The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006

Non-dependant deductions

42.—(1) Subject to the following provisions of this regulation, the non-dependant deductions in respect of a day referred to in regulation 40 (maximum council tax benefit) shall be—

(a) in respect of a non-dependant aged 18 or over in remunerative work, [F1 £9.90] × 1/7;

(b) in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, [F2 £3.30] × 1/7.

(2) In the case of a non-dependant aged 18 or over to whom paragraph (1)(a) applies, where it is shown to the appropriate authority that his normal gross weekly income is—

(a) less than [F3 £183.00], the deduction to be made under this regulation shall be that specified in paragraph (1)(b);

(b) not less than [F4 £183.00] but less than [F4 £316.00], the deduction to be made under this regulation shall be [F4 £6.55];

(c) not less than [F5 £316.00] but less than [F5 £394.00], the deduction to be made under this regulation shall be [F5 £8.25].

(3) Only one deduction shall be made under this regulation in respect of a couple or, as the case may be, members of a polygamous marriage and, where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount shall be deducted.

(4) In applying the provisions of paragraph (2) in the case of a couple or, as the case may be, a polygamous marriage, regard shall be had, for the purpose of that paragraph, to the couple's or, as the case may be, all members of the polygamous marriage's joint weekly gross income.

(5) Where in respect of a day—

(a) a person is a resident in a dwelling but is not himself liable for council tax in respect of that dwelling and that day;

(b) other residents in that dwelling (the liable persons) have joint and several liability for council tax in respect of that dwelling and that day otherwise than by virtue of section 9, 77 or 77A of the 1992 Act M1 (liability of spouses and civil partners); and

(c) the person to whom sub-paragraph (a) refers is a non-dependant of two or more of the liable persons,

the deduction in respect of that non-dependant shall be apportioned equally between those liable persons.

(6) No deduction shall be made in respect of any non-dependants occupying a claimant's dwelling if the claimant or his partner is—

(a) blind or treated as blind by virtue of paragraph 13 of Schedule 1 (additional condition of the higher pensioner and disability premiums) to the Council Tax Benefit Regulations 2006; or

(b) receiving in respect of himself either—

(i) attendance allowance; or

(ii) the care component of the disability living allowance.

(7) No deduction shall be made in respect of a non-dependant if—

(a) although he resides with the claimant, it appears to the relevant authority that his normal home is elsewhere; or

(b) he is in receipt of a training allowance paid in connection with [F6 youth training] established under section 2 of the 1973 Act M2 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 M3 ; or

(c) he is a full-time student within the meaning of Part 5 (Students) of the Council Tax Benefit Regulations 2006; or

(d) he is not residing with the claimant because he has been a patient for a period in excess of 52 weeks, and for these purposes—

[F7 (i) “patient” has the meaning given in paragraph (6) of regulation 4C, and

(ii) where a person has been a patient for two or more distinct periods separated by one or more intervals each not exceeding 28 days, he shall be treated as having been a patient continuously for a period equal in duration to the total of those distinct periods.]

(8) No deduction shall be made in respect of a non-dependant—

(a) who is on income support, on state pension credit[F8 , an income-based jobseeker's allowance or an income-related employment and support allowance]; or

(b) to whom Schedule 1 of the 1992 Act applies (persons disregarded for purposes of discount) but this sub-paragraph shall not apply to a non-dependant who is a student to whom paragraph 4 of that Schedule refers.

(9) In the application of paragraph (2) there shall be disregarded from his weekly gross income—

(a) any attendance allowance or disability living allowance received by him;

(b) any payment made under [F9 or by] the Trusts, the Fund, the Eileen Trust[F10 , MFET Limited][F11 , the Skipton Fund, the Caxton Foundation] or the Independent Living [F12 Fund (2006)] which had his income fallen to be calculated under regulation 30 of the Council Tax Benefit Regulations 2006 (calculation of income other than earnings) would have been disregarded under paragraph 24 of Schedule 4 to those Regulations (income in kind); and

(c) any payment which had his income fallen to be calculated under regulation 30 of those Regulations would have been disregarded under paragraph 36 of Schedule 4 to those Regulations (payments made under certain trusts and certain other payments).

Textual Amendments

F1 Sum in Reg. 42(1)(a) substituted (1.4.2012) by The Social Security Benefits Up-rating Order 2012 (S.I. 2012/780), arts. 1(2)(k), 23(3)(a)

F2 Sum in Reg. 42(1)(b) substituted (1.4.2012) by The Social Security Benefits Up-rating Order 2012 (S.I. 2012/780), arts. 1(2)(k), 23(3)(b)

F3 Sum in Reg. 42(2)(a) substituted (1.4.2012) by The Social Security Benefits Up-rating Order 2012 (S.I. 2012/780), arts. 1(2)(k), 23(3)(c)

F4 Sums in Reg. 42(2)(b) substituted (1.4.2012) by The Social Security Benefits Up-rating Order 2012 (S.I. 2012/780), arts. 1(2)(k), 23(3)(d)

F5 Sums in Reg. 42(2)(c) substituted (1.4.2012) by The Social Security Benefits Up-rating Order 2012 (S.I. 2012/780), arts. 1(2)(k), 23(3)(e)

F6 Words in reg. 42(7)(b) substituted (17.11.2008) by The Social Security (Miscellaneous Amendments) (No.6) Regulations 2008 (S.I. 2008/2767), regs. 1(2), 9(4)(a)

F7 Words in reg. 42(7)(d) substituted by SI 2005/2502 reg. 3(7) (as amended) (6.3.2006) by The Housing Benefit and Council Tax Benefit (Consequential Provisions) Regulations 2006 (S.I. 2006/217), reg. 1(1), Sch. 2 para. 27(24) (with regs. 2, 3, Sch. 3, Sch. 4)

F8 Words in reg. 42(8)(a) substituted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) Regulations 2008 (S.I. 2008/1082), regs. 1, 73

F9 Words in reg. 42(9)(b) inserted (1.4.2010 for specified purposes, 5.4.2010 in so far as not already in force) by The Social Security (Miscellaneous Amendments) (No. 2) Regulations 2010 (S.I. 2010/641), regs. 1(3)(d), 11(5)(a)

F10 Words in reg. 42(9)(b) inserted (1.4.2010 for specified purposes, 5.4.2010 in so far as not already in force) by The Social Security (Miscellaneous Amendments) (No. 2) Regulations 2010 (S.I. 2010/641), regs. 1(3)(d), 11(3)(b)

F11 Words in reg. 42(9)(b) inserted (31.10.2011) by The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2011 (S.I. 2011/2425), regs. 1(2), 22(7)

F12 Words in reg. 42(9)(b) substituted (17.11.2008) by The Social Security (Miscellaneous Amendments) (No.6) Regulations 2008 (S.I. 2008/2767), regs. 1(2), 9(4)(b)

Marginal Citations

M1 Section 77A was inserted by the Civil Partnership Act 2004 (c. 33); section 77 was amended by the Education (Graduate Endowment and Student Support) (Scotland) Act 2001, section 4(2)

M2 Section 2 was substituted by s.25 of the Employment Act 1988 (c. 19); subsections (3A) and (3B) inserted by the Trade Union Reform and Employment Rights Act 1993 (c. 19), section 47(1).

M3 1990 c. 35.