases,foraperiodof56daysorless,tobeincapable,ortobetreatedasincapable,ofwork,thatparagraphshall,onhisagainbecomingsoincapable,orsotreatedasincapable,ofworkattheendofthatperiod,immediatelythereafterapplytohimforsolongasheremainsincapable,oristreatedasremainingincapable,ofwork.

18.12AFor thepurposesofparagraph18.11,onceparagraph18.11e)applies to theapplicant, ifhe

then ceases, for a period of 84 days or less, to have, or to be treated as having, limitedcapabilityforwork,thatparagraphis,onhisagainhaving,orbeingtreatedashaving,limitedcapabilityforworkattheendofthatperiod,immediatelythereafterapplytohimforsolongashehas,oristreatedashaving,limitedcapabilityforwork.

18.13 Forthepurposesofparagraphs18.6and18.8a),apersonisdisabledifheisaperson–

a. in respect of whom disability living allowance or personal independence payment ispayable,orhasceasedtobepayablesolelybecauseheisapatient;

b. who is registered as blind in a register compiled under section 29 of the NationalAssistanceAct1948welfareservices)or,inScotland,hasbeencertifiedasblindandinconsequence he is registered as blind in a register maintained by or on behalf of acouncilconstitutedundersection2oftheLocalGovernment(Scotland)Act1994;or

c. whoceasedtoberegisteredasblindinsucharegisterwithintheperiodbeginning28weeksbeforethefirstMondayinSeptemberfollowingthatperson’sfifteenthbirthdayandendingonthedayprecedingthatperson’ssixteenthbirthday.

18.14 Forthepurposesofparagraph18.1apersononmaternityleave,paternityleaveoradoption

leaveshallbetreatedasiftheyareengagedinremunerativeworkfortheperiodspecifiedinparagraph18.15(‘therelevantperiod’)providedthat–a. intheweekbeforetheperiodofmaternityleave,paternityleave,sharedparentalleave

(effectivefrom5/4/2015)oradoptionleavebegan,theywereinremunerativework;b. theapplicant is incurringrelevantchildcarechargeswithinthemeaningofparagraph

18.5;andc. theperson isentitled toeither statutorymaternitypayundersection164of theAct,

statutory paternity pay by virtue of section 171ZA or 171ZB of the Act statutoryadoptionpaybyofsection171ZLoftheAct,maternityallowanceundersection35oftheActorqualifyingsupport.

18.15 Forthepurposesofparagraph18.14therelevantperiodshallbeginonthedayonwhichthe

person’smaternity,paternityleaveoradoptionleavecommencesandshallendon–a. thedatethatleaveends;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,statutorypaternitypayorstatutoryadoptionpayends,thedatethatentitlementends;or

c. ifachildcareelementofworkingtaxcreditisinpaymentonthedatethatentitlementto maternity allowance or qualifying support, statutory maternity pay or statutoryadoptionpayends,thedatethatentitlementtothatawardofthechildcareelementoftheworkingtaxcreditsends.

whichevershalloccurfirst.18.16 Inparagraphs18.14and18.15

a. ‘qualifying support’ means income support to which that person is entitled by virtue ofparagraph14BofSchedule1BtotheIncomeSupportRegulations1987;and

b. ’child care element’ of working tax credit means the element of working tax creditprescribedundersection12oftheTaxCreditsAct(childcareelement)2002.

18.17Inthissection‘applicant’doesnotincludeanapplicant; (a)whohas,or


(b)who(jointlywithhispartner)has, anawardofuniversalcredit

19.0 Averageweeklyearningsofemployedearners

19.1 Whereanapplicant’s incomeconsistsofearnings fromemploymentasanemployedearnerhisaverageweeklyearningsshallbeestimatedbyreferencetohisearningsfromthatemployment–

a. over a period immediately preceding the reductionweek inwhich the claim ismade ortreatedasmadeandbeingaperiodof

i. 5weeks,ifheispaidweekly;orii. 2months,ifheispaidmonthly;or

b. whether or not sub-paragraph 19.1a i) or ii) applies, where an applicant’s earningsfluctuate,oversuchotherperiodprecedingthereductionweekinwhichtheclaimismadeortreatedasmadeasmay, inanyparticularcase,enablehisaverageweeklyearningstobeestimatedmoreaccurately.

19.2 Where the applicant has been in his employment for less than the period specified in

paragraph19.1a)(i)or(ii)a. ifhehasreceivedanyearningsfortheperiodthathehasbeeninthatemploymentand

those earnings are likely to represent his average weekly earnings from thatemployment his average weekly earnings shall be estimated by reference to thoseearnings;

b. in any other case, the authority shall require the applicant’s employer to furnish anestimateoftheapplicant’slikelyweeklyearningsoversuchperiodastheauthoritymayrequireandtheapplicant’saverageweeklyearningsshallbeestimatedbyreferencetothatestimate.

19.3 Where the amount of an applicant’s earnings changes during an award the authority shallestimatehisaverageweeklyearningsbyreferencetohislikelyearningsfromtheemploymentoversuchperiodasisappropriateinorderthathisaverageweeklyearningsmaybeestimatedaccuratelybutthelengthoftheperiodshallnotinanycaseexceed52weeks.

19.4 Forthepurposesofthissectiontheapplicant’searningsshallbecalculatedinaccordancewith

sections25and26

20.0 Averageweeklyearningsofself-employedearners20.1 Whereanapplicant’sincomeconsistsofearningsfromemploymentasaself-employedearner

his average weekly earnings shall be estimated by reference to his earnings from thatemploymentoversuchperiodasisappropriateinorderthathisaverageweeklyearningsmaybeestimatedaccuratelybutthelengthoftheperiodshallnotinanycaseexceedayear.

20.2 Forthepurposesofthissectiontheapplicant’searningsshallbecalculatedinaccordancewith

section27to29ofthisscheme

21.0 Averageweeklyincomeotherthanearnings21.1 Anapplicant’sincomewhichdoesnotconsistofearningsshall,exceptwhereparagraph18.2

applies, be estimated over such period as is appropriate in order that his average weeklyincomemaybeestimatedaccuratelybutthelengthoftheperiodshallnotinanycaseexceed52weeks; and nothing in this paragraph shall authorise an authority to disregard any suchincomeotherthanthatspecifiedinSchedule4ofthisscheme


21.2 TheperiodoverwhichanybenefitunderthebenefitActsistobetakenintoaccountshallbetheperiodinrespectofwhichthatsupportispayable.

21.3 Forthepurposesofthissectionincomeotherthanearningsshallbecalculatedinaccordance

withparagraphs30to32ofthisscheme

22.0 Calculationofaverageweeklyincomefromtaxcredits22.1 Thissectionapplieswhereanapplicantreceivesataxcredit.22.2 Wherethissectionapplies,theperiodoverwhichataxcreditistobetakenintoaccountshall

betheperiodsetoutinparagraph22.322.3 Wheretheinstalmentinrespectofwhichpaymentofataxcreditismadeis;

a. adailyinstalment,theperiodis1day,beingthedayinrespectofwhichtheinstalmentispaid;

b. aweeklyinstalment,theperiodis7days,endingonthedayonwhichtheinstalmentisduetobepaid;

c. atwoweeklyinstalment,theperiodis14days,commencing6daysbeforethedayonwhichtheinstalmentisduetobepaid;

d. a four weekly instalment, the period is 28 days, ending on the day on which theinstalmentisduetobepaid.

22.4 Forthepurposesofthissection‘taxcredit’meanschildtaxcreditorworkingtaxcredit.

23.0 Calculationofweeklyincome23.1 Forthepurposesofsections19(averageweeklyearningsofemployedearners),21(average

weekly incomeother thanearnings)and22 (calculationofaverageweekly income from taxcredits),wheretheperiodinrespectofwhichapaymentismade;a. doesnotexceedaweek,theweeklyamountshallbetheamountofthatpayment;b. exceedsaweek,theweeklyamountshallbedetermined–

i. in a case where that period is a month, by multiplying the amount of thepaymentby12anddividingtheproductby52;

ii. inanyothercase,bydividingtheamountofthepaymentbythenumberequalto the number of days in the period to which it relates and multiplying thequotientby7.

23.2 Forthepurposeofsection20(averageweeklyearningsofself-employedearners)theweekly

amount of earnings of an applicant shall be determined by dividing his earnings over theassessmentperiodbythenumberequaltothenumberofdaysinthatperiodandmultiplyingthequotientby7.

24.0 Disregardofchangesintax,contributionsetc.24.1 Incalculatingtheapplicant’sincometheappropriateauthoritymaydisregard any

legislativechangea. inthebasicorotherratesofincometax;b. intheamountofanypersonaltaxrelief;c. intheratesofnational insurancecontributionspayableundertheActor inthe lower

earningslimitorupperearningslimitforClass1contributionsundertheAct,theloweror upper limits applicable to Class 4 contributions under the Act or the amountspecified in section11(4) of the Act (small profits threshold in relation to Class 2contributions);

d. intheamountoftaxpayableasaresultofanincreaseintheweeklyrateofCategoryA,


B,CorDretirementpensionoranyadditiontheretooranygraduatedpensionpayableundertheAct;

e. inthemaximumrateofchildtaxcreditorworkingtaxcredit,

for a period not exceeding 30 reduction weeks beginning with the reduction weekimmediatelyfollowingthedatefromwhichthechangeiseffective.

25.0 Earningsofemployedearners25.1 Subject to paragraph 25.2, ‘earnings’ means in the case of employment as an employed

earner,anyremunerationorprofitderivedfromthatemploymentandincludes–a. anybonusorcommission;b. anypayment in lieuofremunerationexceptanyperiodicsumpaidtoanapplicanton

accountoftheterminationofhisemploymentbyreasonofredundancy;c. anypaymentinlieuofnoticeoranylumpsumpaymentintendedascompensationfor

thelossofemploymentbutonlyinsofarasitrepresentslossofincome;d. any holiday pay except any payable more than 4 weeks after termination or

interruptionoftheemployment;e. anypaymentbywayofaretainer;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 theemployment,includinganypaymentmadebytheapplicant’semployerinrespectof–

g. (i) travellingexpensesincurredbytheapplicantbetweenhishomeandhisplaceof employment;

(ii) expensesincurredbytheapplicantunderarrangementsmadeforthecareofa memberofhisfamilyowingtotheapplicant’sabsencefromhome;h. anyawardofcompensationmadeundersection112(4)or117(3)(a)oftheEmployment

RightsAct1996(remediesandcompensationforunfairdismissal);i. any payment or remuneration made under section 28, 34, 64, 68 or 70 of the

Employment Rights Act 1996 (right to guarantee payments, remuneration onsuspensiononmedicalormaternitygrounds,complaintstoemploymenttribunals);

j. anysuchsumasisreferredtoinsection112oftheAct(certainsumstobeearningsforsocialsecuritypurposes);

k. anystatutorysickpay,statutorymaternitypay,statutorypaternitypay,sharedparentalpay or statutory adoption pay, or a corresponding payment under any enactmenthavingeffectinNorthernIreland;

l. any remuneration paid by or on behalf of an employer to the applicantwho for thetimebeingisonmaternityleave,paternityleave,sharedparentalpayoradoptionleaveorisabsentfromworkbecauseheisill;

m. theamountofanypaymentbywayofanon-cashvoucherwhichhasbeentakenintoaccount in the computation of a person’s earnings in accordance with Part 5 ofSchedule3totheSocialSecurity(Contributions)Regulations2001asamended16

25.2 Earningsshallnotinclude–

a. subjecttoparagraph25.3,anypaymentinkind;b. anypaymentinrespectofexpenseswholly,exclusivelyandnecessarilyincurredinthe

performanceofthedutiesofemployment;c. anyoccupationalpensiond. anypaymentinrespectofexpensesarisingoutofanapplicantparticipatingasaservice

user.25.3 Paragraph25.2a)shallnotapplyinrespectofanynon-cashvoucherreferredtoinparagraph

25.1m)

16SocialSecurity(Contributions)(Amendment)Regulations2013,SocialSecurity(Contributions)(AmendmentNo.2)Regulations2013andSocialSecurity(Contributions)(AmendmentNo.2)Regulations2013


26.0 Calculationofnetearningsofemployedearners26.1 Forthepurposesofsection19(averageweeklyearningsofemployedearners),theearningsof

anapplicantderivedor likely tobederived fromemploymentasanemployedearner tobetakenintoaccountshall,subjecttoparagraph26.2,behisnetearnings.

26.2 There shall be disregarded from an applicant’s net earnings, any sum, where applicable,

specifiedinparagraphs1to14ofSchedule3.26.3 Forthepurposesofparagraph26.1netearningsshall,exceptwhereparagraph26.6applies,

becalculatedbytakingintoaccountthegrossearningsoftheapplicantfromthatemploymentovertheassessmentperiod,less;a. anyamountdeductedfromthoseearningsbywayof

i)incometax; ii)primaryClass1contributionsundertheAct;

b. one-half of any sum paid by the applicant by way of a contribution towards anoccupationalpensionscheme;

c. one-halfoftheamountcalculatedinaccordancewithparagraph26.5inrespectofanyqualifyingcontributionpayablebytheapplicant;and

d. wherethoseearningsincludeapaymentwhichispayableunderanyenactmenthavingeffect in Northern Ireland and which corresponds to statutory sick pay, statutorymaternitypay,statutorypaternitypayorstatutoryadoptionpay,anyamountdeductedforthoseearningsbywayofanycontributionswhicharepayableunderanyenactmenthaving effect in Northern Ireland and which correspond to primary Class 1contributionsundertheAct.

26.4 In this section ‘qualifying contribution’ means any sum which is payable periodically as a

contributiontowardsapersonalpensionscheme.26.5 The amount in respect of any qualifying contribution shall be calculated bymultiplying the

dailyamountofthequalifyingcontributionbythenumberequaltothenumberofdaysintheassessment period; and for the purposes of this section the daily amount of the qualifyingcontributionshallbedetermined–a. wherethequalifyingcontributionispayablemonthly,bymultiplyingtheamountofthe

qualifyingcontributionby12anddividingtheproductby365;b. inanyothercase,bydividingtheamountofthequalifyingcontributionbythenumber

equaltothenumberofdaysintheperiodtowhichthequalifyingcontributionrelates.26.6 Wheretheearningsofanapplicantareestimatedundersub-paragraph(b)ofparagraph2)of

the section 19 (averageweekly earnings of employment earners), his net earnings shall becalculatedbytakingintoaccountthoseearningsovertheassessmentperiod,less–a. anamountinrespectofincometaxequivalenttoanamountcalculatedbyapplyingto

thoseearnings thebasic rateor in the case of a Scottish taxpayer, theScottishbasicrateof taxapplicable to theassessmentperiod lessonly thepersonal relief towhichtheapplicantisentitledundersections257(1)oftheIncomeandCorporationTaxesAct1988(personalallowances)asisappropriatetohiscircumstancesbut,iftheassessmentperiod is less than a year, the earnings to which the basic rate or in the case of aScottish taxpayer,theScottishbasicrateoftaxistobeappliedandtheamountofthepersonal relief deductible under this sub-paragraph shall be calculated on a pro ratabasis;

b. anamountequivalenttotheamountoftheprimaryClass1contributionsthatwouldbepayable by him under the Act in respect of those earnings if such contributions werepayable;and

c. one-halfof any sumwhichwouldbepayableby theapplicantbywayof a contributiontowardsanoccupationalorpersonalpensionscheme, iftheearningssoestimatedwere


actualearnings.27.0Earningsofself-employedearners27.1 Subjecttoparagraph27.2,‘earnings’,inthecaseofemploymentasaself-employedearner,

meansthegrossincomeoftheemploymentplusanyallowancepaidundersection2ofthe1973Actorsection2oftheEnterpriseandNewTowns(Scotland)Act1990totheapplicantforthepurposeofassistinghim incarryingonhisbusinessunlessatthedateofclaimtheallowancehasbeenterminated.

27.2 ‘Earnings’shallnot includeanypaymenttowhichparagraph27or28ofSchedule4refers

(payments in respect of a person accommodatedwith the applicant under arrangementsmadebyalocalauthorityorvoluntaryorganisationandpaymentsmadetotheapplicantbya health authority, local authority or voluntary organisation in respect of personstemporarilyintheapplicant’scare)norshallitincludeanysportsaward.

27.3 Thisparagraphappliesto–

a. royalties or other sums paid as a consideration for the use of, or the right to use, anycopyright,design,patentortrademark;orb.anypaymentinrespectofany–

(i)bookregisteredunderthePublicLendingRightScheme1982;or(ii) work made under any international public lending right scheme that isanalogoustothePublicLendingRightScheme1982,wheretheapplicantisthefirstownerofthecopyright,design,patentortrademark,oranoriginalcontributortothebookofworkconcerned.

27.4 Wheretheapplicant’searningsconsistofanyitemstowhichparagraph27.3applies,those

earningsshallbetakenintoaccountoveraperiodequaltosuchnumberofweeksasisequaltothenumberobtained(andanyfractionistobetreatedasacorrespondingfractionofaweek)bydividingtheearningsby(a) the amount of the reduction under this scheme which would be payable had thepaymentnotbeenmade,plus(b)anamountequal to thetotalof thesumswhichwould fall tobedisregardedfromthepayment under Schedule 3 (sums to be disregarded in the calculation of earnings) asappropriateintheapplicant’scase.

28.0Calculationofnetprofitofself-employedearners28.1 For the purposes of section 20 (average weekly earnings of self- employed earners) the

earningsofanapplicanttobetakenintoaccountshallbea.inthecaseofaself-employedearnerwhoisengagedinemploymentonhisownaccount,thenetprofitderivedfromthatemployment;b. in the case of a self-employed earner whose employment is carried on inpartnershiporisthatofasharefishermanwithinthemeaningoftheSocialSecurity(Mariners’Benefits)Regulations1975,hisshareofthenetprofitderivedfromthatemployment,less–

i.anamount inrespectof incometaxandofsocialsecuritycontributionspayableundertheActcalculatedinaccordancewithsection29(deductionoftaxandcontributionsforself-employedearners);andii.one-halfoftheamountcalculatedinaccordancewithparagraph(28.11)inrespectofanyqualifyingpremium.

28.2 There shall be disregarded from an applicant’s net profit, any sum, where applicable,

specifiedinparagraph1to14ofSchedule3.


28.3 Forthepurposesofparagraph28.1a)thenetprofitoftheemploymentmust,exceptwhereparagraph 28.9 applies, be calculated by taking into account the earnings for theemploymentovertheassessmentperiodless

a.subjecttoparagraphs28.5to28.7,anyexpenseswhollyandexclusivelyincurredinthatperiodforthepurposesofthatemployment;b.anamountinrespectof;(i)incometax,and(ii) social security contributions payable under the Act, calculated in accordancewith section 29 (deduction of tax and contributions for self-employed earners);andc. one-half of the amount calculated in accordance with paragraph (28.11) inrespectofanyqualifyingpremium.

28.4 Forthepurposesofparagraph28.1b)thenetprofitoftheemploymentshallbecalculated

by taking into account the earnings of the employment over the assessment period less,subject to paragraphs 28.5 to 28.8, any expenses wholly and exclusively incurred in thatperiodforthepurposesoftheemployment.

28.5 Subjecttoparagraph28.6nodeductionshallbemadeunderparagraph28.3a)or28.4, in

respectof–a.anycapitalexpenditure;b.thedepreciationofanycapitalasset;c. any sum employed or intended to be employed in the setting up or expansion of theemployment;d.anylossincurredbeforethebeginningoftheassessmentperiod;e.therepaymentofcapitalonanyloantakenoutforthepurposesoftheemployment;f.anyexpensesincurredinprovidingbusinessentertainment,andg.anydebts,exceptbaddebtsprovedtobesuch,butthissub-paragraphshallnotapplytoanyexpensesincurredintherecoveryofadebt.

28.6 Adeductionshallbemadeunderparagraph28.3a)or28.4inrespectoftherepaymentof

capitalonanyloanusedfor–a.thereplacementinthecourseofbusinessofequipmentormachinery;andb.therepairofanexistingbusinessassetexcepttotheextentthatanysumispayableunderaninsurancepolicyforitsrepair.

28.7 Theauthority shall refuse tomakededuction in respectofanyexpensesunderparagraph

28.3a.or28.4whereitisnotsatisfiedgiventhenatureandtheamountoftheexpensethatithasbeenreasonablyincurred.

28.8 Fortheavoidanceofdoubt–

a.deductionshallnotbemadeunderparagraph28.3a)or28.4inrespectofanysumunlessithasbeenexpendedforthepurposesofthebusiness;b.adeductionshallbemadethereunderinrespectof–i. theexcessofanyvalueaddedtaxpaidovervalueaddedtaxreceived intheassessmentperiod;ii.anyincomeexpendedintherepairofanexistingbusinessassetexcepttotheextentthatanysumispayableunderaninsurancepolicyforitsrepair;iii. any payment of interest on a loan taken out for the purposes of the employment a.incometax;andb.socialsecuritycontributionspayableundertheAct,calculatedinaccordancewithsection29(deductionoftaxandcontributionsforself-employedearners);andc.one-halfoftheamountcalculated inaccordancewithparagraph28.11 inrespectofanyqualifyingcontribution


28.9 Where an applicant is engaged in employment, as a child minder the net profit of the

employment shall be one-third of the earnings of that employment, less an amount inrespectoftax,nationalinsuranceandfiftypercentofanypensioncontribution.

28.10 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-employedoremployedearneranylossincurredinanyoneofhisemploymentsshallnotbeoffsetagainsthisearningsinanyotherofhisemployments.

28.11 Theamountinrespectofanyqualifyingpremiumshallbecalculatedbymultiplyingthedaily

amount of the qualifying premium by the number equal to the number of days in theassessmentperiod;andforthepurposesofthissectionthedailyamountofthequalifyingpremiumshallbedetermined

a.wherethequalifyingpremiumispayablemonthly,bymultiplyingtheamountofthequalifyingpremiumby12anddividedtheproductby365;b. in any other case, by dividing the amount of the qualifying premium by thenumberequaltothenumberofdaysintheperiodtowhichthequalifyingpremiumrelates.

28.12 In this section, ‘qualifying premium’means any premiumwhich is payable periodically in

respectofapersonalpensionschemeandissopayableonorafterthedateofclaim.29.0Deductionoftaxandcontributionsofself-employedearners29.1 Theamount tobededucted in respectof income taxunder section28.1b) i),28.3b) i)or

28.9a)i)(calculationofnetprofitofself-employedearners)shallbecalculatedonthebasisoftheamountofchargeableincomeandasifthatincomewereassessabletoincometaxatthebasicrateor in the case of a Scottish taxpayer,theScottishbasicrateoftaxapplicableto the assessment period less only the personal relief to which the applicant is entitledundersection257(1)oftheIncomeandCorporationTaxesAct1988(personalallowances)asis appropriate to his circumstances; but, if the assessment period is less than a year, theearnings towhich the basic rate or in the case of a Scottish taxpayer, the Scottish basicrate of tax is to be applied and the amount of the personal reliefs deductible under thisparagraphshallbecalculatedonaproratabasis.

29.2 Theamounttobedeductedinrespectofsocialsecuritycontributionsunderparagraphs28.1

b)(i);28.3b)ii)or28.9ashallbethetotalof–a.theamountofClass2contributionspayableundersection11(1)or,asthecasemaybe,11(3)oftheActattherateapplicabletotheassessmentperiodexceptwheretheapplicant’schargeableincomeislessthantheamountspecifiedinsection11(4)oftheAct(smallprofitsthreshold)forthetaxyearapplicabletotheassessmentperiod;butiftheassessmentperiodislessthanayear,theamountspecifiedforthattaxyearshallbereducedprorata;andb.theamountofClass4contributions(ifany)whichwouldbepayableundersection15oftheAct(Class4contributionsrecoverableundertheIncomeTaxActs)atthepercentagerateapplicable to theassessmentperiodonsomuchof thechargeable incomeasexceeds thelower limitbutdoesnotexceed theupper limitofprofitsandgainsapplicable for the taxyearapplicabletotheassessmentperiod;but if theassessmentperiod is less thanayear,thoselimitsshallbereducedprorata.

29.3 Inthissection‘chargeableincome’means–

a.exceptwheresub-paragraph(b)applies,theearningsderivedfromtheemploymentlessanyexpensesdeductedunderparagraph28.3(a)or,asthecasemaybe,28.4ofsection28;


b. in the case of employment as a child minder, one-third of the earnings of thatemployment

29A.0 MinimumIncomeFloor29A.1 Wherenostartupperiod(asdefinedwithin29A.2)appliestotheapplicantandtheincome

fromselfemploymentoftheapplicantorpartnerascalculatedbyreferencetoparts27to29 of this scheme is less than an amount to be determined as appropriate for theemploymentmarket that the claimant or partner is operating in, the incomeusedby theCouncilinthecalculationoftheirawardwillbesubstitutedtothatappropriateamount.Thisamount shall not be less than35 x thehourlyminimumwage for anordinarily employedworker,orwherehigher thenumberofhoursdeclaredby theapplicantmultipliedby theminimumwageforanordinaryemployedworker.FromthattheCouncilwilldeductonlyanestimate for tax,national insurance and half a pension contribution (where a pensioncontributionisbeingmade),asifestimatingtheincomeofanordinarilyemployedworker.

29A.2 The Council shall determine an appropriate start up period for the employment activity

beingconductedbytheclaimantorpartner.Thiswillnormallybeoneyearfromthedateofclaim,oroneyearfromthedateofcommencementoftheemploymentactivity,whicheverissooner.DuringthisperiodnoMinimumIncomeFloorshallbeapplied.Thestart-upperiodendswherethepersonisnolongeringainfulself-employment.

29A.3 Whereaclaimantorpartnerholdsapositioninacompanythatisanalogoustothatofasole

ownerorpartnerinthebusinessofthatcompany,heshallbetreatedasifheweresuchsoleowner or partner and in such a case be subject to the Minimum Income Floor whereappropriate.

29A.4 Ordinarily, no start-up period may be applied in relation to a claimant where a start-up

periodhaspreviouslybeenapplied,whetherinrelationtoacurrentorpreviousawardofaCouncilTaxRelieforwhereonewouldhavebeenapplied,ifnotfortheoperationofCouncilTaxBenefit.TheCouncilmayallowasubsequentemploymenttoqualifyforastartupperiodbased on the previous history of the claimant and an assessment of such evidence thatwouldsupportadecisiontoallowforasubsequentstartupperiod.

29A.5 Inorder toestablishwhether toawardastartupperiod,orat itsdiscretionasubsequent

startupperiod,theclaimantmustsatisfytheCouncilthattheemploymentis• Genuineandeffective.TheCouncilmustbesatisfiedthattheemploymentactivity

isbeingconducted.• Takingupatleast35hoursperweek• Beingconductedwiththe intentionof increasingthe incomereceivedtothe level

thatwouldbeconducivewiththatformofemployment.29A.6 Forthepurposesofdeterminingwhetheraclaimantisingainfulself-employmentormeets

the conditions for a start up-period, theCouncilwill require the claimant toprovide suchevidenceorinformationthatitreasonablyrequirestomakethatdecision,theCouncilmayalsorequiretheselfemployedpersontoattendaninterviewforthepurposeofestablishingwhethertheemploymentisgainfulorwhethertheconditionsforastartupperiodaremet.

30.0 Calculationofincomeotherthanearnings30.1 Forthepurposesofsection21(averageweeklyincomeotherthanearnings),theincomeofan

applicant which does not consist of earnings to be taken into account shall, subject to


paragraphs30.2to30.4,behisgrossincomeandanycapitaltreatedasincomeundersection31(capitaltreatedasincome).

30.2 There shall be disregarded from the calculation of an applicant’s gross income under

paragraph30.1,anysum,whereapplicable,specifiedinSchedule4.30.3 WherethepaymentofanybenefitunderthebenefitActsissubjecttoanydeductionbyway

of recovery the amount to be taken into account under paragraph 30.1 shall be the grossamountpayable.

30.4 Where the applicant or, where he is a member of a couple, his partner is receiving a

contributory employment and support allowance and that benefit has been reduced underregulation 63 of the Employment and Support Allowance Regulations 2008, the amount ofthatbenefittobetakenintoaccountistheamountasifithadnotbeenreduced.

30.5 WhereanawardofanyworkingtaxcreditorchildtaxcreditundertheTaxCreditsAct2002is

subjecttoadeductionbywayofrecoveryofanoverpaymentofworkingtaxcreditorchildtaxcredit which arose in a previous tax year the amount to be taken into account underparagraph30.1shallbetheamountofworkingtaxcreditorchildtaxcreditawardedlesstheamountofthatdeduction.

30.6 Inparagraph30.5 ‘taxyear’meansaperiodbeginningwith6thApril inoneyearandending

with5thAprilinthenext.30.7 Paragraph30.8and30.9applywherea relevantpaymenthasbeenmade toaperson inan

academicyear;andthatpersonabandons,orisdismissedfrom,hiscourseofstudybeforethepaymenttohimofthefinalinstalmentoftherelevantpayment.

30.8 Wherearelevantpaymentismadequarterly,theamountofarelevantpaymenttobetaken

into account for the assessment period for the purposes of paragraph 30.1 in respect of apersontowhomparagraph30.7applies,shallbecalculatedbyapplyingtheformula–

A-(BxC) D Where

A=thetotalamountoftherelevantpaymentwhichthatpersonwouldhavereceivedhadheremained a student until he last day of the academic term inwhich he abandoned, orwasdismissedfrom,hiscourse,lessanydeductionunderparagraph51.5B=thenumberofreductionweeksfromthereductionweekimmediatelyfollowingthatwhichincludesthefirstdayofthatacademicyeartothereductionweekwhichincludesthedayonwhichthepersonabandoned,orwasdismissedfrom,hiscourse;C=theweeklyamountoftherelevantpayment,beforetheapplicationofthe£10disregard,whichwouldhavebeentaken intoaccountas incomeunderparagraph51.2hadthepersonnotabandonedorbeendismissedfrom,hiscourseand,inthecaseofapersonwhowasnotentitledtocouncil taxsupport immediatelybeforeheabandonedorwasdismissed fromhiscourse,hadthatperson,atthattime,beenentitledtohousingbenefit;D=thenumberofreductionweeksintheassessmentperiod.

30.9 Wherearelevantpaymentismadebytwoormoreinstalmentsinaquarter,theamountofa

relevant payment to be taken into account for the assessment period for the purposes ofparagraph30.1inrespectofapersontowhomparagraph(30.8)applies,shallbecalculatedbyapplyingtheformulainparagraph30.8butasif–A = the total amount of relevant payments which that person received, or would havereceived,fromthefirstdayoftheacademicyeartothedaythepersonabandonedthecourse,orwasdismissedfromit,lessanydeductionunderparagraph51.5


30.10 Inthissection–‘academicyear’and‘studentloan’shallhavethesamemeaningsasforthe purposesofsections43to45,‘assessmentperiod’means–

a. inacasewherearelevantpayment ismadequarterly, theperiodbeginningwiththereduction week which includes the day on which the person abandoned, or wasdismissedfrom,hiscourseandendingwiththereductionweekwhichincludesthelastdayofthelastquarterforwhichaninstalmentoftherelevantpaymentwaspayabletothatperson;

b. inacasewheretherelevantpaymentismadebytwoormoreinstalmentsinaquarter,the period beginning with the reductionweekwhich includes the day onwhich thepersonabandoned,orwasdismissed from,his courseandendingwith the reductionweekwhichincludes–

i. thedayimmediatelybeforethedayonwhichthenextinstalmentoftherelevantpaymentwouldhavebeenduehadthepaymentscontinued;or

ii. thelastdayofthelastquarterforwhichaninstalmentoftherelevantpaymentwaspayabletothatperson.

whicheverofthosedateisearlier‘quarter’inrelationtoanassessmentperiodmeansaperiodinthatyearbeginningon;a. 1stJanuaryandendingon31stMarch;b. 1stAprilandendingon30thJune;c. 1stJulyandendingon31stAugust;ord. 1stSeptemberandendingon31stDecember;‘relevantpayment’meanseitherastudentloanoranamountintendedforthemaintenanceofdependantsreferredtoinparagraph46.7orboth.

30.11 Fortheavoidanceofdoubtthereshallbeincludedasincometobetakenintoaccountunder

paragraph30.1a. anypaymenttowhichparagraph25.2(paymentsnotearnings)applies;orb. in the case of an applicant who is receiving support under section 95 or 98 of the

ImmigrationandAsylumActincludingsupportprovidedbyvirtueofregulationsmadeunder Schedule 9 to that Act, the amount of such support provided in respect ofessential living needs of the applicant and his dependants (if any) as is specified inregulationsmadeunderparagraph3ofSchedule8totheImmigrationandAsylumAct.

31.0 Capitaltreatedasincome31.1 Anycapitalpayableby instalmentswhichareoutstandingat thedateonwhich theclaim is

madeortreatedasmade,or,atthedateofanysubsequentrevisionorsupersession,shall,ifthe aggregate of the instalments outstanding and the amount of the applicant’s capitalotherwisecalculatedinaccordancewithsections33to42ofthisschemeexceeds£6,000,betreatedasincome.

31.2 Anypaymentreceivedunderanannuityshallbetreatedasincome.31.3 Anyearningstotheextentthattheyarenotapaymentofincomeshallbetreatedasincome.31.4 AnyCareerDevelopmentLoanpaidpursuanttosection2oftheEmploymentandTrainingAct

1973Actshallbetreatedasincome.31.5 Whereanagreementorcourtorderprovidesthatpaymentsshallbemadetotheapplicantin

consequenceofanypersonalinjurytotheapplicantandthatsuchpaymentsaretobemade,whollyorpartly, bywayofperiodicpayments, any suchperiodicpayments receivedby theapplicant(butnotapaymentwhichistreatedascapital),shallbetreatedasincome.

32.0 Notionalincome


32.1 Anapplicantshallbetreatedaspossessing incomeofwhichhehasdeprivedhimself forthepurposeofsecuringentitlementofsupportorincreasingtheamountofthatsupport.

32.2 Exceptinthecaseof–

a. adiscretionarytrust;b. atrustderivedfromapaymentmadeinconsequenceofapersonalinjury;c. apersonalpensionscheme,occupationalpensionschemeorapaymentmadeby the

Board of the Pension Protection Fund where the applicant has not attained thequalifyingageforstatepensioncredit;

d. anysumtowhichparagraph47(2)(a)ofSchedule5(capitaltobedisregarded)applieswhichisadministeredinthewayreferredtoinparagraph47(1)(a);

e. anysumtowhichparagraph48(a)ofSchedule5refers;f. rehabilitationallowancemadeundersection2ofthe1973Act;g. childtaxcredit;orh. workingtaxcredit,i. anysumtowhichparagraph32.13applies;anyincomewhichwouldbecomeavailabletotheapplicantuponapplicationbeingmade,butwhichhasnotbeenacquiredbyhim,shallbetreatedaspossessedbytheapplicantbutonlyfromthedateonwhichitcouldbeexpectedtobeacquiredwereanapplicationmade.

32.3–32.5Notused32.6 Anypaymentofincome,otherthanapaymentofincomespecifiedinparagraph32.7made–

a. toa thirdparty in respectofa singleapplicantoramemberof the family (butnotamember of the third party’s family) shall, where that payment is a payment of anoccupational pension, a pension or other periodical payment made under or by apersonalpensionschemeorapaymentmadebytheBoardofthePensionProtectionFund,betreatedaspossessedbythatsingleapplicantor,asthecasemaybe,bythatmember;

b. toathirdpartyinrespectofasingleapplicantorinrespectofamemberofthefamily(butnotamemberofthethirdparty’sfamily)shall,whereitisnotapaymentreferredto in sub-paragraph a), be treated as possessed by that single applicant or by thatmember to the extent that it is used for the food, ordinary clothing or footwear,householdfuelorrentofthatsingleapplicantor,asthecasemaybe,ofanymemberofthatfamilyor isusedforanycounciltaxorwaterchargesforwhichthatapplicantormemberisliable;

c. toasingleapplicantoramemberofthefamily inrespectofathirdparty(butnot inrespectofanothermemberofthatfamily)shallbetreatedaspossessedbythatsingleapplicantor,asthecasemaybe,thatmemberofthefamilytotheextentthatitiskeptorusedbyhimorusedbyoronbehalfofanymemberofthefamily.

32.7 Paragraph32.6shallnotapplyinrespectofapaymentofincomemade–

a. under theMacfarlaneTrust, theMacfarlane (SpecialPayments)Trust, theMacfarlane(SpecialPayments)(No.2)Trust,theFund,theEileenTrust,MFETLimited,theSkiptonFund,theCaxtonFoundationortheIndependentLivingFund(2006);

b. pursuanttosection19(1)(a)oftheCoalIndustryAct1994(concessionarycoal);c. pursuanttosection2ofthe1973Actinrespectofaperson’sparticipation–

(i) inanemploymentprogrammespecified inregulation75(1)(a)(ii)oftheJobseeker’sAllowanceRegulations;(ii)inatrainingschemespecifiedinregulation75(1)(b)(ii)ofthoseRegulations;(iii)intheIntenseActivityPeriodspecifiedinregulation75(1)(a)(iv)ofthoseRegulations;(iv) in a qualifying coursewithin themeaning specified in regulation 17A(7) of thoseRegulationsor;(v)intheFlexibleNewDealspecifiedinregulation75(1)(a)(v)ofthoseRegulations;


d. inrespectofapreviousparticipationintheMandatoryWorkActivityScheme;e. inrespectofaperson’sparticipationintheWorkforYourBenefitPilotSchemef. under an occupational pension scheme, in respect of a pension or other periodical

paymentmadeunderapersonalpensionschemeorapaymentmadebytheBoardofthePensionProtectionFundwhere–

(i)abankruptcyorderhasbeenmadeinrespectofthepersoninrespectofwhomthepayment has been made or, in Scotland, the estate of that person is subject tosequestration or a judicial factor has been appointed on that person’s estate undersection41oftheSolicitors(Scotland)Act1980;(ii) the payment ismade to the trustee in bankruptcy or anyother person acting onbehalfofthecreditors;and(iii)thepersonreferredto in(i)andanymemberofhisfamilydoesnotpossess,or isnottreatedaspossessing,anyotherincomeapartfromthatpayment.

32.8 Where an applicant is in receipt of any benefit (other than council tax support) under the

benefitActsandtherateofthatbenefitisalteredwitheffectfromadateonorafter1stAprilin anyyearbutnotmore than14days thereafter, theauthority shall treat theapplicantaspossessionsuchbenefitatthealteredratefromeither1stAprilorthefirstMondayinAprilinthatyear,whicheverdatetheauthorityshallselecttoapplyinitsarea,tothedateonwhichthealteredrateistotakeeffect.

32.9 Subjecttoparagraph32.10,where–

a. applicantperformsaserviceforanotherperson;andb. thatpersonmakesnopaymentofearningsorpayslessthanthatpaidforacomparable

employment in the area, the authority shall treat the applicant as possessing suchearnings(ifany)asisreasonableforthatemploymentunlesstheapplicantsatisfiestheauthoritythatthemeansofthatpersonareinsufficientforhimtopayortopaymorefortheservice.

32.10 Paragraph32.9shallnotapply–

a. to an applicantwho is engaged by a charitable or voluntary organisation orwho is avolunteeriftheauthorityissatisfiedinanyofthosecasesthatitisreasonableforhimtoprovidethoseservicesfreeofcharge;or

b. inacasewheretheserviceisperformedinconnectionwith–(i)theapplicant’sparticipationinanemploymentortrainingprogrammeinaccordancewithregulation19(1)(q)oftheJobseeker’sAllowanceRegulations,otherthanwheretheservice is performed in connection with the applicant’s participation in the IntenseActivityPeriodspecifiedinregulation75(1)(a)(iv)ofthoseRegulationsor(ii) the applicant’s or the applicant’s partner’s participation in an employment ortraining programme as defined in regulation 19(3) of those Regulations for which atrainingallowance isnotpayableor,wheresuchanallowance ispayable, it ispayablefor the sole purpose of reimbursement of travelling ormeal expenses to the personparticipatinginthatprogramme;or

c. toanapplicantwhoisparticipating inaworkplacementapprovedbytheSecretaryofState (or a person providing services to the Secretary of State) before the placementstarts.

32.10A In paragraph 32.10 (c) ‘work placement’ means practical work experience which is not

undertakeninexpectationofpayment.32.11 Whereanapplicantistreatedaspossessinganyincomeunderanyofparagraph32.1to(32.8),

theforegoingprovisionsofthisschemeshallapplyforthepurposesofcalculatingtheamountofthatincomeasifapaymenthasactuallybeenmadeandasifitwereactualincomewhichhedoespossess.


32.12Whereanapplicant is treatedapossessinganyearningsunderparagraph32.9the foregoingprovisions of this scheme shall apply for the purposes of calculating the amount of thoseearningsasifapaymenthadactuallybeenmadeandasiftheywereactualearningswhichhedoespossessexceptthatparagraph(3)ofsection26(calculationofnetearningsofemployedearners)shallnotapplyandhisnetearningsshallbecalculatedbytakingintoaccountthoseearningswhichheistreatedaspossessing,less;a. anamountinrespectofincometaxequivalenttoanamountcalculatedbyapplyingto

thoseearningsthestartingrateor,asthecasemaybe,thestartingrateandthebasicrateor in the case of a Scottish taxpayer, theScottishbasic rateof taxapplicable tothe assessmentperiod lessonly thepersonal relief towhich the applicant is entitledunder sections 257(1) of the Income and Corporation Taxes Act 1988 (personalallowances)asisappropriatetohiscircumstances;but,iftheassessmentperiodislessthan a year, the earnings to which the starting rate of tax is to be applied and theamountofthepersonalreliefdeductibleunderthissub-paragraphshallbecalculatedonaproratebasis;

b. anamountequivalenttotheamountoftheprimaryClass1contributionsthatwouldbepayable by him under the Act in respect of those earnings if such contributions werepayable;and

c. one-half of any sum payable by the applicant by way of a contribution towards anoccupationalorpersonalpensionscheme.

32.13 Paragraphs(32.1),(32.2),(32.6)and(32.9)shallnotapplyinrespectofanyamountofincome

other than earnings, or earnings of an employed earner, arising out of the applicant’sparticipationasaserviceuser.


Sections33–42&Schedule5

DefinitionandthetreatmentofcapitalforCouncilTaxSupportpurposes


33.0 Capitallimit33.1 For the purposes of this scheme, the prescribed amount is £6,000 and no support shall be

grantedwhentheapplicanthasanamountgreaterthatthislevel

34.0 Calculationofcapital34.1 For thepurposes of this scheme, the capital of an applicant to be taken into account shall,

subject to paragraph (34.2), be the whole of his capital calculated in accordance with thisschemeandanyincometreatedascapitalundersection36(incometreatedascapital).

34.2 There shall be disregarded from the calculation of an applicant’s capital under paragraph

(34.1),anycapital,whereapplicable,specifiedinSchedule5.

35.0 Disregardofcapitalofchildandyoungperson35.1 Thecapitalofachildoryoungpersonwhoisamemberoftheapplicant’sfamilyshallnotbe

treatedascapitaloftheapplicant.

36.0 Incometreatedascapital36.1 Anybountyderivedfromemploymenttowhichparagraph8ofSchedule3appliesandpaidat

intervalsofatleastoneyearshallbetreatedascapital.36.2 Any amount by way of a refund of income tax deducted from profits or emoluments

chargeabletoincometaxunderScheduleDorEshallbetreatedascapital.36.3 Anyholidaypaywhichisnotearningsundersection25(1)(d)(earningsofemployedearners)

shallbetreatedascapital.36.4 Exceptany incomederivedfromcapitaldisregardedunderparagraphs1,2,4,8,14or25to

28,47or48ofSchedule5,anyincomederivedfromcapitalshallbetreatedascapitalbutonlyfromthedateitisnormallyduetobecreditedtotheapplicant’saccount.

36.5 Inthecaseofemploymentasanemployedearner,anyadvanceofearningsoranyloanmade

bytheapplicant’semployershallbetreatedascapital.36.6 Anycharitableorvoluntarypaymentwhichisnotmadeorduetobemadeatregularintervals,

otherthanapaymentwhichismadeunderorbytheTrusts,theFund,theEileenTrust,MFETLimited,theSkiptonFund,theCaxtonFoundation,theIndependentLivingFund(2006)ortheLondonBombingsCharitableReliefFund,shallbetreatedascapital.

36.7 Thereshallbetreatedascapitalthegrossreceiptsofanycommercialactivitycarriedonbya

personinrespectofwhichassistanceisreceivedundertheself-employmentroute,butonlyinsofarasthosereceiptswerepayableintoaspecialaccountduringtheperiodinwhichthatpersonwasreceivingsuchassistance.

36.8 Anyarrearsof subsistenceallowancewhicharepaid toanapplicantasa lumpsumshallbe

treatedascapital.36.9 Anyarrearsofworkingtaxcreditorchildtaxcreditshallbetreatedascapital.

37.0 CalculationofcapitalintheUnitedKingdom37.1 CapitalwhichanapplicantpossessesintheUnitedKingdomshallbecalculatedat itscurrent


marketorsurrendervalueless–a. wheretherewouldbeexpensesattributabletothesale,10percent.;andb. theamountofanyencumbrancesecuredonit;

38.0 CalculationofcapitaloutsidetheUnitedKingdom38.1 Capital which an applicant possesses in a country outside the United Kingdom shall be

calculateda. inacasewherethereisnoprohibitioninthatcountryagainstthetransfertotheUnited

Kingdomofanamountequaltoitscurrentmarketorsurrendervalueinthatcountry,atthatvalue.

b. inacasewherethereissuchaprohibition,atthepricewhichitwouldrealiseifsoldintheUnitedKingdomtoawillingbuyer,

less,wheretherewouldbeexpensesattributabletosale,10percent.andtheamountofanyencumbrancessecuredonit.

39.0 Notionalcapital39.1 Anapplicant shallbe treatedaspossessing capitalofwhichhehasdeprivedhimself for the

purpose of securing entitlement to council tax support or increasing the amount of thatsupport except to the extent that that capital is reduced in accordance with section 40(diminishingnotionalcapitalrule).

39.2 Exceptinthecaseof(a) adiscretionarytrust;or(b) atrustderivedfromapaymentmadeinconsequenceofapersonalinjury;or(c) any loanwhichwould be obtained only if secured against capital disregarded under

Schedule5;or(d) apersonalpensionscheme,occupationalpensionschemeorapaymentmadebythe

BoardofthePensionProtectionFund;or(e) anysumtowhichparagraph47(2)(a)ofSchedule5(capitaltobedisregarded)applies

whichisadministeredinthewayreferredtoinparagraph47(1)(a);or(f) anysumtowhichparagraph48(a)ofSchedule5refers;or(g) childtaxcredit;or(h) workingtaxcredit,anycapitalwhichwouldbecomeavailabletotheapplicantuponapplicationbeingmade,butwhichhasnotbeenacquiredbyhim,shallbetreatedaspossessedbyhimbutonlyfromthedateonwhichitcouldbeexpectedtobeacquiredwereanapplicationmade.

39.3 Anypaymentofcapital,otherthanapaymentofcapitalspecifiedinparagraph(39.4),made

(a) toa thirdparty in respectofa singleapplicantoramemberof the family (butnotamember of the third party’s family) shall, where that payment is a payment of anoccupationalpension, apensionorotherperiodical paymentmadeunder apersonalpensionschemeorapaymentmadebytheBoardofthePensionProtectionFund,betreatedaspossessedbythatsingleapplicantor,asthecasemaybe,bythatmember;

(b) toathirdpartyinrespectofasingleapplicantorinrespectofamemberofthefamily(butnotamemberofthethirdparty’sfamily)shall,whereitisnotapaymentreferredto in sub-paragraph (a), be treated as possessed by that single applicant or by thatmember to the extent that it is used for the food, ordinary clothing or footwear,householdfuelorrentofthatsingleapplicantor,asthecasemaybe,ofanymemberofthatfamilyor isusedforanycounciltaxorwaterchargesforwhichthatapplicantormemberisliable;

(c) toasingleapplicantoramemberofthefamily inrespectofathirdparty (butnot inrespectofanothermemberofthatfamily)shallbetreatedaspossessedbythatsingleapplicantor,asthecasemaybe,thatmemberofthefamilytotheextentthatitiskeptorusedbyhimorusedbyoronbehalfofanymemberofthefamily.


39.4 Paragraph39.3shallnotapplyinrespectofapaymentofcapitalmade:a. underorbyanyoftheTrusts,theFund,theEileenTrust,MFETLimited,theIndependent

Living Fund (2006), the Skipton Fund, the Caxton Foundation or the London BombingsReliefCharitableFund;

b. pursuanttosection2ofthe1973Actinrespectofaperson’sparticipation:i. in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s

AllowanceRegulations;ii. inatrainingschemespecifiedinregulation75(1)(b)(ii)ofthoseRegulations;iii. intheIntenseActivityPeriodspecifiedinregulation75(1)(a)(iv)ofthoseRegulations;iv. in a qualifying course within the meaning specified in regulation17A(7) of those

Regulations;orv. intheFlexibleNewDealspecifiedinregulation75(1)(a)(v)ofthoseRegulations;

c. inrespectofaperson’sparticipationintheMandatoryWorkActivityScheme;d. EnterpriseScheme;e. inrespectofanapplicant’sparticipationintheEmployment,SkillsandEnterpriseScheme

orBacktoWorkScheme;f. under an occupational pension scheme, in respect of a pension or other periodical

paymentmadeunderapersonalpensionschemeorapaymentmadebytheBoardofthePensionProtectionFundwhere–i. abankruptcyorderhasbeenmadeinrespectofthepersoninrespectofwhomthe

payment has been made or, in Scotland, the estate of that person is subject tosequestrationora judicial factorhasbeenappointedon thatperson’sestateundersection41oftheSolicitors(Scotland)Act1980;

ii. the payment is made to the trustee in bankruptcy or any other person acting onbehalfofthecreditors;and

iii. thepersonreferredtoin(i)andanymemberofhisfamilydoesnotpossess,orisnottreatedaspossessing,anyotherincomeapartfromthatpayment.

39.5 Whereanapplicantstandsinrelationtoacompanyinapositionanalogoustothatofasole

ownerorpartnerinthebusinessofthatcompany,hemaybetreatedasifheweresuchsoleownerorpartnerandinsuchacase(a) thevalueofhisholdinginthatcompanyshall,notwithstandingsection34(calculation

ofcapital)bedisregarded;and(b) heshall,subjecttoparagraph39.6,betreatedaspossessinganamountofcapitalequal

to the value or, as the case may be, his share of the value of the capital of thatcompanyand the foregoingprovisionsof this Section shall apply for thepurposesofcalculatingthatamountasifitwereactualcapitalwhichhedoespossess.

39.6 For so long as the applicant undertakes activities in the course of the business of the

company, the amount which, he is treated as possessing under paragraph 39.5 shall bedisregarded.

39.7 Whereanapplicantistreatedaspossessingcapitalunderanyofparagraphs39.1to39.2the

foregoingprovisionsofthisSectionshallapplyforthepurposesofcalculatingitsamountasifitwereactualcapital,whichhedoespossess.

40.0 Diminishingnotionalcapitalrule40.1 Whereanapplicant istreatedaspossessingcapitalundersection39.1(notionalcapital),the

amountwhichheistreatedaspossessing; (a)inthecaseofaweekthatissubsequentto

(i) the relevant week in respect of which the conditions set out in paragraph 40.2 aresatisfied;or

(ii) aweekwhichfollowsthatrelevantweekandwhichsatisfiesthoseconditions,shallbereducedbyanamountdeterminedunderparagraph40.3;

(b)inthecaseofaweekinrespectofwhichparagraph40.1(a)doesnotapplybutwhere


(i)thatweekisaweeksubsequenttotherelevantweek;and(ii)thatrelevantweekisaweekinwhichtheconditioninparagraph40.4issatisfied,shallbereducedbytheamountdeterminedunderparagraph40.4.

40.2 This paragraph applies to a reduction week or part-week where the applicant satisfies theconditionsthat(a) heisinreceiptofcounciltaxsupport;and(b) but for paragraph 39.1, hewould have received an additional amount of council tax

supportinthatweek.40.3 Inacase towhichparagraph40.2applies, theamountof the reduction for thepurposesof

paragraph40.1(a)shallbeequaltotheaggregateof(a) theadditionalamounttowhichsub-paragraph40.2(b)refers;(b) where the applicant has also claimed housing benefit, the amount of any housing

benefitoranyadditionalamountofthatbenefittowhichhewouldhavebeenentitledinrespectofthewholeorpartofthereductionweektowhichparagraph40.2refersbutfortheapplicationofregulation49(1)oftheHousingBenefitRegulations(notionalcapital);

(c) wheretheapplicanthasalsoclaimedincomesupport,theamountof incomesupporttowhichhewouldhavebeenentitledinrespectofthewholeorpartofthereductionweektowhichparagraph40.2refersbutfortheapplicationofregulation51(1)oftheIncomeSupportRegulations(notionalcapital);

(d) where the applicant has also claimed a jobseeker’s allowance, the amount of anincome-basedjobseeker’sallowancetowhichhewouldhavebeenentitled inrespectofthewholeorpartofthereductionweektowhichparagraph40.2refersbutfortheapplication of regulation 113 of the Jobseeker’s Allowance Regulations (notionalcapital)and

(e) where the applicant has also claimed an employment and support allowance, theamountofan income-relatedemploymentandsupportallowancetowhichhewouldhave been entitled in respect of the whole or part of reduction week to whichparagraph40.2refersbutfortheapplicationofregulation115oftheEmploymentandSupportAllowanceRegulations(notionalcapital).

40.4 Subject to paragraph 40.5, for the purposes of paragraph 40.1(b) the condition is that the

applicant would have been entitled to council tax support in the relevant week but forparagraph 39.1, and in such a case the amount of the reduction shall be equal to theaggregateof(a) theamountofcounciltaxsupporttowhichtheapplicantwouldhavebeenentitledin

therelevantweekbutforparagraph39.1;andforthepurposesofthissub-paragraphistheamountis inrespectofapart-week,thatamountshallbedeterminedbydividingthe amount of council tax support to which hewould have been so entitled by thenumberequaltothenumberofdaysinthepart-weekandmultiplyingthequotientsoobtainedby7;

(b) iftheapplicantwould,butforregulation49(1)oftheHousingBenefitRegulations,havebeen entitled to housing benefit or to an additional amount of housing benefit inrespect of the reductionweekwhich includes the last day of the relevantweek, theamountwhichisequalto–(i) inacasewherenohousingbenefit ispayable, theamount towhichhewould

havebeenentitled;or(ii) inanyothercase,theamountequaltotheadditionalamountofhousingbenefit

towhichhewouldhavebeenentitled,and,forthepurposesofthissub-paragraph,iftheamountisinrespectofapart-week,thatamountshallbedeterminedbydividingtheamountofhousingbenefittowhichhewouldhavebeensoentitledbythenumberequaltothatnumberofdaysinthepart-weekandmultiplyingthequotientsoobtainedby7;

(c) if the applicant would, but for regulation 51(1) of the Income Support Regulations,have been entitled to income support in respect of the reduction week, within the


meaning of regulation 2(1) of those Regulations, which includes the last day of therelevantweek,theamounttowhichhewouldhavebeenentitledand,forthepurposesofthissub-paragraph,iftheamountisinrespectofapart-week,thatamountshallbedetermined by dividing the amount of the income support to which he would havebeen so entitled by the number equal to the number of days in the part-week andmultiplyingthequotientsoobtainedby7

(d) iftheapplicantwould,butforregulation113oftheJobseeker’sAllowanceRegulations,have been entitled to an income-based jobseeker’s allowance in respect of thereductionweek,withinthemeaningofthisscheme,whichincludesthelastdayoftherelevantweek,theamounttowhichhewouldhavebeenentitledand,forthepurposesofthissub-paragraph,iftheamountisinrespectofapart-week,thatamountshallbedetermined by dividing the amount of the income-based jobseeker’s allowance towhichhewouldhavebeensoentitledbythenumberequaltothenumberofdays inthepart-weekandmultiplyingthequotientsoobtainedby7;and

(e) if the applicant would, but for regulation 115 of the Employment and SupportAllowance Regulations, have been entitled to an income-related employment andsupportallowanceinrespectofthereductionweek,withinthemeaningofregulation2(1)of thoseRegulations (interpretation),which includes the lastdayof the relevantweek,theamounttowhichhewouldhavebeenentitledand,forthepurposesofthissub-paragraph, if the amount is in respect of a part-week, that amount must bedetermined by dividing the amount of the income-related employment and supportallowance to which he would have been so entitled by the number equal to thenumberofdaysinthatpart-weekandmultiplyingthequotientsoobtainedby7.

40.5 Theamountdeterminedunderparagraph40.4shallbere-determinedunderthatparagraphif

theapplicantmakesa further claim for council tax supportand theconditions inparagraph40.6aresatisfied,andinsuchacase–

(a)sub-paragraphs(a)to(d)ofparagraph40.4shallapplyasifforthewords‘relevantweek’thereweresubstitutedthewords‘relevantsubsequentweek’;and(b)subjecttoparagraph40.7,theamountasre-determinedshallhaveeffectfromthefirstweekfollowingtherelevantsubsequentweekinquestion.

40.6Theconditionsarethat(a) afurtherclaimismade26ormoreweeksafter

(i) the date on which the applicant made a claim for council tax support in respect ofwhichhewasfirsttreatedaspossessingthecapitalinquestionunderparagraph39.1;

(ii) in a case where there has been at least one re-determination in accordance withparagraph40.5,thedateonwhichhelastmadeaclaimforcounciltaxsupportwhichresultedintheweeklyamountbeingre-determined,or

(iii) thedateonwhichhelastceasedtobeentitledtocounciltaxsupport,whicheverlastoccurred;and

(b) theapplicantwouldhavebeenentitledtocounciltaxsupportbutforparagraph39.1.40.7 Theamountasre-determinedpursuanttoparagraph40.5shallnothaveeffectifitislessthan

theamountwhichappliedinthatcaseimmediatelybeforethere-determinationandinsuchacasethehigheramountshallcontinuetohaveeffect.

40.8 Forthepurposesofthissection (a)‘part-week’

(i)inparagraph40.4(a)meansaperiodoflessthanaweekforwhichcounciltaxsupportisallowed;

(ii)inparagraph40.4(b)meansaperiodoflessthanaweekforwhichhousingbenefitispayable;

(iii)inparagraph40.4(c),(d)and(e)means– (aa) aperiodof lessthanaweekwhichisthewholeperiodforwhichincomesupport,an


income-relatedemploymentandsupportallowanceor,asthecasemaybe,anincome-basedjobseeker’sallowanceispayable;and

(bb) anyotherperiodoflessthanaweekforwhichitispayable; (b) ‘relevant week’ means the reduction week or part-week in which the capital in

question of which the applicant has deprived himself within themeaning of section39.1(i) was first taken into account for the purpose of determining his entitlement tocounciltaxsupport;or(ii)wastakenintoaccountonasubsequentoccasionforthepurposeofdeterminingorre-determininghisentitlementtocounciltaxsupportonthatsubsequentoccasionandthatdeterminationorre-determinationresultedinhisbeginningtoreceive,orceasingtoreceive,counciltaxsupport;andwheremorethanonereductionweekisidentifiedbyreferencetoheads(i)and(ii)of this sub-paragraph the lateror latest such reductionweekor,as thecasemaybe,thelaterorlatestsuchpart-week;

(c) ‘relevantsubsequentweek’meansthereductionweekorpart-weekwhichincludesthedayonwhichthefurtherclaimor,ifmorethanonefurtherclaimhasbeenmade,thelastsuchclaimwasmade.

41.0 Capitaljointlyheld

41.1 Except where an applicant possesses capital which is disregarded under paragraph39(5) (notional capital)where an applicant and one ormore persons are beneficiallyentitledinpossessiontoanycapitalassettheyshallbetreatedasifeachofthemwereentitledinpossessiontothewholebeneficialinterestthereininanequalshareandtheforegoing provisions of this Section shall apply for the purposes of calculating theamount of capital which the applicant is treated as possessing as if it were actualcapitalwhichtheapplicantdoespossess

42.0 Notused


Sections43-56

DefinitionandthetreatmentofstudentsforCouncilTaxSupportpurposes17

17Amountsshowninsections43to56willbeupratedinlinewiththeHousingBenefitRegulations2006(asamended)


43.0 Studentrelateddefinitions43.1 Inthisschemethefollowingdefinitionsapply;

‘academicyear’meanstheperiodoftwelvemonthsbeginningon1stJanuary,1stApril,1stJulyor1stSeptemberaccordingtowhetherthecourse inquestionbegins inthewinter, thespring,thesummerortheautumnrespectivelybutifstudentsarerequiredtobeginattendingthecourseduringAugustorSeptemberand tocontinueattending through theautumn, theacademic year of the course shall be considered to begin in the autumn rather than thesummer;‘accessfunds’means;a. grantsmade under section 68 of the Further andHigher EducationAct 1992 for the

purposeofprovidingfundsonadiscretionarybasistobepaidtostudents;b. grants made under section 73(a) and (c) and 74(1) of the Education (Scotland) Act

1980;c. grantsmadeunderArticle30of theEducationandLibraries (Northern Ireland)Order

1993orgrants,loansorotherpaymentsmadeunderArticle5oftheFurtherEducation(Northern Ireland) Order 1997in each case being grants, or grants, loans or otherpayments as the case may be, for the purpose of assisting students in financialdifficulties;

d. discretionarypayments, knownas “learner support funds”,whicharemadeavailabletostudentsinfurthereducationbyinstitutionsoutoffundsprovidedbytheSecretaryof State under section 14 of the Education Act 2002 or the Chief Executive of SkillsFunding under sections 100 and 101 of the Apprenticeships, Skills, Children andLearningAct2009;or

e FinancialContingencyFundsmadeavailablebytheWelshMinisters;‘collegeoffurthereducation’meansacollegeoffurthereducationwithinthemeaningofPart1oftheFurtherandHigherEducation(Scotland)Act1992;’contribution’means;a. any contribution in respect of the income of a student or any person which the

SecretaryofState,theScottishMinistersoraneducationauthoritytakesintoaccountinascertainingtheamountofastudent’sgrantorstudentloan;or

b. any sums, which in determining the amount of a student’s allowance or bursary inScotlandundertheEducation(Scotland)Act1980,theScottishMinistersoreducationauthority takes into account being sums which the Scottish Ministers or educationauthorityconsiderthatitisreasonableforthefollowingpersontocontributetowardstheholder’sexpenses;(i) theholderoftheallowanceorbursary;(ii) theholder’sparents;(iii) theholdersparent’s spouse, civilpartnerorapersonordinarily livingwith the

holder’sparentasifheorshewerethespouseorcivilpartnerofthatparent;or(iv) theholder’sspouseorcivilpartner;

‘course of study’means any course of study, whether or not it is a sandwich course andwhetherornotagrantismadeforattendingorundertakingit;‘covenant income’means the gross incomepayable to a full-time student under aDeedofCovenantbyhisparent;‘educationauthority’meansagovernmentdepartment,alocaleducationauthorityasdefinedinsection12oftheEducationAct1996(interpretation),alocaleducationauthorityasdefinedin section123of the LocalGovernment (Scotland)Act1973aneducationand libraryboardestablishedunderArticle3oftheEducationandLibraries(NorthernIreland)Order1986,anybodywhichisaresearchcouncilforthepurposesoftheScienceandTechnologyAct1965oranyanalogousgovernmentdepartment,authority,boardorbodyoftheChannelIsland,IsleofManoranyothercountryoutsideGreatBritain;

‘full-timecourseofstudy’meansafulltimecourseofstudywhich;


(a) isnotfundedinwholeorinpartbytheSecretaryofStateundersection14oftheEducationAct2002,theChiefExecutiveofSkillsFundingorbytheWelshMinistersorafull-time course of study which is not funded in whole or in part by the ScottishMinisters at a college of further education or a full-time course of study which is acourseofhighereducationandisfundedinwholeorinpartbytheScottishMinisters;;

(b) isfundedinwholeorinpartbytheSecretaryofStateundersection14oftheEducationAct2002, theChiefExecutiveofSkillsFundingorby theWelshMinisters if it involvesmorethan16guidedlearninghoursperweekforthestudentinquestion,accordingtothenumberofguidedlearninghoursperweekforthatstudentsetout—(i) in the case of a course funded by the Secretary of State under section 14 of theEducation Act 2002 or the Chief Executive of Skills Funding, in the student’s learningagreementsignedonbehalfoftheestablishmentwhichisfundedbyeitherofthosepersonsforthedeliveryofthatcourse;or(ii)inthecaseofacoursefundedbytheWelshMinisters,inadocumentsignedonbehalf of the establishment which is funded by that Council for the delivery of thatcourse;or

(c) isnothighereducationand is funded inwholeor inpartby theScottishMinisters at acollegeoffurthereducationandinvolves—

(i) more than 16 hours per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff according to the numberofhourssetoutinadocumentsignedonbehalfofthecollege;or (ii)16hoursorlessperweekofclassroom-basedorworkshop-basedprogrammed

learning under the direct guidance of teaching staff and additional hours usingstructuredlearningpackagessupportedbytheteachingstaffwherethecombinedtotalof hours exceeds 21 hours perweek, according to the number of hours set out in adocumentsignedonbehalfofthecollege;

‘full-timestudent’meansapersonattendingorundertakingafull-timecourseofstudyandincludesastudentonasandwichcourse;‘grant’ (except in thedefinitionof ‘access funds’)means any kindof educational grant orawardand includesanyscholarship,studentship,exhibitionallowanceorbursarybutdoesnotincludeapaymentfromaccessfundsoranypaymenttowhichparagraph12ofSchedule4orparagraph53ofSchedule5applies;‘grantincome’means

(a) anyincomebywayofagrant; (b) anycontributionwhetherornotitispaid;

‘highereducation’meanshighereducationwithinthemeaningofPart2oftheFurtherandHigherEducation(Scotland)Act1992;‘lastdayofthecourse’means;a. inthecaseofaqualifyingcourse,thedateonwhichthelastdayofthatcoursefallsor

thedateonwhichthefinalexaminationrelatingtothatcourseiscompleted,whicheveristhelater;

b. in any other case, the date onwhich the last day of the final academic term falls inrespectofthecourseinwhichthestudentisenrolled;

‘periodofstudy’means–a. inthecaseofacourseofstudyforoneyearorless,theperiodbeginningwiththe

startofthecourseandendingwiththelastdayofthecourse;b. inthecaseofacourseofstudyformorethanoneyear,inthefirstor,asthecase

maybe,anysubsequentyearofthecourse,otherthanthefinalyearofthecourse,theperiodbeginningwiththestartofthecourseor,asthecasemaybe,theyear’sstartandendingwitheither–(i) the day before the start of the next year of the course in a case where thestudent’sgrantorloanisassessedatarateappropriatetohisstudyingthroughoutthe year, or, if hedoesnothave a grantor loan,where a loanwouldhavebeenassessedatsucharatehadhehadone;or(ii)inanyothercase,thedaybeforethestartofthenormalsummervacation


appropriatetohiscourse;c. inthefinalyearofacourseofstudyofmorethanoneyear,theperiodbeginning

withthatyear’sstartandendingwiththelastdayofthecourse; ‘periodsofexperience’meansperiodsofworkexperiencewhichformpartofa sandwichcourse;

‘qualifyingcourse’meansaqualifyingcourseasdefinedforthepurposesofParts2and4oftheJobseeker’sAllowanceRegulations;‘modular course’ means a course of study which consists of two or more modules, thesuccessful completion of a specified number of which is required before a person isconsideredbytheeducationalestablishmenttohavecompletedthecourse.’sandwich course’ has themeaning prescribed in regulation 2(9) of the Education (StudentSupport) Regulations 2008, regulation 4(2) of the Education (Student Loans), (Scotland),Regulations2007orregulation2(8)oftheEducation(StudentSupport)Regulations(NorthernIreland)2007,asthecasemaybe;

‘standardmaintenancegrant’means– (a) except where paragraph (b) or (c) applies, in the case of a student attending or

undertakingacourseofstudyat theUniversityofLondonoranestablishmentwithinthe area comprising the City of London and the Metropolitan Police District, theamountspecifiedforthetimebeinginparagraph2(2)(a)ofSchedule2totheEducation(MandatoryAwards)Regulations2003(‘the2003Regulations’)forsuchastudent;

(b) exceptwhere paragraph (c) applies, in the case of a student residing at his parent’shome,theamountspecifiedinparagraph3thereof;

(c) in the case of a student receiving an allowance or bursary under the Education(Scotland) Act 1980, the amount of money specified as ‘standard maintenanceallowance’ for the relevant year appropriate for the student set out in the StudentSupport in Scotland Guide issued by the student Awards Agency for Scotland, or itsnearestequivalentinthecaseofabursaryprovidedbyacollegeoffurthereducationoralocaleducationauthority;

(d) in anyother case, the amount specified in paragraph2(2) of Schedule 2 to the2003Regulationsotherthaninsub-paragraph(a)or(b)thereof;

‘student’ means a person, other than a person in receipt of a training allowance, who isattendingorundertaking–(a) acourseofstudyataneducationalestablishment;or(b) aqualifyingcourse;‘student’ loan’means a loan towards a student’smaintenance pursuant to any regulations

madeundersection22of theTeachingandHigherEducationAct1998,section73ofthe Education (Scotland) Act 1980 or Article 3 of the Education (Student Support)(NorthernIreland)Order1998andshallinclude,inScotland,ayoungstudent’sbursarypaidunderregulation4(1)(c)oftheStudent’sAllowances(Scotland)Regulations2007

43.2 For the purposes of the definition of ‘full-time student’, a person shall be regarded as

attending or, as the casemay be, undertaking a full-time course of study or as being on asandwichcourse

(a) in the case of a person attending or undertaking a part of a modular course whichwould be a full-time course of study for the purposes of this Part, for the periodbeginningonthedayonwhichthatpartofthecoursestartsandending;(i) on the last day on which he is registered with the educational establishment asattendingorundertakingthatpartasafull-timecourseofstudy;or(ii)onsuchearlierdate(ifany)ashefinallyabandonsthecourseorisdismissedfromit;

(b) in any other case, throughout the period beginning on the date on which he startsattending or undertaking the course and ending on the last day of the course or onsuchearlierdate(ifany)ashefinallyabandonsitorisdismissedfromit.

43.3 Forthepurposesofsub-paragraph(a)ofparagraph43.2, theperiodreferredto inthatsub-

paragraphshallinclude;


(a) whereapersonhasfailedexaminationsorhasfailedtosuccessfullycompleteamodulerelatingtoaperiodwhenhewasattendingorundertakingapartofthecourseasafull-time course of study, any period in respect of which he attends or undertakes thecourseforthepurposeofretakingthoseexaminationsorthatmodule;

(b) any period of vacationwithin the period specified in that paragraph or immediatelyfollowing that period except where the person has registered with the educationalestablishmenttoattendorundertakethefinalmoduleinthecourseandthevacationimmediately follows the last dayonwhichhe is required to attendorundertake thecourse.

44.0 Treatmentofstudents44.1 ThefollowingsectionsrelatetostudentswhoclaimCouncilTaxSupport

45.0 Studentswhoareexcludedfromentitlementtocounciltaxsupport45.1 Students(exceptthosespecifiedinparagraph45.3)arenotabletoclaimCouncilTaxSupport

underClassesDandEoftheCouncil’sreductionscheme.45.2 Tobeeligible forsupport, thestudentmustbe liable forCouncilTaxunderSection6of the

LocalGovernmentFinanceAct1992andtheymustnotbedeemedtobeafulltimestudentorapersonsfromabroadwithinthemeaningofsection7ofthisscheme(personsfromaboard).

45.3 Paragraph45.2shallnotapplytoastudent

(a) who is a person on income support, an income-based jobseeker’s allowance or anincome-relatedemploymentandsupportallowance;(b)whoisaloneparent;(c)whoseapplicableamountwould,but for thissection, includethedisabilitypremiumorseveredisabilitypremium;(d)whoseapplicableamountwouldincludethedisabilitypremiumbutforhisbeingtreatedascapableofworkbyvirtueofadeterminationmadeinaccordancewithregulationsmadeundersection171EoftheAct;(e)who is, or is treated as, incapable ofwork and has been so incapable, or has been sotreated as incapable, ofwork in accordancewith the provisions of, and regulationsmadeunder,Part12AoftheAct(incapacityforwork)foracontinuousperiodofnotlessthan196days;and for thispurposeany twoormore separateperiods separatedbyabreakofnotmorethan56daysshallbetreatedasonecontinuousperiod;(f)whohas,oristreatedashaving,limitedcapabilityforworkandhashad,orbeentreatedas having, limited capability for work in accordance with the Employment and SupportAllowance Regulations for a continuous period of not less than 196 days, and for thispurposeanytwoormoreseparateperiodsseparatedbyabreakofnotmorethan84daysmustbetreatedasonecontinuousperiod.(g) who has a partner who is also a full-time student, if he or that partner is treated asresponsibleforachildoryoungperson;(h)who is a single applicantwithwhoma child is placed by a local authority or voluntaryorganisation within the meaning of the Children Act 1989, or, in Scotland, boarded outwithinthemeaningoftheSocialWork(Scotland)Act1968;(i)whois;

(i)agedunder21andwhosecourseofstudyisnotacourseofhighereducation,or(ii)aqualifyingyoungpersonorchildwithinthemeaningofsection142oftheAct(childandqualifyingyoungperson);

(j)inrespectofwhomi)asupplementaryrequirementhasbeendeterminedunderparagraph9ofPart2ofSchedule2totheEducation(MandatoryAwards)Regulations2003;(ii) an allowance, or as the case may be, bursary has been granted which


includes a sum under paragraph (1)(d) or regulation 4 of the Students’Allowances(Scotland)Regulations1999or,asthecasemaybe,underparagraph(1)(d) of regulation 4 of the Education Authority (Bursaries) (Scotland)Regulations1995,inrespectofexpensesincurred;(iii) a payment has beenmade under section 2 of the Education Act 1962 orunderorbyvirtueofregulationsmadeundertheTeachingandHigherEducationAct1998;(iv) a grant has been made under regulation 13 of the Education (StudentSupport) Regulations 2005 or under regulation 13 of the Education (StudentSupport)Regulations(NorthernIreland)2000;or(v) a supplementary requirement has been determined under paragraph 9 ofSchedule 6 to the Students Awards Regulations (Northern Ireland) 1999 or apayment has been made under Article 50(3) of the Education and Libraries(NorthernIreland)Order1986,onaccountofhisdisabilitybyreasonofdeafness.

45.3A For thepurposesof paragraph45.3(i)(ii) the studentmust havebegun, or beenenrolledor

acceptedontothecoursebeforeattainingtheageof1945.4Forthepurposesofparagraph45.3,onceparagraph45.3(e)appliestoafull-timestudent,ifhe

thenceases,foraperiodof56daysorless,tobeincapable,ortobetreatedasincapable,ofwork,thatparagraphshall,onhisagainbecomingsoincapable,orsotreatedasincapable,ofworkattheendofthatperiod,immediatelythereafterapplytohimforsolongasheremainsincapableoristreatedasremainingincapable,ofwork.

45.5 Inparagraph45.3(h)thereferencetoacourseofhighereducationisareferencetoacourse

ofanydescriptionmentionedinSchedule6totheEducationReformAct1988.45.6 Afull-timestudenttowhomsub-paragraph(i)ofparagraph45.3applies,shallbetreatedas

satisfying that sub-paragraph from the date on which he made a request for thesupplementaryrequirement,allowance,bursaryorpaymentasthecasemaybe.

45.7 Paragraph45.2shallnotapplytoafull-timestudentfortheperiodspecifiedinparagraph45.8

if;(a) at any time during an academic year, with the consent of the relevant educational

establishment,heceasestoattendorundertakeacoursebecauseheis; (i)engagedincaringforanotherperson;or (ii)ill;(b) hehassubsequentlyceasedtobeengagedinengagingincaringforthatpersonor,as

thecasemaybe,hehassubsequentlyrecoveredfromthatillness;and(c) he is not eligible for a grant or a student loan in respect of the period specified in

paragraph45.8.45.8 Theperiodspecifiedforthepurposesofparagraph45.7istheperiod,notexceedingoneyear,

beginningonthedayonwhichheceasedtobeengaged incaringforthatpersonor,asthecasemaybe,thedayonwhichherecoveredfromthatillnessandendingonthedaybefore;(a) thedayonwhichheresumesattendingorundertakingthecourse;or(b) the day fromwhich the relevant educational establishment has agreed that hemay

resumeattendingorundertakingthecourse,whichshallfirstoccur.

46.0 Calculationofgrantincome46.1 Theamountofastudent’sgrantincometobetakenintoaccountshall,subjecttoparagraphs


46.2and46.3,bethewholeofhisgrantincome.46.2 Thereshallbeexcludedfromastudent’sgrantincomeanypayment;

(a) intendedtomeettuitionfeesorexaminationfees;(b) inrespectofthestudent’sdisability;(c) intended tomeet additional expenditure connectedwith term time residential study

awayfromthestudent’seducationalestablishment;(d) onaccountofthestudentmaintainingahomeataplaceotherthanthatatwhichhe

residesduringhiscourse;(e) onaccountofanyotherpersonbutonlyifthatpersonisresidingoutsideoftheUnited

Kingdomandthereisnoapplicableamountinrespectofhim;(f) intendedtomeetthecostofbooksandequipment;(g) intendedtomeettravelexpensesincurredasaresultofhisattendanceonthecourse;(h) intendedforthechildcarecostsofachilddependant.(i) of higher education bursary for care leaversmade under Part III of the Children Act

1989.46.3 Whereastudentdoesnothaveastudentloanandisnottreatedaspossessingsuchaloan,

thereshallbeexcludedfromthestudent’sgrantincome; (a)thesumof£303peracademicyearinrespectoftravelcosts;and (b)thesumof£390peracademicyeartowardsthecostsofbooksandequipment,whetheror

notanysuchcostsareincurred.TheabovefigureswillbeincreasedannuallyinlinewiththeHousingBenefitRegulations2006(asamended).

46.4 Thereshallalsobeexcludedfromastudent’sgrantincomethegrantfordependantsknown

as theparents’ learningallowancepaidpursuant to regulationsmadeunderArticle3of theEducation(StudentSupport)(NorthernIreland)Order1998orsection22oftheTeachingandHigherEducationAct1998.

46.5 Subjecttoparagraphs46.6and46.7,astudent’sgrantincomeshallbeapportioned;

(a) subject to paragraph 46.8, in a case where it is attributable to the period of study,equallybetweentheweeksinthatperiodbeginningwiththereductionweek,thefirstdayofwhichcoincideswith,orimmediatelyfollowsthefirstdayoftheperiodofstudyand ending with the reduction week, the last day of which coincides with, orimmediatelyprecedes,thelastdayoftheperiodofstudy;

(b) in any other case, equally between the weeks in the period beginning with thereductionweek,thefirstdayofwhichcoincideswith,orimmediatelyfollows,thefirstdayoftheperiodforwhichit ispayableandendingwiththereductionweek,thelastday ofwhich coincideswith, or immediately precedes, the last day of the period forwhichitispayable.

46.6 Anygrantinrespectofdependantspaidundersection63(6)oftheHealthServicesandPublic

Health Act 1968 (grants in respect of the provision of instruction to officers of hospitalauthorities) and any amount intended for themaintenance of dependants under Part 3 ofSchedule 2 to the Education (Mandatory Awards) Regulations 2004 shall be apportionedequallyovertheperiodof52weeksor,ifthereare53reductionweeks(includingpart-weeks)intheyear,53.

46.7 Inacasewhereastudent is in receiptofastudent loanorwherehecouldhaveacquireda

student loanby taking reasonable stepsbuthadnotdone so, anyamount intended for themaintenanceofdependantstowhichneitherparagraph46.6norsection50(otheramountstobe disregarded) apply, shall be apportioned over the same period as the student’s loan is


apportionedor,asthecasemaybe,wouldhavebeenapportioned.46.8 Inthecaseifastudentonasandwichcourse,anyperiodsofexperiencewithintheperiodof

studyshallbeexcludedandthestudent’sgrantincomeshallbeapportionedequallybetweentheweeksintheperiodbeginningwiththereductionweek,thefirstdayofwhichimmediatelyfollowsthelastdayoftheperiodofexperienceandendingwiththereductionweek,thelastdayofwhichcoincideswith,orimmediatelyprecedes,thelastdayoftheperiodofstudy.

47.0 Calculationofcovenantincomewhereacontributionisassessed47.1 Where a student is in receipt of income byway of a grant during a period of study and a

contributionhasbeenassessed,theamountofhiscovenantincometobetakenintoaccountforthatperiodandanysummervacationimmediatelyfollowingshallbethewholeamountofthecovenantincomeless,subjecttoparagraph47.3,theamountofthecontribution.

47.2 Theweeklyamountofthestudent’scovenantshallbedetermined– (a) bydividingtheamountofincomewhichfallstobetakenintoaccountunderparagraph

47.1by52or53,whicheverisreasonableinthecircumstances;and (b) bydisregardingfromtheresultingamount,£5.47.3 For the purposes of paragraph 47.1, the contribution shall be treated as increased by the

amount(ifany)bywhichtheamountexcludedunderparagraph46.2(g)(calculationofgrantincome)fallsshortoftheamountspecifiedinparagraph7(2)ofSchedule2totheEducation(MandatoryAwards)Regulations2003(travelexpenditure).

48.0 Covenantincomewherenograntincomeornocontributionisassessed48.1 Where a student is not in receipt of incomebywayof a grant the amountof his covenant

incomeshallbecalculatedasfollows; (a) any sums intended for any expenditure specified in paragraph 46.2 (a) to (e)

(calculationof grant income)necessary as a result of his attendanceon the course shall bedisregarded;

(b) anycovenant income,upto theamountof thestandardmaintenancegrant,which isnot sodisregarded, shallbeapportionedequallybetweentheweeksof theperiodofstudy;

(c) thereshallbedisregardedfromtheamountsoapportionedtheamountwhichwouldhavebeendisregardedunderparagraph46.2(f)and46.3(calculationofgrantincome)hadthestudentbeeninreceiptofthestandardmaintenancegrant;and

(d) the balance, if any, shall be divided by 52 or 53 whichever is reasonable in thecircumstancesandtreatedasweeklyincomeofwhich£5shallbedisregarded.

48.2 Where a student is in receipt of income by way of a grant and no contribution has been

assessed, theamountofhis covenanted incomeshallbecalculated inaccordancewith sub-paragraphs(a)to(d)ofparagraph48.1,exceptthat;

(a) the value of the standardmaintenance grant shall be abatedby the amount of suchgrant income less an amount equal to the amount of any sums disregarded underparagraph46.2(a)to(e);and

(b) theamounttobedisregardedunderparagraph48.1(c)shallbeabatedbyanamountequaltotheamountofanysumsdisregardedunderparagraph46.2(f)and(g)and46.3.

49.0 StudentCovenantIncomeandGrantincome–nondisregard49.1 Nopartofastudent’scovenantincomeorgrantincomeshallbedisregardedunderparagraph


15ofSchedule4tothisscheme

50.0 Otheramountstobedisregarded50.1 Forthepurposesofascertainingincomeotherthangrantincome,covenantincomeandloans

treatedasincomeinaccordancewithsection51,anyamountsintendedforanyexpenditurespecified in paragraph 46.2 (calculation of grant income), necessary as a result of hisattendance on the course shall be disregarded but only if, and to the extent that, thenecessary expenditure exceeds or is likely to exceed the amount of the sums disregardedunder paragraphs 46.2 or 46.3, 47.3, 48.1(a) or (c) or 51.5 (calculation of grant income,covenantincomeandtreatmentofstudentloans)onlikeexpenditure.

51.0 Treatmentofstudentloans51.1 Astudentloanshallbetreatedasincome.51.2 Incalculatingtheweeklyamountoftheloantobetakenintoaccountasincome (a) inrespectofacoursethatisofasingleacademicyear’sdurationorless,aloanwhichis

payable in respectof thatperiod shall beapportionedequallybetween theweeks intheperiodbeginningwith;(i) except in a case where (ii) applies, the reduction week ,the first day of which

coincideswith,orimmediatelyfollows,thefirstdayofthesingleacademicyear;(ii)wherethestudentisrequiredtostartattendingthecourseinAugustorwherethe

courseislessthananacademicyear’sduration,thereductionweek,thefirstdayofwhichcoincideswith,orimmediatelyfollows,thefirstdayofthecourse,andendingwith the reduction week, the last day of which coincides with, or immediatelyprecedeswithlastdayofthecourse,

(b) inrespectofanacademicyearofacoursewhichstartsotherthanon1stSeptember,a

loanwhich is payable in respect of that academic year shall be apportioned equallybetweentheweeks in theperiodbeginningwith the reductionweek, the firstdayofwhich coincideswithor immediately follows, the firstdayof that academic yearandendingwith the reductionweek, the lastdayofwhichcoincideswithor immediatelyprecedes,thelastdayofthatacademicyearbutexcludinganyreductionweeksfallingentirelywithinthequarterduringwhich, intheopinionof theSecretaryofState, thelongestofanyvacation is takenandfor thepurposesof thissub-paragraph, ‘quarter’shallhave the samemeaningas for thepurposesof theEducation (StudentSupport)Regulations2005;

(c) inrespectofthefinalacademicyearofacourse(notbeingacourseofasingleyear’s

duration), a loan which is payable in respect of that final academic year shall beapportionedequallybetweentheweeksintheperiodbeginningwith;(i) except in a case where (ii) applies, the reduction week, the first day of which

coincideswithorimmediatelyfollows,thefirstdayofthatacademicyear;(ii)wherethefinalacademicyearstartson1stSeptember,thereductionweek,thefirst

dayofwhichcoincidewith,orimmediatelyfollows,theearlierof1stSeptemberorthefirstdayoftheautumnterm,

and ending with the reduction week, the last day of which coincides with, orimmediatelyprecedes,thelastdayofthecourse;

(d) in any other case, the loan shall be apportioned equally between the weeks in the

periodbeginningwiththeearlierof;(i)thefirstdayofthefirstreductionweekinSeptember;or(ii) the reductionweek, the first dayofwhich coincideswith, or immediately follows

thefirstdayoftheautumnterm,


and ending with the reduction week, the last day of which coincides with, orimmediatelyprecedes,thelastdayofthecourse;

and,inallcases,fromtheweeklyamountsoapportionedthereshallbedisregarded£10.51.3Astudentshallbetreatedaspossessingastudentloaninrespectofanacademicyearwhere;

(a) astudentloanhasbeenmadetohiminrespectofthatyear;or(b) hecouldacquiresuchaloaninrespectofthatyearbytakingreasonablestepstodoso.

51.4 Whereastudentistreatedaspossessingastudentloanunderparagraph51.3,theamountof

thestudentloantobetakenintoaccountasincomeshallbe,subjecttoparagraph51.5(a)inthecaseofastudenttowhomastudentloanismadeinrespectofanacademicyear,a

sumequalto(i) themaximum student loan he is able to acquire in respect of that year by takingreasonablestepstodoso;and(ii)anycontributionwhetherornotithasbeenpaidtohim;

(b) in the caseofa student towhoma student loan isnotmade in respectofanacademicyear,themaximumstudentloanthatwouldbemadetothestudentif;

(i) he took all reasonable steps to obtain the maximum student loan he is able toacquireinrespectofthatyear;and(ii)nodeductioninthatloanwasmadebyvirtueoftheapplicationofameanstest.

51.5 Thereshallbedeductedfromtheamountofincometakenintoaccountunderparagraph51.4 (a) thesumof£303peracademicyearinrespectoftravelcosts;and (b) thesumof£390peracademicyeartowardsthecostofbooksandequipment,whether

ornotanysuchcostsareincurred.TheabovefigureswillbeincreasedannuallyinlinewiththeHousingBenefitRegulations2006(asamended).

51A.0 Treatmentoffeeloans51A.1Aloanforfees,knownasafeeloanorafeecontributionloan,madepursuanttoregulations

made under Article 3 of the Education (Student Support) (Northern Ireland) Order 1998,section22of theTeachingandHigherEducationAct1998or section73(f)of theEducation(Scotland)Act1980,shallbedisregardedasincome.

52.0 Treatmentofpaymentsfromaccessfunds52.1 This paragraph applies to payments from access funds that are not payments to which

paragraph55.2or55.3(incometreatedascapital)applies.52.2 Apaymentfromaccessfunds,otherthanapaymenttowhichparagraph52.3applies,shallbe

disregardedasincome.52.3 Subjecttoparagraph52.4ofthissectionandparagraph35ofSchedule4, a) any payments from access funds which are intended and used for an item of food,

ordinary clothingor footwear,household fuel,or rentofa singleapplicantor, as thecasemaybe,oftheapplicantoranyothermemberofhisfamilyand

b) anypayments fromaccess fundswhichareused foranycouncil taxorwaterchargesfor which that applicant or member is liable, shall be disregarded as income to theextentof£20perweek.

52.4 Whereapaymentfromaccessfundsismade–

(a) on or after 1st September or the first day of the course,whichever first occurs, but


beforereceiptofanystudentloaninrespectofthatyearandthatpaymentisintendedforthepurposeofbridgingtheperioduntilreceiptofthestudentloan;or

(b) beforethefirstdayofthecoursetoapersoninanticipationofthatpersonbecomingastudent,

thatpaymentshallbedisregardedasincome.

53.0 Disregardofcontribution

53.1 Where the applicant or his partner is a student and for the purposes of assessing acontributiontothestudent’sgrantorstudentloan,theotherpartner’sincomehasbeentakenintoaccount,anamountequal to thatcontributionshallbedisregardedfor thepurposesofassessingthatotherpartner’sincome.

54.0 Furtherdisregardofstudent’sincome54.1 Whereanypartofastudent’sincomehasalreadybeentakenintoaccountforthepurposeof

assessinghisentitlementtoagrantorstudent loan,theamounttakenintoaccountshallbedisregardedinassessingthatstudent’sincome.

55.0 Incometreatedascapital55.1 Anyamountbywayofa refundof taxdeducted fromastudent’s covenant incomeshallbe

treatedascapital.55.2 Anyamountpaidfromaccessfundsasasinglelumpsumshallbetreatedascapital.

55.3 Anamountpaidfromaccessfundasasinglelumpsumwhichisintendedandusedforanitem

otherthanfood,ordinaryclothingorfootwear,householdfuelorrent,orwhichisusedforanitemotherthananycounciltaxorwaterchargesforwhichthatapplicantormemberisliable,shallbedisregardedascapitalbutonlyforaperiodof52weeksfromthedateofthepayment.

56.0 Disregardofchangesoccurringduringsummervacation56.1 In calculating a student’s income the authority shall disregard any change in the standard

maintenancegrant,occurringintherecognisedsummervacationappropriatetothestudent’scourse,ifthatvacationdoesnotformpartofhisperiodofstudyfromthedateonwhichthechangeoccurredtotheendofthatvacation.


Sections57–63

ThecalculationandamountofCouncilTaxSupport


57.0 Maximumcounciltaxsupport57.1 Subjecttoparagraphs57.2to57.4,theamountofaperson’smaximumcounciltaxsupportin

respectofadayforwhichheisliabletopaycounciltax,shallbe80percent,oftheamountAdividedbyBwhere;(a) A is the amount set by the appropriate authority as the council tax for the relevant

financial year in respectof thedwelling inwhichhe isa residentand forwhichhe isliable, subject to any discountwhichmay be appropriate to that dwelling under the1992Act;and

(b) Bisthenumberofdaysinthatfinancialyear, lessanydeductionsinrespectofnon-dependantswhichfalltobemadeundersection

58(non-dependantdeductions).In thisparagraph “relevant financial year”means, in relation toanyparticularday, financialyearwithinwhichthedayinquestionfalls.

57.2 In calculating a person’s maximum council tax support any reduction in the amount that

person is liable to pay in respect of council tax, which is made in consequence of anyenactmentin,ormadeunder,the1992Act,shallbetakenintoaccount.

57.3 Subjecttoparagraph57.4,whereanapplicant is jointlyandseverally liableforcounciltax in

respectofadwellinginwhichheisresidentwithoneormoreotherpersonsbutexceptinganypersonsoresidingwiththeapplicantwhoisastudenttowhomparagraph45.2(studentswhoareexcluded fromentitlement tocouncil taxsupport)applies, indetermining themaximumcouncil tax support in his case in accordance with paragraph 57.1, the amount A shall bedividedbythenumberofpersonswhoarejointlyandseverallyliableforthattax.

57.4 Whereanapplicant is jointlyandseverally liableforcounciltax inrespectofadwellingwith

onlyhispartner,paragraph57.3shallnotapplyinhiscase

58.0 Non-dependantdeductions1858.1 Subject to the following provisions of this paragraph, the non-dependant deductions in

respectofadayreferredtoinsection57(maximumcounciltaxreduction)shallbe;(a) inrespectofanon-dependantaged18oroverinremunerativework,£11.55x1/7;(b) in respectof anon-dependantaged18orover towhomsub-paragraph (a)doesnot

apply,£3.80x1/7.58.2 Inthecaseofanon-dependantaged18orovertowhomparagraph58.1(a)applies,whereitis

showntotheappropriateauthoritythathisnormalgrossweeklyincomeis–(a) less than £196.95, the deduction to be made under this paragraph shall be that

specifiedinparagraph58.1(b);(b) not less than £196.95, but less than £341.40, the deduction to bemade under this

sectionshallbe£7.65x1/7(c) not less than £341.40, but less than £424.20, the deduction to be made under this

sectionshallbe£9.65x1/7;58.3 Onlyonedeductionshallbemadeunderthissectioninrespectofacoupleor,asthecasemay

be,membersofapolygamousmarriageand,where,butforthisparagraph,theamountthatwould fall tobededucted in respectofonememberofacoupleorpolygamousmarriage is

18 The amounts shown within this section shall be uprated in line with the Council Tax Reduction Schemes (Prescribed Requirements) Regulations 2012


higherthantheamount(ifany)thatwouldfalltobedeductedinrespectoftheother,oranyother,member,thehigheramountshallbededucted.

58.4 Inapplyingtheprovisionsofparagraph58.2inthecaseofacoupleor,asthecasemaybea

polygamousmarriage,regardshallbehad,forthepurposeofthatparagraph,tothecouple’sor,asthecasemaybe,allmembersofthepolygamousmarriage’sjointweeklygrossincome.

58.5 Whereinrespectofaday–

a. aperson isa resident inadwellingbut isnothimself liable forcouncil tax in respectofthatdwellingandthatday;

b. other residents in that dwelling (the liable persons) have joint and several liability forcounciltaxinrespectofthatdwellingandthatdayotherwisethanbyvirtueofsection9or77or77Aofthe1992Act(liabilityofspousesandcivilpartners);and

c. thepersontowhomsub-paragraph(a)refers isanon-dependantoftwoormoreoftheliable persons, the deduction in respect of that non-dependant shall be apportionedequallybetweenthoseliablepersons.

58.6 No deduction shall be made in respect of any non-dependants occupying an applicant’s

dwellingiftheapplicantorhispartneris–a. blindortreatedasblindbyvirtueofparagraph9ofSchedule1(additionalconditionfor

thedisabilitypremium);orb. receivinginrespectofhimself:

• attendanceallowance,orwouldbereceivingthatallowancebutfor:i. a suspension of benefit in accordance with regulations under section

113(2)ofTheAct;orii. anabatementasaresultofhospitalisation;or

• the care component of the disability living allowance, orwould be receiving thatcomponentbutfor:

i. a suspension of benefit in accordance with regulations under section113(2)ofTheAct;or

ii. anabatementasaresultofhospitalisation;orc. thedailylivingcomponentofpersonalindependencepayment,orwouldbereceivingthat

allowancebutforasuspensionofbenefitinaccordancewithregulationsundersection86oftheWelfareReformAct2012(hospitalin-patients);

d. anAFIP,orwouldbereceivingthatpaymentbutforasuspensionofitinaccordancewithany terms of the armed and reserve forces compensation scheme which allows for asuspension because a person is undergoing medical treatment in a hospital or similarinstitution;

58.7 Nodeductionshallbemadeinrespectofanon-dependantif:

a. althoughheresideswiththeapplicant,itappearstotheauthoritythathisnormalhomeiselsewhere;or

b. heisinreceiptofatrainingallowancepaidinconnectionwithayouthtrainingestablishedundersection2ofthe1973Actorsection2oftheEnterpriseandNewTowns(Scotland)Act1990;or

c. heisafulltimestudentwithinthemeaningofsection44.0(Students);ord. heisnotresidingwiththeapplicantbecausehehasbeenapatientforaperiodofexcess

of52weeks,andforthesepurposes;e. ‘patient’hasthemeaninggivenwithinthisscheme,andf. whereapersonhasbeenapatientfortwoormoredistinctperiodsseparatedbyoneor

more intervalseachnotexceeding28days,heshallbetreatedashavingbeenapatientcontinuouslyforaperiodequalindurationtothetotalofthosedistinctperiods;

g. heisnotresidingwiththeclaimantbecauseheisamemberofthearmedforcesawayonoperations


58.8 Nodeductionshallbemadeinrespectofanon-dependant; (a) whoisonincomesupport,statepensioncredit,anincome-basedjobseeker’sallowance

oranincome-relatedemploymentandsupportallowance;(b) to whom Schedule 1 of the 1992 Act applies (persons disregarded for purposes of

discount)butthissub-paragraphshallnotapplytoanon-dependantwhoisastudenttowhomparagraph4ofthatSchedulerefers;

(c) whoisentitledtoanawardofuniversalcreditwheretheawardiscalculatedonthebasisthatthepersondoesnothaveanyearnedincome.”;a. For the purposes of sub-paragraph (c), “earned income”has themeaning given in

regulation52oftheUniversalCreditRegulations2013.58.9 Intheapplicationofparagraph58.2thereshallbedisregardedfromhisweeklygrossincome:

a. anyattendanceallowance,disabilitylivingallowanceorpersonalindependencepaymentoranAFIPreceivedbyhim;

b. anypaymentmadeunderorbytheTrusts,theFund,theEileenTrust,MFETLimited,theSkiptonFund,theCaxtonFoundationortheIndependentLivingFund(2006)whichhadhis income fallen tobe calculatedunder section30 (calculationof incomeother thanearnings)wouldhavebeendisregardedunderparagraph24of Schedule4 (income inkind);and

c. anypaymentwhichhadhis incomefallentobecalculatedundersection30wouldhavebeen disregarded under paragraph 36 of Schedule 4 (payments made under certaintrustsandcertainotherpayments).

59.0 Counciltaxsupporttaper(appliestopersonsdefinedwithinClassE)59.1 The prescribed daily percentage for the purpose of calculating support as a percentage of

excessof incomeover theapplicableamountwhich isdeducted frommaximumcouncil taxsupport, shall be 2 6/7 per cent. Where an applicant’s income exceeds their applicableamount, their council tax support shall be calculated by deducting their excess incomemultipliedbythetaperfromtheirmaximumcounciltaxsupportasdefinedwithinsection57ofthisscheme

60.0 Extendedreductions60.1 An applicant who is entitled to council tax support (by virtue of the general conditions of

entitlement)shallbeentitledtoanextendedreductionwhere; (a) the applicant or the applicant’s partner was entitled to a qualifying income- related

benefit; (b) entitlementtoaqualifyingincome-relatedbenefitceasedbecausetheapplicantorthe

applicant’spartner– (i) commencedemploymentasanemployedorself-employedearner; (ii) increasedtheirearningsfromsuchemployment;or

(iii) increasedthenumberofhoursworkedinsuchemployment,and that employment is or, as the case may be, increased earnings or increasednumberofhoursareexpectedtolastfiveweeksormore;and

(c) the applicant or the applicant’s partner had been entitled to and in receipt of aqualifying income-related benefit, jobseeker’s allowance or a combination of thosebenefits for a continuous period of at least 26 weeks before the day on which theentitlementtoaqualifyingincome-relatedbenefitceased.

60.2 Forthepurposeofparagraph60.1(c),anapplicantoranapplicant’spartneristobetreatedas

having been entitled to and in receipt of a qualifying income-related benefit or jobseeker’sallowanceduringanyperiodof lessthanfiveweeks inrespectofwhichtheapplicantorthe


applicant’s partner was not entitled to any of those benefits because the applicant or theapplicant’spartnerwasengagedinremunerativeworkasaconsequenceoftheirparticipationinanemploymentzoneprogramme.

60.3 Forthepurposeofthissection,whereanapplicantoranapplicant’spartnerisentitledtoand

inreceiptofjoint-claimjobseeker’sallowancetheyshallbetreatedasbeingentitledtoandinreceiptofjobseeker’sallowance.

60.4 An applicant must be treated as entitled to council tax support by virtue of the general

conditionsofentitlementwhere– (a) the applicant ceased to be entitled to council tax support because the applicant

vacatedthedwellinginwhichtheapplicantwasresident; (b) thedayonwhich theapplicantvacatedthedwellingwaseither in theweek inwhich

entitlement to a qualifying income-related benefit ceased, or in the precedingweek;and

(c) entitlementtothequalifyingincome-relatedbenefitceasedinanyofthecircumstanceslistedinparagraph60.1(b).

60.5 This section shall not applywhere, on the day before an applicant’s entitlement to income

support ceased, regulation 6(5) of the Income Support Regulations (remunerative work:housingcosts)appliedtothatapplicant.

60A.0 Durationofextendedreductionperiod

60A.1 Whereanapplicantisentitledtoanextendedreduction,theextendedreductionperiodstarts

onthefirstdayofthereductionweekimmediatelyfollowingthereductionweekinwhichtheapplicant, or the applicant’s partner, ceased to be entitled to a qualifying income-relatedbenefit.

60A.2 For the purpose of paragraph (60A.1), an applicant or an applicant’s partner ceases to be

entitledtoaqualifyingincome-relatedbenefitonthedayimmediatelyfollowingthelastdayofentitlementtothatbenefit.

60A.3 Theextendedreductionperiodends; (a) attheendofaperiodoffourweeks;or (b) onthedateonwhichtheapplicanttowhomtheextendedreductionispayablehasno

liabilityforcounciltax,ifthatoccursfirst.

60B.0 Amountofextendedreduction60B.1 For anyweek during the extended reduction period the amount of the extended reduction

payabletoanapplicantshallbethehigherof– (a) the amount of council tax support to which the applicant was entitled under the

generalconditionsofentitlementinthelastreductionweekbeforetheapplicantortheapplicant’spartnerceasedtobeentitledtoaqualifyingincome-relatedbenefit;

(b) theamountofcounciltaxsupporttowhichtheapplicantwouldbeentitledunderthegeneral conditions of entitlement for any reduction week during the extendedreductionperiod,ifsection60(extendedreductions)didnotapplytotheapplicant;or

(c) theamountofcouncil taxsupport towhichtheapplicant’spartnerwouldbeentitledunder the general conditions of entitlement, if section 60 did not apply to theapplicant.

60B.2 Paragraph60B1doesnotapplyinthecaseofamover.


60B.3 Where an applicant is in receipt of an extended reduction under this section and the

applicant’spartnermakesaclaim forcouncil tax support,noamountof council tax supportshallbepayablebytheappropriateauthorityduringtheextendedreductionperiod.

60C Extendedreductions–movers60C.1 Thissectionapplies; (a) toamover;and (b) fromtheMondayfollowingthedayofthemove.60C.2 The amount of the extended reduction payable from theMonday from which this section

applies until the end of the extended reduction period shall be the amount of council taxsupportwhichwaspayabletothemoverforthelastreductionweekbeforethemover,orthemover’spartner,ceasedtobeentitledtoaqualifyingincome-relatedbenefit.

60C.3 Whereamover’s liability topay council tax in respectof thenewdwelling is to the second

authority, the extended reduction may take the form of a payment from the appropriateauthorityto;

(a) thesecondauthority;or (b) themoverdirectly.60C.4Where–

(a) amover,orthemover’spartner,makesaclaimforcouncil taxsupporttothesecondauthorityafterthemover,orthemover’spartner,ceasedtobeentitledtoaqualifyingincome-relatedbenefit;and

(b) themover, or themover’s partner, is in receipt of an extended reduction from theappropriateauthority,thesecondauthorityshallreducetheweeklyamountofcounciltaxsupportthatthemover,orthemover’spartner,isentitledtobyasumequaltotheamountoftheextendedreductionuntiltheendoftheextendedreductionperiod.

60D.0 Relationshipbetweenextendedreductionandentitlementtocounciltaxsupportunderthegeneralconditionsofentitlement

60D.1 Whereanapplicant’scounciltaxsupportawardwouldhaveendedwhentheapplicantceased

tobeentitledtoaqualifyingincome-relatedbenefit inthecircumstanceslistedinparagraph60.1(b),thatawardwillnotceaseuntiltheendoftheextendedreductionperiod.

60D.2Changesofcircumstancesandincreasesforexceptionalcircumstancesshallnotapplytoany

extended reduction payable in accordance with paragraph 60B.1(a) or 60C.2 (amount ofextendedreduction–movers).

61.0 Extendedreductions(qualifyingcontributorybenefits)61.1 An applicant who is entitled to council tax support (by virtue of the general conditions of

entitlement) shall be entitled to an extended reduction (qualifying contributory benefits)where;(a) the applicant or the applicant’s partner was entitled to a qualifying contributory

benefit;(b) entitlement to a qualifying contributory benefit ceased because the applicant or the

applicant’spartner; (i) commencedemploymentasanemployedorself-employedearner; (ii) increasedtheirearningsfromsuchemployment;or

(iii) increased the number of hours worked in such employment, and thatemploymentisor,asthecasemaybe,increasedearningsorincreasednumberofhoursareexpectedtolastfiveweeksormore;


(c) the applicant or the applicant’s partner had been entitled to and in receipt of aqualifyingcontributorybenefitoracombinationofqualifyingcontributorybenefitsforacontinuousperiodofatleast26weeksbeforethedayonwhichtheentitlementtoaqualifyingcontributorybenefitceased;and

(d) the applicant or the applicant’s partner was not entitled to and not in receipt of aqualifyingincome-relatedbenefitinthelastreductionweekinwhichtheapplicant,ortheapplicant’spartner,wasentitledtoaqualifyingcontributorybenefit.

61.2 An applicant must be treated as entitled to council tax support by virtue of the general

conditionsofentitlementwhere;(a) the applicant ceased to be entitled to council tax support because the applicant

vacatedthedwellinginwhichtheapplicantwasresident;(b) thedayonwhich theapplicantvacatedthedwellingwaseither in theweek inwhich

entitlementtoaqualifyingcontributorybenefitceased,orintheprecedingweek;and (c) entitlement to thequalifyingcontributorybenefit ceased inanyof thecircumstances

listedinparagraph61.1(b).

61A.0 Durationofextendedreductionperiod(qualifyingcontributorybenefits)61A.1 Whereanapplicantisentitledtoanextendedreduction(qualifyingcontributorybenefits),the

extendedreductionperiodstartsonthefirstdayofthereductionweekimmediatelyfollowingthereductionweekinwhichtheapplicant,ortheapplicant’spartner,ceasedtobeentitledtoaqualifyingcontributorybenefit.

61A.2 For the purpose of paragraph 61A.1, an applicant or an applicant’s partner ceases to be

entitledtoaqualifyingcontributorybenefitonthedayimmediatelyfollowingthelastdayofentitlementtothatbenefit.

61A.3 Theextendedreductionperiodends;

(a) attheendofaperiodoffourweeks;or(b) on the date on which the applicant to whom the extended reduction (qualifying

contributorybenefits)ispayablehasnoliabilityforcounciltax,ifthatoccursfirst.

61B.0 Amountofextendedreduction(qualifyingcontributorybenefits)61B.1 Foranyweekduring theextended reductionperiod theamountof theextended reduction

(qualifyingcontributorybenefits)payabletoanapplicantshallbethehigherof;(a) the amount of council tax support to which the applicant was entitled under the

generalconditionsofentitlementinthelastreductionweekbeforetheapplicantortheapplicant’spartnerceasedtobeentitledtoaqualifyingcontributorybenefit;

(b) theamountofcounciltaxsupporttowhichtheapplicantwouldbeentitledunderthegeneral conditions of entitlement for any reduction week during the extendedreductionperiod,ifsection61(extendedreductions(qualifyingcontributorybenefits))didnotapplytotheapplicant;or

(c) theamountofcouncil taxsupporttowhichtheapplicant’spartnerwouldbeentitledunder the general conditions of entitlement, if section 61 did not apply to theapplicant.

61B.2Paragraph61B.1doesnotapplyinthecaseofamover.61B.3Where an applicant is in receipt of an extended reduction (qualifying contributory benefits)

under this section and the applicant’s partner makes a claim for council tax support, noamount of council tax support shall be payable by the appropriate authority during theextendedreductionperiod.


61C.0 Extendedreductions(qualifyingcontributorybenefits)–movers61C.1 Thissectionapplies;

(a) toamover;and(b) fromtheMondayfollowingthedayofthemove.

61C.2 The amount of the extended reduction (qualifying contributory benefit) payable from the

Mondayfromwhichthissectionappliesuntiltheendoftheextendedreductionperiodshallbetheamountofcounciltaxsupportwhichwaspayabletothemoverforthelastreductionweek before the mover, or the mover’s partner, ceased to be entitled to a qualifyingcontributorybenefit.

61C.3 Whereamover’s liability topay council tax in respectof thenewdwelling is to the second

authority, the extended reduction (qualifying contributorybenefits)may take the formof apaymentfromtheappropriateauthorityto–

(a) thesecondauthority;or (b) themoverdirectly.61C.4 Where

(a) amover,orthemover’spartner,makesaclaimforcounciltaxsupporttothesecondauthorityafterthemover,orthemover’spartner,ceasedtobeentitledtoaqualifyingcontributorybenefit;and

(b) themover, or themover’s partner, is in receipt of an extended reduction (qualifyingcontributory benefits) from the appropriate authority, the second authority shallreduce the weekly amount of council tax support that the mover, or the mover’spartner, is entitled to by a sum equal to the amount of the extended reduction(qualifyingcontributorybenefits)untiltheendoftheextendedreductionperiod.

61D.0 Relationshipbetweenextendedreduction(qualifyingcontributorybenefits)andentitlement

tocounciltaxsupportunderthegeneralconditionsofentitlement61D.1 Whereanapplicant’scounciltaxsupportawardwouldhaveendedwhentheapplicantceased

tobeentitledtoaqualifyingcontributorybenefitinthecircumstanceslistedinparagraph61.1(b),thatawardwillnotceaseuntiltheendoftheextendedreductionperiod.

61D.2 Changesofcircumstancesandincreasesforexceptionalcircumstancesshallnotapplytoanyextended reduction (qualifying contributory benefits) payable in accordancewithparagraph61B.1(a)or61C.2(amountofextendedreduction–movers).

61E.0 Extendedreductions:moversintotheauthority’sarea1961E.1 Where;

a. anapplicationismadetotheauthorityforareductionunderitsscheme,andb. theapplicantorthepartneroftheapplicant,isinreceiptofanextendedreductionfrom; (i)anotherbillingauthorityinEngland;or (ii)abillingauthorityinWales,

thecurrentauthoritymustreduceanyreductiontowhichtheapplicantisentitledunderits CouncilTaxReductionschemebytheamountofthatextendedreduction.62.0 -63.0Notused



Sections64–67

Datesonwhichentitlementandchangesofcircumstancesaretotakeeffect


64.0 Dateonwhichentitlementistobegin64.1 Subjecttoparagraph64.2,anypersontowhomorinrespectofwhomaclaimforcounciltax

support ismadeandwho isotherwiseentitled to thatsupportshallbesoentitled fromthereductionweekfollowingthedateonwhichthatclaimismadeoristreatedasmade.

64.2 Whereaperson isotherwiseentitled tocouncil taxsupportandbecomes liable for the first

time for theauthority’s council tax in respectof adwellingofwhichhe is a resident in thereductionweekinwhichhisclaimismadeoristreatedasmade,heshallbesoentitledfromthatreductionweek.

65.0-66.0NotUsed

67.0 Dateonwhichchangeofcircumstancesistotakeeffect67.1 Exceptincaseswheresection24(disregardofchangesintax,contributions,etc.)appliesand

subjecttothefollowingprovisionsofthisparagraph,achangeofcircumstanceswhichaffectsentitlement to, or the amount of, a reduction under an authority’s scheme (“change ofcircumstances”), takeseffect fromthe firstdayof thereductionweek followingthedateonwhich thechangeactuallyoccurs,andwhere that change is cessationofentitlement toanybenefitunderthebenefitActs,thedateonwhichthechangeactuallyoccursshallbethedayimmediatelyfollowingthelastdayofentitlementtothatbenefit.

67.2 Subject to paragraph (3),where the change of circumstances is a change in the amount of

counciltaxpayable,ittakeseffectfromthedayonwhichitactuallyoccurs.67.3 Where the change of circumstances is a change in the amount a person is liable to pay in

respectofcounciltaxinconsequenceofregulationsundersection13ofthe1992Act(reducedamountsofcounciltax)orchangesinthediscounttowhichadwellingmaybesubjectundersections11or12ofthatAct,itshalltakeeffectfromthedayonwhichthechangeinamounthaseffect.

67.4 Where the change of circumstances is the applicant's acquisition of a partner, the change

takeseffectonthedayonwhichtheacquisitiontakesplace.67.5 Wherethechangeofcircumstancesisthedeathofanapplicant'spartnerortheirseparation,

ittakeseffectonthedaythedeathorseparationoccurs.67.6 Iftwoormorechangesofcircumstancesoccurringinthesamereductionweekwould,butfor

thisparagraph,takeeffectindifferentreductionweeksinaccordancewithparagraphs(1)to(5) they takeeffect from theday towhich theappropriateparagraph from (2) to (5) aboverefers,or,wheremorethanonedayisconcerned,fromtheearlierday.

67.7 Wherethechangeofcircumstances isthat income,oran increase intheamountof income,

otherthanabenefitoranincreaseintheamountofabenefitundertheAct,ispaidinrespectofapastperiodandtherewasnoentitlementtoincomeofthatamountduringthatperiod,thechangeofcircumstancesshalltakeeffectfromthefirstdayonwhichsuchincome,haditbeenpaidinthatperiodatintervalsappropriatetothatincome,wouldhavefallentobetakenintoaccountforthepurposesofthisscheme.

67.8 Without prejudice to paragraph (7), where the change of circumstances is the payment of

income,orarrearsof income, inrespectofapastperiod,thechangeofcircumstancestakeseffect fromthefirstdayonwhichsuch income,had itbeentimeouslypaid inthatperiodatintervals appropriate to that income, would have fallen to be taken into account for thepurposesofthisscheme.


Dateonwhichincomeconsistingofearningsfromemploymentasanemployedearneraretakenintoaccount67.9.—(1)Aapplicant’saverageweeklyearningsfromemploymentshallbetakenintoaccount—

(a)inthecaseofaclaim,onthedatethattheclaimwasmadeortreatedasmadeandthefirstdayofeachreductionweekthereafter,regardlessofwhetherthoseearningswereactuallyreceivedinthatweek;(b)inthecaseofaclaimorawardwheretheclaimantcommencesemployment,thefirstdayofthereductionweekfollowingthedatetheclaimantcommencesthatemployment,andthefirstdayofeachreductionweekthereafter,regardlessofwhetherthoseearningswereactuallyreceivedinthatweek;or(c) in the case of a claim or award where the applicant’s average weekly earnings fromemploymentchange,thefirstdayofthereductionweekfollowingthedateofthechange,and the beginning of each week thereafter, regardless of whether those earnings wereactuallyreceivedinthatweek.”


Sections68–74A

ClaimingandthetreatmentofclaimsforCouncilTaxSupportpurposes


68.0 Makinganapplication2068.1 Inthecaseofacoupleormembersofapolygamousmarriageanapplicationistobemade bywhicheveroneofthemtheyagreeshouldsoapplyor, indefaultofagreement,bysuch oneofthemastheauthoritydetermines.68.2 Whereapersonwho is liable topay council tax in respectof adwelling is unable for the timebeingtoact,and:

a. adeputyhasbeenappointedby theCourtofProtectionwithpower to claim,oras thecasemaybe,receivebenefitonhisbehalf;or

b. inScotland,hisestateisbeingadministeredbyajudicialfactororanyguardianactingorappointedundertheAdultswithIncapacity(Scotland)Act2000whohaspowertoapplyor,asthecasemaybe,receivebenefitonhisbehalf;or

c. anattorneywithageneralpowerorapowertoapplyor,asthecasemaybe,receivebenefit,hasbeenappointedbythatpersonunderthePowersofAttorneyAct1971,theEnduringPowersofAttorneyAct1985ortheMentalCapacityAct2005orotherwise,

that deputy, judicial factor, guardian or attorney, as the case may be, may make anapplicationonbehalfofthatperson.

68.3 Whereapersonwho is liable topay council tax in respectof adwelling is unable for the time being to act and sub-paragraph (2) does not apply to him, the authoritymay, upon writtenapplicationmadetothembyapersonwho,ifanaturalperson,isovertheageof18, appoint thatpersontoexerciseonbehalfof thepersonwho isunable toact,anyright to whichthatpersonmightbeentitledundertheauthority’sschemeandtoreceiveanddeal onhisbehalfwithanysumspayabletohim.68.4 Whereapersonwhoisliabletopaycounciltaxinrespectofadwellingisforthetimebeing unabletoactandtheSecretaryofStatehasappointedapersontoactonhisbehalfunder regulation33oftheSocialSecurity(ClaimsandPayments)Regulations1987(personsunable toact), theauthoritymay if thatpersonagrees, treathimas ifhehadbeenappointedby themundersub-paragraph(3).68.5 Wheretheauthorityhasmadeanappointmentundersub-paragraph(3)ortreatedaperson asanappointeeundersub-paragraph(4):

a. itmayatanytimerevoketheappointment;b. thepersonappointedmayresignhisofficeafterhavinggiven4weeksnoticeinwritingto

theauthorityofhisintentiontodoso;c. anysuchappointmentterminateswhentheauthorityisnotifiedoftheappointmentofa

personmentionedinsub-paragraph(2).68.6 Anythingrequiredbytheauthority’sschemetobedonebyortoanypersonwhoisforthe timebeingunabletoactmaybedonebyortothepersonsmentionedinsub-paragraph(2) aboveorbyortothepersonappointedortreatedasappointedunderthisparagraphand thereceiptofanysuchpersonsoappointedshallbeagooddischargetotheauthorityfor anysumpaid.68.7 Theauthoritymust;

a. informanypersonmakinganapplicationofthedutyimposedbyparagraph9(1)(a)oftheCouncilTaxReductionScheme(PrescribedRequirements)Regulations2012;

b. explainthepossibleconsequences(includingprosecution)offailingtocomplywith thatduty;and

c. setoutthecircumstancesachangeinwhichmightaffectentitlementtothereductionor



itsamount.

69.0 Procedurebywhichapersonmayapplyforareductionunderanauthority’sscheme2169.1.Paragraphs2to7applytoanapplicationmadeundertheauthority’sscheme.69.2.Anapplicationmaybemade:

a. inwriting,b. bymeansofanelectroniccommunicationinaccordancewithsections101–106Aofthis

scheme,orc. wheretheauthorityhaspublishedatelephonenumberforthepurposeofreceivingsuch

applications,bytelephone.69.3 a. Anapplicationwhichismadeinwritingmustbemadetothedesignatedofficeona properlycompletedform. b. Theformmustbeprovidedfreeofchargebytheauthorityforthepurpose.69.4 (1)Whereanapplicationmadeinwritingisdefectivebecause: (a) itwasmadeontheformsuppliedforthepurposebutthatformisnotacceptedby theauthorityasbeingproperlycompleted;or (b) itwasmadeinwritingbutnotontheformapprovedforthepurposeandthe authoritydoesnotaccepttheapplicationasbeinginawrittenformwhichis sufficient in the circumstancesof the casehaving regard to the sufficiencyof the writteninformationandevidence, the authoritymay, in a case towhich sub-paragraph (a) applies, request the applicant to completethedefectiveapplicationor,inthecasetowhichsub-paragraph(b)applies,supply theapplicantwiththeapprovedformorrequestfurtherinformationandevidence. (2)Anapplicationmadeona formprovidedby theauthority isproperly completed if it is completed in accordancewith the instructions on the form, including any instructions to provideinformationandevidenceinconnectionwiththeapplication.69.5. (1) Ifanapplicationmadebyelectroniccommunicationisdefectivetheauthoritymust providethepersonmakingtheapplicationwithanopportunitytocorrectthe defect. (2) Anapplicationmadebyelectroniccommunicationisdefectiveiftheapplicantdoes notprovidealltheinformationtheauthorityrequires.69.6. Inaparticularcasetheauthoritymaydeterminethatanapplicationmadebytelephone is only valid if the person making the application approves a written statement of his circumstancesprovidedbytheauthority.69.7 (1) If an applicationmade by telephone is defective the authoritymust provide the personmakingtheapplicationwithanopportunitytocorrectthedefect. (2) Anapplicationmadebytelephoneisdefectiveiftheapplicantdoesnotprovideall theinformationtheauthorityrequestsduringthetelephonecall.69.8 Notwithstanding other paragraphs within this section, the authority will determine the

methodbywhichclaimsaretobemadeaswellaswhereclaimsshouldbesentordelivered.69.9 (1) Whereanapplicant:

a. makes an application under this scheme which includes (or which he



subsequentlyrequestsshouldinclude)aperiodbeforetheapplicationismade;and

b. from a day in that period, up to the date he made the application (or

subsequently requestedthat theapplicationshould includeapastperiod),theapplicanthadcontinuousgoodcauseforfailingtomakeanapplication(orrequestthattheapplicationshouldincludethatperiod),

theapplicationistobetreatedasmadeonthedatedeterminedin accordancewithsub-paragraph(2).

(2) Thatdateisthelatestof;a. thefirstdayfromwhichtheapplicanthadcontinuousgoodcause;b. theday1monthbeforethedatetheapplicationwasmade;c. the day 1month before the datewhen the applicant requested

thattheapplicationshouldincludeapastperiod.

69A.0 Dateonwhichaclaimmade69A.1 Subjecttosub-paragraph(7),thedateonwhichanapplicationismadeis (a)inacasewhere;

(i) an award of income support, an income-based jobseeker's allowance or anincome-relatedemploymentandsupportallowanceoranawardofuniversalcredithasbeenmadetotheapplicantorhispartner,and(ii)theapplicationforareductionunderthisschemeismadewithinonemonthofthe date on which the claim for that income support, jobseeker's allowance,employmentandsupportallowanceoruniversalcreditwasreceived,

the firstdayofentitlement to incomesupport,an income-based jobseeker'sallowance,an income-related employment and support allowance or universal credit arising fromthatclaim;(b)inacasewhere—

(i) an applicant or his partner is a person on income support, an income-based jobseeker's allowance or an income-related employment and supportallowanceorhasanawardofuniversalcredit,(ii) theapplicantbecomesliableforthefirsttimetopaycounciltaxinrespectofthedwellingwhichheoccupiesashishome,and(iii) theapplicationtotheauthorityisreceivedattheauthority’sofficeswithinonemonthofthedateofthechange,

thedateonwhichthechangetakesplace;(c)inacasewhere—

(i) theapplicant is the formerpartnerofapersonwhowas,at thedateofhisdeathortheirseparation,entitledtoareductionunderthisscheme,and(ii)wheretheapplicantmakesanapplicationforareductionunderthisschemewithinonemonthofthedateofthedeathortheseparation,

thedateofthedeathorseparation;(d) except where paragraph (a), (b) or (e) is satisfied, in a case where a properlycompleted application is received within one month (or such longer period as theauthorityconsiders reasonable)of thedateonwhichanapplication formwas issuedtotheapplicantfollowingtheapplicantfirstnotifying,bywhatevermeans,theauthorityofanintentiontomakeanapplication,thedateoffirstnotification;(e) inanyothercase,thedateonwhichtheapplicationisreceivedattheofficesoftheauthority.

69A.2 Forthepurposesonlyofsub-paragraph(1)(a)apersonwhohasbeenawardedanincome-basedjobseeker’sallowanceoranincome-relatedemploymentandsupportallowanceistobe treatedasentitled to thatallowance foranydayswhich immediatelyprecede the first


dayinthatawardandonwhichhewould,butforregulationsmadeunder—(a) in the case of income-based jobseeker’s allowance, paragraph 4 of Schedule 1 to theJobseekersAct1995(waitingdays);or(b) in the case of income-related employment and support allowance, paragraph 2 ofSchedule2totheWelfareReformAct2007(waitingdays),havebeenentitledtothatallowance.

69A.3 Wherethedefectinanapplicationbytelephone:

(a) is corrected within one month (or such longer period as the authority considersreasonable)ofthedatetheauthoritylastdrewattentiontoit,theauthorityistotreattheapplicationasifithadbeendulymadeinthefirstinstance;(b) isnotcorrectedwithinonemonth(orsuch longerperiodastheauthorityconsidersreasonable)ofthedatetheauthoritylastdrewattentiontoit,theauthorityistotreattheapplication as if it had been duly made in the first instance where it considers it hassufficientinformationtodecideontheapplication.

69A.4 The authority is to treat a defective application as if it had been validlymade in the firstinstanceif,inanyparticularcase,theconditionsspecifiedinsub-paragraph(5)(a),(b)or(c)aresatisfied.

69A.5 Theconditionsarethat—(a) where the authority receives the properly completed application or the informationrequestedtocomplete itortheevidencewithinonemonthoftherequest,orsuch longerperiodastheauthoritymayconsiderreasonable;or(b) where an application is not on approved form or further information requested byauthorityapplies;(i) the approved form sent to the applicant is received at the offices of the authorityproperlycompletedwithinonemonthofithavingbeensenttohim;or,asthecasemaybe;(ii) the applicant supplies whatever information or evidence was requested within onemonthoftherequest;or,(iii)ineithercase,withinsuchlongerperiodastheauthoritymayconsiderreasonable;or(c) where the authority has requested further information, the authority receives at itsoffices the properly completed application or the information requested to complete itwithin onemonth of the request orwithin such longer period as the authority considersreasonable.

69A.6 Except in the case of an application made by a person treated as not being in United Kingdom,where a person has not become liable for council tax to the authority but it is anticipatedthathewillbecomesoliablewithintheperiodof8weeks(therelevantperiod), hemayapplyforareductionunderthisschemeatanytimeinthatperiodinrespectofthat taxand,providedthatliabilityariseswithintherelevantperiod,theauthorityistotreatthe applicationashavingbeenmadeonthedayonwhichtheliabilityforthetaxarises.69A.7 Except in the case of an application made by a person treated as not being in United

Kingdom, where the applicant is not entitled to a reduction under this scheme in thereductionweekimmediatelyfollowingthedateofhisapplicationbuttheauthorityisoftheopinion that unless there is a change of circumstances hewill be entitled to a reductionunderthisschemeforaperiodbeginningnotlaterthan(a) in the case of an application made by a pensioner, the seventeenth reduction weekfollowingthedateonwhichtheapplicationismade,or(b) in thecaseofanapplicationmadebyapersonwho isnotapensioner, thethirteenthreductionweekfollowingthedateonwhichtheapplicationismade,the authority may treat the application as made on a date in the reduction weekimmediatelyprecedingthe first reductionweekof thatperiodofentitlementandawardareductionaccordingly.


69A.8 Sub-paragraph(7)appliesinthecaseofapersonwhohasattained,orwhosepartnerhasattained,theagewhichis17weeksyoungerthanthequalifyingageforstatepensioncredit.

69A.9 Subjecttoparagraph10,whereanapplicationismadewithinonemonthofafirstbillbeing

issuedtotheliableperson,theapplicationshallbetreatedasmadeonthefirstdayofthatliability.

69A.10 Paragraph9will not applywhereadelay in issuing thebill hasbeen causedbyaperson

namedasliableonthebill

70.0 Submissionofevidenceelectronically70.1 Theauthoritymayacceptsuchevidence,documentsandcertificatestosupporttheclaim

electronicallywhereitfeelsthatthiswouldbeacceptablegiventhenatureoftheclaim

71.0 Useoftelephoneprovidedevidence71.1 Theauthoritymayacceptsuchevidencetosupporttheclaimbytelephonewhereitfeels

thatthiswouldbeacceptablegiventhenatureoftheclaim

72.0 Evidenceandinformation2272.1 Subjecttosub-paragraph(3),apersonwhomakesanapplicationforareductionunderan authority’s schememust satisfy sub-paragraph (2) in relation both to himself and to any otherpersoninrespectofwhomheismakingtheapplication.72.2 Thissub-paragraphissatisfiedinrelationtoapersonif— a.theapplicationisaccompaniedby; (i)astatementoftheperson’snationalinsurancenumberandinformationor evidenceestablishingthatthatnumberhasbeenallocatedtotheperson;or (ii)informationorevidenceenablingtheauthoritytoascertainthenational insurancenumberthathasbeenallocatedtotheperson;or b. thepersonhasmadeanapplication foranational insurancenumber tobeallocated to himandtheapplicationforthereductionisaccompaniedby; (i)evidenceoftheapplicationforanational insurancenumbertobesoallocated; and (ii)theinformationorevidenceenablingittobesoallocated.72.3 Sub-paragraph(2)doesnotapply; a.inthecaseofachildoryoungpersoninrespectofwhomanapplicationforareductionis made; b.toapersonwho; (i)isapersontreatedasnotbeinginGreatBritainforthepurposesofthis scheme; (ii)issubjecttoimmigrationcontrolwithinthemeaningofsection115(9)(a)ofthe ImmigrationandAsylumAct1999;and (iii)hasnotpreviouslybeenallocatedanationalinsurancenumber.72.4 Subject to sub-paragraph (5), apersonwhomakesanapplication,oraperson towhoma reductionunder theauthority’s schemehasbeenawarded,must furnish suchcertificates, documents, informationandevidence in connectionwith theapplicationor theaward,or anyquestionarisingoutoftheapplicationortheaward,asmayreasonablyberequiredby thatauthorityinordertodeterminethatperson’sentitlementto,orcontinuingentitlement toareductionunderitsschemeandmustdosowithinonemonthoftheauthorityrequiring



himtodosoorsuchlongerperiodastheauthoritymayconsiderreasonable.72.5 Nothing in thisparagraphrequiresapersonwho isapensioner to furnishanycertificates, documents, information or evidence relating to a payment to which sub-paragraph (7) applies.72.6 Wheretheauthoritymakesarequestundersub-paragraph(4),itmust; (a) inform the applicant or the person to whom a reduction under its scheme has been awarded of his duty under paragraph 9 of Schedule 8 the Council Tax Reduction Scheme (Prescribed Requirements) Regulations 2012 (duty to notify change of circumstances) to notifytheauthorityofanychangeofcircumstances;and (b)without prejudice to the extent of the duty owed under paragraph 9, indicate to him either orally or by notice or by reference to some other document available to him on applicationandwithoutcharge,thekindofchangeofcircumstanceswhichmustbenotified.72.7 Thissub-paragraphappliestoanyofthefollowingpayments:

a. a payment which is made under or by the Trusts, the Fund, the Eileen Trust, MFETLimited, the Skipton Fund, the Caxton Foundation or the London Bombings ReliefCharitableFund;

b. a payment which is disregarded under paragraph 24 of Schedule 5, other than apaymentundertheIndependentLivingFund(2006);

c. apaymentwhichisdisregardedunderparagraph58.9.72.8 Whereanapplicantorapersontowhomareductionundertheauthority’sschemehasbeen awarded or any partner has attained the qualifying age for state pension credit and is a member of, or a person deriving entitlement to a pension under, a personal pension scheme,hemustwheretheauthoritysorequiresfurnishthefollowinginformation; (a)thenameandaddressofthepensionfundholder;

(b)suchotherinformationincludinganyreferenceorpolicynumberasisneededtoenablethepersonalpensionschemetobeidentified.

73.0 Amendmentandwithdrawalofclaim2373.1 Apersonwhohasmadeanapplicationmayamenditatanytimebeforeadecisionhas beenmadeonitbyanoticeinwritingdeliveredorsenttotheofficesoftheauthority.73.2 Where the application was made by telephone in accordance with this scheme, the

amendmentmayalsobemadebytelephone.73.3 Anyapplicationamended inaccordancewithparagraph(1)or (2)willbetreatedas if ithad

beenamendedinthefirstinstance.73.4 Apersonwhohasmadeanapplicationmaywithdrawitatanytimebeforeadecisionhasbeen

madeonitbynoticetotheofficesoftheauthority.73.5 Where the application was made by telephone in accordance with this scheme, the

withdrawalmayalsobemadebytelephone.73.6 Anynoticeofwithdrawalgiveninaccordancewithparagraph(4)or(5)shallhaveeffectwhen

itisreceived.73.7 Where a person, by telephone, amends or withdraws an application the person must (if

required to do so by the authority) confirm the amendment or withdrawal by a notice in



writingdeliveredorsenttothedesignatedoffice.

74.0 Dutytonotifychangesofcircumstances2474.1 Subjecttoparagraphs(2),(5)and(6),ifatanytimebetweenthemakingofanapplicationto

an authority and a decisionbeingmadeon it there is a changeof circumstanceswhich theapplicant (or anypersonactingonhisbehalf)might reasonablybeexpected toknowmightaffecthisentitlement to,or theamountof,a reductionunder thatauthority’s scheme, thatpersonisunderadutytonotifythatchangeofcircumstancesbygivingnoticetotheauthority;

(a) inwriting;or (b) bytelephone;

(i)wheretheauthorityhaspublishedatelephonenumberforthatpurposeunlesstheauthoritydeterminesthatinanyparticularcaseorclassofcasenotificationmaynotbegivenbytelephone;or(ii)inanycaseorclassofcasewheretheauthoritydeterminesthatnoticemaybegivenbytelephone;or

(c) byanyothermeanswhichtheauthorityagreestoacceptinanyparticularcase.74.2 Thedutyimposedonapersonbysub-paragraph(1)doesnotextendtonotifyingchangesin;

(a) theamountofacounciltaxpayabletotheauthority;(b) theageoftheapplicantorthatofanymemberofhisfamily;(c) inthecaseofanapplicantonincomesupport,anincome-basedjobseeker'sallowance

or an income-related employment and support allowance, or who has an award ofuniversal credit, in circumstances which affect the amount of income support, anincome-based jobseeker's allowance, an income-related employment and supportallowanceoruniversalcreditbutnottheamountofthereductionunderthisschemetowhichheisentitled,otherthanthecessationofthatentitlementtoincomesupport,anincome-based jobseeker's allowance, an income-related employment and supportallowanceoruniversalcredit.

74.3 Notwithstandingparagraph(2)(b)or(c)anapplicantisrequiredbyparagraph(1)tonotifythe

authorityofany change in thecompositionofhis familyarising from the fact thatapersonwhowasamemberofhis family isnowno longersuchapersonbecauseheceases tobeachildoryoungperson.



Sections75-90

Decisions,decisionnoticesandawardsofCouncilTaxSupport


75.0 Decisionsbytheauthority2575.1 Anauthoritymustmakeadecisiononanapplicationunder its schemewithin14daysof paragraphs 4 and 7 and Part 1 of Schedule 7 of the Council Tax Reduction Scheme (Prescribed Requirements) Regulations 2012 being satisfied, or as soon as reasonably practicablethereafter.

76.0 Notificationofdecision26

76.1 Theauthoritymustnotifyinwritinganypersonaffectedbyadecisionmadebyitunderits scheme:

a. in the case of a decision on an application, forthwith or as soon as reasonablypracticablethereafter;

b. in any other case, within 14 days of that decision or as soon as reasonablypracticablethereafter.

76.2 Wherethedecisionistoawardareduction,thenotificationundersub-paragraph(1)must includeastatement:

a. informing thepersonaffectedof theduty imposedbyparagraph9of Schedule8the Council Tax Reduction Scheme (Prescribed Requirements) Regulations 2012(dutytonotifychangeofcircumstances)tonotify the authority of any change ofcircumstances;

b. explaining the possible consequences (including prosecution) of failing to complywiththatduty;and

c. setting out the circumstances a change inwhichmight affect entitlement to thereductionoritsamount.

76.3 Wherethedecisionistoawardareduction,thenotificationundersub-paragraph(1)must includeastatementastohowthatentitlementistobedischarged.76.4 Inanycase,thenotificationundersub-paragraph(1)mustinformthepersonaffectedofthe procedurebywhichanappealmaybemadeandmustreferthepersontotheprovisionsin theauthority’sschemerelatingtotheprocedureformakinganappeal.76.5 Apersonaffected towhomtheauthority sendsordeliversanotificationofdecisionmay, within one month of the date of the notification of that decision request in writing the authority to provide a written statement setting out the reasons for its decision on any mattersetoutinthenotice.76.6 The written statement referred to in sub-paragraph (5) must be sent to the person requestingitwithin14daysorassoonasreasonablypracticablethereafter.76.7 For the purposes of this paragraph a person is to be treated as a person affected by a decision of the authority under its schemewhere the rights, duties or obligations of that personareaffectedbythatdecisionandthepersonfallswithinsub-paragraph(8).76.8 Thissub-paragraphappliesto:

a. theapplicant;b. inthecaseofapersonwhoisliabletopaycounciltaxinrespectofadwellingandis

unableforthetimebeingtoact: (i) a deputy appointedby theCourt of Protectionwith power to claim, or as the

25InsertedbyCouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations201226InsertedbyCouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations2012


casemaybe,receivebenefitonhisbehalf;or (ii)inScotland,ajudicialfactororanyguardianactingorappointedunderthe Adultswith Incapacity (Scotland) Act 2000(3) who has power to apply or, as the casemaybe,receivebenefitontheperson’sbehalf;or (iii)anattorneywithageneralpowerorapowertoapplyor,asthecasemaybe, receivebenefit,hasbeenappointedbythatpersonunderthePowersofAttorney Act 1971, the Enduring Powers of Attorney Act 1985 or theMental Capacity Act 2005orotherwise,

c. apersonappointedbytheauthoritytoactforapersonunabletoact.

77.0 Timeandmannerofgrantingcounciltaxsupport2777.1 Where a person is entitled to a reduction under this authority’s scheme in respect of his

liabilityfortheauthority'scounciltaxasithaseffectinrespectofachargeablefinancialyear(“thechargeableyear”),theauthoritymustdischargehisentitlement;

(a) byreducing,sofaraspossible,theamountofhis liabilitytowhichregulation20(2)oftheCouncilTax(AdministrationandEnforcement)Regulations1992refers;or

(b) where; (i)suchareductionisnotpossible;or

(ii)suchareductionwouldbe insufficienttodischargetheentitlementtoareductionundertheauthority’sscheme;or(iii)thepersonentitledtothereductionisjointlyandseverallyliableforthecounciltaxandtheauthoritydeterminesthatsuchareductionwouldbeinappropriate,bymakingpayment to him of the amount of reduction towhich he is entitled, roundedwherenecessarytothenearestpenny.

77.2 Theauthoritymustnotifythepersonentitledtoareductionunderthisschemeoftheamount

ofthatreductionandhowhisentitlementistobedischargedinpursuanceofparagraph(1).77.3 Inacasetowhichparagraph(1)(b)refers; (a) iftheamountofthecounciltaxforwhichheremainsliableinrespectofthechargeable

year, after any reduction to which sub-paragraph (1)(a) refers has been made, isinsufficient to enable his entitlement to a reduction under the authority’s scheme inrespect thereof tobedischarged,uponthe final instalmentof that taxbecomingdueanyoutstandingreduction;

(i)mustbepaidtothatpersonifhesorequires;or(ii) in anyother casemust (as theauthoritydetermines) eitherbe repaidor creditedagainst any subsequent liability of the person to make a payment in respect of theauthority'scounciltaxasithaseffectforanysubsequentyear;

(b) ifthatpersonhasceasedtobeliablefortheauthority'scounciltaxandhasdischargedthe liability for that tax, the outstanding balance (if any) of the reduction under theauthority’s scheme in respect thereofmust be paid within 14 days or, if that is notreasonablypracticable,assoonaspracticablethereafter

(c) inanyothercase,thereductionundertheauthority’sschememustbepaidwithin14days of the receipt of the application at theoffices of the authority or, if that is notreasonablypracticable,assoonaspracticablethereafter.

77.4 For the purposes of this paragraph “instalment” means any instalment of the authority's

council tax to which regulation 19 of the Council Tax (Administration and Enforcement)Regulations1992refers(counciltaxpayments).



78.0 Personstowhomsupportistobepaid2878.1 Subjecttosection80(paymentondeath)andparagraph(2),anypaymentoftheamountofa

reductionmustbemadetothatperson.78.2 Where a person other than a person who is entitled to a reduction under this authority’s

scheme made the application for the reduction and that first person is a person actingpursuant to an appointment or is treated as having been so appointed, the amount of thereductionmaybepaidtothatperson.

79.0 Shortfallinsupport/reduction2979.1 Where,on the revisionof adecisionallowinga reductionunderanauthority’s scheme toa

person, it is determined that the amount allowedwas less than the amount towhich thatpersonwasentitled,theauthoritymusteither;

(a) makegoodanyshortfallinreductionwhichisduetothatperson,byreducingsofaraspossiblethenextandanysubsequentpaymentshe is liabletomakeinrespectofthecouncil taxoftheauthorityas ithaseffectforthechargeablefinancialyearuntil thatshortfallismadegood;or

(b) wherethisisnotpossibleorthepersonconcernedsorequests,paytheamountofanyshortfallinreductionduetothatpersonwithin14daysoftherevisionofthedecisionbeingmadeorifthatisnotreasonablepracticable,assoonaspossibleafterwards.

80.0 Paymentonthedeathofthepersonentitled3080.1 Wherethepersonentitledtoanyreductionunderthisschemehasdiedanditisnotpossible

toawardthereductionwhichisdueintheformofareductionofthecounciltaxforwhichhewasliable,theauthoritymustmakepaymentoftheamountofthereductiontohisexecutoror administrator in accordancewith regulation58(4)of theCouncil Tax (AdministrationandEnforcement)Regulations1992.

.

81.0 Offsetting81.1 Whereapersonhasbeenallowedorpaidasumofcounciltaxsupportunderadecisionwhich

is subsequently revised or further revised, any sum allowed or paid in respect of a periodcoveredby the subsequentdecision shallbeoffsetagainstarrearsofentitlementunder thesubsequent decision except to the extent that the sum exceeds the arrears and shall betreatedasproperlyawardedorpaidonaccountofthem.

82.0 Paymentwherethereisjointandseveralliability3182.1 Where; (a)apersonisentitledtoareductionundertheauthority’sschemeinrespectofhisliability fortheauthority’scounciltaxasithaseffectinrespectofachargeablefinancialyear; (b)thepersonentitledtothereductionisjointlyandseverallyliableforthecounciltax;and (c)theauthoritydeterminesthatdischarginghisentitlementbyreducingtheamountofhis liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations1992(7)referswouldbeinappropriate,

28InsertedbyCouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations201229InsertedbyCouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations201230InsertedbyCouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations201231InsertedbySchedule8oftheCouncilTaxReductionsScheme(PrescribedRequirements)(England)Regulations2012


it may make a payment to him of the amount of the reduction to which he is entitled, roundedwherenecessarytothenearestpenny.82.2 Subjecttosub-paragraph(3)anypaymentmadeundersub-paragraph(1)mustbemadeto thepersonwhoisentitledtothereduction.82.3 Where a personother than a personwho is entitled to a reductionunder the authority’s

scheme made the application and that first person is a person acting pursuant to anappointmentoristreatedashavingbeensoappointed,theamountofthereductionmaybepaidtothatperson.

83–90Notused


Sections91–94

Collection,holdingandforwardingofinformationforCouncilTaxSupportpurposes


91.0 Use of information from and to the Department of Work and Pensions (DWP) and HerMajesty’sRevenuesandCustoms(HMRC)

91.1 TheauthoritywilluseinformationprovidedbytheDWPandHMRCforthepurposesofCouncil

TaxReduction,counciltaxliability,billing,administrationandenforcementasoutlinedwithinSchedule2oftheLocalGovernmentFinanceAct1992asamendedbytheLocalGovernmentFinanceAct2012andtheSocialSecurity(Information-sharing inrelationtoWelfareServicesetc.)(Amendment)Regulations2013

91.2 Where required by the relevant department andwhere required by law, the authority will

shareinformationobtainedforCouncilTaxReductionwiththeDWPorHMRCasappropriateandinaccordancewithDataProtectionsrequirements32.

.

92.0 Collectionofinformation92.1 Theauthoritymayreceiveandobtaininformationandevidencerelatingtoclaimsforcouncil

taxsupport,thecouncilmayreceiveorobtaintheinformationorevidencefrom–(a) personsmakingclaimsforcounciltaxsupport;(b) otherpersonsinconnectionwithsuchclaims;(c) otherlocalauthorities;or(d) centralgovernmentdepartmentsincludingtheDWPandHMRC

92.2 Theauthoritymayverifyrelevantinformationsuppliedto,orobtained.

93.0 Recordingandholdinginformation93.1 Theauthoritymay

(a) maymakearecordofsuchinformation;and(b) may hold that information, whether as supplied or obtained or recorded, for thepurposeof forwarding it to thepersonorauthority for thetimebeingadministeringcounciltaxsupport.

94.0 Forwardingofinformation94.1 The authority may forward it to the person or authority for the time being administering

claimstoorawardsofcounciltaxsupporttowhichtherelevantinformationrelates,being (i)alocalauthority; (ii)apersonprovidingservicestoalocalauthority;or

(iii) a person authorised to exercise any function of a local authority relating to council taxsupport.

32 Data Retention and Investigatory Powers Act 2014 and Data Retention Regulations 2014


Sections95–98

Revisions,WrittenStatements,TerminationofCouncilTaxSupport


95.0 PersonsaffectedbyDecisions95.1 Apersonistobetreatedasapersonaffectedbyarelevantdecisionoftheauthorityherethat

personis;a. anapplicant;b. in the case of a personwho is liable tomakepayments in respect of a dwelling and is

unableforthetimebeingtoact(i)aDeputyappointedbytheCourtofProtectionwithpowertoclaim,orasthecasemaybe,receivebenefitorsupportonhisbehalf,(ii) in Scotland, a tutor, curator, judicial factororother guardian actingor appointed intermsoflawadministeringthatperson’sestate,or(iii)anattorneywithageneralpowerorapowertoreceivebenefitorsupportappointedbythepersonliabletomakethosepaymentsunderthePowersofAttorneyAct1971,theEnduringPowersofAttorneyAct1985ortheMentalCapacityAct2005orotherwise;

c. apersonappointedbytheauthorityunderthisscheme;

96.0 RevisionsofDecisions96.1 Subject to the provisions in this scheme, a relevant decision (‘the original decision)may be

revised or further revised by the authority, which made the decision where the personaffectedmakesanapplicationforarevisionwithin; (i)onemonthofthedateofnotificationoftheoriginaldecision;or (ii)suchextendedtimeastheauthoritymayallow.

96.2 Theauthoritymay reviseor further revise thatoriginal decisionat any time.Where furtherinformationisrequiredfromthepersonaffected,theauthorityshallrequestsuchinformationandevidenceasitfeelsisreasonable.Suchinformationmustbesuppliedwithin; i)onemonthofthedateofnotificationoftheadditionalinformation;or

(ii)suchextendedtimeastheauthoritymayallow

97.0 WrittenStatements97.1 Subject to the provisions in the scheme, the authoritymay upon awritten request issue a

written statement to a person affected to further explain the decision of the authority inrelationtoCouncilTaxSupport.Therequestmustbereceivedwithinonemonthofthedateofthenotificationbeingissuedbytheauthority.

98.0 Terminations98.1 TheauthoritymayterminatesupportinwholeorinparttheCouncilTaxSupportwhereit

appearstotheauthoritythatanissueariseswhether;a. theconditionsforentitlementtoCouncilTaxSupportareorwerefulfilled;orb. adecisionastoanawardofsuchasupportshouldberevisedorsuperseded.

98.2 Theauthoritymayterminate,inwholeorinparttheCouncilTaxSupportwhereitappearsto

theauthoritythatanissueariseswhether;a. theconditionsforentitlementtoCouncilTaxSupportareorwerefulfilled;orb. adecisionastoanawardofsuchasupportshouldberevisedorsuperseded.WherethepersonfailstoprovideinformationtotheauthorityasrequestedinrelationtoanymatterrelatingtotheirliabilityforCouncilTax


Section99

Appealsagainsttheauthority’sdecisions


99.0 Procedurebywhichapersonmaymakeanappealagainstcertaindecisionsoftheauthority33

99.1 Apersonwhoisaggrievedbyadecisionoftheauthority,whichaffects;a. theperson’sentitlementtoareductionunderitsscheme,orb. theamountofanyreductiontowhichthatpersonisentitled,

mayserveawrittennoticeontheauthoritystating thematterbywhich,andthegrounds onwhich,heisaggrieved.99.2 Theauthoritymust

a. considerthemattertowhichthenoticerelates;b. notifytheaggrievedpersoninwriting;

i. thatthegroundisnotwellfounded,givingreasonsforthatbelief;orii. thatstepshavebeentakentodealwiththegrievance,statingthesteps

taken.99.3 Where,followingnotificationundersub-paragraph(2)(b)(i)or(ii),thepersonisstillaggrieved,

oriftheauthorityfailstonotifythepersonaggrievedinaccordancewithsub-paragraph(2)(b)withintwomonthsoftheserviceofhisnotice,hemayappealtothevaluationtribunalundersection16ofthe1992Act34.

.

33InsertedbyCouncilTaxReductionSchemes(PrescribedRequirements)(England)Regulations201234 As amended by the Tribunal Procedure (Amendment No 3 ) Rules 2014


Section100

Procedureforapplyingforadiscretionaryreduction


100.0 Procedureforanapplicationtotheauthorityforareductionundersection13A(1)(c)ofthe1992Act35

100.1 An application to the authority for a reduction under section 13A(1)(c) of the 1992 Act maybemade:

a. inwriting,b. bymeansofanelectroniccommunicationinaccordancethisschemeorc. wheretheauthorityhaspublishedatelephonenumberforthepurposeofreceiving

suchapplications,bytelephone.100.2 Where:

a. the authority hasmade a determination under section 13A(1)(c) in relation to aclassofcaseinwhichliabilityistobereduced;and

b. apersoninthatclasswouldotherwisebeentitledtoareductionunderitsscheme,thatperson’sapplicationforareductionundertheauthority’sschememayalsobetreatedasanapplicationforareductionundersection13A(1)(c).



Section101–106A36

ElectronicCommunication



101.0 Interpretation101.1 InthisPart; “information”includesanapplication,acertificate,noticeorotherevidence;and “official computer system” means a computer systemmaintained by or on behalf of an authorityforsending,receiving,processingorstoringofanyinformation.

102.0 Conditionsfortheuseofelectroniccommunication102.1 Theauthoritymayuseanelectroniccommunicationinconnectionwithapplicationsfor,and awardsof,reductionsunderitsscheme.102.2 Apersonotherthantheauthoritymayuseanelectroniccommunicationinconnectionwith themattersreferredto inparagraph(1) if theconditionsspecified inparagraphs(3)to(6) aresatisfied.102.3 The first condition is that theperson is for the timebeingpermitted touse an electronic communicationbyanauthorisationgivenbymeansofadirectionoftheChiefExecutiveof theauthority.102.4 Thesecondconditionisthatthepersonusesanapprovedmethodof:

a. authenticatingtheidentityofthesenderofthecommunication;b. electroniccommunication;c. authenticatinganyapplicationornoticedeliveredbymeansofanelectronic

communication;andd. subjecttosub-paragraph(7),submittingtotheauthorityanyinformation.

102.5 Thethirdconditionisthatanyinformationsentbymeansofanelectroniccommunicationis inaformapprovedforthepurposes.102.6 Thefourthconditionisthatthepersonmaintainssuchrecordsinwrittenorelectronicform asmaybespecifiedinadirectiongivenbytheChiefExecutiveoftheauthority.102.7 Where the person uses anymethod other than themethod approved of submitting any information,thatinformationistobetreatedasnothavingbeensubmitted.102.8 In thisparagraph “approved”meansapprovedbymeansof adirectiongivenby theChief Executiveoftheauthorityforthepurposesofthissection.

103.0 Useofintermediaries103.1 Theauthoritymayuseintermediariesinconnectionwith;

a. thedeliveryofanyinformationbymeansofanelectroniccommunication;andb. theauthenticationorsecurityofanythingtransmittedbysuchmeans,

andmayrequireotherpersonstouseintermediariesinconnectionwiththosematters.

104.0 Effectofdeliveringinformationbymeansofelectroniccommunication104.1 Any information which is delivered by means of an electronic communication is to be treated as having been delivered in themanner or form required by any provision of an authority’sschemeonthedaytheconditionsimposed:


a. bythissection;andb. byorunderanenactment,

aresatisfied.104.2 The authority may determine that any information is to be treated as delivered on a differentday(whetherearlierorlater)fromthedayprovidedforinsub-paragraph(1).104.3 Informationmay not be taken to have been delivered to an official computer system by means of an electronic communication unless it is accepted by the system towhich it is delivered.

105.0 Proofofidentityofsenderorrecipientofinformation105.1Ifitisnecessarytoprove,forthepurposeofanylegalproceedings,theidentityof:

a. thesenderofanyinformationdeliveredbymeansofanelectroniccommunicationtoanofficialcomputersystem;or

b. the recipient of any such information delivered by means of an electroniccommunicationfromanofficialcomputersystem,

thesenderorrecipient,asthecasemaybe,istobepresumedtobethepersonwhosename isrecordedassuchonthatofficialcomputersystem.

106.0 Proofofdeliveryofinformation106.1 If it is necessary to prove, for the purpose of any legal proceedings, that the use of an electroniccommunicationhasresultedinthedeliveryofanyinformationthisispresumedto havebeenthecasewhere; (a)anysuchinformationhasbeendeliveredtotherelevantauthority,ifthedeliveryofthat informationhasbeenrecordedonanofficialcomputersystem;or (b)anysuchinformationhasbeendeliveredbytherelevantauthority,ifthedeliveryofthat informationhasbeenrecordedonanofficialcomputersystem.106.2 If it is necessary to prove, for the purpose of any legal proceedings, that the use of an electronic communication has resulted in the delivery of any such information, this is presumednottobethecase,ifthatinformationdeliveredtotherelevantauthorityhasnot beenrecordedonanofficialcomputersystem.106.3 If it is necessary to prove, for the purpose of any legal proceedings, when any such informationsentbymeansofanelectroniccommunicationhasbeenreceived,thetimeand dateofreceiptispresumedtobethatrecordedonanofficialcomputersystem.

106A.0 Proofofcontentofinformation106A.1If it is necessary to prove, for the purpose of any legal proceedings, the content of any

informationsentbymeansofanelectroniccommunication,thecontentispresumedtobethatrecordedonanofficialcomputersystem.


Section107

CounterFraudandCompliance


107.0CounterFraudandcompliance107.1 In order to protect the finances of the authority and also in the interests of all council

taxpayers,theauthoritywillundertakesuchactionsasallowedbylawto;a. PreventanddetectfraudulentclaimsandactionsinrespectofCouncilTaxSupport;b. Carryoutinvestigationsfairly,professionallyandinaccordancewiththelaw;andc. Ensurethatsanctionsareappliedinappropriatecases

107.2 Theauthoritybelievesthatitisimportanttominimisetheopportunityforfraudand;

a. willimplementrigorousproceduresfortheverificationofclaimsforcounciltaxsupport;

b. willemploysufficientOfficerstofulfiltheauthority’scommitmenttocombatfraud;c. willactivelytacklefraudwhereitoccursinaccordancewiththisscheme;d. willco-operatewiththeDepartmentforWorkandPensions(DWP),HerMajesty’s

RevenuesandCustomsandtakepartinjointworkingincludingprosecutions;ande. willinallcasesseektorecoveralloutstandingcounciltax.

107.3 Theauthorityshallputintoplacesuchadministrativepolicies,proceduresandprocessesas arenecessarytoensurethattheactionsoutlinedwithinparagraph107.1and107.2canbe carriedoutsuccessfully. Inparticulartheauthorityshallundertakeactionsprovidedbythe CouncilTaxReductionSchemes(DetectionofFraudandEnforcement)(England)Regulations 2013.


Schedule1

ApplicableAmounts37

3737TheamountsshownwithinthisscheduleshallbeupratedinlinewiththeHousingBenefitRegulations2006asamended


PersonalAllowance1 Theamounts specified in column (2)below in respectofeachpersonor couple specified in

column(1)shallbetheamountsspecifiedforthepurposesthemainscheme;

Column1PersonorCouple

Column2

1.ASingleapplicantwho;a)isentitledtomainphaseemploymentandsupportallowance

£73.10

b)isagednotlessthan25 £73.10c)isagednotlessthan18butlessthan25 £57.90

2.LoneParent £73.103.Couple;

a) Where the applicant is entitled to the mainphaseofemploymentandsupportallowance

£114.85

b) Whereonememberisagednotlessthat18 £114.85c) PolygamousAddition £41.75

Forthepurposesofparagraph1anapplicantisentitledtomainphaseemploymentandsupportallowanceif;

a. Paragraph17or18issatisfiedinrelationtotheapplicant;orb. Theapplicantisentitledtoaconvertedemploymentandsupportallowance

2 (1)Theamountspecifiedincolumn(2)belowinrespectofeachpersonspecifiedincolumn(1)

shall, for the relevant period specified in column (1), be the amounts specified for thepurposesofthemainscheme

Column1

ChildorYoungPersonColumn2

Personinrespectoftheperiod–(a) beginning on that person’s date of birth andending on the day preceding the first Monday inSeptember following that person’s sixteenthbirthday;

£66.90

(b) beginning on the first Monday in Septemberfollowing that person’s sixteenth birthday andendingonthedayprecedingthatperson’stwentiethbirthday.

£66.90

(2) In column (1)of the table inparagraph (1), “the firstMonday in September”means theMondaywhichfirstoccursinthemonthofSeptemberinanyyear.

FamilyPremiums3. (1)Theamountforthepurposesofthisschemeinrespectofafamilyofwhichatleastone

memberisachildoryoungpersonshallbea. wheretheapplicantisaloneparenttowhomsub-paragraph(3)ofSchedule3ofthe

HousingBenefitRegulations2006applies,£22.20;b. inanyothercase,£17.45;


Premiums4. Exceptasprovidedinparagraph5,thepremiumsspecifiedthisScheduleshall,forthe

purposesofthisscheme,beapplicabletoanapplicantwhosatisfiestheconditionspecifiedinparagraphs4to16inrespectofthatpremium.

5. Subjecttoparagraph6,whereanapplicantsatisfiestheconditionsinrespectofmorethanonepremiuminthisthisSchedule,onlyonepremiumshallbeapplicabletohimand,iftheyaredifferentamounts,thehigherorhighestamountshallapply.

6 (1)Thefollowingpremiums,namely–

a. severedisabilitypremiumtowhichparagraph10applies;b. anenhanceddisabilitypremiumtowhichparagraph11applies;c. adisabledchildpremiumtowhichparagraph12applies;andad. carerpremiumtowhichparagraph13applies,

maybeapplicableinadditiontoanyotherpremiumwhichmayapplyunderthisSchedule7. (1) Subject to sub-paragraph (2), for the purposes of this Schedule, once a premium is

applicabletoanapplicantunderthisPart,apersonshallbetreatedasbeinginreceiptofanybenefitfora. in thecaseofabenefit towhich theSocial Security (OverlappingBenefits)Regulations

1979applies,anyperiodduringwhich,apartfromtheprovisionsofthoseRegulations,hewouldbeinreceiptofthatbenefit;and

b. anyperiodspentbyapersoninundertakingacourseoftrainingorinstructionprovidedor approved by the Secretary of State under section 2 of the 1973 Act or by SkillsDevelopmentScotland,ScottishEnterpriseorHighlandsandIslandsEnterpriseunderorsection 2 of the Enterprise and New Towns(Scotland) Act 1990 for any period duringwhichheisinreceiptofatrainingallowance.

(2) For thepurposesof the carer premium, a person shall be treated as being in receipt ofcarer’s allowance by virtue of sub-paragraph (1)(a) only if and for so long as the person inrespect of whose care the allowance has been claimed remains in receipt of attendanceallowance,orthecarecomponentofdisability livingallowanceatthehighestormiddlerateprescribed in accordancewith section72(3) of theActor thedaily living componentof thepersonalindependencepaymentundertheWelfareReformAct2012oranAFIP.

DisabilityPremium8. Thecondition(s)tobemetiscontainedinSchedule3(12)HousingBenefitRegulations2006

AdditionalConditionfortheDisabilityPremiums9. Thecondition(s)tobemetiscontainedinSchedule3(13)HousingBenefitRegulations2006

SevereDisabilityPremiums10. Thecondition(s)tobemetiscontainedinSchedule3(14)HousingBenefitRegulations2006

EnhancedDisabilityPremium11. Thecondition(s)tobemetiscontainedinSchedule3(15)HousingBenefitRegulations2006

DisabledChildPremium12. Thecondition(s)tobemetiscontainedinSchedule3(16)HousingBenefitRegulations2006CarerPremium13. Thecondition(s)tobemetiscontainedinSchedule3(17)HousingBenefitRegulations2006Personsinreceiptofconcessionarypayments14. For the purpose of determining whether a premium is applicable to a person under

paragraphs8to13,anyconcessionarypaymentmadetocompensatethatpersonforthenon-


payment of any benefit mentioned in those paragraphs shall be treated as if it were apaymentofthatbenefit.

Personsinreceiptofbenefitforanother15. ForthepurposesofthisSchedule,apersonshallberegardedasbeinginreceiptofanybenefit

if, and only if, it is paid in respect of him and shall be so regarded only for any period inrespectofwhichthatbenefitispaid.

AmountsofPremium16. ForthepurposesofthisSchedule,thefollowingamountsshallapply;

Premium AmountDisabilityPremium

a. wheretheapplicantsatisfiestheconditioninparagraph12(a)ofSchedule3HousingBenefitRegulations2006

£32.55

b. where the applicant satisfies the condition inparagraph 12(b) of Schedule 3 Housing BenefitRegulations2006

£46.40

SevereDisabilityPremiuma. where the applicant satisfies the condition in

paragraph 14(2)(a) of Schedule 3 Housing BenefitRegulations2006

£62.45

b. wheretheapplicantsatisfiestheconditioninparagraph14(2)(b)ofSchedule3HousingBenefitRegulations2006

i. inacasewherethereissomeoneinreceiptofcarer’sallowanceoruniversalcreditcarerselementorifheoranypartnersatisfiesthatconditiononlybyvirtueofparagraph14(5);

£62.45

ii. inacasewherethereisnooneinreceiptofsuchanallowance

£124.90

DisabledChildPremium £60.90 in respectofeachchildoryoungperson in respectofwhomthe condition specified inparagraph16ofPart3ofSchedule3 Housing Benefit Regulations2006

CarerPremium £34.95 in respect of each personwho satisfies the conditionspecifiedinparagraph17ofPart3of Schedule 3 Housing BenefitRegulations2006

EnhancedDisabilityPremium (a)£24.78inrespectofeachchildoryoungpersoninrespectofwhomtheconditionsspecifiedinparagraph15ofPart3ofSchedule3HousingBenefitRegulations2006aresatisfied;(b)£15.90inrespectofeachpersonwhoisneither–(i)achildoryoungperson;nor(ii)amemberofacoupleorapolygamousmarriage,inrespectofwhomtheconditionsspecified


inparagraph15aresatisfied;(c)£22.85wheretheapplicantisamember of a couple or apolygamous marriage and theconditions specified in paragraph15ofPart3ofSchedule3HousingBenefit Regulations 2006 aresatisfiedinrespectofamemberofthat couple or polygamousmarriage.

Thecomponents17. Thecondition(s)tobemetiscontainedinSchedule3(21-24)HousingBenefitRegulations

2006asamendedbytheSocialSecurity(MiscellaneousAmendments)Regulations201318. The amount of the work-related activity component is £29.05. The amount of the support

component is £36.55. No Work Related Activity Component shall be granted where anapplicantorpartnerclaimsEmploymentandSupportAllowanceonorafter1stApril2017.

TransitionalAddition19. Theapplicant isentitledtothetransitionaladditioncalculatedinaccordancewithparagraph

30 of Schedule 3 of the Housing Benefit Regulations 2006 where the applicant or theapplicant’spartnermeetstheconditionscontainedwithinparagraphs27–29ofSchedule3oftheHousingBenefitRegulations2006

Amountoftransitionaladdition20. Theamountofanytransitionaladditioniscalculatedinaccordancewithparagraphs30and31

ofSchedule3oftheHousingBenefitRegulations2006


Schedule2

Notused


Schedule3

Sumstobedisregardedinthecalculationofearnings38

38AllamountswithinthisschedulewillbeamendedinlinewiththeHousingBenefitRegulations2006(asamended)


1. In the case of an applicant who has been engaged in remunerative work as an employedearneror,hadtheemploymentbeeninGreatBritain,wouldhavebeensoengaged–

(a) where–(i) theemploymenthasbeenterminatedbecauseofretirement;and(ii) onretirementheisentitledtoaretirementpensionundertheAct,or is

not so entitled solely because of his failure to satisfy the contributionconditions,

anyearningspaidorduetobepaidinrespectofthatemployment,butonlyforaperiod commencing on the day immediately after the date on which theemploymentwasterminated;

(b) wherebeforethefirstdayofentitlementtocounciltaxsupporttheemployment

hasbeen terminatedotherwise thanbecauseof retirement,anyearningspaidorduetobepaidinrespectofthatemploymentexcept–

(i) anypaymentofthenaturedescribedin (aa)paragraph25.1(e),or

(bb)section28,64or68oftheEmploymentRightsAct1996(guaranteepayments,suspensionfromworkonmedicalormaternitygrounds);and

(ii) anyaward,sumorpaymentofthenaturedescribedin (aa)paragraph25.1(g)or(h),or

(bb) section 34 or 70 of the Employment Rights Act 1996 (guaranteepayments and suspension from work: complaints to employmenttribunals),

including any payment made following the settlement of acomplainttoanemploymenttribunalorofcourtproceedings;

(c) wherebeforethefirstdayofentitlementtocounciltaxsupport–

(i) theemploymenthasnotbeenterminated,but(ii) theapplicantisnotengagedinremunerativework,

anyearningspaidorduetobepaid inrespectofthatemploymentexceptanypaymentorremunerationofthenaturedescribedinparagraph1(b)(i)or(ii)(bb)orparagraph25.1(i),or(j).

2. Inthecaseofanapplicantwho,beforefirstdayofentitlementtocounciltaxsupport; (a) has beenengaged in part-timeemployment as an employed earner or,where

theemploymenthasbeenoutsideGreatBritain,wouldhavebeen soengagedhadtheemploymentbeeninGreatBritain;and

(b) hasceasedtobeengagedinthatemployment,whetherornotthatemploymenthasbeenterminated,

anyearningspaidorduetobepaidinrespectofthatemploymentexcept;(i) where that employment has been terminated, any payment of the naturedescribedinparagraph1(b)(i)or(ii)(bb);(ii) where that employment has not been terminated, any payment orremuneration of the nature described in paragraph 1(b)(i) or (ii)(bb) orparagraph25.1(i),(i)or(j).

2A. In the case of an applicant who has been engaged in remunerative work or part- time


employmentasaself-employedearneror,hadtheemploymentbeeninGreatBritainwouldhavebeensoengagedandwhohasceasedtobesoemployed,fromthedateofthecessationof his employment any earnings derived from that employment except earnings to whichparagraph27.3andparagraph27.4(earningsofself-employedearners)apply.

3. (1) In a case towhich this paragraph applies and paragraph 4 does not apply, £20; but

notwithstanding section 15 (calculation of income and capital of members of anapplicant’s family and of a polygamous marriage) if this paragraph applies to anapplicant it shall not apply to his partner exceptwhere, and to the extent that, theearnings of the applicantwhich are to be disregarded under this paragraph are lessthan£20.

(2) Thisparagraphapplieswheretheapplicant’sapplicableamountincludesanamountby

way of the disability premium, severe disability premium, work-related activitycomponentorsupportcomponent.

(3) Thisparagraphapplieswhere (a) the applicant is amember of a couple and his applicable amount includes an

amountbywayofthedisabilitypremium;and (b) theapplicantorhispartnerhasnotattainedthequalifyingageforstatepension

creditandatleastoneisengagedinemployment. (4)–(5)Notused4. Inacasewheretheapplicantisaloneparent,£25.5. (1) Inacase towhichneitherparagraph3norparagraph4applies to theapplicantand,

subject to sub-paragraph (2), where the applicant’s applicable amount includes anamountbywayofthecarerpremium,£20oftheearningsofthepersonwhois,oratanytimeintheprecedingeightweekswas,inreceiptofcarer’sallowanceortreatedinaccordancewiththisschemeasbeinginreceiptofcarer’sallowance.

(2) Wherethecarerpremiumisawardedinrespectoftheapplicantandofanypartnerof

his, their earnings shall for the purposes of this paragraph be aggregated, but theamounttobedisregardedinaccordancewithsub-paragraph(1)shallnotexceed£20oftheaggregatedamount.

6. Wherethecarerpremiumisawardedinrespectofanapplicantwhoisamemberofacouple

andwhoseearningsarelessthan£20,butisnotawardedinrespectoftheothermemberofthecouple,andthatothermemberisengagedinanemployment;

(a) specified in paragraph 8(1), so much of the other member’s earnings as would notwhenaggregatedwiththeamountdisregardedunderparagraph5exceed£20;

(b) other thanone specified inparagraph8(1), somuchof theothermember’searnings

from such other employment up to £10 as would not when aggregated with theamountdisregardedunderparagraph5exceed£20.

7. In a casewhere paragraphs 3, 5, 6 and 8 do not apply to the applicant and he is one of a

coupleandamemberofthatcoupleis inemployment,£10;but,notwithstandingsection15(calculation of income and capital of members of applicant’s family and of a polygamousmarriage), if this paragraph applies to an applicant it shall not apply to his partner exceptwhere,andtotheextentthat,theearningsoftheapplicantwhicharetobedisregardedunderthisparagrapharelessthan£10.

8. (1) Ina casewhereparagraphs3,4, 5and6donotapply to theapplicant,£20ofearnings


derivedfromoneormoreemploymentsas– (a) asapart-timefire-fighteremployedbyafireandrescueauthorityconstitutedbya

schemeunder section2of theFireandRescueServicesAct2004ora schemetowhichsection4ofthatActapplies;

(b) a part-time fire-fighter employed by a fire and rescue authority (as defined insection 1 of the Fire (Scotland) Act 2005(a)) or a joint fire and rescue boardconstitutedbyanamalgamationschememadeundersection2(1)ofthatAct;

(c) anauxiliarycoastguardinrespectofcoastrescueactivities; (d) apersonengagedpart-timeinthemanningorlaunchingofalifeboat; (e) amemberofanyterritorialorreserveforceprescribedinPartIofSchedule6to

theSocialSecurity(Contributions)Regulations2001;but, notwithstanding section 15 (calculation of income and capital of members ofapplicant’s family and of a polygamous marriage), if this paragraph applies to anapplicant it shall not apply to his partner except to the extent specified in sub-paragraph(2).

(2) Iftheapplicant’spartnerisengagedinemployment;(a) specifiedinsub-paragraph(1),somuchofhisearningsaswouldnotinaggregate

with the amount of the applicant’s earnings disregarded under this paragraphexceed£20;

(b) otherthanonespecifiedinsub-paragraph(1),somuchofhisearningsfromthatemploymentupto£10aswouldnot inaggregatewiththeapplicant’searningsdisregardedunderthisparagraphexceed£20.

9. Wheretheapplicantisengagedinoneormoreemploymentsspecifiedinparagraph8(1),but

his earnings derived from such employments are less than £20 in anyweek and he is alsoengagedinanyotheremploymentsomuchofhisearningsfromthatotheremployment,upto£5ifheisasingleapplicant,orupto£10ifhehasapartner,aswouldnotinaggregatewiththeamountofhisearningsdisregardedunderparagraph8exceed£20.

10. Inacasetowhichnoneoftheparagraphs3to9applies,£5.10A. (1) Where;

(a) theapplicant(oriftheapplicantisamemberofacouple,atleastonememberofthatcouple)isapersontowhomsub-paragraph(5)applies;

(b) the Secretary of State is satisfied that that person is undertaking exempt work asdefinedinsub-paragraph(6);and

(c) paragraph12doesnotapply, theamountspecifiedinsub-paragraph(7)(‘thespecifiedamount’). (2) Wherethisparagraphapplies,paragraphs3to10donotapply;butinanycasewhere

theapplicantisaloneparent,andthespecifiedamountwouldbelessthantheamountspecifiedinparagraph4,thenparagraph4appliesinsteadofthisparagraph.

(3) Notwithstanding section 15 (calculation of income and capital of members of

applicant’s familyandofapolygamousmarriage), if sub-paragraph (1)applies toonemember of a couple (‘A’) it shall not apply to the othermember of that couple (‘B’)excepttotheextentprovidedinsub-paragraph(4).

(4) WhereA’searningsarelessthanthespecifiedamount,thereshallalsobedisregarded

somuchof B’s earnings aswouldnotwhenaggregatedwithA’s earnings exceed thespecifiedamount;buttheamountofB’searningswhichmaybedisregardedunderthissub-paragraphislimitedtoamaximumof£20unlesstheSecretaryofStateissatisfiedthatBisalsoundertakingexemptwork.

(5) Thissub-paragraphappliestoapersonwhois;


(a) inreceiptofacontributoryemploymentandsupportallowance; (b) inreceiptofincapacitybenefit; (c) inreceiptofseveredisablementallowance;or

(d) being creditedwith earnings on the grounds of incapacity forwork or limitedcapability for work under regulation 8B of the Social Security (Credits)Regulations1975

(6) ‘Exemptwork’meansworkofthekinddescribedin; (a)regulation45(2),(3)or(4)oftheEmploymentandSupportAllowance Regulations;or(asthecasemaybe)

(b) regulation 17(2), (3) or (4) of the Social Security (Incapacity forWork) (General)Regulations1995,and, in determining for the purposes of this paragraph whether an applicant or amemberofacouple isundertakinganytypeofexemptwork, it is immaterialwhetherthatpersonortheirpartnerisalsoundertakingotherwork.

(7) The specified amount is the amount of money from time to timementioned in any

provision referred to in sub-paragraph (6) by virtue ofwhich thework referred to insub-paragraph (1) is exempt (or,wheremore thanone suchprovision is relevantandthoseprovisionsmentiondifferentamountsofmoney,thehighestofthoseamounts).

11. Any amount or the balance of any amount which would fall to be disregarded under

paragraph 19 or 20 of Schedule 4 had the applicant’s income which does not consist ofearningsbeensufficienttoentitlehimtothefulldisregardthereunder.

12. Where an applicant is on income support, an income-based jobseeker’s allowance or an

income-relatedemploymentandsupportallowance,hisearnings.13. Anyearnings derived fromemployment,which arepayable in a country outside theUnited

KingdomforsuchperiodduringwhichthereisaprohibitionagainstthetransfertotheUnitedKingdomofthoseearnings.

14. WhereapaymentofearningsismadeinacurrencyotherthanSterling,anybankingchargeor

commissionpayableinconvertingthatpaymentintoSterling.15. Anyearningsofachildoryoungperson.16. (1)Inacasewheretheapplicantisapersonwhosatisfiesatleastoneoftheconditionssetout

in sub-paragraph (2) and is not in receipt or been awarded Universal Credit and his netearningsequalorexceedthetotaloftheamountssetoutinsub-paragraph(3),theamountofhisearningsthatfallstobedisregardedunderparagraphs3to10AofthisScheduleshallbeincreasedby£17.10.

(2)Theconditionsofthissub-paragrapharethat–

(a)theapplicant,orifheisamemberofacouple,eithertheapplicantorhispartner,isapersontowhomregulation20(1)(c)oftheWorkingTaxCreditRegulationsapplies;or

(b)theapplicant–(i)is,orifheisamemberofacouple,atleastonememberofthatcoupleisagedat least 25and is engaged in remunerativework foronaveragenot less than30hoursperweek;or(ii)isamemberofacoupleand

(aa) atleastonememberofthatcouple,isengagedinremunerativeworkforonaveragenotlessthan16hoursperweek;and(bb) hisapplicableamountincludesafamilypremium;or

(iii)isaloneparentwhoisengagedinremunerativeworkforonaveragenotlessthan16hoursperweek;or


(iv) is,or ifhe isamemberofacouple,at leastonememberof thatcouple isengaged in remunerative work for on average not less than 16 hours per week;and;

(aa) the applicant’s applicable amount includes a disability premium, thework-relatedactivitycomponentorthesupportcomponent;

(bb) wherehe isamemberofacouple,at leastonememberof thatcouplesatisfies the qualifying conditions for the disability premium or either of thecomponentsreferredtoinsub-head(aa)aboveandisengagedinremunerativeworkforonaveragenotlessthan16hoursperweek;or

(c)theapplicantis,orifhehasapartner,oneofthemis,apersontowhomregulation18(3)oftheWorkingTaxCreditRegulations(eligibilityfor50pluselement)applies,orwouldapplyifanapplicationforworkingtaxcreditweretobemadeinhiscase.

(3) Thefollowingaretheamountsreferredtoinsub-paragraph(1); (a) the amount calculated as disregardable from the applicant’s earnings under

paragraphs3to10AofthisSchedule; (b) theamountofchildcarechargescalculatedasdeductibleunderparagraph

17(1)(c);and(c) £17.10

(4) Theprovisionsofsection6shallapplyindeterminingwhetherornotapersonworksfor

on average not less than 30 hours per week, but as if the reference to 16 hours inparagraph(1)ofthatsectionwereareferenceto30hours.

17. InthisSchedule‘part-timeemployment’meansemployment inwhichthepersonisengaged

onaverageforlessthan16hoursaweek.


Schedule4

Sumstobedisregardedinthecalculationofincomeotherthanearnings39

39AnyamountsshowninthisschedulewillbeupratedinlinewiththeHousingBenefitRegulations2006asamended


1. Anyamountpaidbywayoftaxonincome,whichistobetakenintoaccountundersection30

(calculationofincomeotherthanearnings).A2. Anypaymentmadetotheclaimandinrespectofanytravelorotherexpensesincurred,orto

beincurred,byhiminrespectofhisparticipationintheMandatoryWorkActivityScheme.A3. Anypaymentmadetotheapplicantinrespectofanytravelorotherexpensesincurred,orto

be incurred, by him in respect of his participation in the Employment, Skills and EnterpriseSchemeorBacktoWorkScheme,butonlyfor52weeksbeginningwiththedateofreceiptofthepayment.

2. Anypaymentinrespectofanyexpensesincurredortobeincurredbyanapplicantwhois– (a) engagedbyacharitableorvoluntaryorganisation,or (b) volunteer,

if he otherwise derives no remuneration or profit from the employment and is not to betreatedaspossessinganyearningsundersection32.0(notionalincome).

2A. Any payment in respect of expenses arising out of the applicant’s participation as a service

user.3. In the case of employment as an employed earner, any payment in respect of expenses

wholly, exclusively and necessarily incurred in the performance of the duties of theemployment.

4. Where an applicant is on income support, an income-based jobseeker’s allowance or an

income-relatedemploymentandsupportallowancethewholeofhisincome.

5. Wheretheapplicant isamemberofa joint-claimcouple for thepurposesof theJobseekersActandhispartnerisonanincome-basedjobseeker’sallowance,thewholeoftheapplicant’sincome.

6. Wheretheapplicant,orthepersonwhowasthepartneroftheapplicanton31stMarch2003,

wasentitledon thatdate to income supportor an income-based jobseeker’s allowancebutceased to be so entitled on or before 5th April 2003 by virtue only of regulation 13 of theHousingBenefit (General)Amendment(No.3)Regulations1999as inforceatthatdate,thewholeofhisincome.

7. Anydisabilitylivingallowance,personalindependencepaymentorAFIP8. Anyconcessionarypaymentmadetocompensateforthenon-paymentof; (a) anypaymentspecifiedinparagraph7or10; (b) incomesupport; (c) anincome-basedjobseeker’sallowance. (d) anincome-relatedemploymentandsupportallowance.9. Any mobility supplement under article 20 of the Naval, Military and Air Forces Etc.

(DisablementandDeath)ServicePensionsOrder2006(includingsuchasupplementbyvirtueofanyotherschemeororder)orunderarticle25AofthePersonalInjuries(Civilians)Scheme1983oranypaymentintendedtocompensateforthenon-paymentofsuchasupplement.

10. Anyattendanceallowance.11. Anypayment to theapplicantasholderof theVictoriaCrossorof theGeorgeCrossorany

analogouspayment.


12. (1)Anypayment– (a) bywayofaneducationmaintenanceallowancemadepursuantto;

(i) regulationsmadeunder section518of theEducationAct1996 (paymentofschoolexpenses;grantofscholarshipsetc);(ii) regulationsmadeunder section49or73(f) of theEducation (Scotland)Act1980(powertoassistpersonstotakeadvantageofeducationalfacilities);(iii) directionsmade under section 73ZA of the Education (Scotland) Act 1980andpaidundersection12(2)(c)oftheFurtherandHigherEducation(Scotland)Act1992

(b) correspondingtosuchaneducationmaintenanceallowance,madepursuantto;(i) section14 or section181 of the Education Act 2002(power of Secretary ofStateandNationalAssemblyforWalestogivefinancialassistanceforpurposesrelated to education or childcare, and allowances in respect of education ortraining);or(ii)regulationsmadeundersection181ofthatAct;or(iii)inEngland,bywayoffinancialassistancemadepursuanttosection14oftheEducationAct2002.

(2) Any payment, other than a payment to which sub-paragraph (1) applies, made

pursuantto; (a) regulationsmadeundersection518oftheEducationAct1996; (b) regulationsmadeundersection49oftheEducation(Scotland)Act1980;or (c) directionsmadeunder section 73ZAof the Education (Scotland)Act 1980 and

paidunder section12(2)(c)of theFurtherandHigherEducation (Scotland)Act1992,

inrespectofacourseofstudyattendedbyachildorayoungpersonorapersonwhoisinreceiptofaneducationmaintenanceallowanceorotherpaymentmadepursuanttoanyprovisionspecifiedinsub-paragraph(1).

13. Any paymentmade to the applicant by way of a repayment under regulation 11(2) of the

Education(TeacherStudentLoans)(Repaymentetc.)Regulations2002. 14 (1) Anypaymentmadepursuanttosection2ofthe1973Actorsection2oftheEnterprise

andNewTowns(Scotland)Act1990exceptapayment;(a) madeasa substitute for incomesupport,a jobseeker’sallowance, incapacitybenefit,

severedisablementallowanceoranemploymentandsupportallowance;(b) of an allowance referred to in section 2(3) of the 1973 Act or section 2(5) of the

EnterpriseandNewTowns(Scotland)Act1990;or(c) intended tomeet thecostof livingexpenseswhich relate toanyoneormoreof the

itemsspecifiedinsub-paragraph(2)whilstanapplicantisparticipatinginaneducation,training or other scheme to help him enhance his employment prospects unless thepaymentisaCareerDevelopmentLoanpaidpursuanttosection2ofthe1973Actandtheperiodofeducationortrainingorthescheme,whichissupportedbythatloan,hasbeencompleted.

(2) Theitemsspecifiedinthissub-paragraphforthepurposesofsub-paragraph(1)(c)arefood,ordinaryclothingorfootwear,householdfuelorrentoftheapplicantor,wheretheapplicant isamemberofafamily,anyothermemberofhisfamily,oranycounciltaxorwaterchargesforwhichthatapplicantormemberisliable.

15 (1)Subjecttosub-paragraph(2),anyofthefollowingpayments; (a) acharitablepayment; (b) avoluntarypayment; (c) apayment(notfallingwithinsub-paragraph(a)or(b)above)fromatrustwhose

fundsarederivedfromapaymentmadeinconsequenceofanypersonalinjury


totheapplicant; (d) apaymentunderanannuitypurchased; (i) pursuant to any agreement or court order to make payments to the

applicant;or (ii) fromfundsderivedfromapaymentmade, inconsequenceofanypersonalinjurytotheapplicant;or (e) apayment(notfallingwithinsub-paragraphs(a)to(d)receivedbyvirtueofany

agreementorcourtordertomakepaymentstotheapplicantinconsequenceofanypersonalinjurytotheapplicant.

(2) Sub-paragraph(1)shallnotapplytoapayment,whichismadeorduetobemadeby– (a) a former partner of the applicant, or a former partner of anymember of the

applicant’sfamily;or (b) the parent of a child or young person where that child or young person is a

memberoftheapplicant’sfamily.16. 100%ofanyofthefollowing,namely

(a) awar disablement pension (except insofar as such a pension falls to be disregardedunderparagraph9or10);

(b) awarwidow’spensionorwarwidower’spension; (c) apensionpayabletoapersonasawidow,widowerorsurvivingcivilpartnerunderany

power of HerMajesty otherwise than under an enactment tomake provision aboutpensions for or in respect of persons who have been disabled or have died inconsequenceofserviceasmembersofthearmedforcesoftheCrown;

(d) aguaranteedincomepayment; (e) apaymentmadetocompensateforthenon-paymentofsuchapensionorpaymentas

ismentionedinanyoftheprecedingsub-paragraphs; (f) apensionpaidbythegovernmentofacountryoutsideGreatBritainwhichisanalogous

toanyofthepensionsorpaymentsmentionedinsub-paragraphs(a)to(d)above; (g) pensionpaidtovictimsofNationalSocialistpersecutionunderanyspecial provisionmadebythelawoftheFederalRepublicofGermany,oranypartofit,or oftheRepublicofAustria.17. Subjecttoparagraph35,£15ofany; (a) widowedmother’sallowancepaidpursuanttosection37oftheAct; (b) widowedparent’sallowancepaidpursuanttosection39AoftheAct.18. (1) Anyincomederivedfromcapitaltowhichtheapplicantisoristreatedundersection41

(capital jointly held) as beneficially entitled but, subject to sub- paragraph (2), not incomederivedfromcapitaldisregardedunderparagraphs1,2,4,8,14or25to28ofSchedule5.(2)Incomederivedfromcapitaldisregardedunderparagraphs2,4or25to28ofSchedule5butonlytotheextentof–

(a) anymortgage repaymentsmade in respect of the dwelling or premises in the periodduringwhichthatincomeaccrued;or (b) anycounciltaxorwaterchargeswhichtheapplicantisliabletopayinrespectof

the dwelling or premises and which are paid in the period during which thatincomeaccrued.

(3)Thedefinitionof‘watercharges’inparagraph2(1)shallapplytosub-paragraph(2)ofthisparagraph with the omission of the words ‘in so far as such charges are in respect of thedwellingwhichapersonoccupiesashishome’.

19. Wheretheapplicantmakesaparentalcontributioninrespectofastudentattendingacourse

atanestablishment in theUnitedKingdomorundergoingeducation in theUnitedKingdom,whichcontributionhasbeenassessedforthepurposesofcalculating–

(a) under,orpursuanttoregulationsmadeunderpowersconferredby,sections1or2of


the Education Act 1962 or section 22 of the Teaching andHigher Education Act 1998, thatstudent’saward;

(b) under regulations made in exercise of the powers conferred by section 49 of theEducation(Scotland)Act1980,thatstudent’sbursary,scholarship,orotherallowanceunderthatsectionorunderregulationsmade inexerciseofthepowersconferredbysection73ofthatActof1980,anypaymenttothatstudentunderthatsection;or

(c) thestudent’sstudentloan,anamountequal to theweeklyamountof thatparentalcontribution,butonly in respectoftheperiodforwhichthatcontributionisassessedasbeingpayable.

20. (1)Wheretheapplicantistheparentofastudentagedunder25inadvancededucationwho

either; (a) isnotinreceiptofanyaward,grantorstudentloaninrespectofthateducation;

or(b) is in receiptofanawardundersection2of theEducationAct1962 (discretionaryawards) or an award bestowed by virtue of the Teaching and Higher Education Act1998, or regulations made thereunder, or a bursary, scholarship or other allowanceundersection49(1)of theEducation(Scotland)Act1980,orapaymentundersection73ofthatActof1980,and the applicant makes payments by way of a contribution towards the student’smaintenance,otherthanaparentalcontributionfallingwithinparagraph19,anamountspecifiedinsub-paragraph(2)inrespectofeachweekduringthestudent’sterm.

(2)Forthepurposesofsub-paragraph(1),theamountshallbeequalto–(a) theweeklyamountofthepayments;or(b) theamountbywayofapersonalallowanceforasingleapplicantunder25less

theweekly amount of any award, bursary, scholarship, allowance or paymentreferredtoinsub-paragraph(1)(b),

whicheverisless.21. Anypaymentmadetotheapplicantbyachildoryoungpersonoranon-dependant.22. Wheretheapplicantoccupiesadwellingashishomeandthedwelling isalsooccupiedbya

personotherthanonetowhomparagraph21or23refersandthereisacontractualliabilitytomakepaymentstotheapplicantinrespectoftheoccupationofthedwellingbythatpersonoramemberofhisfamily–

(a)wheretheaggregateofanypaymentsmadeinrespectofanyoneweekinrespectofthe occupation of the dwelling by that person or amember of his family, or by thatpersonandamemberofhisfamily,islessthan£20,thewholeofthatamount;or(b) wheretheaggregateofanysuchpaymentsis£20ormoreperweek,£20.

23. (1) Wheretheapplicantoccupiesadwellingashishomeandheprovidesinthatdwelling

board and lodging accommodation, an amount, in respect of each person for whichsuchaccommodationisprovidedforthewholeoranypartofaweek,equalto–(a) where the aggregate of any payments made in respect of any one week inrespectofsuchaccommodationprovidedtosuchpersondoesnotexceed£20.00,100percent.ofsuchpayments;(b) wheretheaggregateofanysuchpaymentsexceeds£20.00,£20.00and50percent.oftheexcessover£20.00.

(2) Inthisparagraph,‘boardandlodgingaccommodation’meansaccommodationprovidedtoapersonor,ifheisamemberofafamily,tohimoranyothermemberofhisfamily,forachargewhichisinclusiveoftheprovisionofthataccommodationandatleastsomecookedorpreparedmealswhichbotharecookedorprepared(byapersonotherthanthepersontowhomtheaccommodationisprovidedoramemberofhisfamily)andareconsumedinthataccommodationorassociatedpremises.


24. (1) Any income in kind, except where regulation 30(11)(b) (provision of support undersection95or98of the ImmigrationandAsylumAct in thecalculationof incomeother thanearnings)applies.

(2) Thereferenceinsub-paragraph(1)to‘incomeinkind’doesnotincludeapaymenttoa

thirdpartymadeinrespectoftheapplicantwhichisusedbythethirdpartytoprovidebenefitsinkindtotheapplicant.

25. AnyincomewhichispayableinacountryoutsidetheUnitedKingdomforsuchperiodduringwhichthereisaprohibitionagainstthetransfertotheUnitedKingdomofthatincome.

26. (1) Any paymentmade to the applicant in respect of a personwho is amember of his

family–(a) pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and

Children Act 2002 or in accordance or with a scheme approved by theScottish Ministers under section 51A of the Adoption (Scotland) Act1978(b) (schemes for payments of allowances to adopters); or inaccordancewithanAdoptionAllowanceSchememadeundersection71ofthe Adoption and Children (Scotland) Act 2007 (Adoption AllowancesSchemes)

(b) notused(ba) whichisapaymentmadebyalocalauthorityinpursuanceofsection15(1)

of, and paragraph 15 of Schedule 1 to, the Children Act 1989 (localauthority contribution to a child’smaintenance where the child is livingwithapersonasaresultofaresidenceorder)orinScotlandsection50oftheChildrenAct1975(paymentstowardsmaintenanceofchildren);

(c) whichisapaymentmadebyanauthority,asdefinedinArticle2oftheChildrenOrder, inpursuanceofArticle15of, andparagraph17of Schedule1 to,thatOrder(contributionbyanauthoritytochild’smaintenance);

(d) inaccordancewithregulationsmadepursuanttosection14FoftheChildrenAct1989(c)(specialguardianshipsupportservices);

(2) Anypayment,otherthanapaymenttowhichsub-paragraph(1)(a)applies,madetotheapplicantpursuanttoregulationsundersection2(6)(b),3or4of theAdoptionandChildrenAct2002.

27. Any payment made to the applicant with whom a person is accommodated by virtue of

arrangementsmade (a) byalocalauthorityunder–

(i) section 23(2)(a) of the Children Act 1989 (provision of accommodation andmaintenanceforachildwhomtheyarelookingafter),(ii) section 26 of the Children (Scotland) Act 1995 (manner of provision ofaccommodationtochildlookedafterbylocalauthority),or(iii) regulations33or51of theLookedAfterChildren (Scotland)Regulations2009(fosteringandkinshipcareallowancesandfosteringallowances);or

(b) byavoluntaryorganisationundersection59(1)(a)oftheChildrenAct1989(provisionofaccommodationbyvoluntaryorganisations).

28. Anypaymentmadetotheapplicantorhispartnerforaperson(‘thepersonconcerned’),who

isnotnormallyamemberoftheapplicant’shouseholdbutistemporarilyinhiscare,by– (a) ahealthauthority; (b) a local authority but excluding payments of housing benefit made in respect of the

personconcerned; (c) avoluntaryorganisation; (d) thepersonconcernedpursuanttosection26(3A)oftheNationalAssistanceAct1948; (e) aprimarycare trustestablishedundersection16Aof theNationalHealthServiceAct


1977 or established by an ordermade under section 18(2)(c) of theNational HealthServiceAct2006;or

(f) aLocalHealthBoardestablishedundersection16BAoftheNationalHealthServiceAct1977orestablishedbyanordermadeundersection11oftheNationalHealthService(Wales)Act2006

29. Anypaymentmadebyalocalauthorityinaccordancewithsection17,23B,23Cor24Aofthe

ChildrenAct1989or,asthecasemaybe,section12of theSocialWork(Scotland)Act1968 or section 22, 29 or 30 of the Children (Scotland) Act 1995 (provision of services forchildrenandtheirfamiliesandadviceandassistancetocertainchildren).

29A. (1)Subjecttosub-paragraph(2),anypayment(orpartofapayment)madebyalocalauthority

in accordance with section 23C of the Children Act 1989(e) or section 29 of the Children(Scotland)Act1995(localauthorities’dutytopromotewelfareofchildrenandpowerstograntfinancialassistancetopersonsin,orformerlyin,theircare)toaperson(‘A’)whichApassesontotheapplicant.

(2)Sub-paragraph(1)appliesonlywhereA; (a)wasformerlyintheapplicant’scare,and (b)isaged18orover,and (c)continuestolivewiththeapplicant.30. (1)Subjecttosub-paragraph(2),anypaymentreceivedunderaninsurancepolicytakenoutto

insureagainsttheriskofbeingunabletomaintainrepayments; (a) ona loanwhich issecuredonthedwellingwhichtheapplicantoccupiesashis

home;or(b) under a regulated agreement as defined for the purposes of the ConsumerCreditAct1974orunderahire-purchaseagreementoraconditionalsaleagreementasdefinedforthepurposesofPart3oftheHire-PurchaseAct1964.

(2)Apaymentreferredtoinsub-paragraph(1)shallonlybedisregardedtotheextentthatthepayment received under that policy does not exceed the amounts, calculated on a weeklybasis,whichareusedto–

(a) maintaintherepaymentsreferredtoinsub-paragraph(1)(a)or,asthecasemaybe,(b);and

(b) meetanyamountduebywayofpremiumson– (i)thatpolicy;or

(ii) in a case to which sub-paragraph(1)(a) applies, an insurance policy taken out toinsureagainstlossordamagetoanybuildingorpartofabuildingwhichisoccupiedbytheapplicantashishomeandwhichisrequiredasaconditionoftheloanreferredtoinsub-paragraph(1)(a).

31. Any payment of incomewhich, by virtue of section 36 (income treated as capital) is to be

treatedascapital.32. Any social fund paymentmade pursuant to Part 8 of theAct (the Social Fund) or any local

welfareprovisionasdefinedbytheSocialSecurity(MiscellaneousAmendments)Regulations2013

33. AnypaymentunderPart10oftheAct(Christmasbonusforpensioners).34. Whereapaymentofincomeismadeinacurrencyotherthansterling,anybankingchargeor

commissionpayableinconvertingthatpaymentintosterling.35. Thetotalofanapplicant’s incomeor, ifhe isamemberofafamily,thefamily’s incomeand

theincomeofanypersonwhichheistreatedaspossessingunderparagraph15.2(calculationofincomeandcapitalofmembersofapplicant’sfamilyandofapolygamousmarriage)tobe


disregardedunderparagraph47.2(b)andparagraph48.1(d) (calculationofcovenant incomewhereacontributionassessed,covenantincomewherenograntincomeornocontributionisassessed), paragraph 51(2) (treatment of student loans), paragraph 52(3) (treatment ofpaymentsfromaccessfunds)andparagraphs16and17shallinnocaseexceed£20perweek.

36. (1) Any paymentmade under or by any of the Trusts, the Fund, the Eileen Trust,MFET

Limited,theSkiptonFund,theCaxtonFoundationortheIndependentLivingFund(2006).(2) Any payment by or on behalf of a person who is suffering or who suffered fromhaemophiliaorwhoisorwasaqualifyingperson,whichderivesfromapaymentmadeunderor by any of the Trusts towhich sub-paragraph (1) refers andwhich ismade to or for thebenefitof–

(a) that person’s partner or former partner fromwhom he is not, or where thatperson has diedwas not, estranged or divorced orwithwhom he has formed a civilpartnershipthathasnotbeendissolvedor,wherethatpersonhasdied,hadnotbeendissolvedatthetimeofthatperson’sdeath;(b) anychildwhoisamemberofthatperson’sfamilyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily;or(c) anyyoungpersonwho isamemberof thatperson’s familyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily.

(3) Any payment by or on behalf of the partner or former partner of a person who issufferingorwhosufferedfromhaemophiliaorwho isorwasaqualifyingpersonprovidedthat thepartneror formerpartner and thatpersonarenot, or if eitherof themhasdiedwerenot,estrangedordivorcedor,where thepartneror formerpartnerand thatpersonhaveformedacivilpartnership,thecivilpartnershiphasnotbeendissolvedor, ifeitherofthem has died, had not been dissolved at the time of the death, which derives from apaymentmadeunderorbyanyoftheTruststowhichsub-paragraph(1)refersandwhichismadetoorforthebenefitof;

(a) thepersonwhoissufferingfromhaemophiliaorwhoisaqualifyingperson;(b) anychildwhoisamemberofthatperson’sfamilyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily;or(c) anyyoungpersonwho isamemberof thatperson’s familyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily.

(4)Anypaymentbyapersonwhoissufferingfromhaemophiliaorwhoisaqualifyingperson,whichderivesfromapaymentunderorbyanyoftheTruststowhichsub-paragraph(1)refers,where;

(a) thatpersonhasnopartnerorformerpartnerfromwhomheisnotestrangedordivorcedorwithwhomhehasformedacivilpartnershipthathasnotbeendissolved,noranychildoryoungpersonwhoisorhadbeenamemberofthatperson’sfamily;and(b) thepaymentismadeeither; (i)tothatperson’sparentorstep-parent,or (ii)wherethatpersonatthedateofthepaymentisachild,ayoungpersonorastudent who has not completed his full-time education and has no parent or step-parent,tohisguardian,

butonlyforaperiodfromthedateofthepaymentuntiltheendoftwoyearsfromthat person’sdeath.

(5)Anypaymentoutoftheestateofapersonwhosufferedfromhaemophiliaorwhowasaqualifyingperson,whichderivesfromapaymentunderorbyanyoftheTruststowhichsub-paragraph(1)refers,where;

(a) thatpersonat thedateofhisdeath (the relevantdate)hadnopartneror formerpartnerfromwhomhewasnotestrangedordivorcedorwithwhomhehasformedacivilpartnershipthathasnotbeendissolved,noranychildoryoungpersonwhowasorhadbeenamemberofhisfamily;and(b) thepaymentismadeeither


(i)tothatperson’sparentorstep-parent,or(ii) where that person at the relevant date was a child, a young person or astudentwho had not completed his full-time education and had no parent orstep-parent,tohisguardian,

butonlyforaperiodoftwoyearsfromtherelevantdate.

(6) In the case of a person to whom or for whose support payment referred to in thisparagraph ismade,any incomewhichderives fromanypaymentof incomeorcapitalmadeunderorderivingfromanyoftheTrusts.(7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts shall beconstruedas includinga reference to theFund, theEileenTrust,MFET Limited, theSkiptonFund,theCaxtonFoundationandtheLondonBombingsReliefCharitableFund.

37. Anyhousingbenefitorcounciltaxbenefit.38. AnypaymentmadebytheSecretaryofStatetocompensatefortheloss(inwholeorinpart)

ofentitlementtohousingbenefit.39.-40. notused41. Any payment to a juror or witness in respect of attendance at a court other than

compensationforlossofearningsorforthelossofabenefitpayableunderthebenefitActs.42. Notused43. Anypayment inconsequenceofareductionofcouncil taxundersection13orsection80of

the1992Act(reductionofliabilityforcounciltax).44. Notused45. (1)Anypaymentorrepaymentmade– (a) asrespectsEngland,underregulation5,6or12of theNationalHealthService

(TravelExpensesandRemissionofCharges)Regulations2003(travellingexpensesandhealthservicesupplies);

(b) as respectsWales, under regulation 5, 6 or 11 of the National Health Service(Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 (travellingexpensesandhealthservicesupplies);(c) as respects Scotland, under regulation 3, 5 or 11 of the National Health Service(Travelling Expenses and Remission of Charges) (Scotland) (No. 2) Regulations 2003(travellingexpensesandhealthservicesupplies).

(2) Any payment or repayment made by the Secretary of State for Health, the ScottishMinistersortheWelshMinisters,whichisanalogoustoapaymentorrepayment,mentionedinsub-paragraph(1).

46. Anypaymentmadetosuchpersonsentitledtoreceivebenefitsasmaybedeterminedbyor

under a scheme made pursuant to section 13 of the Social Security Act 1988 in lieu ofvouchersorsimilararrangementsinconnectionwiththeprovisionofthosebenefits(includingpaymentsmadeinplaceofhealthystartvouchers,milktokensorthesupplyofvitamins).

47. Any paymentmade by either the Secretary of State for Justice or by the ScottishMinisters

underaschemeestablishedtoassistrelativesandotherpersonstovisitpersonsincustody.48. (1)Whereanapplicant’sapplicableamountincludesanamountbywayofafamilypremium,

£15of any payment ofmaintenance, other than childmaintenance,whether under a courtorder or not, which is made or due to be made by the applicant’s former partner, or the


applicant’spartner’sformerpartner.(2)Forthepurposeofsub-paragraph(1)wheremorethanonemaintenancepaymentfallstobe taken intoaccount in anyweek, all suchpayments suchbeaggregatedand treatedas iftheywereasinglepayment.(3)ApaymentmadebytheSecretaryofStateinlieuofmaintenanceshall,forthepurposeofsub-paragraph (1), be treated as a payment ofmaintenancemade by a person specified insub-paragraph(1).

48A. (1)Anypaymentofchildmaintenancemadeorderivedfromaliablerelativewherethechild

or young person in respect of whom the payment ismade is amember of the applicant’sfamily, except where the person making the payment is the applicant or the applicant’spartner.

(2)Inparagraph(1)‘childmaintenance’meansanypaymenttowardsthemaintenanceofachildoryoungperson,includinganypaymentmadevoluntarilyandpaymentsmadeunder;(a) theChildSupportAct1991;(b) theChildSupport(NorthernIreland)Order1991;(c) acourtorder;(d) aconsentorder;(e) amaintenanceagreementregisteredforexecutionintheBooksofCouncilandSessionorthesheriffcourtbooks;‘liablerelative’meansapersonlistedinregulation54(interpretation)oftheIncomeSupport(General) Regulations 1987, other than a person falling within sub-paragraph (d) of thatdefinition.

49. Notused50. Anypayment(otherthanatrainingallowance)made,whetherbytheSecretaryofStateorany

otherperson,undertheDisabledPersons(Employment)Act1944toassistdisabledpersonstoobtainorretainemploymentdespitetheirdisability.

51. Anyguardian’sallowance.52. (1) IftheapplicantisinreceiptofanybenefitunderParts2,3or5oftheAct,anyincrease

in the rateof that benefit arisingunderPart 4 (increases for dependants) or section106(a)(unemployability supplement) of the Act, where the dependant in respect of whom theincreaseispaidisnotamemberoftheapplicant’sfamily.

(2) If theapplicant is in receiptofanypensionorallowanceunderPart2or3of theNaval,Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006, anyincrease intherateof thatpensionorallowanceunderthatOrder,wherethedependant inrespectofwhomtheincreaseispaidisnotamemberoftheapplicant’sfamily.

53. Any supplementary pension under article 23(2) of the Naval, Military and Air Forces Etc.

(Disablement and Death) Service Pensions Order 2006 (pensions to surviving spouses andsurviving civil partners) and any analogous payment made by the Secretary of State forDefencetoanypersonwhoisnotapersonentitledunderthatOrder.

54. Inthecaseofapensionawardedatthesupplementaryrateunderarticle27(3)ofthePersonal

Injuries(Civilians)Scheme1983(a)(pensionstowidows,widowersorsurvivingcivilpartners),thesumspecifiedinparagraph1(c)ofSchedule4tothatScheme.

55 (1)Anypaymentwhichis

(a)madeunderanyoftheDispensingInstrumentstoawidow,widoweror (b)survivingcivilpartnerofaperson;


(i)whosedeathwasattributabletoserviceinacapacityanalogoustoserviceasamemberofthearmedforcesoftheCrown;and(ii) whose service in such capacity terminated before 31st March 1973; andequal to the amount specified in article 23(2) of the Naval, Military and AirForcesEtc.(DisablementandDeath)ServicePensionsOrder2006.

(2) In this paragraph ‘the Dispensing Instruments’ means the Order in Council of 19thDecember 1881, the RoyalWarrant of 27thOctober 1884 and theOrder byHisMajesty of14thJanuary1922(exceptionalgrantsofpay,non-effectivepayandallowances).

55A. Anycounciltaxsupportorcounciltaxbenefittowhichtheapplicantisentitled.56. Exceptinacasewhichfallsundersub-paragraph(1)ofparagraph16ofSchedule3,wherethe

applicant is a person who satisfies any of the conditions of sub-paragraph (2) of thatparagraph,anyamountofworkingtaxcreditupto£17.10

56A.–56B. Notused57. Any payment made under section 12B of the Social Work (Scotland) Act 1968, or under

sections12Ato12DoftheNationalHealthServiceAct2006(directpaymentsforhealthcare)or under regulationsmade under section 57 of theHealth and Social CareAct 2001 (directpayments).

58. (1)Subjecttosub-paragraph(2),inrespectofapersonwhoisreceiving,orwhohasreceived,

assistanceundertheself-employmentroute,anypaymenttothatperson–(a)tomeetexpenseswhollyandnecessarilyincurredwhilstcarryingonthecommercialactivity;(b) which isusedor intended tobeused tomaintain repaymentsona loan takenout by that person for the purpose of establishing or carrying on the commercialactivity,

inrespectofwhichsuchassistanceisorwasreceived.(2)Sub-paragraph(1)shallapplyonly inrespectofpayments,whicharepaidtothatpersonfromthespecialaccount

59. (1) Any payment of a sports award except to the extent that it has been made in

respectofanyoneormoreoftheitemsspecifiedinsub-paragraph(2).(2)Theitemsspecifiedforthepurposesofsub-paragraph(1)arefood,ordinaryclothingorfootwear,householdfuelorrentoftheapplicantorwheretheapplicantisamemberof a family, any othermember of his family, or any council tax orwater charges forwhichthatapplicantormemberisliable.(3)Forthepurposesofsub-paragraph(2)‘food’doesnotincludevitamins,mineralsorotherspecialdietarysupplementsintendedtoenhancetheperformanceofthepersoninthesportinrespectofwhichtheawardwasmade.

60. Wheretheamountofsubsistenceallowancepaidtoapersoninareductionweekexceedsthe

amount of income-based jobseeker’s allowance that person would have received in thatreductionweekhaditbeenpayabletohim,less50p,thatexcessamount.

61. Inthecaseofanapplicantparticipatinginanemploymentzoneprogramme,anydiscretionary

paymentmadebyanemploymentzonecontractortotheapplicant,beingafee,grant,loanorotherwise.

62. Any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary

Financial Assistance Regulations 2001 as amended by the Welfare Reform Act 2012(ConsequentialAmendments)Regulations2013.


63. (1)Anypaymentmadebya local authorityorby theWelshMinisters tooronbehalfof theapplicant or his partner relating to a service which is provided to develop or sustain thecapacityoftheapplicantorhispartnertoliveindependentlyinhisaccommodation.(2) For the purposes of sub-paragraph (1) ‘local authority’ includes, in England, a countycouncil.

64. Notused65. Any payments to a claimantmade under section 49 of the Children and Families Act 2014

(personalbudgetsanddirectpayments)66. Anypaymentofchildbenefit.


Schedule5

Capitaltobedisregarded40

40AnyamountsshowninthisschedulewillbeupratedinlinewiththeHousingBenefitRegulations2006asamended


1. The dwelling togetherwith any garage, garden and outbuildings, normally occupied by the

applicant as his home including any premises not so occupied which it is impracticable orunreasonabletosellseparately,inparticular,inScotland,anycroftlandonwhichthedwellingissituated;but,notwithstandingsection15(calculationofincomeandcapitalofmembersofapplicant’sfamilyandofpolygamousmarriage),onlyonedwellingshallbedisregardedunderthisparagraph.

A2. Anypaymentmadetotheapplicantinrespectofanytravelorotherexpensesincurred,ortobeincurred,byhiminrespectofhisparticipationintheMandatoryWorkActivitySchemebutonlyfor52weeksbeginningwiththedateofreceiptofthepayment.

A3. Anypaymentmadetotheapplicantinrespectofanytravelorotherexpensesincurredorto

be incurred, by him in respect of his participation in the Employment, Skills and EnterpriseSchemeorBacktoWorkSchemebutonlyfor52weeksbeginningwiththedateofreceiptofthepaymentbutonlyfor52weeksbeginningwiththedateofreceiptofpayment.

2. Any premises acquired for occupation by the applicant, which he intends to occupy as his

homewithin26weeksofthedateofacquisitionorsuchlongerperiodasisreasonableinthecircumstancestoenabletheapplicanttoobtainpossessionandcommenceoccupationofthepremises.

3. Anysumdirectlyattributabletotheproceedsofsaleofanypremisesformerlyoccupiedbythe

applicant as his homewhich is to be used for the purchase of other premises intended forsuchoccupationwithin26weeksofthedateofsaleorsuchlongerperiodasisreasonableinthecircumstancestoenabletheapplicanttocompletethepurchase.

4. Anypremisesoccupiedinwholeorinpart–

(a) byapartnerorrelativeofasingleapplicantoranymemberofthefamilyashishomewhere thatpersonhasattained thequalifyingage for statepensioncreditor isincapacitated;(b) bytheformerpartneroftheapplicantashishome;butthisprovisionshallnotapplywhere the formerpartner is aperson fromwhomtheapplicant isestrangedordivorcedorwithwhomhehadformedacivilpartnershipthathasbeendissolved.

5. Notused6. Notused7. Anyfutureinterestinpropertyofanykind,otherthanlandorpremisesinrespectofwhichthe

applicanthasgrantedasubsistingleaseortenancy,includingsub-leasesorsub-tenancies.8. (1)Theassetsofanybusinessownedinwholeorinpartbytheapplicantandforthepurposes

ofwhichhe isengagedasaself-employedearner,or ifhehasceasedtobesoengaged, forsuchperiodasmaybereasonableinthecircumstancestoallowfordisposalofanysuchasset.

(2)Theassetsofanybusinessownedinwholeorinpartbytheapplicantwhere–(a) he is not engaged as a self-employed earner in that business by reason of somediseaseorbodilyormentaldisablement;but(b) he intends to become engaged or, as the casemay be, re-engaged as a self-employedearnerinthatbusinessassoonasherecoversorisabletobecomeengagedorre-engagedinthatbusiness;for a periodof 26weeks from thedateonwhich the claim for council tax support ismade,oristreatedasmade,or,ifitisunreasonabletoexpecthimtobecomeengagedor re-engaged in that business within that period, for such longer period as is


reasonableinthecircumstancestoenablehimtobecomesoengagedorre-engaged.

(3) Inthecaseofapersonwhoisreceivingassistanceundertheself-employmentroute,theassetsacquiredbythatpersonforthepurposeofestablishingorcarryingonthecommercialactivityinrespectofwhichsuchassistanceisbeingreceived.

(4)In thecaseofapersonwhohasceasedcarryingon thecommercialactivity in respectofwhich assistancewas received as specified in sub-paragraph (3), the assets relating to thatactivityforsuchperiodasmaybereasonableinthecircumstancestoallowfordisposalofanysuchasset.

9. (1) Subject to sub-paragraph (2), any arrears of, or any concessionary paymentmade to

compensateforarrearsduetothenon-paymentof;(a) anypaymentspecifiedinparagraphs7,9or10ofSchedule4;(b) anincome-relatedbenefitunderPart7oftheAct;(c) anincome-basedjobseeker’sallowance;(d) any discretionary housing payment paid pursuant to regulation 2(1) of the

DiscretionaryFinancialAssistanceRegulations2001;(e) workingtaxcreditandchildtaxcredit(f) anincome-relatedemploymentandsupportallowancebut only for a period of 52 weeks from the date of the receipt of arrears or of theconcessionarypayment.

(2) In a casewhere the totalof anyarrears and, if appropriate, any concessionarypaymentreferred to in sub-paragraph (1) relating to one of the specified payments, benefits orallowances amounts to £5,000 or more (referred to in this sub-paragraph and in sub-paragraph(3)as‘therelevantsum’)andis

(a) paid in order to rectify or to compensate for, an official error as defined inregulation1(2)oftheDecisionsandAppealsRegulations;and(b) receivedbytheapplicantinfullonorafter14thOctober2001,

sub-paragraph(1)shallhaveeffectinrelationtosucharrearsorconcessionarypaymenteitherfor a period of 52weeks from the date of receipt, or, if the relevant sum is received in itsentiretyduringtheawardofcounciltaxsupport,fortheremainderofthatawardifthat isalongerperiod.

(3)Forthepurposesofsub-paragraph(2),’theawardofcounciltaxsupport’means–

(a) theaward inwhich the relevant sum is first received (or the first part thereofwhereitispaidinmorethanoneinstalment);and(b) wherethatawardisfollowedbyoneormorefurtherawardswhich,oreachofwhich,begins immediatelyafter theendof thepreviousaward,such furtherawardprovidedthatforthatfurtherawardtheapplicant;(i)isthepersonwhoreceivedtherelevantsum;or(ii)isthepartnerofthepersonwhoreceivedtherelevantsum,orwasthatperson’spartneratthedateofhisdeath.

10. Anysum (a) paidtotheapplicantinconsequenceofdamageto,orlossofthehomeoranypersonal

possessionandintendedforitsrepairorreplacement;or (b) acquired by the applicant (whether as a loan or otherwise) on the express condition

thatitistobeusedforeffectingessentialrepairsorimprovementtothehome,whichistobeusedfortheintendedpurpose,foraperiodof26weeksfromthedateonwhichitwassopaidoracquiredorsuchlongerperiodasisreasonableinthecircumstancestoeffecttherepairs,replacementorimprovement.


11. Anysum–

(a) depositedwithahousingassociationasdefined in section1(1)of theHousingAssociations Act 1985 or section 338(1) of the Housing (Scotland) Act 1987 as aconditionofoccupyingthehome;(b) whichwas so deposited andwhich is to be used for the purchase of anotherhome,

fortheperiodof26weeksorsuchlongerperiodasmaybereasonableinthecircumstancestoenabletheapplicanttocompletethepurchase.

12. Anypersonalpossessionsexcept thosewhichhavebeenacquiredby theapplicantwith the

intentionof reducing his capital in order to secure entitlement to council tax support or toincreasetheamountofthatsupport.

13. Thevalueoftherighttoreceiveanyincomeunderanannuityorthesurrendervalue(ifany)of

suchanannuity.14. Wherethefundsofatrustarederivedfromapaymentmadeinconsequenceofanypersonal

injurytotheapplicantorapplicant’spartner,thevalueofthetrustfundandthevalueoftherighttoreceiveanypaymentunderthattrust.

14A. (1) Any payment made to the applicant or the applicant’s partner in consequence of any

personalinjurytotheapplicantor,asthecasemaybe,theapplicant’spartner. (2)Butsub-paragraph(1)

(a) applies only for the period of 52weeks beginningwith the day onwhich theapplicantfirstreceivesanypaymentinconsequenceofthatpersonalinjury;(b) doesnotapplytoanysubsequentpaymentmadetohiminconsequenceofthatinjury(whetheritismadebythesamepersonoranother);(c) ceases to apply to the payment or any part of the payment from the day onwhichtheapplicantnolongerpossessesit;(d) does not apply to any payment from a trustwhere the funds of the trust arederivedfromapaymentmadeinconsequenceofanypersonalinjurytotheapplicant.

(3) For the purposes of sub-paragraph (2)(c), the circumstances in which an applicant nolongerpossessesapaymentorapartofitincludewheretheapplicanthasusedapaymentorpartofittopurchaseanasset.

(4)Referencesinsub-paragraphs(2)and(3)totheapplicantaretobeconstruedasincludingreferencestohispartner(whereapplicable).

15. Thevalueoftherighttoreceiveanyincomeunderalifeinterestorfromaliferent.16. The value of the right to receive any income, which is disregarded under paragraph 13 of

Schedule3orparagraph25ofSchedule4.17. Thesurrendervalueofanypolicyoflifeinsurance.18. Whereanypaymentofcapitalfallstobemadebyinstalments,thevalueoftherighttoreceive

anyoutstandinginstalments.19. Anypaymentmadebyalocalauthorityinaccordancewithsection17,23B,23Cor24Aofthe

ChildrenAct1989or,asthecasemaybe,section12oftheSocialWork(Scotland)Act1968orsections22,29or30oftheChildren(Scotland)Act1995(provisionofservicesforchildrenandtheirfamiliesandadviceandassistancetocertainchildren).


19A. (1)Subjecttosub-paragraph(2),anypayment(orpartofapayment)madebyalocalauthorityin accordance with section 23C of the Children Act 1989 or section 29 of the Children(Scotland) Act 1995 (local authorities’ duty to promote welfare of children and powers togrant financial assistance topersons in,or formerly in, their care) toaperson (‘A’)whichApassesontotheapplicant.

(2)Sub-paragraph(1)appliesonlywhereA; (a) wasformerlyintheapplicant’scare,and (b) isaged18orover,and (c) continuestolivewiththeapplicant.20. AnysocialfundpaymentmadepursuanttoPart8oftheAct.21. Anyrefundoftaxwhichfallstobedeductedundersection369oftheIncomeandCorporation

TaxesAct 1988 (deductionof tax fromcertain loan interest) on apaymentof relevant loaninterest for the purpose of acquiring an interest in the home or carrying out repairs orimprovementstothehome.

22. Any capital which, by virtue of sections 31 or 51 (capital treated as income, treatment of

studentloans)istobetreatedasincome.23. Whereanypaymentofcapitalismadeinacurrencyotherthansterling,anybankingchargeor

commissionpayableinconvertingthatpaymentintosterling.24. (1) AnypaymentmadeunderorbytheTrusts, theFund, theEileenTrust,MFETLimited,

the Independent Living Fund (2006), the Skipton Fund, the Caxton Foundation or theCharitableFund.(2) Any payment by or on behalf of a person who is suffering or who suffered fromhaemophiliaorwhoisorwasaqualifyingperson,whichderivesfromapaymentmadeunderor by any of the Trusts towhich sub-paragraph (1) refers andwhich ismade to or for thebenefitof–

(a) that person’s partner or former partner fromwhom he is not, or where thatpersonhasdiedwasnot,estrangedordivorcedorwithwhomhehasformedacivilpartnershipthathasnotbeendissolvedor,wherethatpersonhasdied,hadnotbeendissolvedatthetimeofthatperson’sdeath;(b) anychildwhoisamemberofthatperson’sfamilyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily;or(c) anyyoungpersonwho isamemberof thatperson’s familyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily.

(3)Anypaymentbyoronbehalfofthepartnerorformerpartnerofapersonwhoissufferingor who suffered from haemophilia or who is or was a qualifying person provided that thepartner or former partner and that person are not, or if either of themhas diedwere not,estrangedordivorcedor,wherethepartnerorformerpartnerandthatpersonhaveformedacivilpartnership,thecivilpartnershiphasnotbeendissolvedor,ifeitherofthemhasdied,hadnotbeendissolvedatthetimeofthedeath,whichderivesfromapaymentmadeunderorbyanyoftheTruststowhichsub-paragraph(1)refersandwhichismadetoorforthebenefitof–

(a) thepersonwhoissufferingfromhaemophiliaorwhoisaqualifyingperson;(b) anychildwhoisamemberofthatperson’sfamilyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily;or(c) anyyoungpersonwho isamemberof thatperson’s familyorwhowassuchamemberandwhoisamemberoftheapplicant’sfamily.

(4)Anypaymentbyapersonwhoissufferingfromhaemophiliaorwhoisaqualifyingperson,


whichderivesfromapaymentunderorbyanyoftheTruststowhichsub-paragraph(1)refers,where–

(a) thatpersonhasnopartnerorformerpartnerfromwhomheisnotestrangedordivorcedorwithwhomhehasformedacivilpartnershipthathasnotbeendissolved,noranychildoryoungpersonwhoisorhadbeenamemberofthatperson’sfamily;and(b) thepaymentismadeeither; (i)tothatperson’sparentorstep-parent;or(ii) where that person at the date of the payment is a child ,a young person or astudentwhohas not completedhis full-timeeducation andhas noparent or step-parent,tohisguardian,butonlyforaperiodfromthedateofthepaymentuntiltheendoftwoyearsfromthatperson’sdeath.

(5)Anypaymentoutoftheestateofapersonwhosufferedfromhaemophiliaorwhowasaqualifying person,which derives from a payment under or any of the Trusts towhich sub-paragraph(1)refers,where

(a)thatpersonatthedateofhisdeath(therelevantdate)hadnopartnerorformerpartnerfromwhomhewasnotestrangedordivorcedorwithwhomhehadformedacivilpartnershipthathadnotbeendissolved,noranychildoryoungpersonwhowasorhadbeenamemberofhisfamily;and(b) thepaymentismadeeither; (i)tothatperson’sparentorstep-parent;or

(ii) where that person at the relevant date was a child, a young person or astudentwho had not completed his full-time education and had no parent orstep-parent,tohisguardian,

butonlyforaperiodoftwoyearsfromtherelevantdate.(6) In the case of a person to whom or for whose support payment referred to in thisparagraphismade,anycapitalresourcewhichderivesfromanypaymentofincomeorcapitalmadeunderorderivingfromanyoftheTrusts.

(7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts shall beconstrued as including a reference to the Fund, the Eileen Trust,MFET Limited the SkiptonFund,theCaxtonFoundation,andtheLondonBombingsReliefCharitableFund.

25. (1)Whereanapplicanthasceasedtooccupywhatwasformerlythedwellingoccupiedasthe

homefollowinghisestrangementordivorcefrom,ordissolutionofhiscivilpartnershipwith,hisformerpartner,thatdwellingforaperiodof26weeksfromthedateonwhichheceasedtooccupythatdwellingor,wherethedwellingisoccupiedasthehomebytheformerpartnerwhoisaloneparent,forsolongasitissooccupied.

(2) In this paragraph ‘dwelling’ includes any garage, garden and outbuildings, which wereformerlyoccupiedbytheapplicantashishomeandanypremisesnotsooccupiedwhichitisimpracticableorunreasonable tosell separately, inparticular, inScotland,anycroft landonwhichthedwellingissituated.

26. Anypremiseswheretheapplicantistakingreasonablestepstodisposeofthosepremises,for

aperiodof26weeksfromthedateonwhichhefirsttooksuchsteps,orsuchlongerperiodasisreasonableinthecircumstancestoenablehimtodisposeofthosepremises.

27. Anypremiseswhichtheapplicantintendstooccupyashishome,andinrespectofwhichheis

taking steps to obtain possession and has sought legal advice, or has commenced legalproceedings,withaviewtoobtainingpossession,foraperiodof26weeksfromthedateonwhich he first sought such advice or first commenced such proceedings whichever is the


earlier,or such longerperiodas is reasonable in the circumstances toenablehim toobtainpossessionandcommenceoccupationofthosepremises.

28. Anypremiseswhichtheapplicantintendstooccupyashishometowhichessentialrepairsor

alterations are required in order to render them fit for such occupation, for a period of 26weeks from the date on which the applicant first takes steps to effect those repairs oralterations,orsuchlongerperiodasisnecessarytoenablethoserepairsoralterationstobecarriedout.

29. AnypaymentmadebytheSecretaryofStatetocompensatefortheloss(inwholeorinpart)

ofentitlementtohousingbenefit.30. Notused31. Thevalueoftherighttoreceiveanoccupationalorpersonalpension.32. Thevalueofanyfundsheldunderapersonalpensionscheme33. The value of the right to receive any rent except where the applicant has a reversionary

interestinthepropertyinrespectofwhichrentisdue.34. AnypaymentinkindmadebyacharityorunderorbytheTrusts,theFund,MFETLimited,the

SkiptonFund,theCaxtonFoundationortheIndependentLivingFund(2006).35. Anypaymentmadepursuanttosection2ofthe1973Actorsection2oftheEnterpriseand

NewTowns(Scotland)Act1990,butonlyfortheperiodof52weeksbeginningonthedateofreceiptofthepayment.

36. Notused.37. Anypayment in consequenceof a reductionof council taxunder section13or, as the case

maybe,section80oftheLocalGovernmentFinanceAct1992(reductionofliabilityforcounciltax),butonlyforaperiodof52weeksfromthedateofthereceiptofthepayment.

38. Anygrantmadeinaccordancewithaschememadeundersection129oftheHousingAct1988

orsection66oftheHousing(Scotland)Act1988(schemesforpaymentstoassistlocalhousingauthorityandlocalauthoritytenantstoobtainotheraccommodation)whichistobeused–

(a) topurchasepremisesintendedforoccupationashishome;or(b) tocarryoutrepairsoralterationswhicharerequiredtorenderpremisesfitforoccupationashishome,

for a period of 26weeks from the date onwhich he received such a grant or such longerperiodasisreasonableinthecircumstancestoenablethepurchase,repairsoralterationstobecompletedandtheapplicanttocommenceoccupationofthosepremisesashishome.

39. Anyarrearsofsupplementarypensionwhichisdisregardedunderparagraph53ofSchedule4

(sumstobedisregarded inthecalculationof incomeotherthanearnings)orofanyamountwhich isdisregardedunderparagraph54or55of thatSchedule,butonly foraperiodof52weeksfromthedateofreceiptofthearrears.

40. (1) Anypaymentorrepaymentmade–

(a) asrespectsEngland,underregulation5,6or12of theNationalHealthService(Travel Expenses and Remission of Charges) Regulations 2003 (travelling expensesandhealthservicesupplies);(b) as respectsWales, under regulation 5, 6 or 11 of the National Health Service


(TravellingExpensesandRemissionofCharges) (Wales)Regulations2007(travellingexpensesandhealthservicesupplies);(c) as respects Scotland, under regulation3, 5or 11of theNationalHealth Service(TravellingExpensesandRemissionofCharges) (Scotland) (No.2)Regulations2003(travellingexpensesandhealthservicesupplies),

but only for a period of 52 weeks from the date of receipt of the payment orrepayment.

(2) Any payment or repayment made by the Secretary of State for Health, the ScottishMinistersortheWelshMinisters,whichisanalogoustoapayment,orrepaymentmentionedin sub-paragraph (1), butonly for aperiodof 52weeks from thedateof the receiptof thepaymentorrepayment.

41. Anypaymentmadetosuchpersonsentitledtoreceivebenefitsasmaybedeterminedbyor

under a scheme made pursuant to section 13 of the Social Security Act 1988 in lieu ofvouchersorsimilararrangementsinconnectionwiththeprovisionofthosebenefits(includingpaymentsmadeinplaceofhealthystartvouchers,milktokensorthesupplyofvitamins),butonlyforaperiodof52weeksfromthedateofreceiptofthepayment.

41A. AnypaymentmadeunderPart8AoftheAct(entitlementtohealthinpregnancygrant).42. AnypaymentmadeeitherbytheSecretaryofStateforJusticeorbyScottishMinistersundera

schemeestablishedtoassistrelativesandotherpersonstovisitpersonsincustody,butonlyforaperiodof52weeksfromthedateofthereceiptofthepayment.

43. Anypayment(otherthanatrainingallowance)made,whetherbytheSecretaryofStateorany

otherperson,undertheDisabledPersons(Employment)Act1944toassistdisabledpersonstoobtainorretainemploymentdespitetheirdisability.

44. Notused45. Any payment made by a local authority under section 3 of the Disabled Persons (Employment)Act1958tohomeworkersassistedundertheBlindHomeworkers’Scheme.46. (1)Subjecttosub-paragraph(2),whereanapplicantsatisfiestheconditionsinsection131(3)

and(6)oftheAct(entitlementtoalternativemaximumcounciltaxsupport),thewholeofhiscapital.(2) Where in addition to satisfying the conditions in section 131(3) and (6) of the Act theapplicantalsosatisfiestheconditionsinsection131(4)and(5)oftheAct(entitlementtothemaximumcounciltaxsupport),sub-paragraph(1)shallnothaveeffect.

47. (1)Anysumofcapitaltowhichsub-paragraph(2)appliesand (a) which is administered on behalf of a person by the High Court or the County

Court under Rule 21.11(1) of the Civil Procedure Rules 1998 or by the Court ofProtection;

(b) whichcanonlybedisposedofbyorderordirectionofanysuchcourt;or(c)wherethepersonconcernedisundertheageof18,whichcanonlybedisposedofbyorderordirectionpriortothatpersonattainingage18.

(2) Thissub-paragraphappliestoasumofcapitalwhichisderivedfrom; (a) anawardofdamagesforapersonalinjurytothatperson;or (b) compensationforthedeathofoneorbothparentswherethepersonconcerned

isundertheageof18.48. Any sum of capital administered on behalf of a person in accordance with an ordermade

under section 13 of the Children (Scotland) Act 1995, or under Rule 36.14 of the OrdinaryCauseRules1993orunderRule128ofthoseRules,wheresuchsumderivesfrom


(a) awardofdamagesforapersonalinjurytothatperson;or (b) compensation for the death of one or both parents where the person concerned is

undertheageof18.49. AnypaymenttotheapplicantasholderoftheVictoriaCrossorGeorgeCross.50. Notused51. In the case of a person who is receiving, or who has received, assistance under the self-

employment route, any sumof capitalwhich is acquired by that person for the purpose ofestablishingor carryingon the commercial activity in respect ofwhich such assistance is orwasreceivedbutonlyforaperiodof52weeksfromthedateonwhichthatsumwasacquired.

52. (1) Anypaymentofa sportsaward foraperiodof26weeks from thedateof receiptof

thatpaymentexcepttotheextentthatithasbeenmadeinrespectofanyoneormoreoftheitemsspecifiedinsub-paragraph(2).

(2) The items specified for thepurposesof sub-paragraph (1) are food,ordinary clothingorfootwear,household fuelor rentof theapplicantor,where theapplicant is amemberof afamily, any othermember of his family, or any council tax orwater charges forwhich thatapplicantormemberisliable.(3)Forthepurposesofsub-paragraph(2)‘food’doesnotincludevitamins,mineralsorotherspecialdietarysupplementsintendedtoenhancetheperformanceofthepersoninthesportinrespectofwhichtheawardwasmade.

53. (1)Anypayment; (a) bywayofaneducationmaintenanceallowancemadepursuantto–

(i)regulationsmadeundersection518oftheEducationAct1996;(ii)regulationsmadeundersection49or73(f)oftheEducation(Scotland)Act1980;(iii)directionsmadeundersection73ZAoftheEducation(Scotland)Act1980andpaidundersection12(2)(c)oftheFurtherandHigherEducation(Scotland)Act1992;

(b) correspondingtosuchaneducationmaintenanceallowance,madepursuantto;(i)section14orsection181oftheEducationAct2002(powerofSecretaryofStateandNational Assembly for Wales to give financial assistance for purposes related toeducationorchildcare,andallowancesinrespectofeducationortraining);or(ii)regulationsmadeundersection181ofthatAct;or in England, by way of financial assistance made pursuant to section 14 of theEducationAct2002.

(2)Anypayment,otherthanapaymenttowhichsub-paragraph(1)applies,madepursuantto; (a) regulationsmadeundersection518oftheEducationAct1996; (b) regulationsmadeundersection49oftheEducation(Scotland)Act1980;or

(c) directionsmadeunder section 73ZAof the Education (Scotland)Act 1980 andpaidundersection12(2)(c)oftheFurtherandHigherEducation(Scotland)Act1992,inrespectofacourseofstudyattendedbyachildorayoungpersonorapersonwhoisinreceiptofaneducationmaintenanceallowanceorotherpaymentmadepursuanttoanyprovisionspecifiedinsub-paragraph(1).

53A.-53B.Notused54. Inthecaseofanapplicantparticipatinginanemploymentzoneprogramme,anydiscretionary

paymentmadebyanemploymentzonecontractortotheapplicant,beingafee,grant,loanorotherwise,butonlyfortheperiodof52weeksfromthedateofreceiptofthepayment.


55. Anyarrearsofsubsistenceallowancepaidasalumpsumbutonlyfortheperiodof52weeksfromthedateofreceiptofthepayment.

56. Whereanex-gratiapaymentof£10,000hasbeenmadebytheSecretaryofStateonorafter

1stFebruary2001inconsequenceoftheimprisonmentorintermentof–(a) theapplicant;(b) theapplicant’spartner;(c) theapplicant’sdeceasedspouseordeceasedcivilpartner;or(d) theapplicant’spartner’sdeceasedspouseordeceasedcivilpartner,bytheJapaneseduringtheSecondWorldWar,£10,000.

57. (1) Subjecttosub-paragraph(2),theamountofanytrustpaymentmadetoanapplicantor

amemberofanapplicant’sfamilywhois(a) adiagnosedperson;(b) thediagnosedperson’spartnerorthepersonwhowasthediagnosedperson’s

partneratthedateofthediagnosedperson’sdeath; (c) a parent of a diagnosed person, a person acting in place of the diagnosed

person’s parents or a personwhowas so acting at the date of the diagnosedperson’sdeath;or

(d) amemberofthediagnosedperson’sfamily(otherthanhispartner)orapersonwhowasamemberofthediagnosedperson’sfamily(otherthanhispartner)atthedateofthediagnosedperson’sdeath.

(2) Whereatrustpaymentismadeto;(a) a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraphshallapplyfortheperiodbeginningonthedateonwhichthetrustpaymentismadeandendingonthedateonwhichthatpersondies;(b) a person referred to in sub-paragraph (1)(c), that sub-paragraph shallapplyfortheperiodbeginningonthedateonwhichthetrustpaymentismadeandendingtwoyearsafterthatdate;(c) a person referred to in sub-paragraph (1)(d), that sub-paragraph shallapplyfortheperiodbeginningonthedateonwhichthetrustpaymentismadeandending–(i)twoyearsafterthatdate;or(ii)onthedaybeforethedayonwhichthatperson–(aa) ceasesreceivingfull-timeeducation;or(bb) attainstheageof20,whicheveristhelatest.

(3) Subjecttosub-paragraph(4),theamountofanypaymentbyapersontowhomatrustpaymenthasbeenmadeorofanypaymentoutof theestateofaperson towhomatrust payment has been made, which is made to an applicant or a member of anapplicant’sfamilywhois–

(a) the diagnosed person’s partner or the person who was the diagnosedperson’spartneratthedateofthediagnosedperson’sdeath;(b)aparentofadiagnosedperson,apersonacting inplaceofthediagnosedperson’sparentsorapersonwhowassoactingat thedateof thediagnosedperson’sdeath;or(c) amemberofthediagnosedperson’sfamily(otherthanhispartner)orapersonwhowas amember of the diagnosed person’s family (other than hispartner)atthedateofthediagnosedperson’sdeath,butonlytotheextentthatsuchpaymentsdonotexceedthetotalamountofanytrustpaymentsmadetothatperson.

(4) Whereapaymentasreferredtoinsub-paragraph(3)ismadeto–(a) a person referred to in sub-paragraph (3)(a), that sub-paragraph shallapplyfortheperiodbeginningonthedateonwhichthatpaymentismadeand


endingonthedateonwhichthatpersondies;(b) a person referred to in sub-paragraph (3)(b), that sub-paragraph shallapplyfortheperiodbeginningonthedateonwhichthatpaymentismadeandendingtwoyearsafterthatdate;or(c) personreferredtoinsub-paragraph(3)(c),thatsub-paragraphshallapplyfor the period beginning on the date on which that payment is made andending– (i)twoyearsafterthatdate;or (ii)onthedaybeforethedayonwhichthatperson (aa) ceasesreceivingfull-timeeducation;or (bb) attainstheageof20,whicheveristhelatest.

(5) Inthisparagraph,areferencetoaperson–(a) beingthediagnosedperson’spartner;(b) beingamemberofadiagnosedperson’sfamily;(c) actinginplaceofthediagnosedperson’sparents,

at the date of the diagnosed person’s death shall include a personwhowould havebeensuchapersonorapersonwhowouldhavebeensoacting,butforthediagnosedpersonresidinginacarehome,anAbbeyfieldHomeoranindependenthospitalonthatdate.

(6) In this paragraph– ‘diagnosed person’ means a person who has been diagnosed as

suffering from,orwho, afterhisdeath,hasbeendiagnosedashaving suffered from,variantCreutzfeld-Jakobdisease;

‘relevant trust’ means a trust established out of funds provided by the Secretary ofStateinrespectofpersonswhosuffered,orwhoaresuffering,fromvariantCreutzfeld-Jakob disease for the benefit of persons eligible for payments in accordancewith itsprovisions;

‘trustpayment’meansapaymentunderarelevanttrust.58. Theamountofanypayment,otherthanawarpension, tocompensatefor thefact thatthe

applicant,theapplicant’spartner,theapplicant’sdeceasedspouseordeceasedcivilpartnerortheapplicant’spartner’sdeceasedspouseordeceasedcivilpartner (a) wasaslavelaboureroraforcedlabourer; (b) hadsufferedpropertylossorhadsufferedpersonalinjury;or (c) wasaparentofachildwhohaddied,

duringtheSecondWorldWar.59 (1) Anypaymentmadebya localauthority,orbytheWelshMinisters,tooronbehalfof

the applicant or his partner relating to a service,which is provided to develop or sustain thecapacityoftheapplicantorhispartnertoliveindependentlyinhisaccommodation.(2)Forthepurposesofsub-paragraph(1)‘localauthority’includesinEnglandacountycouncil.

60. Anypaymentmadeunderregulationsmadeundersection57oftheHealthandSocialCareAct

2001orundersection12BoftheSocialWork(Scotland)Act1968,orundersection12Ato12DoftheNationalHealthServiceAct2006(directpaymentsforhealthcare).

61. Anypaymentmadeto theapplicantpursuant to regulationsundersection2(6)(b),3or4of

theAdoptionandChildrenAct2002.62. Anypaymentmadetotheapplicantinaccordancewithregulationsmadepursuanttosection

14FoftheChildrenAct1989(specialguardianshipsupportservices).63. Any payments to a claimantmade under section 49 of the Children and Families Act 2014


(personalbudgetsanddirectpayments)

Documents

Exeter S13A Scheme 2018 v1.1committees.exeter.gov.uk/documents/s61360/Minutes 96... · 2020. 4. 28. · Exeter City Council- Council Tax Reduction Scheme 2018/19 7 1.0 Introduction