The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 No. 319

SCHEDULE 4 S Capital disregards

PART 1 S Capital to be disregarded

12.  The value of any contract under which— S

(a) the applicant makes one or more payments to another person (“the provider”);

(b) the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom for the applicant on the applicant's death; and

(c) the sole purpose of the plan is to provide or secure the provision of a funeral for the applicant on the applicant's death.