Regulation 33(2)
1. Any payment made to the applicant in respect of any child care, travel or other expenses incurred, or to be incurred, by the applicant in respect of the applicant’s participation in the Work for Your Benefit Pilot Scheme but only for 52 weeks beginning with the date of receipt of the payment.E+W
Commencement Information
I1Sch. 10 para. 1 in force at 28.11.2013, see reg. 1(2)
2. Any payment made to the applicant in respect of any travel or other expenses incurred, or to be incurred, by the applicant in respect of the applicant’s participation in the Mandatory Work Activity Scheme but only for 52 weeks beginning with the date of receipt of the payment.E+W
Commencement Information
I2Sch. 10 para. 2 in force at 28.11.2013, see reg. 1(2)
[F12A. Any payment made to the applicant in respect of any travel or other expenses incurred, or to be incurred, by the applicant in respect of the applicant’s participation in a scheme prescribed in regulation 3 of the Jobseeker’s Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations 2013 but only for 52 weeks beginning with the date of receipt of the payment.]E+W
Textual Amendments
3. Any payment made to the applicant in respect of any travel or other expenses incurred, or to be incurred, by the applicant in respect of the applicant’s participation in the Employment, Skills and Enterprise Scheme but only for 52 weeks beginning with the date of receipt of the payment.E+W
Commencement Information
I3Sch. 10 para. 3 in force at 28.11.2013, see reg. 1(2)
4. The dwelling together with any garage, garden and outbuildings, normally occupied by the applicant as the applicant’s home including any premises not so occupied which it is impracticable or unreasonable to sell separately, but, notwithstanding paragraph 7 of Schedule 6 (calculation of income and capital of members of applicant’s family and of a polygamous marriage), only one dwelling is to be disregarded under this paragraph.E+W
Commencement Information
I4Sch. 10 para. 4 in force at 28.11.2013, see reg. 1(2)
5. Any premises acquired for occupation by the applicant which the applicant intends to occupy as the applicant’s home within 26 weeks of the date of acquisition or such longer period as is reasonable in the circumstances to enable the applicant to obtain possession and commence occupation of the premises.E+W
Commencement Information
I5Sch. 10 para. 5 in force at 28.11.2013, see reg. 1(2)
6. Any sum directly attributable to the proceeds of sale of any premises formerly occupied by the applicant as the applicant’s home which is to be used for the purchase of other premises intended for such occupation within 26 weeks of the date of sale or such longer period as is reasonable in the circumstances to enable the applicant to complete the purchase.E+W
Commencement Information
I6Sch. 10 para. 6 in force at 28.11.2013, see reg. 1(2)
7. Any premises occupied in whole or in part—E+W
(a)by a partner or relative of a single applicant or any member of the family as that person’s home where that person has attained the qualifying age for state pension credit or is incapacitated;
(b)by the former partner of the applicant as that person’s home; but this provision is not to apply where the former partner is a person from whom the applicant is estranged or divorced or with whom the applicant had formed a civil partnership that has been dissolved.
Commencement Information
I7Sch. 10 para. 7 in force at 28.11.2013, see reg. 1(2)
8. Where an applicant is on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance, the whole of the applicant’s capital.E+W
Commencement Information
I8Sch. 10 para. 8 in force at 28.11.2013, see reg. 1(2)
9. Where the applicant is a member of a joint-claim couple for the purposes of the Jobseekers Act 1995 and the applicant’s partner is on income-based jobseeker’s allowance, the whole of the applicant’s capital.E+W
Commencement Information
I9Sch. 10 para. 9 in force at 28.11.2013, see reg. 1(2)
10. Any future interest in property of any kind, other than land or premises in respect of which the applicant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies.E+W
Commencement Information
I10Sch. 10 para. 10 in force at 28.11.2013, see reg. 1(2)
11.—(1) The assets of any business owned in whole or in part by the applicant and for the purposes of which the applicant is engaged as a self-employed earner, or if the applicant has ceased to be so engaged, for such period as may be reasonable in the circumstances to allow for disposal of any such asset.E+W
(2) The assets of any business owned in whole or in part by the applicant where—
(a)the applicant is not engaged as a self-employed earner in that business by reason of some disease or bodily or mental disablement; but
(b)the applicant intends to become engaged or, as the case may be, re-engaged as a self-employed earner in that business as soon as the applicant recovers or is able to become engaged or re-engaged in that business,
for a period of 26 weeks from the date on which the application for a reduction under an authority’s scheme is made, or is treated as made, or, if it is unreasonable to expect the applicant to become engaged or re-engaged in that business within that period, for such longer period as is reasonable in the circumstances to enable the applicant to become so engaged or re-engaged.
(3) In the case of a person who is receiving assistance under the self-employment route, the assets acquired by that person for the purpose of establishing or carrying on the commercial activity in respect of which such assistance is being received.
(4) In the case of a person who has ceased carrying on the commercial activity in respect of which assistance was received as specified in sub-paragraph (3), the assets relating to that activity for such period as may be reasonable in the circumstances to allow for disposal of any such asset.
Commencement Information
I11Sch. 10 para. 11 in force at 28.11.2013, see reg. 1(2)
12.—(1) Subject to sub-paragraph (2), any arrears of, or any concessionary payment made to compensate for arrears due to the non-payment of—E+W
(a)any payment specified in paragraphs 11, 13 or 14 of Schedule 9;
(b)an income-related benefit under Part 7 of the SSCBA;
(c)an income-based jobseeker’s allowance;
(d)any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001(1);
(e)working tax credit and child tax credit;
(f)an income-related employment and support allowance[F2;]
[F5(h)bereavement support payment under section 30 of the Pensions Act 2014,]
but only for a period of 52 weeks from the date of the receipt of arrears or of the concessionary payment.
(2) In a case where the total of any arrears and, if appropriate, any concessionary payment referred to in sub-paragraph (1) relating to one of the specified payments, benefits or allowances amounts to £5,000 or more (referred to in this sub-paragraph and in sub-paragraph (3) as “the relevant sum”) and is—
(a)paid in order to rectify or to compensate for, an official error as defined in regulation 1(2) of the Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001(2); and
(b)received by the applicant in full on or after 14 October 2001,
sub-paragraph (1) is to have effect in relation to such arrears or concessionary payment either for a period of 52 weeks from the date of receipt, or, if the relevant sum is received in its entirety during the period of an award of a reduction under an authority’s scheme, for the remainder of that period if that is a longer period.
(3) For the purposes of sub-paragraph (2), “the period of an award of a reduction under an authority’s scheme” (“cyfnod dyfarniad o ostyngiad o dan gynllun awdurdod”) means—
(a)the award in which the relevant sum is first received (or the first part thereof where it is paid in more than one instalment); and
(b)where that award is followed by one or more further awards which, or each of which, begins immediately after the end of the previous award, such further award provided that for that further award the applicant—
(i)is the person who received the relevant sum; or
(ii)is the partner of the person who received the relevant sum, or was that person’s partner at the date of that person’s death.
Textual Amendments
F2Sch. 10 para. 12(1)(f): semicolon substituted for comma (15.1.2014) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2014 (S.I. 2014/66), regs. 1, 11(b)(i)
F3Sch. 10 para. 12(1)(g) inserted (15.1.2014) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2014 (S.I. 2014/66), regs. 1, 11(b)(ii)
F4Sch. 10 para. 12(1)(g): semicolon substituted for comma (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2019 (S.I. 2019/11), regs. 1(1), 10(a)(i)
F5Sch. 10 para. 12(1)(h) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2019 (S.I. 2019/11), regs. 1(1), 10(a)(ii)
Commencement Information
I12Sch. 10 para. 12 in force at 28.11.2013, see reg. 1(2)
13. Any sum—E+W
(a)paid to the applicant in consequence of damage to, or loss of the home or any personal possession and intended for its repair or replacement; or
(b)acquired by the applicant (whether as a loan or otherwise) on the express condition that it is to be used for effecting essential repairs or improvement to the home,
which is to be used for the intended purpose, for a period of 26 weeks from the date on which it was so paid or acquired or such longer period as is reasonable in the circumstances to effect the repairs, replacement or improvement.
Commencement Information
I13Sch. 10 para. 13 in force at 28.11.2013, see reg. 1(2)
14. Any sum—E+W
(a)deposited with a housing association as defined in section 1(1) of the Housing Associations Act 1985(3) as a condition of occupying the home;
(b)which was so deposited and which is to be used for the purchase of another home,
for the period of 26 weeks or such longer period as may be reasonable in the circumstances to enable the applicant to complete the purchase.
Commencement Information
I14Sch. 10 para. 14 in force at 28.11.2013, see reg. 1(2)
15. Any personal possessions except those which have been acquired by the applicant with the intention of reducing the applicant’s capital in order to secure entitlement to a reduction under an authority’s scheme or to increase the amount of that reduction.E+W
Commencement Information
I15Sch. 10 para. 15 in force at 28.11.2013, see reg. 1(2)
16. The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.E+W
Commencement Information
I16Sch. 10 para. 16 in force at 28.11.2013, see reg. 1(2)
17. Where the funds of a trust are derived from a payment made in consequence of any personal injury to the applicant or applicant’s partner, the value of the trust fund and the value of the right to receive any payment under that trust.E+W
Commencement Information
I17Sch. 10 para. 17 in force at 28.11.2013, see reg. 1(2)
18.—(1) Any payment made to the applicant or the applicant’s partner in consequence of any personal injury to the applicant or, as the case may be, the applicant’s partner.E+W
(2) But sub-paragraph (1)—
(a)applies only for the period of 52 weeks beginning with the day on which the applicant first receives any payment in consequence of that personal injury;
(b)does not apply to any subsequent payment made to the applicant in consequence of that injury (whether it is made by the same person or another);
(c)ceases to apply to the payment or any part of the payment from the day on which the applicant no longer possesses it;
(d)does not apply to any payment from a trust where the funds of the trust are derived from a payment made in consequence of any personal injury to the applicant.
(3) For the purposes of sub-paragraph (2)(c), the circumstances in which an applicant no longer possesses a payment or a part of it include where the applicant has used a payment or part of it to purchase an asset.
(4) References in sub-paragraphs (2) and (3) to the applicant are to be construed as including references to the applicant’s partner (where applicable).
Commencement Information
I18Sch. 10 para. 18 in force at 28.11.2013, see reg. 1(2)
19. The value of the right to receive any income under a life interest or from a life rent.E+W
Commencement Information
I19Sch. 10 para. 19 in force at 28.11.2013, see reg. 1(2)
20. The value of the right to receive any income which is disregarded under paragraph 15 of Schedule 8 or paragraph 29 of Schedule 9.E+W
Commencement Information
I20Sch. 10 para. 20 in force at 28.11.2013, see reg. 1(2)
21. The surrender value of any policy of life insurance.E+W
Commencement Information
I21Sch. 10 para. 21 in force at 28.11.2013, see reg. 1(2)
22. Where any payment of capital falls to be made by instalments, the value of the right to receive any outstanding instalments.E+W
Commencement Information
I22Sch. 10 para. 22 in force at 28.11.2013, see reg. 1(2)
[F623. Any payment made by a local authority in accordance with—E+W
(a)section 17, 23B, 23C or 24A of the Children Act 1989;
(b)section 12 of the Social Work (Scotland) Act 1968;
(c)section 22, 29, or 30 of the Children (Scotland) Act 1995; or
(d)section 37, 38, 109, 110 or 114 of the Social Services and Well-being (Wales) Act 2014, but excluding any direct payments made under that Act.]
Textual Amendments
F6Sch. 10 para. 23 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 13(a)
24.—[F7(1) Subject to sub-paragraph (2), any payment (or part payment) made by a local authority to a person (“A”) which A passes on to the applicant, where the payment is made in accordance with—E+W
(a)section 23C of the Children Act 1989;
(b)section 29 of the Children (Scotland) Act 1995; or
(c)section 110 of the Social Services and Well-being (Wales) Act 2014.]
(2) Sub-paragraph (1) applies only where A—
(a)was formerly in the applicant’s care, and
(b)is aged 18 or over, and
(c)continues to live with the applicant.
Textual Amendments
F7Sch. 10 para. 24(1) substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 13(b)
Commencement Information
I23Sch. 10 para. 24 in force at 28.11.2013, see reg. 1(2)
25. Any—E+W
(a)social fund payment made pursuant to Part 8 of the SSCBA (the social fund); or
(b)occasional assistance.
Commencement Information
I24Sch. 10 para. 25 in force at 28.11.2013, see reg. 1(2)
26. Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988(4) (deduction of tax from certain loan interest) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements to the home.E+W
Commencement Information
I25Sch. 10 para. 26 in force at 28.11.2013, see reg. 1(2)
27. Any capital which by virtue of paragraph 18 of Schedule 6 (capital treated as income) or paragraph 9 of Schedule 11 (treatment of student loans) is to be treated as income.E+W
Commencement Information
I26Sch. 10 para. 27 in force at 28.11.2013, see reg. 1(2)
28. Where any payment of capital is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.E+W
Commencement Information
I27Sch. 10 para. 28 in force at 28.11.2013, see reg. 1(2)
29.—(1) Any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Independent Living Fund (2006), the Skipton Fund, the Caxton Foundation [F8, an approved blood scheme, the Scottish Infected Blood Support Scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund] [F9, the Windrush Compensation Scheme] or the London Bombings Relief Charitable Fund.E+W
[F10(1A) Any Post Office compensation payment or vaccine damage payment.]
(2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts to which sub-paragraph (1) refers [F11or from a Post Office compensation payment or a vaccine damage payment] and which is made to or for the benefit of—
(a)that person’s partner or former partner from whom that person is not, or where that person has died was not, estranged or divorced or with whom that person has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person’s death;
(b)any child who is a member of that person’s family or who was such a member and who is a member of the applicant’s family; or
(c)any young person who is a member of that person’s family or who was such a member and who is a member of the applicant’s family.
(3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced or, where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved, or if either of them has died, had not been dissolved at the time of the death, which derives from a payment made under or by any of the Trusts to which sub-paragraph (1) refers [F12or from a Post Office compensation payment or a vaccine damage payment] and which is made to or for the benefit of—
(a)the person who is suffering from haemophilia or who is a qualifying person;
(b)any child who is a member of that person’s family or who was such a member and who is a member of the applicant’s family; or
(c)any young person who is a member of that person’s family or who was such a member and who is a member of the applicant’s family.
(4) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts to which sub-paragraph (1) refers [F13or from a Post Office compensation payment or a vaccine damage payment], where—
(a)that person has no partner or former partner from whom that person is not estranged or divorced or with whom that person has formed a civil partnership that has not been dissolved, nor any child or young person who is or had been a member of that person’s family; and
(b)the payment is made either—
(i)to that person’s parent or step-parent; or
(ii)where that person at the date of the payment is a child, a young person or a student who has not completed full-time education and has no parent or step-parent, to that child or young person’s guardian or that student’s guardian,
but only for a period from the date of the payment until the end of two years from that person’s death.
(5) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts to which sub-paragraph (1) refers [F14or from a Post Office compensation payment or a vaccine damage payment], where—
(a)that person at the date of that person’s death (the relevant date) had no partner or former partner from whom that person was not estranged or divorced or with whom that person had formed a civil partnership that had not been dissolved, nor any child or young person who was or had been a member of that person’s family; and
(b)the payment is made either—
(i)to that person’s parent or step-parent; or
(ii)where that person at the relevant date was a child, a young person or a student who had not completed full-time education and had no parent or step-parent, to that child or young person’s guardian or that student’s guardian,
but only for a period of two years from the relevant date.
[F15(5A) Any payment out of the estate of a person, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29 July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter.]
(6) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any capital resource which derives from any payment of income or capital made under or deriving from any of the Trusts [F16or from a Post Office compensation payment or a vaccine damage payment].
(7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts is to be construed as including a reference to the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, [F17an approved blood scheme, the Scottish Infected Blood Support Scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund] [F18, the Windrush Compensation Scheme] and the London Bombings Relief Charitable Fund.
Textual Amendments
F8Words in Sch. 10 para. 29(1) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2018 (S.I. 2018/14), regs. 1(2), 13(a)(i)
F9Words in Sch. 10 para. 29(1) inserted (with application in accordance with reg. 1(3)(4) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2021 (S.I. 2021/34), regs. 1(2), 9(a)
F10Sch. 10 para. 29(1A) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(a)(i)
F11Words in Sch. 10 para. 29(2) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(a)(ii)
F12Words in Sch. 10 para. 29(3) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(a)(iii)
F13Words in Sch. 10 para. 29(4) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(a)(iv)
F14Words in Sch. 10 para. 29(5) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(a)(v)
F15Sch. 10 para. 29(5A) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(a)(vi)
F16Words in Sch. 10 para. 29(6) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(a)(vii)
F17Words in Sch. 10 para. 29(7) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2018 (S.I. 2018/14), regs. 1(2), 13(a)(ii)
F18Words in Sch. 10 para. 29(7) inserted (with application in accordance with reg. 1(3)(4) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2021 (S.I. 2021/34), regs. 1(2), 9(b)
Commencement Information
I28Sch. 10 para. 29 in force at 28.11.2013, see reg. 1(2)
30.—(1) Where an applicant has ceased to occupy what was formerly the dwelling occupied as the home following the applicant’s estrangement or divorce from, or dissolution of the applicant’s civil partnership with, the applicant’s former partner, that dwelling for a period of 26 weeks from the date on which the applicant ceased to occupy that dwelling or, where the dwelling is occupied as the home by the former partner who is a lone parent, for so long as it is so occupied.E+W
(2) In this paragraph “dwelling” (“annedd”) includes any garage, garden and outbuildings, which were formerly occupied by the applicant as the applicant’s home and any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular, in Scotland, any croft land on which the dwelling is situated.
Commencement Information
I29Sch. 10 para. 30 in force at 28.11.2013, see reg. 1(2)
31. Any premises where the applicant is taking reasonable steps to dispose of those premises, for a period of 26 weeks from the date on which the applicant first took such steps, or such longer period as is reasonable in the circumstances to enable the applicant to dispose of those premises.E+W
Commencement Information
I30Sch. 10 para. 31 in force at 28.11.2013, see reg. 1(2)
32. Any premises which the applicant intends to occupy as the applicant’s home, and in respect of which the applicant is taking steps to obtain possession and has sought legal advice, or has commenced legal proceedings, with a view to obtaining possession, for a period of 26 weeks from the date on which the applicant first sought such advice or first commenced such proceedings whichever is the earlier, or such longer period as is reasonable in the circumstances to enable the applicant to obtain possession and commence occupation of those premises.E+W
Commencement Information
I31Sch. 10 para. 32 in force at 28.11.2013, see reg. 1(2)
33. Any premises which the applicant intends to occupy as the applicant’s home to which essential repairs or alterations are required in order to render them fit for such occupation, for a period of 26 weeks from the date on which the applicant first takes steps to effect those repairs or alterations, or such longer period as is necessary to enable those repairs or alterations to be carried out.E+W
Commencement Information
I32Sch. 10 para. 33 in force at 28.11.2013, see reg. 1(2)
34. Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.E+W
Commencement Information
I33Sch. 10 para. 34 in force at 28.11.2013, see reg. 1(2)
35. The value of the right to receive an occupational or personal pension.E+W
Commencement Information
I34Sch. 10 para. 35 in force at 28.11.2013, see reg. 1(2)
36. The value of any funds held under a personal pension scheme.E+W
Commencement Information
I35Sch. 10 para. 36 in force at 28.11.2013, see reg. 1(2)
37. The value of the right to receive any rent except where the applicant has a reversionary interest in the property in respect of which rent is due.E+W
Commencement Information
I36Sch. 10 para. 37 in force at 28.11.2013, see reg. 1(2)
38. Any payment in kind made by a charity or under or by the Trusts, the Fund, MFET Limited, the Skipton Fund, the Caxton Foundation [F19, an approved blood scheme, the Scottish Infected Blood Support Scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund] or the Independent Living Fund (2006).E+W
Textual Amendments
F19Words in Sch. 10 para. 38 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2018 (S.I. 2018/14), regs. 1(2), 13(b)
Commencement Information
I37Sch. 10 para. 38 in force at 28.11.2013, see reg. 1(2)
39. Any payment made pursuant to section 2 of the Employment and Training Act 1973(5) or section 2 of the Enterprise and New Towns (Scotland) Act 1990(6), but only for the period of 52 weeks beginning on the date of receipt of the payment.E+W
Commencement Information
I38Sch. 10 para. 39 in force at 28.11.2013, see reg. 1(2)
40. Any payment in consequence of a reduction of council tax under section 13 of the 1992 Act, (reduction of liability for council tax), but only for a period of 52 weeks from the date of the receipt of the payment.E+W
Commencement Information
I39Sch. 10 para. 40 in force at 28.11.2013, see reg. 1(2)
41. Any grant made in accordance with a scheme made under section 129 of the Housing Act 1988(7) or section 66 of the Housing (Scotland) Act 1988(8) (schemes for payments to assist local housing authority and local authority tenants to obtain other accommodation) which is to be used—E+W
(a)to purchase premises intended for occupation as the applicant’s home; or
(b)to carry out repairs or alterations which are required to render premises fit for occupation as the applicant’s home,
for a period of 26 weeks from the date on which the applicant received such a grant or such longer period as is reasonable in the circumstances to enable the purchase, repairs or alterations to be completed and the applicant to commence occupation of those premises as the applicant’s home.
Commencement Information
I40Sch. 10 para. 41 in force at 28.11.2013, see reg. 1(2)
42. Any arrears of supplementary pension which is disregarded under paragraph 53 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraph 54 or 55 of that Schedule, but only for a period of 52 weeks from the date of receipt of the arrears.E+W
Commencement Information
I41Sch. 10 para. 42 in force at 28.11.2013, see reg. 1(2)
43.—(1) Any payment or repayment made—E+W
(a)as respects England, under regulation 5, 6 or 12 of the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003(9) (travelling expenses and health service supplies);
(b)as respects Wales, under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007(10) (travelling expenses and health service supplies);
(c)as respects Scotland, under regulation 3, 5 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No 2) Regulations 2003(11) (travelling expenses and health service supplies),
but only for a period of 52 weeks from the date of receipt of the payment or repayment.
(2) Any payment or repayment made by the Secretary of State for Health [F20and Social Care], the Scottish Ministers or the Welsh Ministers which is analogous to a payment or repayment mentioned in sub-paragraph (1), but only for a period of 52 weeks from the date of receipt of the payment or repayment.
Textual Amendments
F20Words in Sch. 10 para. 43(2) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2019 (S.I. 2019/11), regs. 1(1), 10(b)
Commencement Information
I42Sch. 10 para. 43 in force at 28.11.2013, see reg. 1(2)
44. Any payment made to such persons entitled to receive benefits as may be determined by or under a scheme made pursuant to section 13 of the Social Security Act 1988(12) in lieu of vouchers or similar arrangements in connection with the provision of those benefits (including payments made in place of healthy start vouchers, milk tokens or the supply of vitamins), but only for a period of 52 weeks from the date of receipt of the payment.E+W
Commencement Information
I43Sch. 10 para. 44 in force at 28.11.2013, see reg. 1(2)
45. Any payment made either by the Secretary of State for Justice or by Scottish Ministers under a scheme established to assist relatives and other persons to visit persons in custody, but only for a period of 52 weeks from the date of the receipt of the payment.E+W
Commencement Information
I44Sch. 10 para. 45 in force at 28.11.2013, see reg. 1(2)
46. Any payment (other than a training allowance) made, whether by the Secretary of State or any other person, under the Disabled Persons (Employment) Act 1944(13) to assist disabled persons to obtain or retain employment despite their disability.E+W
Commencement Information
I45Sch. 10 para. 46 in force at 28.11.2013, see reg. 1(2)
[F2147.—(1) Any payment made by a local authority under section 3 of the Disabled Persons (Employment) Act 1958 to homeworkers assisted under a blind homeworkers’ scheme.E+W
(2) Any payment made by a local authority under Part 4 of the Social Services and Well-being (Wales) Act 2014 to homeworkers assisted under a blind homeworkers’ scheme.”]
Textual Amendments
F21Sch. 10 para. 47 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 13(c)
48.—(1) Any sum of capital to which sub-paragraph (2) applies and—E+W
(a)which is administered on behalf of a person by the High Court or the County Court under Rule 21.11(1) of the Civil Procedure Rules 1998(14) or by the Court of Protection;
(b)which can only be disposed of by order or direction of any such court; or
(c)where the person concerned is under the age of 18, which can only be disposed of by order or direction prior to that person attaining age 18.
(2) This sub-paragraph applies to a sum of capital which is derived from—
(a)an award of damages for a personal injury to that person; or
(b)compensation for the death of one or both parents where the person concerned is under the age of 18.
Commencement Information
I46Sch. 10 para. 48 in force at 28.11.2013, see reg. 1(2)
49. Any sum of capital administered on behalf of a person in accordance with an order made under section 13 of the Children (Scotland) Act 1995, or under Rule 36.14 of the Act of Sederunt (Sheriff Court Ordinary Cause Rules) 1993(15) or under Rule 128 of those Rules, where such sum derives from—E+W
(a)an award of damages for a personal injury to that person; or
(b)compensation for the death of one or both parents where the person concerned is under the age of 18.
Commencement Information
I47Sch. 10 para. 49 in force at 28.11.2013, see reg. 1(2)
50. Any payment to the applicant as holder of the Victoria Cross or George Cross.E+W
Commencement Information
I48Sch. 10 para. 50 in force at 28.11.2013, see reg. 1(2)
51. In the case of a person who is receiving, or who has received, assistance under the self-employment route, any sum of capital which is acquired by that person for the purpose of establishing or carrying on the commercial activity in respect of which such assistance is or was received but only for a period of 52 weeks from the date on which that sum was acquired.E+W
Commencement Information
I49Sch. 10 para. 51 in force at 28.11.2013, see reg. 1(2)
52.—(1) Any payment of a sports award for a period of 26 weeks from the date of receipt of that payment except to the extent that it has been made in respect of any one or more of the items specified in sub-paragraph (2).E+W
(2) The items specified for the purposes of sub-paragraph (1) are food, ordinary clothing or footwear, household fuel or rent of the applicant or, where the applicant is a member of a family, any other member of the applicant’s family, or any council tax or water charges for which that applicant or member is liable.
(3) For the purposes of sub-paragraph (2) “food” (“bwyd”) does not include vitamins, minerals or other special dietary supplements intended to enhance the performance of the person in the sport in respect of which the award was made.
Commencement Information
I50Sch. 10 para. 52 in force at 28.11.2013, see reg. 1(2)
53.—(1) Any payment—E+W
(a)by way of an education maintenance allowance made pursuant to—
(i)regulations made under section 518 of the Education Act 1996(16);
(ii)regulations made under section 49 or 73(f) of the Education (Scotland) Act 1980(17);
(iii)directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992(18);
(b)corresponding to such an education maintenance allowance, made pursuant to—
(i)section 14 or section 181 of the Education Act 2002(19) (power of Secretary of State and Welsh Ministers to give financial assistance for purposes related to education or childcare, and allowances in respect of education or training); or
(ii)regulations made under section 181 of that Act; or
(c)in England and Wales, by way of financial assistance made pursuant to section 14 of the Education Act 2002.
(2) Any payment, other than a payment to which sub-paragraph (1) applies, made pursuant to—
(a)regulations made under section 518 of the Education Act 1996;
(b)regulations made under section 49 of the Education (Scotland) Act 1980; or
(c)directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992,
in respect of a course of study attended by a child or a young person or a person who is in receipt of an education maintenance allowance or other payment made pursuant to any provision specified in sub-paragraph (1).
Commencement Information
I51Sch. 10 para. 53 in force at 28.11.2013, see reg. 1(2)
54. In the case of an applicant participating in an employment zone programme, any discretionary payment made by an employment zone contractor to the applicant, being a fee, grant, loan or otherwise, but only for the period of 52 weeks from the date of receipt of the payment.E+W
Commencement Information
I52Sch. 10 para. 54 in force at 28.11.2013, see reg. 1(2)
55. Any arrears of subsistence allowance paid as a lump sum but only for the period of 52 weeks from the date of receipt of the payment.E+W
Commencement Information
I53Sch. 10 para. 55 in force at 28.11.2013, see reg. 1(2)
56. Where an ex-gratia payment of £10,000 has been made by the Secretary of State on or after 1 February 2001 in consequence of the imprisonment or interment of—E+W
(a)the applicant;
(b)the applicant’s partner;
(c)the applicant’s deceased spouse or deceased civil partner; or
(d)the applicant’s partner’s deceased spouse or deceased civil partner,
by the Japanese during the Second World War, £10,000.
Commencement Information
I54Sch. 10 para. 56 in force at 28.11.2013, see reg. 1(2)
57.—(1) Subject to sub-paragraph (2), the amount of any trust payment made to an applicant or a member of an applicant’s family who is—E+W
(a)a diagnosed person;
(b)the diagnosed person’s partner or the person who was the diagnosed person’s partner at the date of the diagnosed person’s death;
(c)a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death; or
(d)a member of the diagnosed person’s family (other than that person’s partner) or a person who was a member of the diagnosed person’s family (other than that person’s partner) at the date of the diagnosed person’s death.
(2) Where a trust payment is made to—
(a)a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph is to apply for the period beginning on the date on which the trust payment is made and ending on the date on which that person dies;
(b)a person referred to in sub-paragraph (1)(c), that sub-paragraph is to apply for the period beginning on the date on which the trust payment is made and ending two years after that date;
(c)a person referred to in sub-paragraph (1)(d), that sub-paragraph is to apply for the period beginning on the date on which the trust payment is made and ending—
(i)two years after that date; or
(ii)on the day before the day on which that person—
(aa)ceases receiving full-time education; or
(bb)attains the age of 20,
whichever is the latest.
(3) Subject to sub-paragraph (4), the amount of any payment by a person to whom a trust payment has been made or of any payment out of the estate of a person to whom a trust payment has been made, which is made to an applicant or a member of an applicant’s family who is—
(a)the diagnosed person’s partner or the person who was the diagnosed person’s partner at the date of the diagnosed person’s death;
(b)a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death; or
(c)a member of the diagnosed person’s family (other than that person’s partner) or a person who was a member of the diagnosed person’s family (other than that person’s partner) at the date of the diagnosed person’s death,
but only to the extent that such payments do not exceed the total amount of any trust payments made to that person.
(4) Where a payment as referred to in sub-paragraph (3) is made to—
(a)a person referred to in sub-paragraph (3)(a), that sub-paragraph is to apply for the period beginning on the date on which that payment is made and ending on the date on which that person dies;
(b)a person referred to in sub-paragraph (3)(b), that sub-paragraph is to apply for the period beginning on the date on which that payment is made and ending two years after that date; or
(c)a person referred to in sub-paragraph (3)(c), that sub-paragraph is to apply for the period beginning on the date on which that payment is made and ending—
(i)two years after that date; or
(ii)on the day before the day on which that person—
(aa)ceases receiving full-time education; or
(bb)attains the age of 20,
whichever is the latest.
(5) In this paragraph, a reference to a person—
(a)being the diagnosed person’s partner;
(b)being a member of a diagnosed person’s family;
(c)acting in place of the diagnosed person’s parents,
at the date of the diagnosed person’s death is to include a person who would have been such a person or a person who would have been so acting, but for the diagnosed person residing in a care home, an Abbeyfield Home or an independent hospital on that date.
(6) In this paragraph—
“diagnosed person” (“person â diagnosis”) means a person who has been diagnosed as suffering from, or who, after that person’s death, has been diagnosed as having suffered from, variant Creutzfeld-Jakob disease;
“relevant trust” (“ymddiriedolaeth berthnasol”) means a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeld-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;
“trust payment” (“taliad ymddiriedolaeth ”) means a payment under a relevant trust.
Commencement Information
I55Sch. 10 para. 57 in force at 28.11.2013, see reg. 1(2)
58. The amount of any payment, other than a war pension, to compensate for the fact that the applicant, the applicant’s partner, the applicant’s deceased spouse or deceased civil partner or the applicant’s partner’s deceased spouse or deceased civil partner—E+W
(a)was a slave labourer or a forced labourer;
(b)had suffered property loss or had suffered personal injury; or
(c)was a parent of a child who had died,
during the Second World War.
Commencement Information
I56Sch. 10 para. 58 in force at 28.11.2013, see reg. 1(2)
59. Any payment made by a local authority, or by the Welsh Ministers, to or on behalf of the applicant or the applicant’s partner relating to a service which is provided to develop or sustain the capacity of the applicant or the applicant’s partner to live independently in the applicant’s accommodation.E+W
Commencement Information
I57Sch. 10 para. 59 in force at 28.11.2013, see reg. 1(2)
[F2260. Any payment made—E+W
(a)under regulations made under section 57 of the Health and Social Care Act 2001 (direct payments);
(b)as a direct payment as defined in section 4(2) of the Social Care (Self-directed Support) (Scotland) Act 2013;
(c)under sections 12A to 12D of the National Health Service Act 2006 (direct payments for health care);
(d)under regulations made under sections 50 to 53 of the Social Services and Well-being (Wales) Act 2014 (direct payments); or
(e)under regulations made under section 33 of the Care Act 2014 (direct payments).]
Textual Amendments
F22Sch. 10 para. 60 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 13(d)
61. Any payment made to the applicant pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002(20).E+W
Commencement Information
I58Sch. 10 para. 61 in force at 28.11.2013, see reg. 1(2)
62. Any payment made to the applicant in accordance with regulations made pursuant to section 14F of the Children Act 1989 (special guardianship support services).E+W
Commencement Information
I59Sch. 10 para. 62 in force at 28.11.2013, see reg. 1(2)
[F2363. Any payment made by the Treasury to the applicant or the applicant’s partner under the Age-Related Payments Regulations 2013 (Equitable Life) as a qualifying Equitable Life annuitant.]E+W
Textual Amendments
[F2464. Any payment made under or by a trust, established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that during their mother’s pregnancy she had taken a preparation containing the drug known as Thalidomide, and which is approved by the Secretary of State.]E+W
Textual Amendments
F24Sch. 10 para. 64 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2018 (S.I. 2018/14), regs. 1(2), 13(c)
[F2565.—[F26(1)] Any bereavement support payment in respect of the rate set out in regulation 3(2) or (5) of the Bereavement Support Payment Regulations 2017 (rate of bereavement support payment), but only for a period of 52 weeks from the date of receipt of the payment.E+W
[F27(2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—
(a)in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and
(b)paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,
but only for a period of 52 weeks beginning from 1 April 2024 or from the date of receipt of the payment, whichever is the later.]]
Textual Amendments
F25Sch. 10 para. 65 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2019 (S.I. 2019/11), regs. 1(1), 10(c)
F26 Sch. 10 para. 65 renumbered as Sch. 10 para. 65(1) (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(b)(i)
F27Sch. 10 para. 65(2) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(b)(ii)
[F2866. Any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme which the Scottish Ministers set up in respect of cases of historical child abuse in care.E+W
Textual Amendments
F28Sch. 10 paras. 66, 67 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2022 (S.I. 2022/51), regs. 1(2), 9
67. Any redress payment made under Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021.]E+W
Textual Amendments
F28Sch. 10 paras. 66, 67 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2022 (S.I. 2022/51), regs. 1(2), 9
[F2968. Any payment of a widowed parent’s allowance made under section 39A of the SSCBA—E+W
(a)to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of that Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and
(b)in respect of any period of time during the period ending with the day before the survivor makes a claim for a widowed parent’s allowance.]
Textual Amendments
F29Sch. 10 para. 68 inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024 (S.I. 2024/56), regs. 1(2), 9(c)