The Council Tax Benefit Regulations 2006

This section has no associated Explanatory Memorandum

1.—(1) Subject to paragraphs 2 and 3, the alternative maximum council tax benefit in respect of a day for the purpose of regulation 62 shall be determined in accordance with the following Table and in this Table:

[F1(a)“second adult” means any person or persons residing with the claimant to whom section 131(6) of the Act applies; and

(b)“persons to whom regulation 45(2) applies” includes any person to whom that regulation would apply were they, and their partner if they had one, below the qualifying age for state pension credit.]

(2) In this Schedule “council tax due in respect of that day” means the council tax payable under section 10 or 78 of the 1992 Act less;

[F2(a)any reductions made in consequence of any enactment in, or under, the 1992 Act; and

(b)in a case to which sub-paragraph (c) in column (1) of the table below applies, the amount of any discount which may be appropriate to the dwelling under the 1992 Act.]

(1)(2)
Second adultAlternative maximum council tax benefit

(a)Where the second adult or all second adults are in receipt of income support[F3, an income-related employment and support allowance] or state pension credit or are persons on an income-based jobseeker's allowance;

(a)25 per cent. of the council tax due in respect of that day;

(b)where the gross income of the second adult or, where there is more than one second adult, their aggregate gross income disregarding any income of persons on income support[F4, an income-related employment and support allowance], state pension credit or an income-based jobseeker's allowance—

(i)is less than [F5£180.00 ]per week;

(ii)is not less than [F6£180.00 ]per week but less than [F6£235.00 ]per week.

(b) 

(i)15 per cent. of the council tax due in respect of that day;

(ii)7.5 per cent. of the council tax due in respect of that day.

(c)[F7Where the dwelling would be wholly occupied by one or more persons to whom regulation 45(2) applies but for the presence of one or more second adults who are in receipt of income support, state pension credit[F8, an income-related employment and support allowance] or are persons on an income-based jobseeker’s allowance.

(c)100 per cent. of the council tax due in respect of that day]

Textual Amendments