Amendment of the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012
40.—(1) The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012(1) are amended as follows.
(2) In the scheme set out in the Schedule (council tax reduction scheme (default scheme) 2013)—
(a)in paragraph 2(1) (interpretation), in the definition of “the benefit Acts”, for “and the Welfare Reform Act 2007” substitute “, the Welfare Reform Act 2007 and the Pensions Act 2014”;
(b)in paragraph 45 (notional income: pensioners)
(i)in sub-paragraph (2)(b) after “section 55A” insert “or 55AA”;
(ii)after sub-paragraph (2)(c) insert—
“(d)a state pension under Part 1 of the Pensions Act 2014.”;
(iii)at the end of sub-paragraph (3)(b) omit “and”;
(iv)after sub-paragraph (3)(c) insert—
“(d)in the case of a state pension under Part 1 of the Pensions Act 2014, in the circumstances specified in section 17(7) and (8) of that Act.”;
(v)in sub-paragraph (9) after “(10)” insert “, (11A), (11B)”;
(vi)after sub-paragraph (11) insert—
“(11A) Sub-paragraph (9) does not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension under section 8(2) of the Pensions Act 2014, alters that choice in accordance with Regulations made under section 8(7) of that Act in favour of a lump sum.
(11B) Sub-paragraph (9) does not apply in respect of the amount of an increase of pension where a person, having made a choice in favour of that increase of pension in accordance with Regulations made under section 10 of the Pensions Act 2014, which include provision corresponding or similar to section 8(2) of that Act, alters that choice in favour of a lump sum, in accordance with Regulations made under section 10 of that Act, which include provision corresponding or similar to Regulations made under section 8(7) of that Act.
(11C) In sub-paragraph (11A), “lump sum” means a lump sum under section 8 of the Pensions Act 2014.
(11D) In sub-paragraph (11B), “lump sum” means a lump sum under Regulations made under section 10 of the Pensions Act 2014.”;
(c)in paragraph 60(d) (disregard of changes in tax, contributions etc.) after “under the SSCBA”, insert “or a state pension under Part 1 of the Pensions Act 2014”.
(3) In paragraph 10(1)(a)(ii) (additional condition for the disability premium) of Schedule 3 to the Schedule (applicable amounts: persons who are not pensioners) after “under that Act”, insert “or a state pension under Part 1 of the Pensions Act 2014”.
(4) In paragraph 1(a)(ii) of Schedule 7 to the Schedule (sums disregarded in the calculation of earnings: persons who are not pensioners)—
(a)after “under the Act”, insert “or a state pension under Part 1 of the Pensions Act 2014”;
(b)after “contribution conditions”, insert “or to have the minimum number of qualifying years”.