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

Earnings of self-employed earners S

35.—(1) Subject to paragraph (2), “earnings” in the case of employment as a self-employed earner means the gross income of the employment.

(2) Earnings in the case of employment as a self-employed earner do not include—

(a) where an applicant occupies a dwelling as the applicant's home and the applicant provides in that dwelling board and lodging accommodation for which payment is made, those payments;

(b) any payment made to an applicant by a local authority under—

(i) regulations 33 or 51 of the Looked After Children (Scotland) Regulations 2009 M1 (fostering and kinship care allowances and fostering allowances); or

(ii) section 22C(5) and (6)(a) or (b) or section 23(2)(a) of the Children Act 1989 M2 (provision of accommodation and maintenance for a child whom they are looking after);

(c) any payment made to an applicant by a voluntary organisation under section 59(1)(a) of the Children Act 1989 M3 (provision of accommodation by voluntary organisations);

(d) any payment made to the applicant or the applicant's partner for a person (“the relevant person”), who is not normally a member of the applicant's household but is temporarily in the applicant's care, by—

(i) a health authority;

(ii) a local authority but excluding payments of housing benefit made in respect of the relevant person;

(iii) a voluntary organisation;

(iv) the relevant person pursuant to section 26(3A) of the National Assistance Act 1948 M4 ;

[F1 (v) the National Health Service Commissioning Board established by section 1H of the National Health Service Act 2006 or a clinical commissioning group established under section 14D of the National Health Service Act 2006;]

(vi) a Local Health Board established under section 16BA of the National Health Service Act 1977 M5 or established by an order made under section 11 of the National Health Service (Wales) Act 2006 M6 ; or

(e) any sports award.

Textual Amendments

F1 Reg. 35(2)(d)(v) substituted (18.3.2013) by The Council Tax Reduction (State Pension Credit) (Scotland) Amendment Regulations 2013 (S.S.I. 2013/49), regs. 1, 6

Marginal Citations

M1 S.S.I. 2009/210. Regulation 33 was amended by S.S.I. 2009/290.

M2 1989 c.41. In relation to England sections 22A to 22F were substituted for section 23(2)(a) by section 8 of the Children and Young Persons Act 2008 (c.23) (“the 2008 Act”). Section 23(2)(a) remains in force in relation to Wales and was amended by section 49 of the Children Act 2004 (c.31) and paragraph 7 of Schedule 3 to the 2008 Act.

M3 Section 59(1)(a) was amended by section 49 of the Children Act 2004 (c.31).

M4 1948 c.29. Section 26(3A) was inserted by section 42 of the National Health Service and Community Care Act 1990 (c.19).

M5 Section 16BA was inserted by section 6 of the National Health Service Reform and Health Care Professions Act 2002 (c.17).

M6 2006 c.42.