[F1139Arrangements for community charge benefitsU.K.
(1)[F2Council tax benefit] provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a [F3council tax benefit scheme]) is to be administered by the appropriate authority.
[F4(2)For the purposes of this section the appropriate authority is the billing authority or [F5local authority in Scotland] which levied the council tax as regards which a person is entitled to the benefit.]
[F6(4)Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the council tax benefit functions of a local authority.]
(6)A [F7billing authority] or [F8local authority in Scotland] may modify any part of the [F9council tax benefit scheme] administered by the authority—
(a)so as to provide for disregarding, in determining a person’s income, the whole or part of any [F10prescribed] war disablement pension or [F10prescribed] war widow’s pension payable to that person or to his partner or to a person to whom he is polygamously married;
(b)to such extent in other respects as may be prescribed,
and any such modifications may be adopted by resolution of an authority.
(7)Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of [F11the amount of benefit which will be paid by them in any year will not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State].
(8)An authority which has adopted modifications may by resolution revoke or vary them.
(9)If the [F12council tax benefit scheme] includes power for an authority to exercise a discretion in allowing [F13council tax benefit], the authority shall not exercise that discretion so that the total of [F14the amount of benefit paid by them in any year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.]
[F15(10)The Secretary of State–
(a)shall by order specify the permitted total of council tax benefit payable by any authority in any year; and
(b)may by order specify one or more subsidiary limits on the amount of council tax benefit payable by any authority in any year in respect of any matter or matters specified in the order.
The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.]
(11)In this section—
“modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;
“partner”, in relation to a person, means the other member of the couple concerned;
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F17“war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner].]
Textual Amendments
F1Ss. 138-140G repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)
F2Words in s. 139(1) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(1)
F3Words in s. 139(1) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(1)
F4S. 139(2) substituted for s. 139(2)(3) (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(2)
F5Words in s. 139(2) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c)
F6S. 139(4) substituted for s. 139(4)(5) (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(2); S.I. 1997/618, art. 2(1) (with Sch.)
F7Words in s. 139(6) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(5)
F8Words in s. 139(6) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c)
F9Words in s. 139(6) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(5)
F10Word in s. 139(6)(a) inserted by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 4(a)
F11Words in s. 139(7) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(3); S.I. 1997/618, art. 2(1) (with Sch.)
F12Words in s. 139(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(7)(a)
F13Words in s. 139(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 20(7)(b)
F14Words in s. 139(9) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(4); S.I. 1997/618, art. 2(1) (with Sch.)
F15S. 139(10) substituted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 3(5); S.I. 1997/618, art. 2(1) (with Sch.)
F16Words in s. 139(11) repealed by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 4(b)
F17Words in s. 139(11) substituted by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 5 para. 4(b)