The Council Tax Benefit (General) Regulations 1992

1. Introductory Text

2. PART I General

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Definition of non-dependant

   4. 4. Remunerative work

3. PART II Membership of a family

   1. 5. Persons of prescribed description for the definition of family in section 137(1) of the Contributions and Benefits Act 1992

   2. 6. Circumstances in which a person is to be treated as responsible or not responsible for another

   3. 7. Circumstances in which a person is to be treated as being or not being a member of the household

4. PART III Applicable amounts

   1. 8. Applicable amounts

   2. 9. Polygamous marriages

   3. 10. Patients

5. PART IV Income and Capital

   1. CHAPTER I General

      1. 11. Calculation of income and capital of members of claimant’s family and of a polygamous marriage

      2. 12. Circumstances in which income of non-dependant is to be treated as claimant's

   2. CHAPTER II Income

      1. 13. Calculation of income on a weekly basis

      2. 14. Average weekly earnings of employed earners

      3. 15. Average weekly earnings of self-employed earners

      4. 16. Average weekly income other than earnings

      5. 17. Calculation of weekly income

      6. 18. Disregard of changes in tax, contributions etc

   3. CHAPTER III Employed Earners

      1. 19. Earnings of employed earners

      2. 20. Calculation of net earnings of employed earners

   4. CHAPTER IV Self-Employed Earners

      1. 21. Earnings of self-employed earners

      2. 22. Calculation of net profit of self-employed earners

      3. 23. Deduction of tax and contributions for self-employed earners

   5. CHAPTER V Other Income

      1. 24. Calculation of income other than earnings

      2. 25. Capital treated as income

      3. 26. Notional income

      4. 27. Modifications in respect of child or young person

   6. CHAPTER VI Capital

      1. 28. Capital limit

      2. 29. Calculation of capital

      3. 30. Disregard of capital of child or young person

      4. 31. Income treated as capital

      5. 32. Calculation of capital in the United Kingdom

      6. 33. Calculation of capital outside the United Kingdom

      7. 34. Notional Capital

      8. 35. Diminishing notional capital rule

      9. 36. Capital jointly held

      10. 37. Calculation of tariff income from capital

6. PART V Students

   1. CHAPTER I General

      1. 38. Interpretation

      2. 39. Treatment of students

      3. 40. Students who are excluded from entitlement to council tax benefit

      4. 41. Further provision with respect to students entering the United Kingdom from abroad

   2. CHAPTER II Income

      1. 42. Calculation of grant income

      2. 43. Calculation of covenant income where a contribution is assessed

      3. 44. Covenant income where no grant income or no contribution is assessed

      4. 45. Relationship with amounts to be disregarded under Schedule 4

      5. 46. Other amounts to be disregarded

      6. 47. Treatment of student loans

      7. 48. Disregard of contribution

      8. 49. Income treated as capital

      9. 50. Disregard of changes occurring during summer vacation

7. PART VI Amount of Benefit

   1. 51. Maximum council tax benefit

   2. 52. Non-dependant deductions

   3. 53. Council tax benefit taper

   4. 54. Alternative maximum council tax benefit

   5. 55. Residents of a dwelling to whom section 131(6) of the Contributions and Benefits Act 1992 does not apply

8. PART VII Benefit periods, changes of circumstances and increases for exceptional circumstances

   1. 56. Date on which entitlement is to begin

   2. 57. Benefit period

   3. 58. Date on which benefit period is to end

   4. 59. Date on which change of circumstances is to take effect

   5. 60. Increases of weekly amounts for exceptional circumstances

9. PART VIII Claims

   1. 61. Who may claim

   2. 62. Time and manner in which claims are to be made

   3. 63. Evidence and information

   4. 64. Amendment and withdrawal of claim

   5. 65. Duty to notify changes of circumstances

10. PART IX Determination of Questions

    1. 66. Who is to make a determination

    2. 67. Notification of determinations

    3. 68. Time and manner of making notifications, requests or representations

    4. 69. Review of determinations

    5. 70. Further review of determinations

    6. 71. Procedure on further review

    7. 72. Decisions upon further review

    8. 73. Effect of revising a determination

    9. 74. Correction of accidental errors in determinations and decisions

    10. 75. Setting aside of determinations and decisions on certain grounds

    11. 76. Provisions common to regulations 74 and 75

11. PART X Awards or payments of benefit

    1. 77. Time and manner of granting council tax benefit

    2. 78. Person to whom benefit is to be paid

    3. 79. Shortfall in benefit

    4. 80. Withholding of benefit

    5. 81. Payment on death of the person entitled

    6. 82. Offsetting

12. PART XI Excess benefit

    1. 83. Meaning of excess benefit

    2. 84. Recoverable excess benefit

    3. 85. Authority by which recovery may be made

    4. 86. Person from whom recovery may be sought

    5. 87. Methods of recovery

    6. 88. Further provision as to recovery of excess benefit

    7. 89. Diminution of capital

    8. 90. Sums to be deducted in calculating recoverable excess benefit

    9. 91. Recovery of excess benefit from prescribed benefits

13. PART XII Information

    1. 92. Information to be supplied by the Secretary of State to an appropriate authority

    2. 93. Information to be supplied by an appropriate authority to the Secretary of State

14. Signature

15. 1. SCHEDULE 1

       APPLICABLE AMOUNTS

       1. PART I PERSONAL ALLOWANCES

          1. 1. The amounts specified in column (2) below in respect of...

          2. 2. The amounts specified in column (2) below in respect of...

       2. PART II FAMILY PREMIUM

          1. 3. The amount for the purposes of regulations 8(c) and 9(d)...

       3. PART III PREMIUMS

          1. 4. Except as provided in paragraph 5, the premiums specified in...

          2. 5. Subject to paragraph 6, where a claimant satisfies the conditions...

          3. 6. (1) The severe disability premium to which paragraph 14 applies...

          4. 7. (1) Subject to sub-paragraph (2), for the purposes of this...

          5. 8. Lone Parent Premium

          6. 9. Pensioner Premium for persons under 75

          7. 10. Pensioner Premium for persons 75 and over

          8. 11. Higher Pensioner Premium

          9. 12. Disability Premium

          10. 13. Additional Condition for the Higher Pensioner and Disability Premiums

          11. 14. Severe Disability Premium

          12. 15. Disabled Child Premium

          13. 16. Carer Premium

          14. 17. Persons in receipt of concessionary payments

          15. 18. Person in receipt of benefit for another

       4. PART IV AMOUNTS OF PREMIUMS SPECIFIED IN PART III

    2. SCHEDULE 2

       AMOUNT OF ALTERNATIVE MAXIMUM COUNCIL TAX BENEFIT

       1. 1. (1) Subject to paragraphs 2 and 3, the alternative maximum...

       2. 2. In determining a second adult’s gross income for the purposes...

       3. 3. Where there are two or more second adults residing with...

    3. SCHEDULE 3

       SUMS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS

       1. 1. In the case of a claimant who has been engaged...

       2. 2. In the case of a claimant who has been engaged...

       3. 3. (1) In a case to which this paragraph applies, £15;...

       4. 4. If an amount by way of a lone parent premium...

       5. 5. In a case where paragraph 3 does not apply to...

       6. 6. (1) In a case to which neither paragraph 3 nor...

       7. 7. Where the claimant is engaged in one or more employments...

       8. 8. In a case to which none of the paragraphs 3...

       9. 9. Any amount or the balance of any amount which would...

       10. 10. Where a claimant is on income support, his earnings.

       11. 11. Any earnings derived from employment which are payable in a...

       12. 12. Where a payment of earnings is made in a currency...

       13. 13. Any earnings of a child or young person except earnings...

       14. 14. In the case of earnings of a young person who...

       15. 15. In this Schedule “part-time employment” means employment in which the...

    4. SCHEDULE 4

       SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS

       1. 1. Any amount paid by way of tax on income which...

       2. 2. Any payment in respect of any expenses incurred by a...

       3. 3. In the case of employment as an employed earner, any...

       4. 4. Where a claimant is on income support, the whole of...

       5. 5. Any disability living allowance.

       6. 6. Any concessionary payment made to compensate for the non-payment of—...

       7. 7. Any mobility supplement under article 26A of the Naval, Military...

       8. 8. Any attendance allowance.

       9. 9. Any payment to the claimant as holder of the Victoria...

       10. 10. Any sum in respect of a course of study attended...

       11. 11. In the case of a claimant participating in arrangements for...

       12. 12. Any Job Start Allowance payable under section 2(1) of the...

       13. 13. (1) Except where sub-paragraph (2) applies and subject to sub-paragraph...

       14. 14. Subject to paragraph 34, £10 of any of the following,...

       15. 15. (1) Any income derived from capital to which the claimant...

       16. 16. Where a claimant receives income under an annuity purchased with...

       17. 17. Where the claimant makes a parental contribution in respect of...

       18. 18. (1) Where the claimant is the parent of a student...

       19. 19. Any payment made to the claimant by a child or...

       20. 20. Where the claimant occupies a dwelling as his home which...

       21. 21. Where the claimant occupies a dwelling as his home which...

       22. 22. Any income in kind.

       23. 23. Any income which is payable in a country outside the...

       24. 24. (1) Any payment made to the claimant in respect of...

       25. 25. Any payment made by a local authority to the claimant...

       26. 26. Any payment made by a health authority, local authority or...

       27. 27. Any payment made by a local authority in accordance with...

       28. 28. An amount equal to any maintenance payment made by the...

       29. 29. Any payment received under an insurance policy taken out to...

       30. 30. Any payment of income which by virtue of regulation 31...

       31. 31. Any social fund payments made pursuant to Part VIII of...

       32. 32. Any payment under section 148 of the Contributions and Benefits...

       33. 33. Where a payment of income is made in a currency...

       34. 34. The total of claimant’s income or, if he is a...

       35. 35. (1) Any payment made under the Trusts, the Fund or...

       36. 36. Any housing benefit.

       37. 37. Any payment made by the Secretary of State to compensate...

       38. 38. Any payment by the Secretary of State to compensate for...

       39. 39. Any resettlement benefit which is paid to the claimant by...

       40. 40. Any payment to a juror or witness in respect of...

       41. 41. Any payment in consequence of a reduction of a personal...

       42. 42. Any special war widows payment made under—

       43. 43. (1) Any payment or repayment made— (a) as respects England...

       44. 44. Any payment made under regulation 9 to 11 or regulation...

       45. 45. Any payment made by either the Secretary of State for...

       46. 46. (1) Where a claimant’s applicable amount includes an amount by...

       47. 47. Any payment made by the Secretary of State to compensate...

       48. 48. Any payment (other than a training allowance) made, whether by...

    5. SCHEDULE 5

       CAPITAL TO BE DISREGARDED

       1. 1. The dwelling together with any garage, garden and outbuildings, normally...

       2. 2. Any premises acquired for occupation by the claimant which he...

       3. 3. Any sum directly attributable to the proceeds of sale of...

       4. 4. Any premises occupied in whole or in part—

       5. 5. Where a claimant is on income support, the whole of...

       6. 6. Any reversionary interest.

       7. 7. (1) The assets of any business owned in whole or...

       8. 8. Any arrears of, or any concessionary payment made to compensate...

       9. 9. Any sum— (a) paid to the claimant in consequence of...

       10. 10. Any sum— (a) deposited with a housing association as defined...

       11. 11. Any personal possessions except those which have been acquired by...

       12. 12. The value of the right to receive any income under...

       13. 13. Where the funds of a trust are derived from a...

       14. 14. The value of the right to receive any income under...

       15. 15. The value of the right to receive any income which...

       16. 16. The surrender value of any policy of life insurance.

       17. 17. Where any payment of capital falls to be made by...

       18. 18. Any payment made by a local authority in accordance with...

       19. 19. Any social fund payment made pursuant to Part VIII of...

       20. 20. Any refund of tax which falls to be deducted under...

       21. 21. Any capital which by virtue of regulation 25 or 47...

       22. 22. Where any payment of capital is made in a currency...

       23. 23. (1) Any payment made under the Trusts, the Fund or...

       24. 24. (1) Where a claimant has ceased to occupy what was...

       25. 25. Any premises where the claimant is taking reasonable steps to...

       26. 26. Any premises which the claimant intends to occupy as his...

       27. 27. Any premises which the claimant intends to occupy as his...

       28. 28. Any payment made by the Secretary of State to compensate...

       29. 29. Any payment made by the Secretary of State to compensate...

       30. 30. The value of the right to receive an occupational or...

       31. 31. The value of the right to receive any rent.

       32. 32. Any payment in kind made by a charity or under...

       33. 33. Any payment not exceeding £200 made under section 2 of...

       34. 34. Any housing benefit.

       35. 35. Any payment in consequence of a reduction of a personal...

       36. 36. Any grant made in accordance with a scheme made under...

       37. 37. Any arrears of special war widows payment which is disregarded...

       38. 38. (1) Any payment or repayment made— (a) as respects England...

       39. 39. Any payment made under regulation 9 to 11 or regulation...

       40. 40. Any payment made either by the Secretary of State for...

       41. 41. Any payment made by the Secretary of State to compensate...

       42. 42. Any payment (other than training allowance, or training bonus under...

       43. 43. Any payment made by a local authority under section 3...

    6. SCHEDULE 6

       MATTERS TO BE INCLUDED IN THE NOTICE OF DETERMINATION

       1. PART I GENERAL

          1. 1. The statement of matters to be included in any notice...

          2. 2. Every notice of determination shall include a statement as to...

          3. 3. Every notice of determination shall include a statement as to...

          4. 4. Every notice of determination following written representations in accordance with...

          5. 5. Every notice of determination following written representations in accordance with...

          6. 6. An authority may include in the notice of determination any...

          7. 7. Parts II, III and IV of this Schedule shall apply...

          8. 8. Where a notice of determination is given following a review...

       2. PART II AWARDS WHERE INCOME SUPPORT IS PAYABLE

          1. 9. Where a person on income support is awarded council tax...

       3. PART III AWARDS WHERE NO INCOME SUPPORT IS PAYABLE

          1. 10. Where a person is not on income support but is...

       4. PART IV NOTICE WHERE INCOME OF NON-DEPENDANT IS TREATED AS CLAIMANT'S INCOME

          1. 11. Where an authority makes a determination under regulation 12 (circumstances...

       5. PART V NOTICE WHERE NO AWARD IS MADE

          1. 12. Where a person is not awarded council tax benefit under...

       6. PART VI AWARDS WHERE ALTERNATIVE MAXIMUM COUNCIL TAX BENEFIT IS PAYABLE IN RESPECT OF A DAY

          1. 13. Where a person is awarded council tax benefit determined in...

          2. 14. Notice where no award of alternative maximum council tax benefit is made

          3. 15. Notice where council tax benefit is awarded and section 131(9) of the Contributions and Benefits Act 1992 applies

       7. PART VII NOTICE WHERE THERE IS RECOVERABLE EXCESS BENEFIT

          1. 16. Except in cases to which paragraphs (a) and (b) of...

    7. SCHEDULE 7

       CONSTITUTION OF REVIEW BOARDS

       1. 1. A Review Board appointed by an authority listed in column...

       2. 2. The members of a Review Board shall appoint one of...

16. Explanatory Note