Scottish Statutory Instruments
2012 No. 303
Council Tax
The Council Tax Reduction (Scotland) Regulations 2012
Laid before the Scottish Parliament
9th November 2012
Coming into force
28th January 2013
The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 1992 and all other powers enabling them to do so.
Textual Amendments
Marginal Citations
PART 1SGeneral
Citation and commencementS
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
InterpretationS
2.—[(1) ...
...
“the 1992 Act” means the Social Security Contributions and Benefits Act 1992 ;
...
“local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994 ;
...
“self-employed earner” has the meaning given by section 2(1)(b) of the 1992 Act (categories of earners);
...
“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;
...
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
Marginal Citations
Non-dependantsS
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Young personsS
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Occupation of a dwelling as a homeS
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Remunerative workS
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2SFamilies
Entitlement of only one member of a familyS
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Couples: polygamous marriagesS
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicant in receipt of income-related benefitS
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Responsibility for another personS
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Membership of a householdS
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3SApplication of the Regulations
ApplicationS
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prescribed yearsS
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4SEntitlement to council tax reduction
Conditions of entitlement to council tax reductionS
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions of entitlement to council tax reduction – dwellings in bands E to HS
14A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: absenteesS
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: persons treated as not being in Great BritainS
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons treated as being in Great BritainS
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Temporary absence from Great BritainS
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: persons subject to immigration controlS
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: studentsS
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-recovery of council tax arrears caused by official errorS
20A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5SApplicable amount
Applicable amountS
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable amount: polygamous marriages.S
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transitional family premiumS
22A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable amount: persons who have an award of universal creditS
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 6SIncome and capital
CHAPTER 1SGeneral
Calculation of income and capital of members of applicant's family and of a polygamous marriageS
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Circumstances in which capital and income of non-dependant is to be treated as applicant'sS
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2SIncome and capital where there is an award of universal credit
Calculation of income and capital: persons who have an award of universal creditS
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3SIncome
Calculation of income on a weekly basisS
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of child care chargesS
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Average weekly earnings of employed earnersS
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Average weekly earnings of self-employed earnersS
30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Average weekly income other than earningsS
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of average weekly income from ... tax creditsS
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of weekly incomeS
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4SEmployed earners
Earnings of employed earnersS
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of net earnings of employed earnersS
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5SSelf-employed earners
Earnings of self-employed earnersS
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of net profit of self-employed earnersS
37.—(1) For the purposes of regulation 30 (average weekly earnings of self-employed earners) the earnings of an applicant to be taken into account are—
(a)in the case of a self-employed earner who is engaged in employment on that earner's own account, the net profit derived from that employment;
(b)in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners' Benefits) Regulations 1975 , that earner's share of the net profit derived from that employment, less—
(i)an amount in respect of income tax and social security contributions payable under the 1992 Act calculated in accordance with regulation 38 (deduction of tax and contributions for self-employed earners); and
(ii)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
(2) Any sum, where applicable, specified in Schedule 3 is to be disregarded when calculating a self-employed earner's net profit.
(3) For the purposes of paragraph (1)(a) the net profit of the employment is, except where paragraph (9) applies, to be calculated by taking into account the earnings of the employment over the assessment period less—
(a)subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of that employment;
(b)an amount in respect of—
(i)income tax; and
(ii)social security contributions payable under the 1992 Act; and
(c)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
(4) For the purposes of paragraph (1)(b) the net profit of the employment is to be calculated by taking into account the earnings of the employment over the assessment period less, subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of the employment.
(5) Subject to paragraph (6), no deduction is to be made under paragraph (3)(a) or (4), in respect of—
(a)any capital expenditure;
(b)the depreciation of any capital asset;
(c)any sum employed or intended to be employed in the setting up or expansion of the employment;
(d)any loss incurred before the beginning of the assessment period;
(e)the repayment of capital on any loan taken out for the purposes of the employment;
(f)any expenses incurred in providing business entertainment; or
(g)any debts, except bad debts proved to be bad, but this sub-paragraph does not apply to any expenses incurred in the recovery of a debt.
(6) A deduction is to be made under paragraph (3)(a) or (4) in respect of the repayment of capital on any loan used for—
(a)the replacement in the course of business of equipment or machinery; and
(b)the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.
(7) The relevant authority is to refuse to make a deduction in respect of any expenses under paragraph (3)(a) or (4) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.
(8) For the avoidance of doubt—
(a)a deduction is not to be made under paragraph (3)(a) or (4) in respect of any sum unless it has been expended for the purposes of the employment;
(b)a deduction is to be made under paragraph (3)(a) or (4) in respect of—
(i)the excess of any value added tax paid over value added tax received in the assessment period;
(ii)any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair; and
(iii)any payment of interest on a loan taken out for the purposes of the employment.
(9) Where an applicant is engaged in employment as a child minder the net profit of the employment is to be one-third of the earnings of that employment, less—
(a)an amount in respect of—
(i)income tax; and
(ii)social security contributions payable under the 1992 Act;
calculated in accordance with regulation 38 (deduction of tax and contributions of self-employed earners); and
(b)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
(10) For the avoidance of doubt where an applicant is engaged in employment as a self-employed earner and is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of those employments is not to be offset against earnings in any other of the applicant's employments.
(11) The amount in respect of any qualifying premium is to be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period, and for the purposes of this regulation the daily amount of the qualifying premium is to be determined—
(a)where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365; and
(b)in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.
(12) In this regulation “qualifying premium” means any premium which is payable periodically in respect of a personal pension scheme and is payable on or after the date of the application.
Modifications etc. (not altering text)
Marginal Citations
Deduction of tax and contributions of self-employed earnersS
38.—(1) The amount to be deducted in respect of income tax under regulation 37(1)(b)(i), (3)(b)(i) or (9)(a)(i) (calculation of net profit of self-employed earners) is to be calculated on the basis of the amount of chargeable income and as if that income was assessable to income tax at the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 35(1) of the Income Tax Act 2007 (personal allowance for those aged under 65) as is appropriate to the applicant's circumstances, but, if the assessment period is less than one year the earnings to which the basic rate of tax is to be applied and the amount of the personal reliefs deductible under this paragraph are to be calculated on a pro rata basis.
(2) The amount to be deducted in respect of social security contributions under regulation 37(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) is the total of—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)the amount of Class 4 contributions (if any) which would be payable under section 15 of the 1992 Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period, but if the assessment period is less than one year those limits are to be reduced pro rata.
(3) In this regulation “chargeable income” means—
(a)except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under regulation 37(3)(a) or, as the case may be, (4); and
(b)in the case of employment as a child minder, one-third of the earnings of that employment.
Textual Amendments
Modifications etc. (not altering text)
Marginal Citations
CHAPTER 6SOther income
Calculation of income other than earningsS
39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital treated as incomeS
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional incomeS
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 7SCapital
Capital limitS
42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of capitalS
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disregard of capital of child and young personS
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income treated as capitalS
45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of capital in the United KingdomS
46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of capital outside the United KingdomS
47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional capitalS
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Diminishing notional capitalS
49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital jointly heldS
50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of tariff income from capitalS
51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 7SStudents
CHAPTER 1SGeneral
Interpretation: studentsS
52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of studentsS
53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2SIncome
Calculation of grant incomeS
54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of covenant income where a contribution is assessedS
55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Covenant income where no grant income or no contribution is assessedS
56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relationship with amounts to be disregarded under Schedule 4S
57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other amounts to be disregardedS
58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of student loansS
59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of fee loansS
60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of payments from access fundsS
61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disregard of contributionS
62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Further disregard of student's incomeS
63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income treated as capitalS
64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disregard of changes occurring during summer vacationS
65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 8SAmount of reduction
Maximum council tax reductionS
66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-dependant deductionsS
67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reductionS
68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duration of period of entitlement to extended council tax reductionS
69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of extended council tax reductionS
70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reduction: moversS
71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relationship between council tax reduction and extended council tax reductionS
72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reduction (qualifying contributory benefits)S
73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duration of extended council tax reduction (qualifying contributory benefits)S
74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of extended council tax reduction (qualifying contributory benefits)S
75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reduction (qualifying contributory benefits): moversS
76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)S
77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alternative maximum council tax reductionS
78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Residents of a dwelling to whom regulation 14(6) does not applyS
79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 9SEffective date
Date on which entitlement is to beginS
80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date on which a change of circumstances is to take effectS
81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 10SApplications
Who may applyS
82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Written applicationsS
83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone applicationsS
84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date on which an application is madeS
85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evidence and informationS
86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of applicationsS
87. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Withdrawal of applicationsS
88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 11SNotification of changes of circumstances
Duty to notify changes of circumstancesS
89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alternative means of notifying changes of circumstancesS
90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 11ASReviews
Review of determination on an applicationS
90A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Request for further reviewS
90B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Panel to conduct further reviewsS
90C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conduct of further reviewsS
90D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 12SElectronic communications
Sending documents by electronic communicationS
91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 13SConsequential and transitional provisions
Transitional provisionS
92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Savings provisionS
93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Consequential amendmentsS
94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
JOHN SWINNEY
A member of the Scottish Government
St Andrew's House,
Edinburgh
Regulations 21 and 22
SCHEDULE 1SApplicable amount
PART 1SPersonal Allowances
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
PART 2SFamily Premium
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
PART 3SDisability premiums
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
Disability premiumS
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional condition for the disability premiumS
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Severe disability premiumS
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enhanced disability premiumS
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disabled child premiumS
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Carer premiumS
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons in receipt of concessionary paymentsS
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons in receipt of benefit for anotherS
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4SAmounts of disability premiums
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
PART 5SComponents
ComponentsS
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
Work-related activity componentS
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Support componentS
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of componentsS
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
PART 6STransitional addition
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
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Amount of transitional additionS
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Interpretation of Part 6S
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Regulation 78
SCHEDULE 2SAmount of alternative maximum council tax reduction
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Regulations 35(2) and 37(2)
SCHEDULE 3SSums to be disregarded in the calculation of earnings
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19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
Regulation 39(2)
SCHEDULE 4SSums to be disregarded in the calculation of income other than earnings
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
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20A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
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36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S
37. A crisis payment made for the purpose of meeting an immediate short term need or a payment made for the purpose of meeting a need for community care—S
[(a)from a welfare fund;]
[(aa)by a local authority in exercise of the power in section 20 of the Local Government in Scotland Act 2003 (power to advance well-being) and using funds provided by the Scottish Ministers,]
(b)by a local authority in exercise of the power in section 1 of the Localism Act 2011 (local authority's general power of competence) and using funds provided by the Secretary of State, and in this sub-paragraph local authority means a local authority within the meaning of section 8 of that Act; or
(c)by, or on behalf of, the Welsh Ministers in exercise of the power in section 60 of the Government of Wales Act 2006 (promotion etc. of well-being).
Textual Amendments
Marginal Citations
38. Any payment under Part 10 of the 1992 Act (Christmas bonus for pensioners).S
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Regulation 43(2)
SCHEDULE 5SCapital to be disregarded
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Regulation 93
SCHEDULE 6SSavings provisions
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InterpretationS
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulation 94
SCHEDULE 7SConsequential amendments
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Explanatory Note
These Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have not reached the qualifying age for state pension credit and for persons who have reached that age and receive income support or income-based jobseeker's allowance. (Provision relating to a reduction in liability for council tax reduction for those who have reached the qualifying age for state pension credit and do not receive those benefits is contained in the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.)
Part 1 of the Regulations contains general provisions (regulations 2 to 6).
Part 2 deals with families. Regulation 7 provides that only one member of a family can be entitled to council tax reduction. Regulation 9 provides that where an applicant for council tax reduction is in receipt of an income related benefit the income and capital of all family members is to be treated as the income and capital of the applicant. Regulation 10 describes the situation were a person is to be treated as responsible for another person. Regulation 11 describes the situations where a person is to be treated as being a member of a household.
In Part 3, regulation 12 describes the persons to whom the Regulations apply and regulation 13 provides that the Regulations apply to the financial year commencing 1st April 2013 and each subsequent financial year.
In Part 4, regulation 14 describes the conditions of entitlement to council tax reduction and regulations 15 to 20 describe the categories of persons who are not entitled to council tax reduction. These are absentees from the dwelling (regulation 15), persons treated as not in Great Britain (regulations 16 to 18), persons subject to immigration control (regulation 19) and students (regulation 20).
Part 5 (regulations 21 to 23) and Schedule 1 provide for the calculation of the applicable amount, which is a sum representing the needs of the applicant and the applicant's family.
Part 6 has provision for the calculation of income and capital.
Chapter 1 provides for the income of persons other than the applicant to be treated as the applicant's (regulations 24 and 25). Chapter 2 deals with the calculation of income and capital for persons in receipt of universal credit (regulation 26). Chapter 3 sets out how income should be calculated for the purpose of calculating entitlement to council tax reduction (regulations 27 to 33). Chapter 4 deals with the income of employed earners (regulations 34 and 35) and chapter 5 with the income of self-employed earners (regulations 36 to 38). Schedule 3 sets out the sums to be disregarded when calculating earnings. Chapter 6 deals with other types of income; regulation 39 deals with income other than earnings, regulation 40 with capital to be treated as income and regulation 41 with notional income. Schedule 4 sets out the sums to be disregarded when calculating income other than earnings.
Chapter 7 has provision for the calculation of capital (regulations 42 to 51) and Schedule 5 describes capital that is to be disregarded.
Part 7 provides for the treatment of students. Chapter 1 has general provision for students (regulations 52 and 53) and chapter 2 deals with the calculation of the income of students (regulations 54 to 65).
Part 8 sets out the formula for calculating the maximum amount of council tax reduction to which a person is entitled (regulation 66). It also provides for an extended period of entitlement of up to 4 weeks in specified circumstances (regulations 68 to 77). Regulation 78 and Schedule 2 describe the situation where the alternative maximum council tax reduction applies.
Part 9 deals with when entitlement to council tax reduction begins and when a change in entitlement as a result of a change in circumstances take effect (regulations 80 and 81).
Part 10 deals with the application process. Regulation 82 describes who may apply and regulations 83 to 88 provide for other aspects of the process, including the form of applications and withdrawal of applications.
Part 11 provides for a duty to notify the relevant authority of a change of circumstances (regulations 89 and 90).
Part 12 allows for the sending of documents by electronic communication (regulation 91).
Part 13 contains transitional provision (regulation 92), savings provision (regulation 93 and Schedule 6) and consequential amendments (regulation 94 and Schedule 7).