The Social Security (Miscellaneous Amendments) Regulations 2006

Amendment of the Council Tax Benefit Regulations 2006

9.—(1) The Council Tax Benefit Regulations 2006(1) are amended as follows.

(2) In regulation 32 (notional income)—

(a) in paragraph (2)(c) for “or retirement annuity contract” substitute “, retirement annuity contract or a payment made by the Board of the Pension Protection Fund”;

(b) in paragraph (6)(a) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;

(c) in paragraph (7)(d) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.

(3) In regulation 39 (notional capital)—

(a) in paragraph (2)(d) for “or retirement annuity contract” substitute “, retirement annuity contract or a payment made by the Board of the Pension Protection Fund”;

(b) in paragraph (3)(a) for “or is a pension or other periodical payment made under a personal pension scheme” substitute “, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”;

(c) in paragraph (4)(c) for “or in respect of a pension or other periodical payment made under a personal pension scheme” substitute “, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund”.

(4) In Schedule 2 (amount of alternative maximum council tax benefit)—

(a) in paragraph 1(1) for the words “second adult” to the end of that sub-paragraph substitute—

“(a)

“second adult” means any person or persons residing with the claimant to whom section 131(6) of the Act applies; and

(b)

“persons to whom regulation 45(2) applies” includes any person to whom that regulation would apply were they, and their partner if they had one, below the qualifying age for state pension credit.”.

(b) in paragraph 1(2) for the words “any reductions made under section 13 or 80 (reduced amounts of council tax).” substitute—

• “(a)

  any reductions made in consequence of any enactment in, or under, the 1992 Act; and

  (b)

  in a case to which sub-paragraph (c) in column (1) of the table below applies, the amount of any discount which may be appropriate to the dwelling under the 1992 Act.”;

(c) in the table in paragraph 1, after sub-paragraph (b) insert—

“(c)

Where the dwelling would be wholly occupied by one or more persons to whom regulation 45(2) applies but for the presence of one or more second adults who are in receipt of income support, state pension credit or are persons on an income-based jobseeker’s allowance.

(c)

100 per cent. of the council tax due in respect of that day.”.

(1)

S.I. 2006/215.