The Council Tax Benefit Regulations 2006

This section has no associated Explanatory Memorandum

1.  In the case of a claimant who has been engaged in remunerative work as an employed earner or, had the employment been in Great Britain, would have been so engaged—

(a)where—

(i)the employment has been terminated because of retirement; and

(ii)on retirement he is entitled to a retirement pension under the Act, or is not so entitled solely because of his failure to satisfy the contribution conditions,

any earnings [F1paid 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;

[F2(b)where before the first day of entitlement to council tax benefit 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 of the nature described in regulation 25(1)(e), or

(ii)any award, sum or payment of the nature described in—

(aa)regulation 25(1)(g) or (h), or

(bb)section 34 or 70 of the Employment Rights Act 1996 (guarantee payments and suspension from work: complaints to employment tribunals),

including any payment made following the settlement of a complaint to an employment tribunal or of court proceedings;]

[F2(c)where before the first day of entitlement to council tax benefit—

(i)the employment has not been terminated, but

(ii)the claimant 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 regulation 25(1)(e), (i) or (j).]