SCHEDULE 1Applicable amount
PART 1Personal Allowances
1.
(1)
The amount specified in column (2) below in respect of each person or couple specified in column (1) (or where a person falls within two categories in column (1), the higher of those amounts) is the amount specified for the purposes of regulation 35(a) (applicable amount)—
Column (1) | Column (2) |
|---|---|
Person or couple | Amount |
A single applicant aged under 25, where no child premium is included under regulation 35(b) and paragraph (2). | F1£67.20 |
A single applicant aged 25 or over, where no child premium is included under regulation 35(b) and paragraph (2). | F2£84.80 |
A lone parent. | F2£84.80 |
A single applicant who is entitled to main phase employment and support allowance F3or who has an award of universal credit and has limited capability for work under regulation 39(1) of the 2013 Regulations or limited capability for work and work-related activity under regulation 40(1) of the 2013 Regulations. | F2£84.80 |
A couple. | F4£133.30 |
(2)
For the purposes of sub-paragraph (1) an applicant is entitled to main phase employment and support allowance if either of paragraphs 18 or 19 (components) is satisfied in relation to the applicant.
PART 2Children
2.
The amount specified for the purposes of regulation 35(b) (the child premium) is F5£97.23 for each child or young person.
3.
Where neither the applicant nor the applicant’s partner, nor the partners jointly, have an award of universal credit, the following additional amount is, or additional amounts are, to be included in the applicable amount in respect of each child or young person who is disabled for whom the applicant or the applicant’s partner is responsible and who is a member of the applicant’s household—
(a)
the disabled child premium of F6£74.69 in respect of each—
(i)
child or young person who is in receipt of disability living allowance, child disability payment F7, adult disability payment or personal independence payment or is no longer in receipt of such allowance or payment because the child or young person is a patient, provided that the child or young person continues to be a member of the family, or
(ii)
child or young person who is blind or treated as blind by virtue of paragraph 12(2) (disability premium), or
(iii)
(b)
the disabled child premium of F8£74.69 and the enhanced disability premium of F9£30.17 in respect of each—
(i)
child or young person who is entitled to the care component of disability living allowance at the highest rate, or would be so entitled, but for a suspension of benefit in accordance with Regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation,
(ii)
child or young person who is entitled to the care component of child disability payment at the highest rateF10...
(iii)
child or young person who is entitled to the daily living component of personal independence payment at the enhanced rate, or would be so entitled, but for a suspension of benefit in accordance with Regulations made under section 86(1) of the 2012 Act or an abatement as a consequence of hospitalisation,
F11(iiia)
a young person who is entitled to the daily living component of adult disability payment at the enhanced rate,
(iv)
young person who is in receipt of armed forces independence payment, or
(v)
child or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit, and in respect of whom both the disabled child premium and the enhanced disability premium were included in the applicant’s applicable amount immediately before the death of that child or young person, but the amounts are to be included only for the period of entitlement prescribed under that section.
4.
(a)
the disabled child premium of F13£74.69, where the amount under that regulation is paid in respect of a child or young person at the lower rate described in paragraph (2)(a) of that regulation, and
F164A.
F17Subject to paragraphs 4C and 4D, where—
(a)
the applicant is a kinship carer approved under the Looked After Children (Scotland) Regulations 2009,
(b)
the child or young person who is placed with the applicant falls within paragraph (4B)(a)(i) to (iii) or (b)(i) to (v), and
(c)
the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit,
an additional amount is to be included in the applicable amount in respect of the child or young person in accordance with paragraph 4B.
4B.
The additional amount is—
(a)
the disabled child premium of F18£74.69 in respect of any child or young person—
(i)
who is in receipt of disability living allowance, child disability payment F19, adult disability payment or personal independence payment or who is no longer in receipt of such allowance or payment because the person is a patient, provided that the child or young person continues to be a member of the family,
(ii)
who is blind or treated as blind by virtue of paragraph 12(2) (disability premium), or
(iii)
in respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit, and in respect of whom a disabled child premium was included in the applicant’s amount immediately before the death of the child or young person, but the amount is to be included only for the period of entitlement prescribed under that section,
(b)
the disabled child premium of F20£74.69 and the enhanced disability premium of F21£30.17 in respect of any—
(i)
child or young person who is entitled to the care component of disability living allowance at the highest rate, or would be so entitled, but for a suspension of benefit in accordance with Regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation,
(ii)
child or young person who is entitled to the care component of child disability payment at the highest rate,
(iii)
child or young person who is entitled to the daily living component of personal independence payment at the enhanced rate, or would be so entitled but for a suspension of benefit in accordance with Regulations made under section 86(1) of the 2012 Act or an abatement as a consequence of hospitalisation,
F22(iiia)
a young person who is entitled to the daily living component of adult disability payment at the enhanced rate,
(iv)
young person who is in receipt of armed forces independence payment, or
(v)
child or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit and in respect of whom both the disabled child premium and the enhanced disability premium were included in the applicant’s applicable amount immediately before the death of the child or young person, but the amounts are to be included only for the period of entitlement prescribed under that section.
F234C.
Where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations (additional amount of universal credit in respect of a child or qualifying young person who is disabled), or would include an amount at the higher rate, but for the fact that the child or young person is entitled to short-term assistance under paragraph 1(1) of the schedule of the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (“the 2021 Regulations”) F24an additional amount is to be included in the applicable amount in respect of the child or young person and the additional amount is—
(a)
the disabled child premium of F25£74.69, where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of the schedule of the 2021 Regulations, was—
(i)
the care component of child disability payment at the lowest or middle rate, under regulation 11(5)(b) or (c) of the 2021 Regulations,
(ii)
the mobility component of child disability payment at the higher or lower rate, under regulation 12 or regulation 13 of the 2021 Regulations,
(b)
F234D.
Where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations, or would include an amount at the higher rate, but for the fact that the young person is entitled to short-term assistance under paragraph 1(1) of schedule 2 of the Disability Assistance for Working Age People (Scotland) Regulations 2022 (“the 2022 Regulations”) F28an additional amount is to be included in the applicable amount in respect of the young person and the additional amount is—
(a)
the disabled child premium of F29£74.69, where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of schedule 2 of the 2022 Regulations, was—
(i)
the daily living component of adult disability payment at the standard rate, under regulation 5(2) of the 2022 Regulations,
(ii)
the mobility component of adult disability payment at the standard or enhanced rate, under regulation 6(2) or (3) of the 2022 Regulations,
(b)
PART 3Carer Premium
5.
(1)
Subject to sub-paragraphs (2) to (8), the amount specified for the purposes of regulation 35(d) (the carer premium), is F32£42.75.
(2)
The applicable amount is to include the carer premium specified in sub-paragraph (1) where an applicant or the applicant’s partner has regular and substantial caring responsibilities for a severely disabled person, but subject to sub-paragraphs (3) and (4).
(3)
In the case of a couple, the carer premium is payable in respect of each partner if they both qualify for it, but only if they are not caring for the same severely disabled person.
(4)
Where two or more persons have regular and substantial caring responsibilities for the same severely disabled person, the carer premium is only payable in respect of one of them and that is—
(a)
(b)
the one in receipt of a carer’s allowance in respect of the severely disabled person, or
(c)
(5)
Where a carer premium is awarded to a person whose award of universal credit includes the carer element described in regulation 29 of the 2013 Regulations, the condition for the award of the premium is to be treated as satisfied for as long as that carer element continues to be paid (for example, following the death of the severely disabled person).
(6)
Where a carer premium is awarded to a person other than a person described in sub-paragraph (5), but—
(a)
the person in respect of whose care the carer’s allowance has been awarded dies, or
(b)
in any other case the person in respect of whom a carer premium has been awarded ceases to be entitled to a carer’s allowance,
the condition for the award of the premium is to be treated as satisfied for a period of 8 weeks from the relevant date specified in sub-paragraph (7).
(7)
The relevant date for the purposes of sub-paragraph (6) is—
(a)
where sub-paragraph (6)(a) applies, and the person is at that time entitled to a carer’s allowance, the Sunday following the death of the person in respect of whose care a carer’s allowance has been awarded or the date of death if the death occurred on a Sunday, and
(b)
in any other case, the date on which the person who has been entitled to a carer’s allowance ceases to be entitled to that allowance.
(8)
Where a person who has had regular and substantial caring responsibilities for a severely disabled person ceases to have such caring responsibilities and makes an application for council tax reduction, the condition for the award of the carer premium is to be treated as satisfied for a period of 8 weeks from the date on which—
(a)
the person in respect of whom the person had such caring responsibilities dies, where that brought the caring responsibilities to an end, and
(b)
in any other case, the person ceased to have such caring responsibilities.
6.
(1)
For the purposes of regulation 35(d) and Part 3 of this schedule, a person has regular and substantial caring responsibilities for a severely disabled person if—
(a)
they are in receipt of a carer’s allowance,
(b)
they would be in receipt of a carer’s allowance were it not for the application of the Social Security (Overlapping Benefits) Regulations 1979, or
(c)
they have an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations.
(2)
A person does not have regular and substantial caring responsibilities for a severely disabled person if—
(a)
the person derives earned income from those caring responsibilities, or
(b)
the severely disabled person has died (but in this case see paragraph 5(5) and (6)).
(3)
(4)
In the application of sub-paragraph (1)(b), a person is not to continue to be treated as being in receipt of a carer’s allowance after the date at which the person in respect of whose care the allowance has been claimed ceases to be in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of child disability payment at the highest or middle rate, F33the daily living component of adult disability payment at the standard or enhanced rate, armed forces independence payment, or the daily living component of personal independence payment.
PART 4Disability premiums
7.
Except as provided in paragraph 8, a disability premium specified in Part 5 of this schedule is, for the purposes of regulation 35(e) (disability premiums), to be included in the applicable amount of an applicant who satisfies the conditions specified in paragraphs 11 to 14 which relate to that premium.
8.
Subject to paragraph 9, where an applicant satisfies the conditions in respect of more than one disability premium in this Part of this Schedule, only one disability premium is to be included in the applicable amount of an applicant and, if they are of different amounts, the higher or highest amount applies.
9.
The following premiums, namely—
(a)
a severe disability premium to which paragraph 13 applies, and
(b)
an enhanced disability premium to which paragraph 14 applies,
may be included in the applicable amount of an applicant in addition to any other premium which may apply under this schedule.
10.
For the purposes of this Part of this schedule, once a disability premium is to be included in the applicable amount of an applicant under this Part, a person is to be treated as being in receipt of any benefit for—
(a)
in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979 applies, any period during which, apart from the provisions of those Regulations, the person would be in receipt of that benefit, and
(b)
Disability premium
11.
With regard to the disability premium the condition referred to in paragraph 7 is that—
(a)
where the applicant is a single applicant, the applicant has not attained pensionable age and the additional condition specified in paragraph 12(1) is satisfied, or
F34(b)
where the applicant has a partner and either the applicant or the applicant’s partner is a person who has not reached pensionable age, either—
(i)
the applicant satisfies the additional condition specified in paragraph 12(1), or
(ii)
the applicant’s partner satisfies the additional condition in paragraph 12(1)(a).
Additional condition for the disability premium
12.
(1)
Subject to sub-paragraph (2) and paragraph 10, the additional condition referred to in paragraph 11 is that either—
(a)
the applicant or, as the case may be, the applicant’s partner—
(i)
(ii)
(iii)
F36(iiia)
would be in receipt of either the daily living component or the mobility component of adult disability payment were it not for regulation 28(2) (effect of admission to hospital on ongoing entitlement to adult disability payment) of the Disability Assistance for Working Age People (Scotland) Regulations 2022,
(iv)
(v)
is blind,
(b)
the applicant—
(i)
is, or is treated as, incapable of work in accordance with the provisions of, and Regulations made under, Part 12A of the 1992 Act (incapacity for work), and
(ii)
has been incapable, or has been treated as incapable, of work for a continuous period of not less than—
(aa)
(bb)
in any other case, 364 days.
(2)
For the purposes of sub-paragraph (1)(a)(v), and of paragraphs 3(a)(ii) and 13(3) and (4)(b), a person who has ceased to be certified as blind on that person gaining eyesight is nevertheless to be treated as blind and as satisfying the additional condition set out in that sub-paragraph for a period of 28 weeks following the date on which the person ceased to be certified as blind.
(3)
For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to an applicant by virtue of the applicant satisfying the additional condition specified in that provision, if the applicant then ceases, for a period of 8 weeks or less, to be treated as incapable of work or to be incapable of work, on again becoming incapable of work the applicant is immediately to be treated as satisfying the condition in that sub-paragraph.
(4)
For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to an applicant by virtue of the applicant satisfying the additional condition specified in that provision, the applicant is to continue to be treated as satisfying that condition for any period spent by the applicant in undertaking a course of training provided under section 2 of the 1973 Act or section 2 of the Enterprise and New Towns (Scotland) Act 1990 or for any period during which the applicant is in receipt of a training allowance.
(5)
For the purposes of sub-paragraph (1)(b), where any two or more periods of incapacity are separated by a break of not more than 56 days, those periods are to be treated as one continuous period.
(6)
For the purposes of this paragraph, a reference to a person who is or was in receipt of long-term incapacity benefit includes a person who is or was in receipt of short-term incapacity benefit at a rate equal to the long-term rate by virtue of section 30B(4)(a) of the 1992 Act (short-term incapacity benefit for a person who is terminally ill) or who would be or would have been in receipt of short-term incapacity benefit at such a rate but for the fact that the rate of short-term incapacity benefit already payable to the person is or was equal to or greater than the long-term rate.
(7)
(a)
the reference to a period of 8 weeks in sub-paragraph (3), and
(b)
the reference to a period of 56 days in sub-paragraph (5),
is in each case to be treated as a reference to a period of 104 weeks.
F37(8)
The applicant is not entitled to the disability premium if—
(a)
the applicant has, or is treated as having, limited capability for work or limited capability for work-related activity, or
(b)
where the applicant’s partner has an award of universal credit, or the applicant and their partner have a joint award of universal credit, the applicant’s partner has, or is treated as having, limited capability for work or limited capability for work-related activity.
(9)
For the purposes of this paragraph—
(a)
“limited capability for work”—
(i)
has the meaning given to it in regulation 39 of the 2013 Regulations, where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit,
(ii)
in all other cases, has the meaning given to it in section 1(4) of the 2007 Act, and
(b)
“limited capability for work-related activity” has the meaning given to “limited capability for work and work-related activity” in regulation 40 of the 2013 Regulations, where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit.
Severe disability premium
13.
(1)
With regard to severe disability premium the condition referred to in paragraph 7 is that the applicant is a severely disabled person.
(2)
For the purposes of sub-paragraph (1), an applicant is to be treated as being a severely disabled person if—
(a)
in the case of a single applicant, or an applicant who is treated as having no partner in consequence of sub-paragraph (3)—
(i)
the applicant is in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of child disability payment at the highest or middle rate F38, the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment, and
(ii)
subject to sub-paragraph (4), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides, and
(b)
in the case of an applicant who has a partner—
(i)
the applicant is in receipt of attendance allowance or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of child disability payment at the highest or middle rate F39, the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment,
(ii)
the applicant’s partner is also in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of child disability payment at the highest or middle rate F40, the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment,
(iii)
subject to sub-paragraph (4), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides,
and either a person is entitled to and in receipt of a carer’s allowance, or has an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations, in respect of caring for only one of the couple or as the case may be, no person is entitled to and in receipt of a carer’s allowance, or has an award of universal credit which includes that carer element, in respect of caring for either member of the couple.
(3)
Where an applicant has a partner who does not satisfy the condition in sub-paragraph (2)(b)(ii), and that partner is blind or is treated as blind by virtue of paragraph 12(2), that partner is to be treated for the purposes of sub-paragraph (2)(b)(ii) as if the partner was not a partner of the applicant.
(4)
For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account is to be taken of—
(a)
a person receiving attendance allowance, disability living allowance by virtue of the care component at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of child disability payment at the highest or middle rate F41, the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment, or
(b)
a person who is blind or is treated as blind by virtue of paragraph 12(2).
(5)
For the purposes of sub-paragraph (2)(b) a person is to be treated—
(a)
as being in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of child disability payment at the highest or middle rate F42, the daily living component of adult disability payment, or the daily living component of personal independence payment if the person would, but for being a patient in hospital for a period exceeding 28 days, be in receipt of that allowance or payment,
(b)
as being entitled to and in receipt of a carer’s allowance or as having an award of universal credit which includes the F43carer element described in regulation 29 of the 2013 Regulations if the person would, but for the person being cared for being a patient in hospital for a period exceeding 28 days, be entitled to and in receipt of a carer’s allowance or would have an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations.
(6)
For the purposes of sub-paragraph (2)(a)(iii) and (2)(b), no account is to be taken of an award of carer’s allowance, or of universal credit which includes the F44carer element described in regulation 29 of the 2013 Regulations, to the extent that payment of the award is back-dated for a period before the date on which the award is first paid.
(7)
Enhanced disability premium
14.
F46(1)
With regard to enhanced disability premium and subject to sub-paragraph (3) the condition referred to in paragraph 7 is that—
(a)
the Secretary of State has decided that the applicant has, or is to be treated as having, limited capability for work-related activity,
F47(aa)
where the applicant’s partner has an award of universal credit, or the applicant and their partner have a joint award of universal credit, the Secretary of State has decided that the applicant’s partner has, or is to be treated as having, limited capability for work-related activity,
(b)
the care component of disability living allowance is, or would, but for a suspension of benefit in accordance with Regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of the 1992 Act in respect of—
(i)
the applicant, or
(ii)
the applicant’s partner,
(c)
the care component of child disability payment at the highest rate is payable in respect of the applicant or the applicant’s partner,
(d)
the daily living component of adult disability payment at the enhanced rate is payable or would be payable were it not for F48regulation 28(2) (effect of admission to hospital on ongoing entitlement to adult disability payment), of the Disability Assistance for Working Age People (Scotland) Regulations 2022, in respect of the applicant F49or the applicant’s partner,
(e)
armed forces independence payment is payable in respect of the applicant or the applicant’s partner, F50...
(f)
the daily living component of personal independence payment at the enhanced rate is, or would, but for a suspension of benefit in accordance with Regulations made under section 86(1) of the 2012 Act or an abatement as a consequence of hospitalisation, be payable in respect of the applicant or the applicant’s partnerF51, or
(g)
attendance allowance is payable in respect of the applicant or the applicant’s partner.
(2)
The condition is not satisfied if the person to whom sub-paragraph (1) refers is—
(a)
an applicant who—
(i)
is not a member of a couple, and
(ii)
is a patient and has been for a period of more than 52 weeks, or
(b)
a member of a couple where each member is a patient and has been for a period of more than 52 weeks.
(3)
For the purposes of this paragraph—
F52(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
(c)
“limited capability for work-related activity”—
(i)
F53in the case of an applicant who has an award of universal credit, in the case where the partner of an applicant has an award of universal credit, or in the case where the couple jointly has an award of universal credit, has the meaning given to “limited capability for work and work-related activity” in regulation 40 of the 2013 Regulations,
(ii)
in all other cases, has the meaning given to it in section 2(5) of the 2007 Act.
Persons in receipt of concessionary payments
15.
For the purpose of determining whether a premium is applicable to a person under paragraphs 12 to 14, any concessionary payment made to compensate that person for the non-payment of any benefit mentioned in those paragraphs is to be treated as if it were a payment of that benefit.
Persons in receipt of benefit for another
16.
For the purposes of this Part of this schedule, a person is to be regarded as being in receipt of any benefit only if it is paid in respect of the person and is to be regarded as being in receipt of the benefit only for any period in respect of which that benefit is paid.
PART 5Amounts of disability and carer premiums
17.
The premiums referred to in regulation 35(e) and Parts 2 to 4 of this schedule are set out in the following table.
Premium | Amount | ||
|---|---|---|---|
Disabled child premium, in respect of each child or young person who is a member of the family of an applicant in respect of whom the conditions specified in paragraph 3 or 4 are satisfied. | F54£74.69 | ||
Carer premium, where the conditions specified in paragraph 5 are satisfied | F55£42.75 | ||
Disability premium— | |||
| F56£39.85 | ||
| F57£56.80 | ||
Severe disability premium— | |||
| F58£76.40 | ||
| |||
| F58£76.40 | ||
| F59£152.80 | ||
Enhanced disability premium. | (a) | F60£30.17 in respect of each child or young person who is a member of the family of an applicant in respect of whom the conditions specified in paragraphs 3, 4 F61, 4A, 4C or 4D are satisfied, | |
(b) | F62£19.55 in respect of each person who is neither— | ||
(i) | a child or young person, nor | ||
(ii) | a member of a couple, | ||
in respect of whom the conditions specified in paragraph 14 are satisfied, | |||
(c) | F63£27.90 where the applicant is a member of a couple and the conditions specified in paragraph 14 are satisfied in respect of a member of that couple. | ||
PART 6Work-related activity and support components
Work-related activity and support components
18.
(1)
Subject to paragraph 20 the applicant is entitled to one, but not both, of the components in paragraph 21 or 22 if—
(a)
the applicant or the applicant’s partner has made a claim for employment and support allowance, F64or
F65(aa)
the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit,
(b)
the Secretary of State has decided that the applicant or the applicant’s partner has, or is to be treated as having, limited capability for work or limited capability for work-related activity, and
(c)
F66where the applicant or the applicant’s partner has made a claim for employment and support allowance, either—
(i)
the assessment phase as defined in section 24(2) of the 2007 Act has ended, or
(ii)
(2)
In this Part—
(a)
“limited capability for work”—
(i)
F68in the case of an applicant who has an award of universal credit, in the case where the partner of an applicant has an award of universal credit, or in the case where the couple jointly has an award of universal credit has the meaning given to it in regulation 39 of the 2013 Regulations,
(ii)
in all other cases, has the meaning given to it in section 1(4) of the 2007 Act,
(b)
“limited capability for work-related activity”—
(i)
F69in the case of an applicant who has an award of universal credit, in the case where the partner of an applicant has an award of universal credit, or in the case where the couple jointly has an award of universal credit has the meaning given to “limited capability for work and work-related activity” in regulation 40 of the 2013 Regulations,
(ii)
in all other cases, has the meaning given to it in section 2(5) of the 2007 Act.
19.
(1)
(2)
In this paragraph, a “converted employment and support allowance” means an employment and support allowance which is not income-related and to which a person is entitled as a result of a conversion decision within the meaning of the Employment and Support Allowance (Existing Awards) Regulations.
20.
(1)
The applicant has no entitlement under paragraph 21 or 22 if the applicant is entitled to the disability premium under paragraphs 11 and 12.
(2)
F70Subject to sub-paragraph (3), where the applicant and the applicant’s partner each satisfies paragraph 21 or 22, the component to be included in the applicant’s applicable amount is that which relates to the applicant.
F71(3)
Where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit, and the applicant and the applicant’s partner each satisfies paragraph 21 or 22, the component which is to be included in the applicant’s applicable amount is that which is of the highest amount.
Work-related activity component
21.
The applicant is entitled to the work-related activity component if the Secretary of State has decided that the applicant or the applicant’s partner has, or is to be treated as having, limited capability for work.
Support component
22.
The applicant is entitled to the support component if the Secretary of State has decided that the applicant or the applicant’s partner has, or is to be treated as having, limited capability for work-related activity.
Amount of work-related activity component
23.
The amount of the work-related activity component is F72£33.70.
Amount of support component
24.
The amount of the support component is F73£44.70.
SCHEDULE 2Amount of second adult rebate
1.
Subject to paragraphs 2 and 3, the second adult rebate in respect of a day for the purpose of regulation 91 is to be determined in accordance with the following table.
(1) Second adult | (2) Second adult rebate |
|---|---|
| 25 per cent of the council tax due in respect of that day, |
| |
| 15 per cent of the council tax due in respect of that day, |
7.5 per cent of the council tax due in respect of that day, | |
| 25 per cent of the council tax due in respect of that day, |
| 100 per cent of the council tax due in respect of that day. |
2.
In determining a second adult’s gross income for the purposes of this schedule, there must be disregarded from that income—
(a)
any attendance allowance, disability living allowance, child disability payment F79, adult disability payment, armed forces independence payment or personal independence payment, and
(b)
any payment which, had the second adult’s income fallen to be calculated under Part 6 (assessment of household income and capital), would have been disregarded under regulation 75 (special schemes for compensation etc.).
3.
4.
In this schedule—
(a)
(b)
in a case to which item (d) in column (1) of the table above applies, the amount of any discount which may be appropriate to the dwelling under the Act,
“persons to whom regulation 20(2) (students) applies” includes any person to whom that regulation would apply if that person, and any partner of that person, was below pensionable age, and
“second adult” means any person or persons residing with the applicant to whom regulation 13(7) (conditions of entitlement to council tax reduction) applies.
SCHEDULE 3Sums to be disregarded in the calculation of earnings
1.
In the case of an applicant who has been engaged in remunerative work as an employed earner and whose earnings are calculated under regulation 50 (applicants with no award of universal credit)—
(a)
where—
(i)
the employment has been terminated because of retirement, and
(ii)
on retirement the applicant is entitled to a retirement pension under the 1992 Act, or is not entitled solely because of the applicant’s failure to satisfy the contribution conditions,
any earnings paid or due to be paid in respect of that employment, but only for a period commencing on the day immediately after the date on which the employment was terminated,
(b)
where—
(i)
the employment has been terminated because of retirement, and
(ii)
on retirement the applicant is entitled to a state pension under Part 1 of the Pensions Act 2014, or is not so entitled solely because the applicant does not have the minimum number of qualifying years,
any earnings paid or due to be paid in respect of that employment, but only for a period commencing on the day immediately after the date on which the employment was terminated,
(c)
where before the first day of entitlement to council tax reduction the employment has been terminated otherwise than because of retirement, any earnings paid or due to be paid in respect of that employment except—
(i)
any payment by way of retainer,
(ii)
(iii)
any—
(aa)
(bb)
(cc)
(d)
where before the first day of entitlement to council tax reduction the employment has not been terminated but the applicant is not engaged in remunerative work, any earnings paid or due to be paid in respect of that employment except any payment or remuneration of the nature described in paragraph 1(c)(i), (ii), (iii)(bb) or (iii)(cc) of this schedule or regulation 50(2)(j) (disregard of specified statutory payments).
2.
In the case of an applicant who, before the first day of entitlement to council tax reduction—
(a)
has been engaged in employment in which the person is engaged on average for less than 16 hours a week as an employed earner,
(b)
has ceased to be engaged in that employment, whether or not that employment has been terminated, and
(c)
whose earnings are calculated under regulation 50 (applicants with no award of universal credit),
any employed earnings paid or due to be paid in respect of that employment except—
(i)
where that employment has been terminated, any payment of the nature described in F80paragraph 1(c)(i), (ii) or (iii)(cc), or
(ii)
where that employment has not been terminated, any payment or remuneration of the nature described in paragraph 1(c)(i), (ii) or (iii)(cc), regulation 50(2)(j), or any remuneration paid by or on behalf of an employer to an applicant who for the time being is on maternity leave, paternity leave, shared parental leave, parental bereavement leave or adoption leave or is absent from work because the applicant is ill.
3.
In the case of an applicant who has been engaged as a self-employed earner in either part-time employment in which the person is engaged on average for less than 16 hours a week or in remunerative work, any earnings derived from that work from the date it ceases, except earnings to which regulation 51(7) or (8) (self-employed earnings) applies.
4.
(1)
In a case to which this paragraph applies and paragraph 5 does not apply, £20, but notwithstanding regulation 36 (calculation of income and capital of members of an applicant’s family) if this paragraph applies to an applicant it does not apply to the applicant’s partner except where, and to the extent that, the earnings of the applicant which are to be disregarded under this paragraph are less than £20.
(2)
This paragraph applies where—
(a)
the applicant’s applicable amount includes an amount by way of disability premium, severe disability premium, work-related activity component or support component under schedule 1 (applicable amounts), and
F83(2A)
This paragraph also applies where the applicant is not a member of a couple and the applicant’s applicable amount includes an amount by way of disability premium, severe disability premium, work-related activity component or support component under schedule 1.
(3)
This paragraph also applies where—
F84(a)
the applicant has an award of universal credit and has limited capability for work under regulation 39(1) of the 2013 Regulations or limited capability for work and work-related activity under regulation 40(1) of the 2013 Regulations,
F87(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
In a case where the applicant is a lone parent, £25.
6.
(1)
In a case to which neither paragraph 4 nor paragraph 5 applies to the applicant and, subject to sub-paragraph (2), where the applicant’s applicable amount includes an amount by way of the carer premium under schedule 1 (applicable amounts)—
(a)
£20 of the earnings of the person who does not have an award of universal credit and is, or at any time in the preceding 8 weeks was, in receipt of carer’s allowance or treated in accordance with paragraph 5(5) or (6) of that schedule as being in receipt of carer’s allowance, or
(b)
£20 of the earnings of the person who has an award of universal credit and that award includes the carer element described in regulation 29 of the 2013 Regulations.
(2)
Where the carer premium is awarded in respect of the applicant and the applicant’s partner, their earnings are for the purposes of this paragraph to be aggregated, but the amount to be disregarded in accordance with sub-paragraph (1) must not exceed £20.
7.
Where the carer premium is awarded in respect of an applicant who is a member of a couple and whose earnings are less than £20, but is not awarded in respect of the other member of the couple, and that other member is engaged in an employment—
(a)
specified in paragraph 9(1), so much of the other member’s earnings as would not when aggregated with the amount disregarded under paragraph 6 exceed £20,
(b)
other than one specified in paragraph 9(1), so much of the other member’s earnings from such other employment up to £10 as would not when aggregated with the amount disregarded under paragraph 6 exceed £20.
8.
In a case where paragraphs 4, 6, 7 and 9 do not apply to the applicant and the applicant is one of a couple and a member of that couple is in employment, £10, but, notwithstanding regulation 36 (calculation of income and capital of members of applicant’s family), if this paragraph applies to an applicant it does not apply to the applicant’s partner except where, and to the extent that, the earnings of the applicant which are to be disregarded under this paragraph are less than £10.
9.
(1)
In a case where paragraphs 4, 5, 6 and 7 do not apply to the applicant, and the applicant is a person whose earnings are calculated under regulation 50 (applicants with no award of universal credit), £20 of earnings derived from one or more employments as—
(a)
(b)
(c)
an auxiliary coastguard in respect of coast rescue activities,
(d)
a person engaged part-time in the manning or launching of a life boat,
(e)
but, notwithstanding regulation 36 (calculation of income and capital of members of applicant’s family), if this paragraph applies to an applicant it does not apply to the applicant’s partner except to the extent specified in sub-paragraph (2).
(2)
If the applicant’s partner is engaged in employment—
(a)
specified in sub-paragraph (1), so much of the partner’s earnings as would not in aggregate with the amount of the applicant’s earnings disregarded under this paragraph exceed £20,
(b)
other than an employment specified in sub-paragraph (1), so much of the partner’s earnings from that employment up to £10 as would not in aggregate with the applicant’s earnings disregarded under this paragraph exceed £20.
10.
Where the applicant is a person whose earnings are calculated under regulation 50 (applicants with no award of universal credit), and the applicant is engaged in one or more employments specified in paragraph 9(1), but the applicant’s earnings derived from such employments are less than £20 in any week and the applicant is also engaged in any other employment so much of the applicant’s earnings from that other employment, up to £5 if the applicant is a single applicant, or up to £10 if the applicant has a partner, as would not in aggregate with the amount of the applicant’s earnings disregarded under paragraph 9 exceed £20.
11.
In a case to which none of paragraphs 4 to 10 applies, and the applicant is a single applicant, £5.
12.
(1)
Where—
(a)
the applicant (or if the applicant is a member of a couple, at least one member of that couple) is a person to whom sub-paragraph (5) applies, and
(b)
the relevant authority is satisfied that that person is undertaking exempt work,
the amount specified in sub-paragraph (7) (“the specified amount”).
(2)
Where this paragraph applies, paragraphs 4 to 11 do not apply, but in any case where the applicant is a lone parent and the specified amount would be less than the amount specified in paragraph 5, paragraph 5 applies instead of this paragraph.
(3)
Notwithstanding regulation 36 (calculation of income and capital of members of applicant’s family), if sub-paragraph (1) applies to one member of a couple (“A”) it does not apply to the other member of that couple (“B”) except to the extent provided for in sub-paragraph (4).
(4)
Where A’s earnings are less than the specified amount, there must also be disregarded so much of B’s earnings as would not when aggregated with A’s earnings exceed the specified amount, but the amount of B’s earnings which may be disregarded under this sub-paragraph is limited to a maximum of £20 unless the relevant authority is satisfied that B is also undertaking exempt work.
(5)
This sub-paragraph applies to a person who is—
(a)
in receipt of a contributory employment and support allowance,
(b)
(c)
in receipt of severe disablement allowance, or
(d)
(6)
In this paragraph “exempt work” means work of the kind described in—
(a)
(b)
and, in determining for the purposes of this paragraph whether an applicant or a member of a couple is undertaking any type of exempt work, it is immaterial whether that person or their partner is also undertaking other work.
(7)
The specified amount is the amount of money from time to time mentioned in any provision referred to in sub-paragraph (6) by virtue of which the work referred to in sub-paragraph (1) is exempt (or, where more than one of those provisions is relevant and those provisions mention different amounts of money, the highest of those amounts).
13.
Any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of those earnings.
14.
Where a payment of earnings is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.
15.
(1)
In a case where the applicant’s earnings are calculated under regulation 50 (employed earnings (applicants with no award of universal credit)) and the applicant is a person who satisfies at least one of the conditions set out in sub-paragraph (2), and the employed earnings prior to any disregards being applied under this schedule equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of the applicant’s earnings to be disregarded under paragraphs 4 to 12 is to be increased by £17.10.
(2)
The conditions are that—
(a)
the applicant, or if the applicant is a member of a couple, either the applicant or the other member of that couple, is a person to whom regulation 20(1)(c) of the Working Tax Credit Regulations applies, or
(b)
the applicant—
(i)
is, or if the applicant is a member of a couple, at least one member of that couple is, aged at least 25 and is engaged in remunerative work, but in this case only where that work is engaged in for on average not less than 30 hours per week,
(ii)
is a member of a couple and—
(aa)
at least one member of that couple, is engaged in remunerative work, and
(bb)
the applicant’s applicable amount includes a child premium under paragraph 2 of schedule 1,
(iii)
is a lone parent who is engaged in remunerative work, or
(iv)
is, or if the applicant is a member of a couple, at least one member of that couple is, engaged in remunerative work and—
(aa)
the applicant’s applicable amount includes a disability premium under paragraph 11 of schedule 1, the work-related activity component under paragraph 21 of that schedule or the support component under paragraph 22 of that schedule, and
(bb)
where the applicant is a member of a couple, at least one member of that couple satisfies the qualifying conditions for the disability premium or either of the components referred to in sub-head (aa) and is engaged in remunerative work.
(3)
The following are the amounts referred to in sub-paragraph (1)—
(a)
the amount calculated as disregardable from the applicant’s earnings under paragraphs 4 to 12,
(b)
the amount of relevant childcare charges deducted under regulation 38(2)(c) (calculation of income on a weekly basis), and
(c)
£17.10.
(4)
The provisions of regulation 10 (remunerative work) apply in determining whether or not a person works for on average not less than 30 hours per week for the purposes of sub-paragraph (2)(b)(i), but as if the reference to 16 hours in paragraph (1) of that regulation were a reference to 30 hours.
16.
Where the applicant is a qualifying income-related benefit claimant, the applicant’s earnings.
17.
Any earnings of a child or young person.
SCHEDULE 4Capital to be disregarded
PART 1Premises
1.
The dwelling together with any garage, garden and outbuildings, normally occupied by the applicant as the applicant’s home including any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular, any croft land on which the dwelling is situated, but, notwithstanding regulation 36 (calculation of income and capital of members of applicant’s family), only one dwelling is to be disregarded under this paragraph.
2.
Premises occupied by a close relative of a person as their home where that close relative has limited capability for work or has reached pensionable age.
3.
Premises occupied by a person’s former partner as their home where the person and their former partner are not estranged, but living apart by force of circumstances, for example where the person is in residential care.
4.
(1)
Premises that a person intends to occupy as their home where—
(a)
the person has acquired the premises within the past 6 months but not yet taken up occupation,
(b)
the person is taking steps to obtain possession and has commenced those steps within the past 6 months, or
(c)
the person is carrying out essential repairs or alterations required to render the premises fit for occupation and these have been commenced within the past 6 months.
(2)
A person is to be taken to have commenced steps to obtain possession of premises on the date that legal advice is first sought or proceedings are commenced, whichever is earlier.
5.
Premises that a person has ceased to occupy as their home following an estrangement from their former partner where—
(a)
the person has ceased to occupy the premises within the past 6 months, or
(b)
the person’s former partner is a lone parent and occupies the premises as their home.
6.
Premises that a person is taking reasonable steps to dispose of where those steps have been commenced within the past 6 months.
7.
Any future interest in property of any kind, other than land or premises in respect of which the applicant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies
F897A.
(1)
Any payment of a sports award for a period of 26 weeks beginning with the date of receipt of that payment, except to the extent that it has been made in respect of living expenses.
(2)
In this paragraph—
(a)
“living expenses” has the meaning given to it in regulation 57(2)(b) (meaning of “unearned income”), and
(b)
“sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section.
PART 2Business assets
8.
Assets which are used wholly or mainly for the purposes of a trade, profession or vocation which the person is carrying on.
9.
Assets which were used wholly or mainly for a trade, profession or vocation that the person has ceased to carry on within the past 6 months if—
(a)
the person is taking reasonable steps to dispose of those assets, or
(b)
the person ceased to be engaged in carrying on the trade, profession or vocation because of incapacity and can reasonably expect to be reengaged on recovery.
PART 3Value of contracts and rights etc.
10.
The value of any policy of life insurance.
11.
(1)
(2)
12.
(1)
The value of a funeral plan contract.
(2)
“Funeral plan contract” means a contract under which the person makes payments to a person to secure the provision of a funeral and where the sole purpose of the plan is the provision of a funeral.
13.
The value of the right to receive any income under a life interest or from a life rent.
14.
The value of the right to receive any earnings which are disregarded under paragraph 13 of schedule 3.
PART 4Amounts for special purposes
15.
An amount deposited with a housing association as a condition of the person occupying premises as their home.
16.
An amount received within the past F906 months which is to be used for the purchase of premises that the person intends to occupy as their home where that amount—
(a)
is attributable to the proceeds of the sale of premises formerly occupied by the person as their home,
(b)
has been deposited with a housing association as mentioned in paragraph 15, or
(c)
is a grant made to the person for the sole purpose of the purchase of a home.
17.
An amount received under an insurance policy within the past F906 months in connection with the loss or damage to the premises occupied by the person as their home or to their personal possessions.
18.
An amount received within the past F906 months that is to be used for making essential repairs or alterations to premises occupied or intended to be occupied as the person’s home where that amount has been acquired by the person (whether by grant or loan or otherwise) on condition that it is used for that purpose.
PART 5Payments
19.
A payment made within the past 52 weeks under Part 8 of the 1992 Act (the social fund).
20.
(1)
A payment made within the past 52 weeks by or on behalf of a local authority—
(a)
(b)
under any other enactment in order to meet a person’s welfare needs related to old age or disability, other than living expenses.
(2)
In sub-paragraph (1) “living expenses” has the meaning in regulation 57(2)(b).
21.
(1)
A payment received within the past 52 weeks by way of arrears of, or compensation for late payment of—
(a)
universal credit,
(b)
a benefit abolished by section 33 of the 2012 Act,
(c)
a social security benefit which is not included as unearned income under regulation 57(1)(a) or 57(1)(b).
(2)
In sub-paragraph (1)(c) a “social security benefit” means a benefit under any enactment relating to social security in any part of the United Kingdom.
(3)
In a case where the total of any arrears and, if appropriate, any concessionary payment referred to in sub-paragraph (1), relating to one social security benefit, amounts to £5,000 or more (“the relevant sum”) and is—
(a)
paid in order to rectify, or compensate for—
(i)
(ii)
an error on a point of law made by an officer, person or body described in sub-paragraph (a) or (b) of the definition of “official error” in regulation 1(3) of those Regulations, or
(iii)
any error made by a member of the Scottish Administration involved in the administration of social security benefits to which no person outside the Scottish Government or the Department for Work and Pensions materially contributed, and is
(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.
(4)
For the purpose of sub-paragraph (3), “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.
22.
A payment to a person by virtue of being a holder of the Victoria Cross or George Cross.
23.
F91(1)
F92(2)
Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—
(a)
in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and
(b)
paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.
24.
Any assistance under the 2018 Act falling within the following descriptions that was given with the past 52 weeks—
(a)
(b)
(c)
carer’s allowance supplement given in accordance with section 81.
25.
Any assistance under the 2018 Act falling within the following descriptions—
(a)
(b)
26.
Any crisis payment made for the purpose of meeting an immediate short term need or a payment made for the purpose of meeting a need for community care—
(a)
from a welfare fund,
(b)
(c)
(d)
27.
28.
Any payment in consequence of a reduction of council tax under section 13 or 80 of the Act (reduction of liability for council tax), but only for a period of 52 weeks from the date of the receipt of the payment.
29.
(1)
Any payment or repayment made—
(a)
(b)
(c)
but only for a period of 52 weeks from the date of receipt of the payment or repayment.
(2)
Any payment or repayment made by the Scottish Ministers, the Secretary of State for Health or the Welsh Ministers which is analogous to a payment or repayment mentioned in sub-paragraph (1), but only for a period of 52 weeks from the date of receipt of the payment or repayment.
30.
31.
(1)
Any payment made by the Scottish Ministers or the Secretary of State under a scheme established to assist relatives and other persons to visit persons in custody, but only for a period of 52 weeks from the date of the receipt of the payment.
(2)
“Relative” means a close relative, grandparent, grandchild, uncle, aunt, nephew or niece.
32.
33.
Any sum of capital acquired by a person who is receiving, or has received, assistance whilst participating in a programme, arrangement or scheme described in sub-paragraphs (a) to (c) for the purpose of establishing or carrying on the commercial activity in respect of which the assistance is or was received, but only for a period of 52 weeks from the date on which the sum was acquired–
(a)
an employment zone programme,
(b)
(c)
34.
(1)
Any payment—
(a)
by way of an education maintenance allowance made pursuant to—
(i)
(ii)
(iii)
(b)
corresponding to an education maintenance allowance made pursuant to—
(i)
(ii)
Regulations made under section 181 of that Act.
(2)
Any payment, other than a payment to which sub-paragraph (1) applies, made pursuant to—
(a)
Regulations made under section 49 of the Education (Scotland) Act 1980,
(b)
directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992, or
(c)
Regulations made under section 518 of the Education Act 1996, in respect of a course of study attended by a child or a young person or a person who is in receipt of an education maintenance allowance made pursuant to any provision specified in sub-paragraph (1).
35.
36.
37.
Any payment made under or by the Thalidomide Trust.
38.
39.
Any payment made pursuant to section 2 of the Enterprise and New Towns (Scotland) Act 1990 or section 2 of the 1973 Act, but only for the period of 52 weeks beginning on the date of receipt of the payment.
40.
41.
Any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme which the Scottish Ministers set up in respect of cases of historical child abuse in care.
42.
F9343.
Any payment made in connection with the provision of accommodation under the Homes for Ukraine scheme launched by the United Kingdom Government on 14 March 2022.
F9444.
Any payment made under section 1(2) or section 4(1) or (2) of the Social Security (Additional Payments) Act 2022 where made to a person in receipt of working tax credit.
F9545.
Any payment of a widowed parent’s allowance made under section 39A of the 1992 Act—
(a)
to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and
(b)
in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.
SCHEDULE 5Consequential amendments
The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
1.
(1)
(2)
In regulation 1(2) (interpretation), in the definition of “council tax reduction”, after “Council Tax Reduction (Scotland) Regulations 2012” insert “, the Council Tax Reduction (Scotland) Regulations 2021”.
The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992
2.
(1)
(2)
In regulation 4(2)(b) (calculation of amount payable), for “Council Tax Reduction (Scotland) Regulations 2012” substitute “Council Tax Reduction (Scotland) Regulations 2021.
The Council Tax (Reduction of Liability) (Scotland) Regulations 1994
3.
(1)
(2)
In regulation 4(c) (calculation of amount payable), for “Council Tax Reduction (Scotland) Regulations 2012” substitute “Council Tax Reduction (Scotland) Regulations 2021”.
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
4.
(1)
(2)
In regulation 2 (interpretation), in the definition of “the Council Tax Reduction Regulations”, for “Council Tax Reduction (Scotland) Regulations 2012” substitute “Council Tax Reduction (Scotland) Regulations 2021”.
(3)
In regulation 29(11)(b)(i) (treatment of child care charges) for “paragraph 10 of Schedule 1 to the Council Tax Reduction (Scotland) Regulations 2012 (additional condition for the disability premium)” substitute “paragraph 12 of schedule 1 of the Council Tax Reduction F96(Scotland) Regulations 2021 (additional condition for the disability premium)”.
(4)
(5)
In regulation 54 (entitlements to extended council tax reductions)—
(a)
in paragraph (1), for—
(i)
“regulation 68” substitute “regulation 80”,
(ii)
“regulation 73” substitute “regulation 85”,
(b)
in paragraph (2)(a) for—
(i)
“regulation 70(1)(a)” substitute “regulation 82(1)(a)”,
(ii)
“regulation 75(1)(a)” substitute “regulation 87(1)(a)”,
(c)
in paragraph (2)(b) for—
(i)
“regulation 68” substitute “regulation 80”,
(ii)
“regulation 73” substitute “regulation 85”, and
(d)
in paragraph (2)(c) for “regulation 68 or regulation 73” substitute “regulation 80 or regulation 85”.
(6)
(7)
(8)
In paragraph 5(2) of schedule 2 (sums to be disregarded in the calculation of earnings), after “these Regulations” insert “, the Council Tax Reduction (Scotland) Regulations 2012”.
(9)
(10)
The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012
5.
(1)
(2)
In regulation 2 (interpretation), in the definition of “council tax reduction scheme”, at subparagraph (b), for “Council Tax Reduction (Scotland) Regulations 2012” substitute “Council Tax Reduction (Scotland) Regulations 2021”.
The Home Energy Assistance Scheme (Scotland) Regulations 2013
6.
(1)
(2)
In regulation 2 (interpretation), in the definition of “council tax reduction”, at subparagraph (a), for “Council Tax Reduction (Scotland) Regulations 2012” substitute “Council Tax Reduction (Scotland) Regulations 2021”.
The Social Security (Persons Required to Provide Information) Regulations 2013
7.
(1)
(2)
In regulation 2(2)(b)(ii) (persons required to provide information), for “Council Tax Reduction (Scotland) Regulations 2012” substitute “Council Tax Reduction (Scotland) Regulations 2021”.
The Council Tax Reduction (Scotland) Amendment Regulations 2016
8.
(1)
(2)
In regulation 2—
(a)
in sub-paragraph (1), for “regulations 5 and 18” substitute “regulation 18”,
(b)
in sub-paragraph (3), omit “the Council Tax Reduction (Scotland) Regulations 2012 or, as the case may be,”.
The Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020
9.
(1)
(2)
“(ta)
regulation 16 (persons not entitled to a council tax reduction: persons treated as not being in Great Britain) of the Council Tax Reduction (Scotland) Regulations 2021;”.
SCHEDULE 6Revocations
Title | Reference | Extent of revocation |
|---|---|---|
Council Tax Reduction (Scotland) Regulations 2012 | The whole Regulations, except in regulation 2 the definitions of “the 1992 Act”, “local authority”, “self-employed earner” and “voluntary organisation”, regulations 37 and 38 and, in schedule 4, paragraphs 37 and 38. | |
Council Tax Reduction (Scotland) Amendment Regulations 2013 | Regulations 3 to 15. | |
Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 | Regulation 11. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2013 | Regulations 2 to 8 and Regulation 17. | |
Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013 | Regulations 2 to 11. | |
Council Tax Reduction (Scotland) Amendment Regulations 2014 | Regulations 2 to 5. | |
Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 | Article 23. | |
Council Tax Reduction (Scotland) Amendment Regulations 2015 | Regulations 2 to 13. | |
Council Tax Reduction (Scotland) Amendment Regulations 2016 | Part 2, except for regulations 3 and 11. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2016 | Regulations 2 to 8. | |
Council Tax Reduction (Scotland) Amendment Regulations 2017 | The whole of Part 2. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2017 | The whole of Part 2. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Amendment Regulations 2017 | The whole Regulations. | |
Council Tax Reduction (Scotland) Amendment Regulations 2018 | The whole of Part 2. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018 | Regulations 2 to 4. | |
Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2018 | Regulations 2 to 4. | |
Council Tax Reduction (Scotland) Amendment Regulations 2019 | The whole of Part 2. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2019 | Regulation 2. | |
Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2019 | Regulation 2. | |
Council Tax Reduction (Scotland) Amendment Regulations 2020 | The whole of Part 2. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2020 | The whole Regulations. | |
Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2020 | Regulation 2. | |
Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2020 | Regulations 3, 4, 5(b) and 6. | |
Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 | Regulation 24. | |
Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021 | Regulations 2 to 7. | |
Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 | The whole of Part 2. | |
Disability Assistance for Children and Young People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2021 | Regulation 13. | |
Disability Assistance for Children and Young People (Consequential Amendments) (Scotland) Regulations 2021 | Regulation 4. | |
Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021 | Regulations 2 to 5. |