The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
PART 1General
1Citation and commencement
2Interpretation
3Non-dependants
4Young persons
5Occupation of a dwelling as a home
6Remunerative work
PART 2Families
7Entitlement of only one member of a family
8Couples: polygamous marriages
9Applicant in receipt of income-related benefit
10Responsibility for another person
11Membership of a household
PART 3Application of the Regulations
12Application
13Prescribed years
PART 4Entitlement to council tax reduction
14Conditions of entitlement to council tax reduction
15Persons not entitled to council tax reduction: absentees
16Persons not entitled to council tax reduction: persons treated as not being in Great Britain
17Persons treated as being in Great Britain
18Temporary absence from Great Britain
19Persons not entitled to council tax reduction: persons subject to immigration control
PART 5Applicable amount
20Applicable amount
PART 6Income and capital
CHAPTER 1General
21Calculation of income and capital of members of applicant's family and of a polygamous marriage
22Circumstances in which capital and income of non-dependant is to be treated as applicant's
CHAPTER 2Income and capital
23Calculation of income and capital
24Applicant in receipt of guarantee credit
25Calculation of income in savings credit only cases
26Calculation of income and capital where state pension credit is not payable
27Meaning of “income”
28Calculation of income on a weekly basis
29Treatment of child care charges
30Calculation of average weekly income from working tax credits
31Calculation of weekly income
CHAPTER 3Employed earners
32Earnings of employed earners
33Calculation of net earnings of employed earners
CHAPTER 4Self-employed earners
34Calculation of earnings of self-employed earners
35Earnings of self-employed earners
36Calculation of net profit of self-employed earners
37Deduction of tax and contributions of self-employed earners
CHAPTER 5Other income
38Notional income
39Income paid to third parties
CHAPTER 6Capital
40Capital limit
41Calculation of capital
42Calculation of capital in the United Kingdom
43Calculation of capital outside the United Kingdom
44Notional capital
45Diminishing notional capital
46Capital jointly held
PART 7Amount of reduction
47Maximum council tax reduction
48Non-dependant deductions
49Extended council tax reduction (qualifying contributory benefits)
50Duration of period of entitlement to extended council tax reduction (qualifying contributory benefits)
51Amount of extended council tax reduction (qualifying contributory benefits)
52Extended council tax reduction (qualifying contributory benefits): movers
53Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)
54Entitlement to extended council tax reduction or extended council tax reduction (qualifying contributory benefits) under the Council Tax Reduction Regulations
55Continuing payments where state pension credit claimed
56Alternative maximum council tax reduction
57Residents of a dwelling to whom regulation 14(6) does not apply
PART 8Effective date
58Date on which entitlement begins
59Date on which a change of circumstances is to take effect
60Change of circumstances where state pension credit is in payment
PART 9Applications
61Who may apply
62Time limit for making an application
63Written applications
64Telephone applications
65Date on which an application is made
66Evidence and information
67Amendment of applications
68Withdrawal of applications
PART 10Notification of change of circumstances
69Duty to notify changes of circumstances
70Alternative means of notifying changes of circumstances
PART 10AReviews
70AReview of determination on an application
70BRequest for further review
70CConduct of further reviews
PART 11Electronic communication
71Electronic communication
PART 12Transitional provision
72Transitional provision
SCHEDULE 1Applicable amount
PART 1Personal allowances
1In this Schedule “patient” means a person (other than a...
2The amount specified in column (2) below in respect of each...
3The amount specified in column (2) below in respect of...
PART 2Family premium
4The amount specified for the purposes of regulation 20(c) (applicable...
PART 3Disability premiums
5For the purposes of regulation 20(d), a premium of an...
6(1) Subject to sub-paragraph (2), for the purposes of this...
7Severe disability premium
8Enhanced disability premium
9Disabled child premium
10Carer premium
11Persons in receipt of concessionary payments
12Person in receipt of benefit
PART 4Amount of disability premium
SCHEDULE 2Sums to be disregarded in the calculation of earnings
1Where two or more of paragraphs 2 to 5 apply...
2In a case where the applicant is a lone parent,...
3(1) In a case of earnings from any employment or...
4(1) If the applicant or any partner of the applicant...
5(1) £20 if the applicant or any partner of the...
6(1) Where— (a) the applicant (or if the applicant is...
7Any amount or the balance of any amount which would...
8Except where the applicant or the applicant's partner qualifies for...
9Any earnings, other than earnings referred to in regulation 31(8)(b)...
10(1) In a case where the applicant is a person...
11Where a payment of earnings is made in a currency...
12Any payment in consequence of a reduction of council tax...
SCHEDULE 3Sums to be disregarded in the calculation of income other than earnings
1Each of the following payments— (a) a war disablement pension...
2Any mobility supplement under article 20 of the 2006 Order...
3Any supplementary pension under article 23(2) of the 2006 Order...
4In the case of a pension awarded at the supplementary...
5(1) Any payment which is— (a) made under any of...
6£15 of any widowed parent's allowance to which the applicant...
7£15 of any widowed mother's allowance to which the applicant...
8Where the applicant occupies a dwelling as a home and...
9If the applicant— (a) owns the freehold or leasehold interest...
10Where an applicant receives income under an annuity purchased with...
11(1) Any payment, other than a payment to which sub-paragraph...
12Any increase in pension or allowance under Part 2 or...
13Any payment ordered by a court to be made to...
14Periodic payments made to the applicant or the applicant's partner...
15Any income which is payable outside the United Kingdom for...
16Any banking charges or commission payable in converting to sterling...
17Where the applicant makes a parental contribution in respect of...
18(1) Where the applicant is the parent of a student...
18A(1) Any payment made in respect of a person who...
18BAny payment made by a local authority in accordance with...
19(1) Where an applicant's applicable amount includes an amount by...
20In a case where the conditions of paragraph 10(2) of...
21Where the total value of any capital specified in Part...
22Except in the case of income from capital specified in...
23Where the applicant, or a person who was the partner...
SCHEDULE 4Capital disregards
PART 1Capital to be disregarded
1Any premises acquired for occupation by the applicant which the...
2Any premises which the applicant intends to occupy as the...
3Any premises which the applicant intends to occupy as the...
4Any premises occupied in whole or in part—
5Any future interest in property of any kind, other than...
6(1) Where an applicant has ceased to occupy what was...
7Any premises where the applicant is taking reasonable steps to...
8All personal possessions.
9The assets of any business owned in whole or in...
10The assets of any business owned in whole or in...
11The surrender value of any policy of life insurance by...
12The value of any contract under which—
13Where an ex-gratia payment has been made by the Secretary...
14(1) Subject to sub-paragraph (2), the amount of any trust...
15The amount of any payment, other than a war disablement...
16(1) Any payment made under or by—
17(1) Subject to sub-paragraph (2), an amount equal to the...
18Any amount specified in paragraph 19, 20, 21 or 25...
19Any amount paid under a policy of insurance in connection...
20Any amount paid to the applicant or deposited in the...
21(1) Subject to paragraph 22 any amount paid—
22(1) Subject to sub-paragraph (3), any payment of £5,000 or...
23Where a capital asset is held in a currency other...
24The value of the right to receive income from an...
25Any arrears of supplementary pension which are disregarded under paragraph...
26The dwelling, together with any garage, garden and outbuildings, normally...
27(1) Subject to sub-paragraph (2), where the applicant is entitled...
28Any payment made under Part 8A of the 1992 Act...
29Any payment made as a direct payment as defined in...
30Any payment in consequence of a reduction of council tax...
30AWhere a person elects to be entitled to a lump...
PART 2Capital not to be treated as income under regulation 27(2)
31The value of the right to receive any income under...
32The value of the right to receive any rent except...
33The value of the right to receive any income under...
34Where property is held under a trust, other than—
SCHEDULE 5Amount of alternative maximum council tax reduction
1Subject to paragraphs 2 and 3, the alternative maximum council...
2In determining a second adult's gross income for the purposes...
3Where there are two or more second adults residing with...
4In this Schedule— “council tax due in respect of that...

2012 No. 319

Council Tax

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

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 1992 M1 and all other powers enabling them to do so.

Annotations:
Marginal Citations
M1

1992 c.14. Section 80 was amended by paragraph 176 of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).