The Council Tax Benefit Regulations 2006

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 “second adult” means any person or persons residing with the claimant to whom section 131(6) of the Act applies.

(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 any reductions made under section 13 or 80 (reduced amounts of council tax).

(1)	(2)
Second adult	Alternative maximum council tax benefit
(a) Where the second adult or all second adults are in receipt of income support 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, state pension credit or an income-based jobseeker’s allowance—	(b)
(i) is less than £150.00 per week;	(i) 15 per cent. of the council tax due in respect of that day;
(ii) is not less than £150.00 per week but less than £194.00 per week.	(ii) 7.5 per cent. of the council tax due in respect of that day.