[F1138Nature of benefitsU.K.
[F2(1)Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or [F3local authority in Scotland] the benefit shall take such of the following forms as is prescribed in the case of the person—
(a)a payment or payments by the authority to the person;
(b)a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;
(c)both such payment or payments and such reduction.]
[F4References in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit.]
F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)For the purposes of [F6subsection (1)] above the relevant [F7financial year] is the [F7financial year] in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.
F8(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)Regulations under subsection (1) F9... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of [F10Part I or II of the Local Government Finance Act 1992].]
Textual Amendments
F1Ss. 138-140G repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)
F2S. 138(1) substituted for s. 138(1)(2) (1.4.1993) by Local Government Finance Act 1992 (c.14), Sch. 9 para. 19(1)
F3Words in s. 138(1) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c)
F4Words in s. 138(1) inserted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 2; S.I. 1997/618, art. 2(1) (with Sch.)
F5S. 138(3)(4) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(2), Sch. 14
F6Words in s. 138(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(3)
F7Words in s. 138(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(3)
F8S. 138(6)-(8) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(4), Sch. 14
F9Words in s. 138(9) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5), Sch. 14
F10Words in s. 138(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5)