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The Council Tax Reduction (Scotland) Regulations 2021
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The Council Tax Reduction (Scotland) Regulations 2021, Section 42 is up to date with all changes known to be in force on or before 11 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- reg. 75(1A)(h)(i) inserted by S.S.I. 2024/310 reg. 3(3)(b)(ii)
Calculation of income on a weekly basis (applicants with an award of universal credit)S
This section has no associated Policy Notes
42.—(1) This regulation and regulation 43 apply where the applicant or the applicant’s partner has, or the partners jointly have, an award of universal credit.
(2) For the purposes of regulation 13(6) or regulation 14(5) (conditions of entitlement to council tax reduction) the income of an applicant is to be calculated on a weekly basis—
(a)by estimating the amount which is likely to be the applicant’s average weekly earned income in accordance with this [F1Part] F2...,
(b)by adding to that amount the weekly unearned income calculated in accordance with this Chapter and Chapter 4 of this Part, and
(c)by then deducting any relevant childcare charges calculated in accordance with regulation 78(3), or in a case where the conditions in paragraph (3) are met, from that sum plus whichever credit specified in paragraph (3)(b) is appropriate, up to a maximum deduction.
(3) The conditions referred to in paragraph (2)(c) are that—
(a)the applicant’s average weekly earned income is less than the lower of the relevant child care charges or whichever of the deductions specified in paragraph (b) otherwise applies, and
(b)the applicant or, if the applicant is a member of a couple, either the applicant or the other member of the couple, is in receipt of working tax credit or child tax credit.
(4) The maximum deduction to which paragraph (2)(c) refers is—
(a)where the applicant’s family includes only one child in respect of whom relevant childcare charges are paid, [F3£275.00] per week, and
(b)where the applicant’s family includes more than one child in respect of whom relevant childcare charges are paid, [F4£471.00] per week.
Textual Amendments
F1Word in reg. 42(2)(a) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 10
F2Words in reg. 42(2)(a) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 11
F3Sum in Reg. 42(4)(a) substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 14(a)
F4Sum in Reg. 42(4)(b) substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 14(b)
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