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

In these Regulations, unless the context otherwise requires—

• “the 1973 Act” means the Employment and Training Act 1973 M2;

• “the 1980 Act” means the Education (Scotland) Act 1980 M3;

• “the 1992 Act” means the Social Security Contributions and Benefits Act 1992 M4;

• “the 2006 Order” means the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 M5;

• “Abbeyfield Home” means an establishment run by the Abbeyfield Society including all bodies corporate or unincorporate which are affiliated to that Society;

• “the Act” means the Local Government Finance Act 1992;

• F70...

• “adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996 M6;

• “alternative maximum council tax reduction” means the amount of council tax reduction calculated in accordance with regulation 56 and Schedule 5;

• “applicable amount” means the amount calculated in accordance with regulation 20 and Schedule 1;

• “applicant” means a person applying for council tax reduction or, as the case may be, a person who is entitled to council tax reduction whose entitlement is or may be subject to re-assessment by the relevant authority;

• “application” means an application for council tax reduction;

• “appropriate maximum council tax reduction” means the maximum council tax reduction applicable to a person calculated in accordance with regulation 47;

• F10“armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;

• “assessment period” means a period described in regulation 31 (calculation of weekly income) or 34 (calculation of earnings of self-employed earners) over which income falls to be calculated;

• “attendance allowance” means—

  1. a

     an attendance allowance under Part 3 of the 1992 Act M7;

  2. b

     an increase of disablement pension under section 104 or 105 of the 1992 Act;

  3. c

     F2...

  4. d

     a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983 M8 or any analogous payment; or

  5. e

     any payment based on need for attendance which is paid as part of a war disablement pension;

• “basic rate” has the same meaning as in section 989 of the Income Tax Act 2007 M9;

• “the benefit Acts” means the 1992 Act, F11the Armed Forces (Pensions and Compensation) Act 2004 insofar as it relates to armed forces independence payment, Part 4 (personal independence payment) of the Welfare Reform Act 2012,F88the Pensions Act 2014, the Jobseekers Act 1995 M10, the Welfare Reform Act 2007 M11 and the State Pension Credit Act 2002 M12;

• “board and lodging accommodation” means accommodation provided to a person, or if that person is a member of a family, to that person or any other member of that person's family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of that person's family) and consumed in that accommodation or associated premises;

• “care home” in Scotland means a care home service within the meaning given by paragraph 2 of schedule 12 to the Public Services Reform (Scotland) Act 2010 M13 and in England and Wales has the meaning given by section 3 of the Care Standards Act 2000 M14;

• “carer's allowance” means an allowance under section 70 of the 1992 Act M15;

• “the Caxton Foundation” means the charitable trust of that name established on 28th March 2011 out of funds provided by the Secretary of State for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions;

• “child” means a person under the age of 16 F35and where section 145A of the 1992 Act (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)—

  1. a

     references in these Regulations to a child include the child in respect of whom there is entitlement under that section; and

  2. b

     for the purposes of these Regulations the circumstances pertaining to the child at the date of their death are deemed to continue throughout that period;

• “child benefit” means child benefit under section 141 of the 1992 Act M16;

• “child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002 M17;

• “civil partnership” means a civil partnership which exists under or by virtue of the Civil Partnership Act 2004 M18 (and “civil partner” is to be construed accordingly);

• “close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister or, if any of the preceding persons is one member of a couple, the other member of that couple;

• “contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act 2007 M19;

• “council tax benefit” means council tax benefit under the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 M20;

• “council tax reduction” means a reduction in liability for council tax calculated in accordance with these Regulations;

• “the Council Tax Reduction Regulations” means the Council Tax Reduction (Scotland) Regulations 2012 M21;

• F49“couple” means—

  1. a

     two people who are married to each other and are members of the same household, but not if the marriage is a polygamous marriage;

  2. b

     two people who are civil partners of each other and are members of the same household; or

  3. c

     two people who are neither married to each other nor civil partners of each other but who are living together as if they were married to each other;

• “course of study” means any course of study, whether or not it is a sandwich course and whether or not an educational grant or award is made for attending or undertaking it;

• “date of application” means the date on which the application is made, or treated as made, for the purposes of regulation 5(9) (occupation of a dwelling as a home) and regulation 65 (date on which an application is made);

• “designated office” means the office designated by the relevant authority as the office to which applications should be sent;

• “disability living allowance” means a disability living allowance under section 71 of the 1992 Act M22;

• “discount” means discount under section 79 of the Act M23 (discount of the amount of council tax payable);

• “earnings” has the meaning given by regulation 32 (earnings of employed earners) or, as the case may be, regulation 35 (earnings of self-employed earners);

• “educational establishment” has the meaning given by section 135(1) of the Education (Scotland) Act 1980 M24;

• “the Eileen Trust” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;

• “employed earner” is to be construed in accordance with section 2(1)(a) of the 1992 Act M25 and also includes a person who is in receipt of a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay or statutory maternity pay;

• “employment and support allowance” means employment and support allowance under Part 1 of the Welfare Reform Act 2007 M26;

• “Employment and Support Allowance Regulations” means the Employment and Support Allowance Regulations 2008 M27;

• “enactment” includes an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament;

• “extended council tax reduction (qualifying contributory benefits)” means an extension of a period of entitlement to council tax reduction under regulation 49;

• “family” means—

  1. a

     a couple;

  2. b

     a couple and a member of the same household for whom one of them is, or both are, responsible and who is a child or young person; or

  3. c

     subject to regulation 22 (circumstances in which capital and income of non-dependant is to be treated as applicant's), a person who is not a member of a couple and a member of the same household for whom the person is responsible and who is a child or a young person;

• “first authority” means the relevant authority to which a mover was liable to pay council tax for the dwelling that person resided in immediately before moving to the dwelling in the area of the second authority;

• “full-time student” means a person attending or undertaking a full-time course of study M28;

• “the Fund” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by the Secretary of State on 10th or 24th April 1992, as the case may be;

• “guarantee credit” is to be construed in accordance with sections 1 and 2 of the State Pension Credit Act 2002 M29;

• “guaranteed income payment” means a payment referred to in article 15(1)(c) or 29(1)(a) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 and determined in accordance with article 24 of that Order M30;

• “housing benefit” means housing benefit under section 130 of the 1992 Act M31;

• F85“ILF Scotland” means the company limited by guarantee under the name ILF Scotland, registered under number SC 500075;

• “incapacity benefit” means incapacity benefit under section 30A, 40 or 41 of the 1992 Act M32;

• “income” has the meaning given by regulation 27 (meaning of “income”);

• “an income-based jobseeker's allowance” and “a joint-claim jobseeker's allowance” have the same meaning as they have in the Jobseekers Act 1995 by virtue of section 1(4) of that Act M33;

• “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007 M34;

• “income support” means income support under section 124 of the 1992 Act;

• “Income Support Regulations” means the Income Support (General) Regulations 1987 M35;

• “independent hospital”—

  1. a

     in Scotland, means an independent health care service as defined in section 10F(1)(a) and (b) of the National Health Service (Scotland) Act 1978 M36;

  2. b

     in England, means a hospital as defined by section 275 of the National Health Service Act 2006 M37 that is not a health service hospital as defined by that section; and

  3. c

     in Wales, has the meaning assigned to it by section 2 of the Care Standards Act 2000 M38;

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• F131“infected blood payment scheme” means a scheme established by, or under arrangements made with, the Scottish Ministers, the Secretary of State, the Welsh Ministers or the Department of Health in Northern Ireland for making ex gratia payments to or in respect of persons who have acquired HIV or hepatitis C as a result of treatment with blood or blood products within the national health service;

• “invalid carriage or other vehicle” means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;

• “limited capability for work” has the meaning given by section 1(4) of the Welfare Reform Act 2007;

• “local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994 M39;

• “the London Bombings Relief Charitable Fund” means the company limited by guarantee (number 5505072) and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005;

• “lone parent” means a person who has no partner and who is responsible for and a member of the same household as a child or young person;

• “the Macfarlane (Special Payments) Trust” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;

• “the Macfarlane (Special Payments) (No. 2) Trust” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;

• “the Macfarlane Trust” means the charitable trust, established partly out of funds provided by the Secretary of State, for the relief of poverty or distress among those suffering from haemophilia;

• “main phase employment and support allowance” means an employment and support allowance where the calculation of the amount payable in respect of the applicant includes a component under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act 2007;

• “maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work under the terms of her contract of employment or under Part 8 of the Employment Rights Act 1996 M40;

• “medically approved” means certified by a medical practitioner;

• “member of a couple” means a member of a married or unmarried couple;

• “MFET Limited” means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products;

• “mover” means a person who moves from a dwelling in which the person is resident, and in respect of which the person is liable to pay council tax to the first authority, to reside in a dwelling in the area of the second authority and any reference to a mover is to be construed as including a reference to the mover's partner;

• “net earnings” means earnings calculated in accordance with regulation 33 (calculation of net earnings of employed earners);

• “net profit” means profit calculated in accordance with regulation 36 (calculation of net profit of self-employed earners);

• “new dwelling” means, for the purposes of the definition of “second authority” and regulation 52 (extended council tax reduction (qualifying contributory benefits): movers), the dwelling to which an applicant has moved, or is about to move, in which the applicant is or will be resident;

• “non-dependant” has the meaning given by regulation 3 (non-dependants);

• “non-dependant deduction” means a deduction that is to be made under regulation 48 (non-dependant deductions);

• “occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;

• “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 to but excludes any error of law which is shown to have been an error by virtue of a subsequent decision of the Upper Tribunal F3or a court;

• F71...

• “partner” means—

  1. a

     where an applicant is a member of a couple, the other member of that couple; or

  2. b

     where an applicant is polygamously married to two or more members of the applicant's household, any such member to whom the applicant is married;

• “paternity leave” means a period of absence from work on F72... paternity leave by virtue of sections 80A or 80B of the Employment Rights Act 1996 M41F73...;

• “patient” means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution;

• “payment” includes part of a payment;

• “pension fund holder” means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme concerned;

• “personal independence payment” has the meaning given by Part 4 of the Welfare Reform Act 2012 M42;

• “personal pension scheme” means—

  1. a

     a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993 M43;

  2. b

     an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 M44 or a substituted contract within the meaning of section 622(3) of that Act M45 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004 M46; or

  3. c

     a personal pension scheme approved under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 1988 M47 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(g) of Schedule 36 to the Finance Act 2004;

• “policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;

• “polygamous marriage” means any marriage during the subsistence of which a party to it is married to more than one person and the ceremony of marriage took place under the law of a country which permits polygamy, and cognate expressions are to be construed accordingly;

• “public authority” includes any person certain of whose functions are functions of a public nature;

• “qualifying age for state pension credit” means (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002 M48)—

  1. a

     in the case of a woman, pensionable age; or

  2. b

     in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;

• “qualifying contributory benefit” means—

  1. a

     severe disablement allowance under section 68 of the 1992 Act M49;

  2. b

     incapacity benefit; or

  3. c

     contributory employment and support allowance;

• “qualifying income-related benefit” means—

  1. a

     income support;

  2. b

     income-based jobseeker's allowance; or

  3. c

     income-related employment and support allowance;

• “reduction week” means a period of 7 consecutive days commencing on a Monday and ending on a Sunday;

• “relative” means a close relative, grandparent, grandchild, uncle, aunt, nephew or niece;

• “relevant authority” means a local authority administering council tax reduction;

• “relevant child care charges” has the meaning given by regulation 29(5) (treatment of child care charges);

• “remunerative work” has the meaning given by regulation 6 (remunerative work);

• “rent” means “eligible rent” to which regulation 12B of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 M50 refers, less any deductions in respect of non-dependants to be made under regulation 55 (non-dependant deductions) of those Regulations;

• “residential accommodation” means accommodation which is provided in—

  1. a

     a care home;

  2. b

     an independent hospital;

  3. c

     an Abbeyfield Home; or

  4. d

     an establishment managed or provided by a body incorporated by Royal Charter or constituted by Act of Parliament or by Act of the Scottish Parliament other than a local social services authority;

• “retirement pension income” means retirement pension income within the meaning of section 16 of the State Pension Credit Act 2002 M51;

• “sandwich course” has the meaning prescribed in regulation 4(2) of the Education (Student Loans) (Scotland) Regulations 2007 M52, regulation 2(10) of the Education (Student Support) Regulations 2011 M53 or regulation 2(10) of the Education (Student Support) (No. 2) Regulations (Northern Ireland) 2009 M54, as the case may be;

• “savings credit” is to be construed in accordance with sections 1 and 3 of the State Pension Credit Act 2002 M55;

• “second adult” has the meaning given to it in Schedule 5;

• “second authority” means the authority to which a mover is liable to make payments for the new dwelling;

• “self-employed earner” is to be construed in accordance with section 2(1)(b) of the 1992 Act;

• “service user group” means a group of individuals that is consulted by or on behalf of—

  1. a

     a Health Board, Special Health Board or the Agency in consequence of a function under section 2B of the National Health Service (Scotland) Act 1978 M56;

  2. b

     a landlord authority in consequence of a function under section 105 of the Housing Act 1985 M57;

  3. c

     a public authority in consequence of a function under section 149 of the Equality Act 2010 M58 or section 49A of the Disability Discrimination Act 1995 M59;

  4. d

     a best value authority in consequence of a function under section 3 of the Local Government Act 1999 M60;

  5. e

     a local authority landlord or registered social landlord in consequence of a function under section 53 of the Housing (Scotland) Act 2001 M61;

  6. f

     a relevant English body or a relevant Welsh body in consequence of a function under section 242 of the National Health Service Act 2006 M62;

  7. g

     a Local Health Board in consequence of a function under section 183 of the National Health Service (Wales) Act 2006 M63;

  8. h

     the Commission in consequence of a function under sections 4 or 5 of the Health and Social Care Act 2008 M64;

  9. i

     the regulator or a private registered provider of social housing in consequence of a function under sections 98, 193 or 196 of the Housing and Regeneration Act 2008 M65; or

  10. j

      a public or local authority in Great Britain in consequence of a function conferred under any other enactment,

  for the purposes of monitoring and advising on a policy of that body or authority which affects or may affect persons in the group, or of monitoring or advising on services provided by that body or authority which are used (or may potentially be used) by those persons;

• F39“shared parental leave” means leave under section 75E or 75G of the Employment Rights Act 1996;

• “single applicant” means an applicant who does not have a partner and who is not a lone parent;

• “the Skipton Fund” means the ex-gratia payment scheme administered by the Skipton Fund Limited, incorporated on 25th March 2004, for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with the scheme's provisions;

• “sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc Act 1993 M66 out of sums allocated to it for distribution under that section;

• “state pension credit” means state pension credit under the State Pension Credit Act 2002;

• “statutory adoption pay” means statutory adoption pay payable under section 171ZL of the 1992 Act M67;

• “statutory maternity pay” means statutory maternity pay payable under section 164 of the 1992 Act M68;

• F74“statutory paternity pay” means statutory paternity pay under section 171ZA or 171ZB of the 1992 Act;

• F40“statutory shared parental pay” means statutory shared parental pay under section 171ZU or 171ZV of the 1992 Act;

• “statutory sick pay” means statutory sick pay under section 151 of the 1992 Act M69;

• “student” means a person, other than a person in receipt of a training allowance, who is attending or undertaking—

  1. a

     a course of study at an educational establishment; or

  2. b

     a qualifying course as defined for the purposes of Parts 2 and 4 of the Jobseeker's Allowance Regulations 1996 M70;

• “student loan” means a loan towards a student's maintenance pursuant to section 73 of the 1980 Act M71, any regulations made under section 22 of the Teaching and Higher Education Act 1998 M72 or article 3 of the Education (Student Support) (Northern Ireland) Order 1998 M73 and includes a young student's bursary paid under regulation 4(1)(c) of the Students' Allowances (Scotland) Regulations 2007 M74;

• “training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—

  1. a

     out of public funds by a Government department or by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise, the Young People's Learning Agency for England, the Chief Executive of Skills Funding or the Welsh Ministers;

  2. b

     to a person for the person's maintenance or in respect of a member of the person's family; and

  3. c

     for the period, or part of the period, during which the person is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to the person or so provided or approved by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise or the Welsh Ministers,

  but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that the person is following a course of full-time education, other than under arrangements made under section 2 of the 1973 Act M75, or is training as a teacher;

• “the Trusts” means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No. 2) Trust;

• F36“universal credit” has the meaning given by section 1 of the Welfare Reform Act 2012;

• “voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

• “war disablement pension” means any retired pay or pension or allowance payable in respect of disablement under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 M76;

• “war widow's pension” means any pension or allowance payable to a woman as a widow or surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

• “war widower's pension” means any pension or allowance payable to a man as a widower or surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

• F87“welfare fund” means any fund maintained by a local authority in terms of section 1 of the Welfare Funds (Scotland) Act 2015;

• “working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002 M77;

• “Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 M78; and

• “young person” has the meaning given by regulation 4 (young persons).

In paragraph (2), “modular course” means a course of study which consists of two or more modules, the successful completion of a specified number of which is required before a person is considered by the educational establishment to have completed the course.

In these Regulations, where an amount is to be rounded to the nearest penny, a fraction of a penny is to be disregarded if it is less than half a penny and if it is a half penny or more it is to be treated as a whole penny.

For the purposes of these Regulations, two persons are to be taken to be estranged only if their estrangement constitutes a breakdown of the relationship between them.

In these Regulations references to any person in receipt of a guarantee credit, a savings credit or state pension credit includes a reference to a person who would be in receipt of that credit but for regulation 13 of the State Pension Credit Regulations 2002 M82 (small amounts of state pension credit).

In these Regulations, “non-dependant” means any person, except someone to whom paragraph (2) applies, who normally resides with the applicant or with whom the applicant normally resides.

In these Regulations “young person” means a person who falls within the definition of “qualifying young person” in section 142 of the 1992 Act M84 (child and qualifying young person).

In determining whether a dwelling is the dwelling normally occupied as a person's home for the purpose of paragraph (1) regard must be had to any other dwelling occupied by the person or any other person referred to in that paragraph whether or not that dwelling is in Scotland.

Where a person has required to move into temporary accommodation because of the carrying out of essential repairs to the dwelling normally occupied as that person's home, and the person is liable to make payments in respect of either the dwelling which the person normally occupies as a home or the temporary accommodation, the person is to be treated as occupying as a home the dwelling in respect of which the person is liable to make payments.

Where a person is required to reside in a dwelling which is a bail hostel or probation hostel approved by the Secretary of State under section 13 of the Offender Management Act 2007 M86, that person is not to be treated as occupying that dwelling as a home.

A person to whom paragraph (11) applies is to be treated as occupying the dwelling normally occupied as the person's home for a period not exceeding 13 weeks beginning from the first day the person enters residential accommodation, but a person is not to be treated as occupying that dwelling as a home if the total of all periods in residential accommodation exceeds 52 weeks.

A person to whom paragraph (16) applies is to be treated as occupying the dwelling normally occupied as a home during any period of temporary absence, but the period during which the person is treated as occupying the dwelling must not exceed 52 weeks beginning from the first day of temporary absence.

Subject to the following provisions of this regulation, a person is to be treated for the purposes of these Regulations as engaged in remunerative work if that person is engaged, or, where hours of work fluctuate, is engaged on average, for not less than 16 hours a week, in work for which payment is made or which is done in expectation of payment.

Where, for the purposes of paragraph (2)(a), a person's recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which that person does not work, those periods and any other periods not forming part of such holidays or vacations during which the person is not required to work are to be disregarded in establishing the average hours for which the person is engaged in work.

Where no recognisable cycle has been established in respect of a person's work, regard must be had to the number of hours or, where those hours will fluctuate, the average of the hours which the person is expected to work in a week.

A person is to be treated as engaged in remunerative work during any period for which the person is absent from work referred to in paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.

A person on income support, an income-based jobseeker's allowance or an income-related employment and support allowance for more than 3 days in any reduction week is to be treated as not being in remunerative work in that week.

A person is not to be treated as engaged in remunerative work on any day on which the person is on maternity leave, paternity leave F41, shared parental leave or adoption leave or is absent from work because the person is ill.

Subject to the following provisions of this regulation, a person is to be treated as responsible for a child or a young person who normally lives with that person.

For the purposes of these Regulations a child or young person can be the responsibility of only one person in any reduction week and any person other than the one treated as responsible for the child or young person under this regulation is to be treated as not responsible for the child or young person.

Subject to paragraphs (2) and (3), the applicant and any partner of the applicant and, where the applicant or the applicant's partner is treated as responsible for a child or young person by virtue of regulation 10 (responsibility for another person), that child or young person and any child of that child or young person, are to be treated as members of the same household even if temporarily absent from that household.

In this regulation “relevant enactment” means the Social Work (Scotland) Act 1968 M102, the Family Law Reform Act 1969 M103, the Children and Young Persons Act 1969 M104, the Children Act 1975 M105, the Domestic Proceedings and Magistrates' Courts Act 1978 M106, the Family Law Act 1986 M107, the Children Act 1989 M108, the Armed Forces Act 1991 M109 and the Children (Scotland) Act 1995 M110.

Subject to paragraph (2), these Regulations apply to a person who has attained the qualifying age for state pension credit.

These Regulations do not apply to a person if that person, or any partner of that person, is a person on income support, an income-based jobseeker's allowance or an income-related employment and support allowance.

A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person's entitlement to council tax reduction commences in accordance with regulation 58 (date on which entitlement begins);

The condition referred to in paragraph (1) is that the amount of council tax reduction calculated under this regulation is not less than the amount of council tax reduction calculated under regulation 14A.

The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 58 (date on which entitlement begins).

The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

Subject to paragraph (2), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day absent from the dwelling.

Paragraph (1) does not include a person whose absence from the dwelling is part of a period of temporary absence.

Subject to paragraph (5), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day treated as not being in Great Britain in accordance with this regulation.

Subject to paragraph (5), a person is to be treated as not being in Great Britain if that person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.

A person is not to be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.

In this regulation “the 2006 Regulations” means the Immigration (European Economic Area) Regulations 2006 M124.

A person to whom paragraph (2) or (3) applies is to be treated as being in Great Britain, unless the person is to be treated as not in Great Britain under regulation 16.

In this regulation “appropriately qualified” means qualified to provide medical treatment or physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.

A person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day a person subject to immigration control F54....