The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

  1. Introductory Text

  2. PART 1 General

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Non-dependants

    4. 4.Young persons

    5. 5.Occupation of a dwelling as a home

    6. 6.Remunerative work

  3. PART 2 Families

    1. 7.Entitlement of only one member of a family

    2. 8.Couples: polygamous marriages

    3. 9.Applicant in receipt of income-related benefit

    4. 10.Responsibility for another person

    5. 11.Membership of a household

  4. PART 3 Application of the Regulations

    1. 12.Application

    2. 13.Prescribed years

  5. PART 4 Entitlement to council tax reduction

    1. 14.Conditions of entitlement to council tax reduction

    2. 14A.Conditions of entitlement to council tax reduction – dwellings in bands E to H

    3. 15.Persons not entitled to council tax reduction: absentees

    4. 16.Persons not entitled to council tax reduction: persons treated as not being in Great Britain

    5. 17.Persons treated as being in Great Britain

    6. 18.Temporary absence from Great Britain

    7. 19.Persons not entitled to council tax reduction: persons subject to immigration control

    8. 19A.Non-recovery of council tax arrears caused by official error

  6. PART 5 Applicable amount

    1. 20.Applicable amount

  7. PART 6 Income and capital

    1. CHAPTER 1 General

      1. 21.Calculation of income and capital of members of applicant's family and of a polygamous marriage

      2. 22.Circumstances in which capital and income of non-dependant is to be treated as applicant's

    2. CHAPTER 2 Income and capital

      1. 23.Calculation of income and capital

      2. 24.Applicant in receipt of guarantee credit

      3. 25.Calculation of income in savings credit only cases

      4. 26.Calculation of income and capital where state pension credit is not payable

      5. 27.Meaning of “income”

      6. 28.Calculation of income on a weekly basis

      7. 29.Treatment of child care charges

      8. 30.Calculation of average weekly income from working tax credits

      9. 31.Calculation of weekly income

    3. CHAPTER 3 Employed earners

      1. 32.Earnings of employed earners

      2. 33.Calculation of net earnings of employed earners

    4. CHAPTER 4 Self-employed earners

      1. 34.Calculation of earnings of self-employed earners

      2. 35.Earnings of self-employed earners

      3. 36.Calculation of net profit of self-employed earners

      4. 37.Deduction of tax and contributions of self-employed earners

    5. CHAPTER 5 Other income

      1. 38.Notional income

      2. 39.Income paid to third parties

    6. CHAPTER 6 Capital

      1. 40.Capital limit

      2. 41.Calculation of capital

      3. 42.Calculation of capital in the United Kingdom

      4. 43.Calculation of capital outside the United Kingdom

      5. 44.Notional capital

      6. 45.Diminishing notional capital

      7. 46.Capital jointly held

  8. PART 7 Amount of reduction

    1. 47.Maximum council tax reduction

    2. 48.Non-dependant deductions

    3. 49.Extended council tax reduction (qualifying contributory benefits)

    4. 50.Duration of period of entitlement to extended council tax reduction (qualifying contributory benefits)

    5. 51.Amount of extended council tax reduction (qualifying contributory benefits)

    6. 52.Extended council tax reduction (qualifying contributory benefits): movers

    7. 53.Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)

    8. 54.Entitlement to extended council tax reduction or extended council tax reduction (qualifying contributory benefits) under the Council Tax Reduction Regulations

    9. 55.Continuing payments where state pension credit claimed

    10. 56.Alternative maximum council tax reduction

    11. 57.Residents of a dwelling to whom regulation 14(6) does not apply

  9. PART 8 Effective date

    1. 58.Date on which entitlement begins

    2. 59.Date on which a change of circumstances is to take effect

    3. 60.Change of circumstances where state pension credit is in payment

  10. PART 9 Applications

    1. 61.Who may apply

    2. 62.Time limit for making an application

    3. 63.Written applications

    4. 64.Telephone applications

    5. 65.Date on which an application is made

    6. 66.Evidence and information

    7. 67.Amendment of applications

    8. 68.Withdrawal of applications

  11. PART 10 Notification of change of circumstances

    1. 69.Duty to notify changes of circumstances

    2. 70.Alternative means of notifying changes of circumstances

  12. PART 10A Review and appeal

    1. 70A.Review of determination on an application

    2. 70B.Appeal against a determination on an application

    3. 70C.Conduct of further reviews

  13. PART 11 Electronic communication

    1. 71.Electronic communication

  14. PART 12 Transitional provision

    1. 72.Transitional provision

  15. Signature

    1. SCHEDULE 1

      Applicable amount

      1. PART 1 Personal allowances

        1. 1.In this Schedule “patient” means a person (other than a...

        2. 2.The amount specified in column (2) below in respect of each...

        3. 3.The amount specified in column (2) below in respect of...

      2. PART 2 Family premium

        1. 4.The amount specified for the purposes of regulation 20(c) (applicable...

      3. PART 3 Disability premiums

        1. 5.For the purposes of regulation 20(d), a premium of an...

        2. 6.(1) Subject to sub-paragraph (2), for the purposes of this...

        3. 7.Severe disability premium

        4. 8.Enhanced disability premium

        5. 9.Disabled child premium

        6. 10.Carer premium

        7. 11.Persons in receipt of concessionary payments

        8. 12.Person in receipt of benefit

      4. PART 4 Amount of disability premium

    2. SCHEDULE 2

      Sums to be disregarded in the calculation of earnings

      1. 1.Where two or more of paragraphs 2 to 5 apply...

      2. 2.In a case where the applicant is a lone parent,...

      3. 3.(1) In a case of earnings from any employment or...

      4. 4.(1) If the applicant or any partner of the applicant...

      5. 5.(1) £20 if the applicant or any partner of the...

      6. 6.(1) Where— (a) the applicant (or if the applicant is...

      7. 7.Any amount or the balance of any amount which would...

      8. 8.Except where the applicant or the applicant's partner qualifies for...

      9. 9.Any earnings, other than earnings referred to in regulation 31(8)(b)...

      10. 10.(1) In a case where the applicant is a person...

      11. 11.Where a payment of earnings is made in a currency...

      12. 12.Any payment in consequence of a reduction of council tax...

    3. SCHEDULE 3

      Sums to be disregarded in the calculation of income other than earnings

      1. 1.Each of the following payments— (a) a war disablement pension...

      2. 2.Any mobility supplement under article 20 of the 2006 Order...

      3. 3.Any supplementary pension under article 23(2) of the 2006 Order...

      4. 4.In the case of a pension awarded at the supplementary...

      5. 5.(1) Any payment which is— (a) made under any of...

      6. 6.£15 of any widowed parent's allowance to which the applicant...

      7. 7.£15 of any widowed mother's allowance to which the applicant...

      8. 8.Where the applicant occupies a dwelling as a home and...

      9. 9.If the applicant— (a) owns the freehold or leasehold interest...

      10. 10.Where an applicant receives income under an annuity purchased with...

      11. 11.(1) Any payment, other than a payment to which sub-paragraph...

      12. 12.Any increase in pension or allowance under Part 2 or...

      13. 13.Any payment ordered by a court to be made to...

      14. 14.Periodic payments made to the applicant or the applicant's partner...

      15. 15.Any income which is payable outside the United Kingdom for...

      16. 16.Any banking charges or commission payable in converting to sterling...

      17. 17.Where the applicant makes a parental contribution in respect of...

      18. 18.(1) Where the applicant is the parent of a student...

      19. 18A.(1) Any payment made in respect of a person who...

      20. 18B.Any payment made by a local authority in accordance with...

      21. 19.(1) Where an applicant's family includes at least one child...

      22. 20.In a case where the conditions of paragraph 10(2) of...

      23. 21.Where the total value of any capital specified in Part...

      24. 22.Except in the case of income from capital specified in...

      25. 23.Where the applicant, or a person who was the partner...

      26. 24.Any payment or interest on a payment made under, or...

    4. SCHEDULE 4

      Capital disregards

      1. PART 1 Capital to be disregarded

        1. 1.Any premises acquired for occupation by the applicant which the...

        2. 2.Any premises which the applicant intends to occupy as the...

        3. 3.Any premises which the applicant intends to occupy as the...

        4. 4.Any premises occupied in whole or in part—

        5. 5.Any future interest in property of any kind, other than...

        6. 6.(1) Where an applicant has ceased to occupy what was...

        7. 7.Any premises where the applicant is taking reasonable steps to...

        8. 8.All personal possessions.

        9. 9.The assets of any business owned in whole or in...

        10. 10.The assets of any business owned in whole or in...

        11. 11.The surrender value of any policy of life insurance by...

        12. 12.The value of any contract under which—

        13. 13.Where an ex-gratia payment has been made by the Secretary...

        14. 14.(1) Subject to sub-paragraph (2), the amount of any trust...

        15. 15.The amount of any payment, other than a war disablement...

        16. 16.(1) Any payment made under or by—

        17. 17.(1) Subject to sub-paragraph (2), an amount equal to the...

        18. 18.Any amount specified in paragraph 19, 20, 21 or 25...

        19. 19.Any amount paid under a policy of insurance in connection...

        20. 20.Any amount paid to the applicant or deposited in the...

        21. 21.(1) Subject to paragraph 22 any amount paid—

        22. 22.(1) Subject to sub-paragraph (3), any payment of £5,000 or...

        23. 23.Where a capital asset is held in a currency other...

        24. 24.The value of the right to receive income from an...

        25. 25.Any arrears of supplementary pension which are disregarded under paragraph...

        26. 26.The dwelling, together with any garage, garden and outbuildings, normally...

        27. 27.(1) Subject to sub-paragraph (2), where the applicant is entitled...

        28. 28.Any payment made under Part 8A of the 1992 Act...

        29. 29.Any payment made as a direct payment as defined in...

        30. 30.Any payment in consequence of a reduction of council tax...

        31. 30A.Where a person elects to be entitled to a lump...

        32. 30B.(1) Any payment of bereavement support payment in respect of...

        33. 30C.Any payment made under or by the Thalidomide Trust.

        34. 30D.Any early years assistance given in accordance with section 24,...

        35. 30E.Any funeral expense assistance given in accordance with section 24,...

        36. 30F.Any payment or interest on a payment made under, or...

        37. 30G.Any payment of winter heating assistance made by virtue of...

        38. 30H.The one-off payment of £500 to NHS and social care...

        39. 30I.The one-off payment of £500 to persons eligible for working...

        40. 30J.Any payment made in connection with the provision of accommodation...

        41. 30K.Any payment made under section 1(2) or section 4(1) or...

        42. 30L.Any payment of a widowed parent’s allowance made under section...

      2. PART 2 Capital not to be treated as income under regulation 27(2)

        1. 31.The value of the right to receive any income under...

        2. 32.The value of the right to receive any rent except...

        3. 33.The value of the right to receive any income under...

        4. 34.Where property is held under a trust, other than—

    5. SCHEDULE 5

      Amount of alternative maximum council tax reduction

      1. 1.Subject to paragraphs 2 and 3, the alternative maximum council...

      2. 2.In determining a second adult's gross income for the purposes...

      3. 3.Where there are two or more second adults residing with...

      4. 4.In this Schedule— “council tax due in respect of that...

  17. Explanatory Note