The Council Tax Reduction (Scotland) Regulations 2012

Calculation of income and capital: persons who have an award of universal credit

26.—(1) Where an applicant or an applicant’s partner has, or the partners jointly have, an award of universal credit, in determining the income of the applicant the relevant authority must use the calculation or estimate of the income of the applicant, the applicant’s partner or the partners jointly (as the case may be), made by the Secretary of State for the purpose of determining that award.

(2) The authority must modify the figure for income provided by the Secretary of State to take into account—

(a) the amount of any universal credit payable less any child care costs element and housing costs element;

(b) any sum to be disregarded under Schedule 3 (sums to be disregarded in the calculation of earnings;

(c) any sum to be disregarded under Schedule 4 (sums to be disregarded in the calculation of income other than earnings);

(d) the income and capital of any partner of the applicant to the extent that it is not taken into account in determining the net income of the person claiming universal credit; and

(e) regulation 25 (circumstances in which capital and income of non-dependant is to be treated as applicant’s) if the relevant authority determines that the provision applies in the applicant’s case;

(3) Regulations 24 (calculation of income and capital of members of applicant’s family and of a polygamous marriage), 25 (circumstances in which capital and income of non-dependant is to be treated as applicant’s), 27 (calculation of income on a weekly basis), 29 (average weekly earnings of employed earners), 30 (average weekly earnings of self-employed earners), 31 (average weekly income other than earnings), 32 (calculation of average weekly income from working tax credits), 33 (calculation of weekly income), 34 (earnings of employed earners), 35 (calculation of net earnings of employed earners), 36 (earnings of self-employed earners), 37 (calculation of net profit of self-employed earners), 38 (deduction of tax and contributions of self-employed earners), 39 (calculation of income other than earnings), 40 (capital treated as income) and 41 (notional income) apply only for the purpose of determining any modifications which fall to be made to the figure for earned income under paragraph (2).

(4) Where an applicant or an applicant’s partner has, or the partners jointly have, an award of universal credit, in determining the capital of the applicant, the applicant’s partner or the partners jointly (as the case may be) the relevant authority must use the calculation or estimate of the capital of the applicant, the applicant’s partner, or the partners jointly (as the case may be) made by the Secretary of State for the purpose of determining that award.