The Council Tax Reduction (Scotland) Regulations 2012

Extended council tax reduction

68.—(1) Subject to regulation 71 (extended council tax reduction: movers), a person who is entitled to council tax reduction by virtue of the general conditions of entitlement is entitled to extended council tax reduction where—

(a) the person or any partner of the person was entitled to a qualifying income-related benefit;

(b) entitlement to a qualifying income-related benefit ceased because the person or the person’s partner—

(i) commenced employment as an employed or self-employed earner;

(ii) increased their earnings from employment as an employed or self-employed earner; or

(iii) increased the number of hours worked in employment as an employed or self-employed earner,

and that employment is, or the increased earnings or increased number of hours are, expected to last 5 weeks or more; and

(c) the person or the person’s partner had been entitled to and in receipt of a qualifying income-related benefit, jobseeker’s allowance or a combination of those benefits for a continuous period of at least 26 weeks before the day on which the entitlement to a qualifying income-related benefit ceased.

(2) For the purpose of paragraph (1)(c), a person or any partner of the person is to be treated as having been entitled to and in receipt of a qualifying income-related benefit or jobseeker’s allowance during any period of less than 5 weeks in respect of which the person or the person’s partner was not entitled to any of those benefits because the person or the person’s partner was engaged in remunerative work as a consequence of their participation in an employment zone programme.

(3) For the purposes of this regulation, where a person or any partner of the person is entitled to and in receipt of joint-claim jobseeker’s allowance the person or the person’s partner, as the case may be, is to be treated as being entitled to and in receipt of jobseeker’s allowance.

(4) For the purposes of this regulation, a person is entitled to council tax reduction by virtue of the general conditions of entitlement where—

(a) the person ceased to be entitled to council tax reduction on vacating the dwelling in which the person was resident;

(b) the day on which the person vacated the dwelling was either in the week in which entitlement to a qualifying income-related benefit ceased, or in the preceding week; and

(c) entitlement to the qualifying income-related benefit ceased in any of the circumstances listed in paragraph (1)(b).

(5) This regulation does not apply where, on the day before a person’s entitlement to income support ceased, regulation 6(5) of the Income Support Regulations(1) (remunerative work: housing costs) applied to that person.

(1)

Regulation 6(5) was added by S.I. 2001/488 and amended by S.I. 2007/3183 and 2008/1554.