Council Tax Benefit: Income Disregard and Discretionary Disregard

4.—(1) In regulation 2 of the Council Tax Benefit Regulations, after the definition of “voluntary organisation”M1 insert the following definition—

““war widower’s pension” means any widower’s pension or allowance granted in respect of a death due to service or war injury and payable by virtue of the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947 or Part VII or section 151 of the Reserve Forces Act 1980 or a pension or allowance for a widower granted under any scheme mentioned in section 315(2)(e) of the Income and Corporation Taxes Act 1988;”.

(2) In regulation 24 of the Council Tax Benefit Regulations, after paragraph (2) insert the following—

“(2A) An authority may modify this Part so as to provide for disregarding, in determining a person’s income, the whole or any part of any war widower’s pension payable to that person or to his partner or to a person to whom he is polygamously married.”.

(3) In Schedule 4 to the Council Tax Benefit Regulations—

(a) in paragraph 14(b) M2 after “pension” insert “ or war widower’s pension ”;

(b) in paragraph 14(c) M3 after “widow” insert “ or widower ”;

(c) in paragraphs 52 and 53 M4 after “widows” insert “ or widowers ”;

(d) in paragraph 54(1)(a) M5 after “widow” insert “ or widower ”, and

(e) in paragraph 54(1)(b) after “widows” insert “ or widowers ”.

Marginal Citations

M1 The definition of “voluntary organisation” was inserted by regulation 14 of S.I. 1995/560.

M2 Paragraph 14 was substituted by regulation 2 of S.I. 1994/2792.

M3 Paragraph 14(c) was amended by regulation 2(1)(a) and (2) of S.I. 1995/3282.

M4 Paragraphs 52 and 53 were added by regulation 28(b) of S.I. 1995/2137.

M5 Paragraph 54 was added by regulation 28(b) of S.I. 1994/2137.