The Council Tax Reduction (Scotland) Regulations 2012

This section has no associated Policy Notes

11.—(1) Subject to sub-paragraph (2), any arrears of or any concessionary payment made to compensate for arrears due to the non-payment of—S

(a)any payment specified in paragraphs 10, 12 or 13 of Schedule 4;

(b)an income-related benefit under Part 7 of the 1992 Act;

(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 M1;

(e)working tax credit and child tax credit; or

(f)an income-related employment and support allowance,

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 (“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 Decisions and Appeals Regulations M2; and

(b)received by the applicant in full on or after 14th October 2001,

sub-paragraph (1) has effect in relation to the 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 entitlement to council tax reduction, for the remainder of that period if it is a longer period.

(3) For the purposes of sub-paragraph (2), “the period of entitlement to council tax reduction” means—

(a)the period of entitlement to council tax reduction in which the relevant sum is first received (or the first part of the relevant sum where it is paid in more than one instalment); and

(b)where that period of entitlement is followed by one or more periods of entitlement which, or each of which, begins immediately after the end of the previous period, such further period provided that for that further period 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 the partner's death; and

official error” means an error made by an officer of the Department for Work and Pensions acting as such which no person outside the Department caused or to which no person outside the Department materially contributed but excludes any error of law which is shown to have been an error by virtue of a subsequent decision of the Upper Tribunal or the court.

Marginal Citations

M1S.I. 2001/1167.

M2Regulation 1(2) was relevantly amended by S.I. 2002/1379, 2002/1703, 2008/2683 and 2012/757.