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

Calculation of income on a weekly basis

28.—(1) For the purposes of regulation 14(5) (conditions of entitlement to council tax reduction) the income of an applicant is to be calculated on a weekly basis by—

(a) calculating or estimating the amount which is likely to be the applicant’s average weekly income in accordance with this Part;

(b) adding to that amount the weekly income calculated under regulation 27(2) (meaning of “income”: calculation of tariff income from capital); and

(c) then deducting any relevant child care charges to which regulation 29 (treatment of child care charges) applies from any earnings which form part of the average weekly income or, in a case where the conditions in paragraph (2) are met, from those earnings plus whichever credit specified in paragraph (2)(b) is appropriate, up to a maximum deduction in respect of the applicant’s family of whichever of the sums specified in paragraph (3) applies in the applicant’s case.

(2) The conditions referred to in paragraph (1)(c) are that—

(a) the applicant’s earnings which form part of the applicant’s average weekly income are less than the lower of the relevant child care charges or whichever of the deductions specified in paragraph (3) otherwise applies; and

(b) the applicant or, if the applicant is a member of a couple, either of them is in receipt of working tax credit or child tax credit.

(3) The maximum deduction to which paragraph (1)(c) refers is—

(a) where the applicant’s family includes only one child in respect of whom relevant child care charges are paid, £175 per week; and

(b) where the applicant’s family includes more than one child in respect of whom relevant child care charges are paid, £300 per week.