The Council Tax Reduction (Scotland) Regulations 2021

These Regulations do not apply to a couple, only one of whom has reached pensionable age, if that person is in receipt of an award of state pension credit and their entitlement to state pension credit is not precluded by an award of universal credit by virtue of regulation 5(2)(b)(iv) of the Universal Credit (Transitional Provisions) Regulations 2014 (entitlement to continuing award of state pension credit during a first assessment period for universal credit where the person is a new claimant partner)3.

Other than as provided for by paragraph (1)(b), these Regulations do not apply in relation to a person whose partner has attained pensionable age.

In these Regulations, unless the context requires otherwise—

• “the 1973 Act” means the Employment and Training Act 19734,

• “the 1992 Act” means the Social Security Contributions and Benefits Act 19925,

• “the 2007 Act” means the Welfare Reform Act 20076,

• “the 2012 Act” means the Welfare Reform Act 20127,

• “the 2018 Act” means the Social Security (Scotland) Act 20188,

• “the 2012 Regulations” means the Council Tax Reduction (Scotland) Regulations 20129,

• “the 2013 Regulations” means the Universal Credit Regulations 201310,

• “the Act” means the Local Government Finance Act 1992,

• “adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 199611,

• F5“adult disability payment” means—

  1. a

     disability assistance for adults given in accordance with the Disability Assistance for Working Age People (Scotland) Regulations 2022, and

  2. b

     where short-term assistance is being given under Part 1 of schedule 2 (short-term assistance) of those Regulations, the “earlier determination” referred to in paragraph 1(1)(a) of that schedule is to be deemed to continue in payment for the purposes of these Regulations,

• “applicable amount” means the amount calculated in accordance with Part 5 and schedule 1,

• “applicant” means a person applying for council tax reduction or, as the case may be, a person who is entitled to council tax reduction whose entitlement is or may be subject to re-assessment by the relevant authority,

• “application” means an application for council tax reduction,

• “appropriate maximum council tax reduction” means the maximum council tax reduction applicable to a person calculated in accordance with regulation 79,

• “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 201112,

• “assessment period” has the meaning given by regulation 44,

• “attendance allowance” means—

  1. a

     an attendance allowance under Part 3 of the 1992 Act13,

  2. b

     an increase of disablement pension under section 104 or 105 of the 1992 Act,

  3. c

     a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 198314 or any analogous payment, or

  4. d

     any payment based on need for attendance which is paid as part of a war disablement pension,

• F6“award of universal credit” includes a universal credit award with a value of zero,

• “the benefit Acts” means the 1992 Act, the Armed Forces (Pensions and Compensation) Act 200415 insofar as it relates to armed forces independence payment, Part 4 (personal independence payment) of the 2012 Act16, the Jobseekers Act, the 2007 Act and the Pensions Act 201417,

• F7“blind” means—

  1. a

     in relation to a child, certified as severely sight impaired by the child’s ophthalmologist, orthoptist, optometrist or visual impairment paediatrician,

  2. b

     in relation to a person 16 years of age or over, certified as severely sight impaired or blind by a consultant ophthalmologist,

• F156“carer support payment” means carer’s assistance payable under the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023,

• “carer’s allowance” means an allowance under section 70 of the 1992 Act18,

• “child” means a person under the age of 16 and where section 145A of the 1992 Act (entitlement to child benefit after death of a child or qualifying young person)19 or regulation 37 of the 2013 Regulations (run-on after a death)20 applies, then during (and only during) the period prescribed under subsection (1) of that section or the periods set out in that regulation—

  1. a

     references in these Regulations to a child include the child in respect of whom there is entitlement under that section or regulation, and

  2. b

     for the purposes of these Regulations the circumstances pertaining to the child at the date of their death are deemed to continue,

• “child benefit” means child benefit under section 141 of the 1992 Act21,

• “child disability payment” means—

  1. a

     disability assistance for children and young people given in accordance with the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (and references to the care component of that payment are to be construed in accordance with regulation 2 of those Regulations)22, and

  2. b

     where short-term assistance is being given under Part 1 of the schedule of those Regulations (short-term assistance) the “earlier determination” referred to in paragraph 1(1)(a) of that schedule is deemed to continue in payment for the purposes of these Regulations,

• “child tax credit” means a child tax credit under section 8 of the Tax Credits Act 200223,

• “civil partnership” means a civil partnership which exists under or by virtue of the Civil Partnership Act 200424, and “civil partner” is to be construed accordingly,

• “close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister or, if any of the preceding persons is one member of a couple, the other member of that couple,

• “concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act 2002 are charged,

• “contributory employment and support allowance” means a contributory allowance under Part 1 of the 2007 Act25,

• “council tax reduction” means a reduction in liability for council tax calculated in accordance with these Regulations and includes, where appropriate, a reduction awarded under earlier Regulations making analogous provision,

• “course of study” means any course of study, whether or not a grant is made for attending or undertaking it, and includes a sandwich course within the meaning prescribed in regulation 4(2) of the Education (Student Loans) (Scotland) Regulations 200726, regulation 2(10) of the Education (Student Support) Regulations 201127 or regulation 2(10) of the Education (Student Support) (No. 2) Regulations (Northern Ireland) 200928, as the case may be,

• “date of application” means the date on which the application is made, or treated as made, for the purposes of regulations 9(9) (occupation of a dwelling as a home), 24 (applications: universal credit claimants), 25 (telephone applications) and 26 (date on which an application is made),

• “disability living allowance” means a disability living allowance under section 71 of the 1992 Act29,

• “discount” means discount under section 79 of the Act (discount of the amount of council tax payable)30,

• “earned income” has the meaning given by regulation 45 (meaning of “earned income”),

• “earnings” has the meaning given by regulations 49 (employed earnings (applicants with an award of universal credit)), 50 (employed earnings (applicants with no award of universal credit)) or, as the case may be, regulation 51 (self-employed earnings),

• “educational establishment” has the meaning given by section 135(1) of the Education (Scotland) Act 198031,

• “employed earner” means a person who has employed earnings,

• “employed earnings” has the meaning given by regulations 49 (employed earnings (applicants with an award of universal credit)) and 50 (employed earnings (applicants with no award of universal credit)),

• “employment and support allowance” means employment and support allowance under Part 1 of the 2007 Act32F117...,

• “Employment and Support Allowance Regulations” means the Employment and Support Allowance Regulations 200833,

• “Employment and Support Allowance (Existing Awards) Regulations” means the Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 201034,

• “enactment” includes an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament,

• “extended council tax reduction” means an extension of a period of entitlement to council tax reduction under regulation 80 (extended council tax reduction),

• “extended council tax reduction (qualifying contributory benefits)” means an extension of a period of entitlement to council tax reduction under regulation 85 (extended council tax reduction (qualifying contributory benefits)),

• “family” means—

  1. a

     a couple,

  2. b

     a couple and a child or young person who is a member of the same household and for whom one or both of the members of the couple is responsible, or

  3. c

     subject to regulation 37 (circumstances in which income and capital of a non-dependant is to be treated as applicant’s), a person who is not a member of a couple and a child or young person who is a member of the same household for whom the person is responsible,

• “first authority” means the relevant authority to which a mover was liable to pay council tax for the dwelling that person resided in immediately before moving to the dwelling in the area of the second authority,

• F118the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;

• “full-time course of study” means a full-time course of study which—

  1. a

     is not funded in whole or in part by the Scottish Ministers at a college of further education or by the Young People’s Learning Agency for England, the Secretary of State or by the Welsh Ministers,

  2. b

     is a course of higher education and is funded in whole or in part by the Scottish Ministers,

  3. c

     is not higher education and is funded in whole or in part by the Scottish Ministers at a college of further education and involves—

     1. 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 number of hours set out in a document signed on behalf of the college, or

     2. ii

        16 hours or less per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff and it involves additional hours using structured learning packages supported by the teaching staff where the combined total of hours exceeds 21 hours per week, according to the number of hours set out in a document signed on behalf of the college, or

  4. d

     is funded in whole or in part by the Young People’s Learning Agency for England, the Secretary of State or by the Welsh Ministers if it involves more than 16 guided learning hours per week for the student in question, according to the number of guided learning hours per week for that student set out—

     1. i

        in the case of a course funded by the Young People’s Learning Agency for England or the Secretary of State, in the student’s learning agreement signed on behalf of the establishment which is funded by either of those bodies for the delivery of that course, or

     2. ii

        in the case of a course funded by the Welsh Ministers, in a document signed on behalf of the establishment which is funded by the Welsh Ministers for the delivery of that course,

• “full-time student” means a person attending or undertaking a full-time course of study35,

• F147“Grenfell Tower payment” means a payment made for the purpose of providing compensation or support in respect of the fire on 14 June 2017 at Grenfell Tower,

• “higher education” means higher education within the meaning of Part 2 of the Further and Higher Education (Scotland) Act 199236,

• F148“the Horizon System” means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X,

• “housing association” means a housing association as defined in section 1(1) of the Housing Associations Act 198537 or section 338(1) of the Housing (Scotland) Act 198738,

• “housing benefit” means housing benefit under section 130 of the 1992 Act39,

• “ILF Scotland” means the company limited by guarantee under the name ILF Scotland, registered under number SC 500075,

• “incapacity benefit” means incapacity benefit under section 30A, 40 or 41 of the 1992 Act40,

• “an income-based jobseeker’s allowance” and “a joint-claim jobseeker’s allowance” have the same meaning as they have in the Jobseekers Act by virtue of section 1(4) of that Act41 (as it applies apart from the amendments made by Part 1 of schedule 14 of the 2012 Act that remove references to an income-based jobseeker’s allowance),

• “income-related employment and support allowance” means an income-related allowance under Part 1 of the 2007 Act42,

• “income support” means income support under section 124 of the 1992 Act,

• “Income Support Regulations” means the Income Support (General) Regulations 198743,

• “ITEPA” means the Income Tax (Earnings and Pensions) Act 200344,

• “Jobseekers Act” means the Jobseekers Act 199545,

• “jobseeker’s allowance” means an allowance under the Jobseekers Act as amended by Part 1 of schedule 14 of the 2012 Act (removing references to an income-based allowance),

• “Jobseeker’s Allowance Regulations” means the Jobseeker’s Allowance Regulations 199646,

• “limited capability for work” has the meaning given in section 1(4) of the 2007 Act,

• “limited capability for work-related activity” has the meaning given in section 2(5) of the 2007 Act,

• “local authority” means—

  1. a

     in relation to England, a county council, a district council, a parish council, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly,

  2. b

     in relation to Wales, a county council, a county borough council or a community council,

  3. c

     in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 199447,

• “lone parent” means a person who has no partner and who is responsible for and a member of the same household as a child or young person,

• “maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part 8 of the Employment Rights Act 199648,

• “medically approved” means certified by a medical practitioner,

• “mover” means a person who moves from a dwelling in which the person is resident, and in respect of which the person is liable to pay council tax to the first authority, to reside in a dwelling in the area of the second authority and any reference to a mover is to be construed as including a reference to the mover’s partner,

• “new dwelling” means, for the purposes of the definition of “second authority” and regulations 83 (extended council tax reduction: movers) and 88 (extended council tax reduction (qualifying contributory benefits): movers) the dwelling to which an applicant has moved, or is about to move, in which the applicant is or will be resident,

• “non-dependant” has the meaning given by regulation 8,

• “paid work” means work done for payment or in expectation of payment and does not include being engaged by a charitable or voluntary organisation, or as a volunteer, in circumstances in which the payment received by or due to be paid to the person is in respect of expenses,

• “parental bereavement leave” means leave under section 80EA of the Employment Rights Act 199649,

• “partner”, except in regulation 76, where a person is a member of a couple, means the other member of that couple,

• “paternity leave” means a period of absence from work on paternity leave by virtue of section 80A or 80B of the Employment Rights Act 199650,

• “patient” means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution,

• “payment” includes part of a payment,

• “pensionable age” is to be determined in accordance with the rules in paragraph 1 of schedule 4 of the Pensions Act 199551,

• “personal independence payment” has the meaning given by Part 4 of the 2012 Act,

• “personal pension scheme” means—

  1. a

     a personal pension scheme as defined by section 1 of the Pension Schemes Act 199352,

  2. b

     an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 198853 or a substituted contract within the meaning of section 622(3) of that Act54 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of schedule 36 of the Finance Act 200455, or

  3. c

     a personal pension scheme approved under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 198856 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(g) of schedule 36 of the Finance Act 2004,

• F149“the Post Office” means Post Office Limited (registered number 02154540),

• “Post Office compensation payment” means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support which is—

  1. a

     in connection with the failings of the Horizon system, or

  2. b

     otherwise payable following the judgement in Bates and Others v Post Office Ltd ((No. 3) “Common Issues”),

• “qualifying contributory benefit” means—

  1. a

     severe disablement allowance under section 68 of the 1992 Act57,

  2. b

     incapacity benefit, or

  3. c

     contributory employment and support allowance,

• “qualifying income-related benefit” means—

  1. a

     income support,

  2. b

     income-based jobseeker’s allowance, or

  3. c

     income-related employment and support allowance,

• “qualifying income-related benefit claimant” means an applicant who is, or who has a partner who is, on one or more qualifying income-related benefits and is not on universal credit,

• “reduction week” means a period of 7 consecutive days commencing on a Monday and ending on a Sunday,

• “relevant authority” means a local authority administering council tax reduction,

• “relevant childcare charges” has the meaning given by regulation 77(6) (treatment of childcare charges) or, as the case may be, regulation 78(2) and (3) (treatment of childcare charges (applicants with an award of universal credit)),

• “relevant information” has the meaning given by section 131(12) of the 2012 Act,

• “remunerative work“ has the meaning given by regulation 10 (remunerative work),

• “residential accommodation” means accommodation which is provided in—

  1. a

     a care home, which in Scotland means a care home service within the meaning given by paragraph 2 of schedule 12 of the Public Services Reform (Scotland) Act 201058 and in England and Wales has the meaning given by section 3 of the Care Standards Act 200059,

  2. b

     an independent hospital, which—

     1. i

        in Scotland, means an independent health care service as defined in section 10F(1)(a) and (b) of the National Health Service (Scotland) Act 197860,

     2. ii

        in England, means a hospital as defined by section 275 of the National Health Service Act 200661 that is not a health service hospital as defined by that section, and

     3. iii

        in Wales, has the meaning assigned to it by section 2 of the Care Standards Act 200062,

  3. c

     an establishment run by the Abbeyfield Society or a body, whether corporate or unincorporated, which is affiliated to that Society, or

  4. d

     an establishment managed or provided by a body incorporated by Royal Charter, or constituted by Act of Parliament or by Act of the Scottish Parliament, other than a local social services authority,

• “second adult” has the meaning given to it in schedule 2 (amount of second adult rebate) and “second adult rebate” means the amount calculated in accordance with regulation 91 (second adult rebate) and schedule 2,

• “second authority” means the local authority to which a mover is liable to pay council tax for the new dwelling,

• “self-employed earner” means a person who has self-employed earnings,

• “self-employed earnings” has the meaning given by regulation 51 (self-employed earnings),

• “shared parental leave” means leave by virtue of section 75E or 75G of the Employment Rights Act 199663,

• “state pension credit” means state pension credit under the State Pension Credit Act 200264,

• “statutory adoption pay” means statutory adoption pay under section 171ZL of the 1992 Act65,

• “statutory maternity pay” means statutory maternity pay under section 164 of the 1992 Act66,

• “statutory parental bereavement pay” means statutory parental bereavement pay under section 171ZZ6 of the 1992 Act67,

• “statutory paternity pay” means statutory paternity pay payable under Part 12ZA of the 1992 Act68,

• “statutory shared parental pay” means statutory shared parental pay under section 171ZU or 171ZV of the 1992 Act69,

• “statutory sick pay” means statutory sick pay under section 151 of the 1992 Act70,

• “student” means a person, other than a person in receipt of a training allowance, who is attending or undertaking—

  1. a

     a course of study at an educational establishment, or

  2. b

     a qualifying course, within the meaning of regulation 17A of the Jobseeker’s Allowance Regulations71,

• “student income” is a type of unearned income, and has the meaning given by regulation 59,

• “student loan” means a loan towards a student’s maintenance pursuant to section 73 of the Education (Scotland) Act 198072, any Regulations made under section 22 of the Teaching and Higher Education Act 199873 or article 3 of the Education (Student Support) (Northern Ireland) Order 199874 and includes a young student’s bursary paid under regulation 4(1)(c) of the Students’ Allowances (Scotland) Regulations 200775,

• “the Thalidomide Trust” means the registered charity of that name (number 266220) established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that their mother had taken a preparation containing the drug known as Thalidomide during pregnancy,

• “training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—

  1. a

     out of public funds by a Government department or by or on behalf of Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise, the Secretary of State, the Young People’s Learning Agency for England, or the Welsh Ministers,

  2. b

     to a person for that person’s maintenance or in respect of a member of the person’s family, and

  3. c

     for the period, or part of the period, during which the person is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to the person or so provided or approved by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise or the Welsh Ministers,

  but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that that person is following a course of full-time education, other than under arrangements made under section 2 of the 1973 Act, or is training as a teacher,

• “training course” means a course of training or instruction provided wholly or partly by or on behalf of or in pursuance of arrangements made with, or approved by or on behalf of, Skills Development Scotland, Scottish Enterprise, Highlands and Islands Enterprise, a government department or the Secretary of State,

• “unearned income” has the meaning given by regulation 57 (meaning of “unearned income”),

• “universal credit” has the meaning given by section 1 of the 2012 Act,

• F150“vaccine damage payment” means a payment made under the Vaccine Damage Payments Act 1979,

• F178“the Victims of Overseas Terrorism Compensation Scheme” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010,

• “voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit,

• “war disablement pension” means any retired pay or pension or allowance payable in respect of disablement under an instrument specified in section 639(2) of ITEPA76,

• “welfare fund” means any fund maintained by a local authority in terms of section 1 of the Welfare Funds (Scotland) Act 201577,

• “working tax credit” means a working tax credit under section 10 of the Tax Credits Act 200278,

• “Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 200279, and

• “young person” has the meaning given in regulation 6.

In paragraph (2), “modular course” means a course of study which consists of two or more modules, the successful completion of a specified number of which is required before a person is considered by the educational establishment to have completed the course.

In these Regulations, where an amount is to be rounded to the nearest penny, a fraction of a penny is to be disregarded if it is less than half a penny and, if it is a half penny or more, is to be treated as a whole penny.

For the purposes of these Regulations, two persons are to be taken to be estranged only if their estrangement constitutes a breakdown of the relationship between them.

In these Regulations, references to any person in receipt of state pension credit includes a person who would be in receipt of state pension credit but for regulation 13 of the State Pension Credit Regulations 2002 (small amounts of state pension credit)82.

In paragraph (2) “polygamous marriage” means a marriage during which a party to it is married to more than one person and which took place under the laws of a country which permits polygamy.

In these Regulations “young person” means a person who falls within the definition of “qualifying young person” in regulation 5 of the 2013 Regulations (meaning of qualifying young person).

Whether a person is responsible for a child or young person for the purposes of these F9Regulations is determined as follows.

A person is responsible for a child or young person who normally lives with them.

But a person is not responsible for a young person if the two of them are living as a couple.

Where a child or young person normally lives with two or more persons who are not a couple, only one of them is to be treated as responsible and that is the person who has the main responsibility.

Where a person has an award of universal credit and the Secretary of State has made a determination under regulation 4(5) of the 2013 Regulations, the local authority may determine which person has the main responsibility in accordance with the Secretary of State’s determination.

A child or young person is to be treated as not being the responsibility of any person during any period when the child or young person is a prisoner.

In these Regulations, “non-dependant” means any person, except someone to whom paragraph (2) applies, who normally resides with an applicant or with whom an applicant normally resides.

Subject to the following provisions of this regulation, a person is to be treated as occupying as a home the dwelling normally occupied as a home by that person or, if the person is a member of a family, by the person and that family, and is not to be treated as occupying any other dwelling as a home.

In determining whether a dwelling is the dwelling normally occupied as a person’s home for the purpose of paragraph (1) regard must be had to any other dwelling occupied by the person or any other person referred to in that paragraph whether or not that dwelling is in Scotland.

Where a person has required to move into temporary accommodation because of the carrying out of essential repairs to the dwelling normally occupied as that person’s home, and the person is liable to make payments in respect of either the dwelling which the person normally occupies as a home or the temporary accommodation, the person is to be treated as occupying as a home the dwelling in respect of which the person is liable to make payments.

Where a person is required to reside in a dwelling which is a bail hostel or probation hostel approved by the Secretary of State under section 13 of the Offender Management Act 200787, that person is not to be treated as occupying that dwelling as a home.

A person to whom paragraph (11) applies is to be treated as occupying the dwelling normally occupied as the person’s home for a period not exceeding 13 weeks beginning from the first day the person enters residential accommodation, but a person is not to be treated as occupying that dwelling as a home if the total of all periods in residential accommodation exceeds 52 weeks.

A person to whom paragraph (16) applies is to be treated as occupying the dwelling normally occupied as a home during any period of temporary absence, but the period during which the person is treated as occupying the dwelling must not exceed 52 weeks beginning from the first day of temporary absence.

Subject to the following provisions of this regulation, a person is to be treated for the purposes of these Regulations as engaged in remunerative work if that person is engaged, or, where hours of work fluctuate, is engaged on average, for not less than 16 hours a week, in work for which payment is made or which is done in expectation of payment.

Where, for the purposes of paragraph (2)(a), a person’s recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which that person does not work, those periods and any other periods not forming part of such holidays or vacations during which the person is not required to work are to be disregarded in establishing the average hours for which the person is engaged in work.

Where no recognisable cycle has been established in respect of a person’s work, regard must be had to the number of hours or, where those hours will fluctuate, the average of the hours which the person is expected to work in a week.

A person is to be treated as engaged in remunerative work during any period for which the person is absent from work referred to in paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.

A person who is a qualifying income-related benefit claimant for more than 3 days in any reduction week is to be treated as not being in remunerative work in that week.

A person is not to be treated as engaged in remunerative work on any day on which that person is on maternity leave, paternity leave, shared parental leave, parental bereavement leave or adoption leave or is absent from work because the person is ill.

In this regulation, “sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 199399 out of sums allocated to it for distribution under that section.

A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 33 (date on which entitlement is to begin).

The condition referred to in paragraph (1) is that the amount of council tax reduction calculated under this regulation is not less than the amount of council tax reduction calculated under regulation 14 (conditions of entitlement to council tax reduction – dwellings in bands E to H).

The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 33 (date on which entitlement is to begin).

The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

Subject to paragraph (2), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day absent from the dwelling.

Paragraph (1) does not include a person whose absence from the dwelling is part of a period of temporary absence.

Subject to paragraph (6), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day treated as not being in Great Britain in accordance with this regulation.

Subject to paragraph (6), a person is to be treated as not being in Great Britain if that person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.

A person is not to be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.

This paragraph applies to a person who has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland who would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (c).

A person to whom paragraph (2) or (3) applies is to be treated as being in Great Britain, unless the person is to be treated as not in Great Britain under regulation 16.

This paragraph applies where the person was entitled to council tax reduction immediately before the beginning of the period of temporary absence.

In this regulation “appropriately qualified” means qualified to provide medical treatment or physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.

A person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day a person subject to immigration control.

Except to the extent that a student may be entitled to second adult rebate by virtue of regulation 13 (conditions of entitlement to council tax reduction), a student to whom paragraph (2) applies is not entitled to council tax reduction in respect of a day and a dwelling of which that student is resident.

Where paragraph (3)(e) applies to a full-time student and the student ceases, for a period of 56 days or less, to be incapable or to be treated as incapable of work, on the student again becoming incapable or treated as incapable of work, paragraph (3)(e) applies for so long as the student remains incapable or is treated as remaining incapable of work.

A full-time student to whom paragraph (3)(j) applies, is to be treated as satisfying that sub-paragraph from the date on which the student made a request for the supplementary requirement, allowance, bursary or payment as the case may be.

In paragraph (7) “academic year” means the period of 12 months beginning on 1 January, 1 April, 1 July or 1 September according to whether the course in question begins in the winter, the spring, the summer or the autumn respectively but if students are required to begin attending the course during August or September and to continue attending through the autumn, the academic year of the course is to be considered to begin in the autumn rather than the summer.

Arrears of council tax are not recoverable if they arise in consequence of an over‑entitlement to council tax reduction as described in paragraph (2).

This paragraph applies to an over-entitlement which arises in consequence of an official error where the applicant or a person acting on their behalf or any other person to whom the council tax reduction is awarded could not have reasonably been expected to realise that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.

In this regulation, “over-entitlement” means an amount of council tax reduction which was awarded and to which there was no entitlement (whether on the initial decision or as subsequently reviewed or superseded or further reviewed or superseded).

Where an application is not made in the form described in paragraph (1)(a) or (b) it is defective.

A defective application is to be treated as if it had been validly made in the first instance if, in any particular case, one of the conditions specified in paragraph (5) is satisfied.

An application made on an approved form is for the purposes of these Regulations properly completed if completed in accordance with the instructions on the form, including any instructions to provide information and evidence in connection with the application.

Where the relevant authority has published a telephone number for the purpose of receiving applications for council tax reduction, an application may be made by telephone to that telephone number.

The relevant authority may determine that an application made by telephone is not a valid application unless the applicant approves a written statement of the person’s circumstances, provided by the relevant authority.

An application made by telephone in accordance with paragraph (1) is defective unless the relevant authority is provided with all the information requested by it during the telephone call.

Where an application made by telephone in accordance with paragraph (1) is defective, the applicant must be given an opportunity to correct the defect.

If the applicant corrects the defect referred to in paragraph (4) within one month, or any longer period the relevant authority considers reasonable, of the date the authority last drew attention to the defect, the application is to be treated as if it had been validly made in the first instance.

If the person does not correct the defect within one month, or any longer period the relevant authority considers reasonable, of the date the authority last drew attention to the defect, the application may be treated as if it had not been defective if the relevant authority considers that it has sufficient information to determine the application.

Except in the case of an application made by a person living abroad, where a person has not become liable for council tax to a relevant authority but it is anticipated that the person will become liable within the period of 8 weeks, the person may apply for council tax reduction at any time in that period and, provided that liability arises within that 8 week period, the relevant authority is to treat the application as having been made on the day on which the liability for council tax arises.

Except in the case of an application made by a person living abroad, where the applicant is not entitled to council tax reduction in the reduction week immediately following the date of the application but the relevant authority is of the opinion that unless there is a change of circumstances the applicant will be entitled to council tax reduction for a period beginning not later than the thirteenth reduction week following the date on which the application is made, the relevant authority may treat the application as made on a date in the reduction week immediately preceding the first reduction week of that period of entitlement and grant entitlement to council tax reduction accordingly.

In the case of a person who has attained, or whose partner has attained, the age which is 17 weeks younger than pensionable age, paragraph (5) applies as if for the reference to the thirteenth reduction week, there was substituted a reference to the seventeenth reduction week.

Subject to paragraphs (2) to (4) an applicant must furnish any certificates, documents, information and evidence in connection with an application for council tax reduction or existing entitlement to council tax reduction as may reasonably be required by the relevant authority in order to determine that person’s entitlement to, or continuing entitlement to, council tax reduction and must do so within one month of the authority requiring the applicant to do so, or any longer period the authority considers reasonable.

Nothing in this regulation requires a person to furnish any certificates, documents, information or evidence relating to a payment to which paragraph (3) applies.

In this regulation “pension fund holder” means the trustees, managers or scheme administrators, as the case may be, of the scheme concerned.

Subject to paragraph (2), at any time before a relevant authority has made a determination on an application the applicant may amend the application by notice in writing sent to the office designated by the relevant authority as the office to which applications should be sent.

Where an application is made by telephone in accordance with regulation 25 (telephone applications) an amendment may be made by telephone to the telephone number specified by the relevant authority for the purpose of that regulation.

Any application amended in accordance with paragraph (1) or (2) is to be treated as if it had been in its amended state when it was first made.

An applicant may withdraw the application at any time by notice in writing delivered or sent to the office designated by the relevant authority as the office to which applications should be sent before the relevant authority has determined the application.

Where the application was made by telephone in accordance with regulation 25, the withdrawal may be made by telephone to the telephone number specified by the relevant authority for the purpose of that regulation.

Any notice of withdrawal given in accordance with paragraph (1) or (2) has effect when it is received by the relevant authority.

Deemed agreement referred to in paragraph (2) subsists until the applicant gives notice to revoke the agreement, and the notice takes effect from the date specified in it, being a date not less than 7 working days after the date on which the notice is given.

In this regulation—

• “address” includes any number or address used for the purpose of electronic communications or storage,

• “document” includes an application, notice, certificate, information and evidence,

• “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000144,

• “legible in all material respects” means that the information contained in the document is available to the recipient to no lesser extent than it would be if sent or given by means of a document in printed form, and

• “official computer system” means a computer system maintained by or on behalf of the relevant authority for the sending, receiving, processing or storing of an application.

Subject to paragraph (8), this regulation applies only where a change of circumstances occurs in the case of an applicant who does not have an award of universal credit.

Subject to the provisions of this regulation, for the purpose of calculating entitlement to council tax reduction a change of circumstances which affects entitlement to council tax reduction is to take effect from the first day of the reduction week starting immediately after the date on which the change actually occurs, and where that change is cessation of entitlement to any benefit under the benefit Acts, the date on which the change actually occurs is the day immediately following the last day of entitlement to that benefit.

Subject to paragraph (4), where the change of circumstances is a change in the amount of council tax payable, it takes effect from the day on which it actually occurs.

Where the change of circumstances is a change in the amount a person is liable to pay in respect of council tax in consequence of Regulations under section 80 of the Act (reduced amounts of council tax)145 or changes in the discount to which a dwelling may be subject under section 79 of that Act146, it takes effect from the day on which the change in amount has effect.

Where the change of circumstances is an amendment to these Regulations, it takes effect from the date on which the amendment to these Regulations comes into force.

Where the change of circumstances is the applicant’s acquisition of a partner, it takes effect on the day on which the acquisition takes place.

Where the change of circumstances is the applicant’s separation from a partner, it takes effect on the day on which the separation takes place.

Where the change of circumstances is the death of an applicant’s partner and at the date of that death neither the applicant nor the applicant’s partner had any award of universal credit, F17... the change of circumstances takes effect on the date of that death.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If two or more changes of circumstances occurring in the same reduction week would, but for this paragraph, take effect in different reduction weeks in accordance with paragraphs (1) to F18(8) they take effect from the day to which the appropriate paragraph from (2) to F18(8) refers, or, where more than one day is concerned, from the earlier day.

Where the change of circumstances is that income, or an increase in the amount of income, other than a benefit or an increase in the amount of a benefit under the 1992 Act, Part 4 of the 2012 Act or article 24A of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011147, is paid in respect of a past period and there was no entitlement to income of that amount during that period, it takes effect from the first day on which the income, had it been paid in that period at intervals appropriate to that income, would have been taken into account for the purposes of these Regulations.

Without prejudice to paragraph (8), where the change of circumstances is the payment of income or arrears of income in respect of a past period, it takes effect from the first day on which the income, had it been timeously paid in that period at intervals appropriate to that income, would have been taken into account for the purposes of these Regulations.

Subject to paragraph (9), this regulation applies only where a change of circumstance occurs in the case of an applicant who has an award of universal credit.

Where the local authority becomes aware of a change of circumstances which is relevant to the administration of its local council tax reduction scheme, but is not relevant to the F105award of universal credit, the change takes effect from the first Monday immediately following the date on which the change occurs.

Where the change of circumstances is an amendment to these Regulations, the change takes effect from the date on which the amendment to these Regulations comes into force.

Subject to paragraph (7), where the change of circumstances is a change in the amount of council tax payable, the change takes effect from the day on which the change in amount actually occurs.

Where the change of circumstances is a change in the amount a person is liable to pay in respect of council tax in consequence of Regulations made under section 80 of the Act or changes in the discount to which a dwelling may be subject under section 79 of the Act, the change takes effect from the day on which the change in amount has effect.

Where the change of circumstances is the death of an applicant’s partner and at the date of that death the partners jointly had an award of universal credit, the change takes effect on the last day on which the applicant’s partner is treated as if they had not died for the purpose of entitlement to universal credit in accordance with regulation 37(a) (run-on after a death) of the 2013 Regulations.

Where the change of circumstances is the death of an applicant’s partner and at the date of that death either the applicant or the applicant’s partner had an award of universal credit but it was not to the partners jointly, the change of circumstances takes effect on the date of that death.

Where as a result of a change of circumstances leading to an alteration of an award of a benefit payable under the Benefits Acts or the Social Security (Scotland) Act 2018, there is awarded a premium described in paragraph F62(11), the change of circumstances takes effect from the beginning of the first day of the reduction week starting immediately after the day on which the change of circumstances actually occurs.

The income and capital of an applicant’s partner is to be treated as income and capital of the applicant and is to be calculated or estimated in accordance with the provisions of this Part in the same way the applicant’s income and capital is calculated or estimated and any reference to the “applicant” in this Part and in schedule 4 is, except where the context otherwise requires, to be construed for the purposes of this Part as if it included a reference to the applicant’s partner.

The income and capital of a child or young person is not to be treated as the income and capital of the applicant.

Where it appears to the relevant authority that a non-dependant and the applicant have entered into arrangements in order to take advantage of the council tax reduction scheme set out in these Regulations and the non-dependant has more capital and income than the applicant, the authority must, except where the applicant is on a qualifying income-related benefit, treat the applicant as possessing the capital and income of the non-dependant and must disregard any capital and income which the applicant does possess.

Where an applicant is treated as possessing the capital and income of a non-dependant under paragraph (1) the capital and income of that non-dependant is to be calculated or estimated in accordance with the provisions of this Part as if it was the capital and income of the applicant and any reference to the “applicant” is, except where the context otherwise requires, to be construed for the purposes of this Part as if it were a reference to that non-dependant.

This regulation and regulations 39 to F2041A apply where neither the applicant nor the applicant’s partner, nor the partners jointly, have an award of universal credit.

Where the amount of an applicant’s earnings changes during a period of entitlement to council tax reduction, average weekly earnings are to be estimated by reference to the applicant’s likely earnings from the employment over a period that is appropriate to allow the average weekly earnings to be estimated accurately but the length of the period is not in any case to exceed 52 weeks.

For the purposes of this regulation the applicant’s employed earnings are to be calculated in accordance with Chapter 3 of this Part.

For the purpose of regulation 38(2)(a), where an applicant’s income consists of self-employed earnings the applicant’s average weekly earnings are to be estimated by reference to the earnings from that employment over such period as is appropriate in order that the applicant’s average weekly earnings may be estimated accurately but the length of the period is not in any case to exceed 52 weeks.

For the purposes of this regulation the applicant’s self-employed earnings are to be calculated in accordance with Chapter 3 of this Part.

For the purpose of regulation 38(2)(b), an applicant’s unearned income must, except where paragraph (2) applies, be estimated over a period that is appropriate to allow the applicant’s average weekly income to be estimated accurately but the length of the period is not in any case to exceed 52 weeks F130....

The period over which any benefit under the benefit Acts is to be taken into account is the period in respect of which that benefit is payable.

For the purposes of this regulation unearned income is to be calculated in accordance with Chapter 4 of this Part.

This regulation applies where an applicant receives a child tax credit or a working tax credit.

The period over which that tax credit is to be taken into account, for the purposes of estimating an applicant’s average weekly unearned income in accordance with regulation 41 (average weekly unearned income), is set out in paragraph (3).