The Council Tax Reduction (Scotland) Regulations 2012

PART 6 S Transitional addition

25.—(1) The applicant is entitled to a transitional addition calculated in accordance with paragraph 28 where the applicant or the applicant's partner— S

(a) is entitled to a converted employment and support allowance [F1 , or would be entitled but for the application of section 1A of the Welfare Reform Act (duration of contributory allowance)]; or

(b) is appealing a conversion decision as described in regulation 5(2)(b) of the Employment and Support Allowance (Existing Awards) Regulations and—

(i) is treated as having limited capability for work by virtue of regulation 30 of the Employment and Support Allowance Regulations M1 as modified by the Employment and Support Allowance (Existing Awards) Regulations; and

(ii) is not in receipt of an income-related employment and support allowance, unless the amount of the transitional addition calculated in accordance with paragraph 28 would be nil.

(2) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—

(a) the reduction of the transitional addition to nil in accordance with paragraph 29;

(b) the end of the applicant's entitlement to council tax reduction;

(c) [F2 the relevant person] ceasing to meet the requirements of sub-paragraph (1)(a) or (b), as the case may be;

(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support; or

F3 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in sch. 1 para. 25(1)(a) inserted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(j)(i)

F2 Words in sch. 1 para. 25(2)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(j)(ii)

F3 Sch. 1 para. 25(2)(e) omitted (31.3.2020) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2020 (S.S.I. 2020/64), regs. 1, 2(a)

Marginal Citations

M1 Regulation 30 was amended by S.I. 2010/840 and 2011/674.

26.—(1) This paragraph applies where— S

(a) the applicant's entitlement to a transitional addition ends because of the ending of the applicant's entitlement to council tax reduction under—

(i) paragraph 25(2)(b);

(ii) paragraph 27(3)(b);

(iii) sub-paragraph (3)(b) of this paragraph; or

(b) within [F4 12] weeks of that termination F5 ... the applicant again becomes entitled to council tax reduction;

(c) in the reduction week in which the applicant again becomes entitled to council tax reduction [F6 the relevant person] is entitled to an employment and support allowance which is not income-related;

F7 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) at the date on which the applicant again becomes entitled to council tax reduction neither the applicant nor the applicant's partner is entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support.

(2) Where this paragraph applies, the applicant is entitled, with effect from the day on which the applicant again becomes entitled to council tax reduction, to a transitional addition of the amount of the transitional addition that would have applied had the applicant's entitlement to a transitional addition not ended (but taking account of the effect which any intervening change of circumstances would have had by virtue of paragraph 29), unless the amount of the transitional addition would be nil.

(3) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—

(a) the reduction of the transitional addition to nil in accordance with paragraph 29;

(b) the end of the applicant's entitlement to council tax reduction;

(c) [F8 the relevant person] no longer being entitled to the employment and support allowance referred to in sub-paragraph (1)(c);

(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support; or

F9 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Word in sch. 1 para. 26(1)(b) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(i)

F5 Words in sch. 1 para. 26(1)(b) omitted (31.3.2020) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2020 (S.S.I. 2020/64), regs. 1, 2(b)(i)

F6 Words in sch. 1 para. 26(1)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(ii)

F7 Sch. 1 para. 26(1)(d) omitted (18.3.2013) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(iii)

F8 Words in sch. 1 para. 26(3)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(iv)

F9 Sch. 1 para. 26(3)(e) omitted (31.3.2020) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2020 (S.S.I. 2020/64), regs. 1, 2(b)(ii)

27.—(1) This paragraph applies where— S

(a) the applicant's entitlement to a transitional addition ends by virtue of [F10 the relevant person] ceasing to be entitled to an employment and support allowance under—

(i) paragraph 25(2)(c);

(ii) paragraph 26(3)(c); or

(iii) sub-paragraph (3)(c) of this paragraph;

(b) F11 ... [F10 the relevant person] again becomes entitled to an employment and support allowance which is not income-related;

[F12 (c) at the date on which the relevant person again becomes entitled to an employment and support allowance which is not income-related, regulation 145(1) of the Employment and Support Allowance Regulations applies to the relevant person;]

(d) at the date on which [F13 the relevant person] again becomes entitled to an employment and support allowance which is not income-related, neither the applicant nor the applicant's partner is entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support.

(2) Where this paragraph applies, the applicant is entitled, with effect from the day that [F14 the relevant person’s] entitlement to employment and support allowance takes effect for council tax reduction purposes, to a transitional addition of the amount of the transitional addition that would have applied had the applicant's entitlement to a transitional addition not ended (but taking account of the effect which any intervening change of circumstances would have had by virtue of paragraph 29), unless the amount of the transitional addition would be nil.

(3) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—

(a) the reduction of the transitional addition to nil in accordance with paragraph 29;

(b) the end of the applicant's entitlement to council tax reduction;

(c) [F10 the relevant person] no longer being entitled to the employment and support allowance referred to in sub-paragraph (1)(b);

(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support; or

F15 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 Words in sch. 1 para. 27(1)(a)(b)(3)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(i)

F11 Words in sch. 1 para. 27(1)(b) omitted (31.3.2020) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2020 (S.S.I. 2020/64), regs. 1, 2(c)(i)

F12 Sch. 1 para. 27(1)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(ii)

F13 Words in sch. 1 para. 27(1)(d) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(iii)

F14 Words in sch. 1 para. 27(2) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(iv)

F15 Sch. 1 para. 27(3)(e) omitted (31.3.2020) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2020 (S.S.I. 2020/64), regs. 1, 2(c)(ii)

Amount of transitional addition S

28.—(1) Subject to paragraph 29, the amount of the transitional addition is the amount by which Amount A exceeds Amount B.

(2) Where a conversion decision as described in regulation 5(2)(a) of the Employment and Support Allowance (Existing Awards) Regulations is made in respect of [F16 the relevant person]—

(a) Amount A is the basic amount that would have applied on the day that decision took effect had that decision not been made; and

(b) Amount B is the basic amount that applied on that day as a result of that decision.

(3) Where [F16 the relevant person] is appealing a conversion decision as described in regulation 5(2)(b) of the Employment and Support Allowance (Existing Awards) Regulations (a decision that an existing award does not qualify for conversion into an award of employment and support allowance) and is treated as having limited capability for work by virtue of regulation 30 of the Employment and Support Allowance Regulations M2 as modified by the Employment and Support Allowance (Existing Awards) Regulations—

(a) Amount A is the basic amount that would have applied on the day [F16 the relevant person] was first treated as having limited capability for work if [F17 the relevant person had not been so treated] as having limited capability for work; and

(b) Amount B is the basic amount that applied on that day as a result of [F16 the relevant person] being [F18 so treated] as having limited capability for work.

(4) In this paragraph and paragraph 29, “basic amount” means the aggregate of the amounts applying in the applicant's case in accordance with regulation 21(a) to (e) (applicable amount) or regulation 22(a) to (f) (applicable amount: polygamous marriages).

Textual Amendments

F16 Words in sch. 1 para. 28(2)(3) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(m)

F17 Words in sch. 1 para. 28(3)(a) substituted (1.10.2013) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2013 (S.S.I. 2013/218), regs. 1, 8(a)

F18 Words in sch. 1 para. 28(3)(b) substituted (1.10.2013) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2013 (S.S.I. 2013/218), regs. 1, 8(b)

Marginal Citations

M2 Regulation 30 was amended by S.I. 2010/840 and 2011/674.

29.—(1) Subject to sub-paragraph (2), where there is a change of circumstances which leads to an increase in the applicant's basic amount, the transitional addition that applies immediately before the change of circumstances is to be reduced by the amount by which Amount C exceeds Amount D. S

(2) If Amount C exceeds Amount D by more than the amount of the transitional addition that applies immediately before the change of circumstances, that transitional addition is to be reduced to nil.

(3) Amount C is the basic amount that applies as a result of the increase.

(4) Amount D is the basic amount that applied immediately before the increase.

[F19 Interpretation of Part 6 S

30.   In this Part “relevant person” means the person who meets the requirements of paragraph 25(1)(a) or (b), as the case may be, by virtue of which the applicant is entitled to a transitional addition under that paragraph.]

Textual Amendments

F19 Sch. 1 para. 30 inserted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(n)