The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

Earnings of self-employed earners S

35.—(1) Subject to paragraph (2), “earnings” in the case of employment as a self-employed earner means the gross income of the employment.

(2) Earnings in the case of employment as a self-employed earner do not include—

(a) where an applicant occupies a dwelling as the applicant's home and the applicant provides in that dwelling board and lodging accommodation for which payment is made, those payments;

(b) any payment made to an applicant by a local authority under—

(i) regulations 33 or 51 of the Looked After Children (Scotland) Regulations 2009 M1 (fostering and kinship care allowances and fostering allowances); or

[F1 (ia) article 4(b)(ii), (d)(ii), (e)(ii), (f)(ii) or (g)(ii) of the Kinship Care Assistance (Scotland) Order 2016;]

(ii) section 22C(5) and (6)(a) or (b) or section 23(2)(a) of the Children Act 1989 M2 (provision of accommodation and maintenance for a child whom they are looking after);

(c) any payment made to an applicant by a voluntary organisation under section 59(1)(a) of the Children Act 1989 M3 (provision of accommodation by voluntary organisations);

(d) any payment made to the applicant or the applicant's partner for a person (“the relevant person”), who is not normally a member of the applicant's household but is temporarily in the applicant's care, by—

(i) a health authority;

(ii) a local authority but excluding payments of housing benefit made in respect of the relevant person;

(iii) a voluntary organisation;

(iv) the relevant person pursuant to section 26(3A) of the National Assistance Act 1948 M4 ;

[F2 (iva) the relevant person where the payment is for provision of accommodation to meet that person’s needs for care and support arranged pursuant to section 35 or section 36 of the Social Services and Well-being (Wales) Act 2014;]

[F3 (v) [F4 NHS England, the body corporate established under section 1H of the National Health Service Act 2006] or [F5 an integrated care board established under Chapter A3 of Part 2 of the National Health Service Act 2006];]

(vi) a Local Health Board established under section 16BA of the National Health Service Act 1977 M5 or established by an order made under section 11 of the National Health Service (Wales) Act 2006 M6 ; or

F6 (da) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) any sports award.

Textual Amendments

F1 Reg. 35(2)(b)(ia) inserted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 20

F2 Reg. 35(2)(d)(iva) inserted (6.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(4), 19(2)

F3 Reg. 35(2)(d)(v) substituted (18.3.2013) by The Council Tax Reduction (State Pension Credit) (Scotland) Amendment Regulations 2013 (S.S.I. 2013/49), regs. 1, 6

F4 Words in reg. 35(2)(d)(v) substituted (6.11.2023) by The Health and Care Act 2022 (Further Consequential Amendments) (No. 2) Regulations 2023 (S.I. 2023/1071), regs. 1(1), 51(2)

F5 Words in Regulations substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), reg. 1(2), Sch. para. 1(1)(3) (with Sch. para. 1(2))

F6 Reg. 35(2)(da) omitted (3.11.2022) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 5(4)

Marginal Citations

M1 S.S.I. 2009/210. Regulation 33 was amended by S.S.I. 2009/290.

M2 1989 c.41. In relation to England sections 22A to 22F were substituted for section 23(2)(a) by section 8 of the Children and Young Persons Act 2008 (c.23) (“the 2008 Act”). Section 23(2)(a) remains in force in relation to Wales and was amended by section 49 of the Children Act 2004 (c.31) and paragraph 7 of Schedule 3 to the 2008 Act.

M3 Section 59(1)(a) was amended by section 49 of the Children Act 2004 (c.31).

M4 1948 c.29. Section 26(3A) was inserted by section 42 of the National Health Service and Community Care Act 1990 (c.19).

M5 Section 16BA was inserted by section 6 of the National Health Service Reform and Health Care Professions Act 2002 (c.17).

M6 2006 c.42.