These Regulations may be cited as the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006.

These Regulations are to be read, where appropriate, with the Consequential Provisions Regulations.

Except as provided in Schedule 4 to the Consequential Provisions Regulations, these Regulations shall come into force on 6th March 2006.

The regulations consolidated by these Regulations are revoked, in consequence of the consolidation, by the Consequential Provisions Regulations.

In these Regulations—

• “the Act” means the Social Security Contributions and Benefits Act 1992;

• “the Administration Act” means the Social Security Administration Act 1992 M1;

• “the 1973 Act” means the Employment and Training Act 1973 M2;

• “the 1992 Act” means the Local Government Finance Act 1992;

• F24 “the 2000 Act ” means the Electronic Communications Act 2000;

• “Abbeyfield Home” means an establishment run by the Abbeyfield Society including all bodies corporate or incorporate which are affiliated to that Society;

• “adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996 M3;

• “alternative maximum council tax benefit” means the amount determined in accordance with regulation 46 and Schedule 6;

• “appropriate DWP office” means an office of the Department for Work and Pensions dealing with state pension credit or an office which is normally open to the public for the receipt of claims for income supportF106, a jobseeker's allowance or an employment and support allowance;

• “assessment period” means the period determined—

  1. a

     in relation to the earnings of a self-employed earner, in accordance with regulation 27 for the purpose of calculating the weekly earnings of the claimant; or

  2. b

     in relation to any other income, in accordance with regulation 23 for the purpose of calculating the weekly income of the claimant;

• “attendance allowance” means—

  1. a

     an attendance allowance under Part 3 of the Act;

  2. b

     an increase of disablement pension under section 104 or 105 of the Act;

  3. c

     a payment under regulations made in exercise of the power conferred by paragraph 7(2)(b) of Part 2 of Schedule 8 to the Act M4;

  4. d

     an increase of an allowance which is payable in respect of constant attendance under paragraph 4 of Part 1 of Schedule 8 to the Act;

  5. e

     a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983 M5 or any analogous payment; or

  6. f

     any payment based on need for attendance which is paid as part of a war disablement pension;

• F175“basic rate”, where it relates to the rate of tax, has the same meaning as in the Income Tax Act 2007 (see section 989 of that Act).

• “the benefit Acts” means the Act, the Jobseekers Act M6F107, the Welfare Reform Act and the State Pension Credit Act;

• “benefit week” means a period of 7 consecutive days commencing upon a Monday and ending on a Sunday;

• “board and lodging accommodation” means accommodation provided to a person or, if he is a member of a family, to him or any other member of his family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which both are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of his family) and are consumed in that accommodation or associated premises;

• “care home” in England and Wales has the meaning assigned to it by section 3 of the Care Standards Act 2000 M7 and in Scotland means a care home service within the meaning assigned to it by section 2(3) of the Regulation of Care (Scotland) Act 2001 M8;

• “carer's allowance” means carer's allowance under section 70 of the Act M9;

• “child” means a person under the age of 16;

• “child tax credit” means a child tax credit under section 8 of the Tax Credits Act;

• “the Children Order” means the Children (Northern Ireland) Order 1995 M10;

• “claim” means a claim for council tax benefit;

• “claimant” means a person claiming council tax benefit;

• “close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or if any of the preceding persons is one member of a couple, the other member of that couple;

• F159“concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act are charged;

• “the Consequential Provisions Regulations” means the Housing Benefit and Council Tax Benefit (Consequential Provisions) Regulations 2006 M11;

• F108“contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act;

• “council tax benefit” means council tax benefit under Part 7 of the Act;

• “couple” means—

  1. a

     a man and a woman who are married to each other and are members of the same household;

  2. b

     a man and a woman who are not married to each other but are living together as husband and wife;

  3. c

     two people of the same sex who are civil partners of each other and are members of the same household; or

  4. d

     two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,

  and for the purposes of sub-paragraph (d), two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex;

• “course of study” means any course of study, whether or not it is a sandwich course and whether or not a grant is made for undertaking or attending it;

• “date of claim” means the date on which the claim is made, or treated as made, for the purposes of regulation 53 (time and manner in which claims are to be made);

• “the Decisions and Appeals Regulations” means the Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001 M12;

• “designated authority” means any of the following—

  1. a

     the Secretary of State;

  2. b

     a person providing services to the Secretary of State;

  3. c

     a local authority;

  4. d

     a person providing services to, or authorised to exercise any functions of, any such authority;

• “designated office” means the office designated by the relevant authority for the receipt of claims to council tax benefit—

  1. a

     by notice upon or with a form approved by it for the purpose of claiming council tax benefit; or

  2. b

     by reference upon or with such a form to some other document available from it and sent by electronic means or otherwise on application and without charge; or

  3. c

     by any combination of the provisions set out in sub-paragraphs (a) and (b) above;

• “disability living allowance” means a disability living allowance under section 71 of the Act;

• “dwelling” has the same meaning in section 3 or 72 of the 1992 Act;

• “earnings” has the meaning prescribed in regulation 25 or, as the case may be, 28;

• “the Eileen Trust” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;

• F25“electronic communication” has the same meaning as in section 15(1) of the 2000 Act;

• “employed earner” is to be construed in accordance with section 2(1)(a) of the Act and also includes a person who is in receipt of a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay or statutory maternity pay;

• F109“Employment and Support Allowance Regulations” means the Employment and Support Allowance Regulations 2008;

• F93“extended payment (qualifying contributory benefits)” means a payment of council tax benefit payable pursuant to regulation 44 of these Regulations or regulation 61 of the Council Tax Benefit Regulations 2006;

• F93“extended payment period” means the period for which an extended payment is payable in accordance with regulation 44A of these Regulations or regulation 60A or 61A of the Council Tax Benefit Regulations 2006;

• “family” has the meaning assigned to it by section 137(1) of the Act;

• “the Fund” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 or, in Scotland, on 10th April 1992;

• F71...

• F200“the Graduated Retirement Benefit Regulations” means the Social Security (Graduated Retirement Benefit) Regulations 2005;

• “guarantee credit” is to be construed in accordance with sections 1 and 2 of the State Pension Credit Act;

• “a guaranteed income payment” means a payment made under article 14(1)(b) or article 21(1)(a) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005 M13;

• “housing benefit” means housing benefit under Part 7 of the Act;

• “the Housing Benefit Regulations” means the Housing Benefit Regulations 2006 M14;

• “Immigration and Asylum Act” means the Immigration and Asylum Act 1999 M15;

• “an income-based jobseeker's allowance” and “a joint-claim jobseeker's allowance” have the same meaning as they have in the Jobseekers Act by virtue of section 1(4) of that Act;

• F110“income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act;

• “Income Support Regulations” means the Income Support (General) Regulations 1987 M16;

• “independent hospital” in England and Wales has the meaning assigned to it by section 2 of the Care Standards Act 2000 and in Scotland means an independent healthcare service as defined in section 2(5)(a) and (b) of the Regulation of Care (Scotland) Act 2001;

• F139...

• F52“the Independent Living Fund (2006)” means the Trust of that name established by a deed dated 10th April 2006 and made between the Secretary of State for Work and Pensions of the one part and Margaret Rosemary Cooper, Michael Beresford Boyall and Marie Theresa Martin of the other part;

• F140...

• F141...

• F142...

• “invalid carriage or other vehicle” means a vehicle propelled by petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;

• “Jobseekers Act” means the Jobseekers Act 1995 M17;

• “Jobseeker's Allowance Regulations” means the Jobseeker's Allowance Regulations 1996 M18;

• “The London F160Bombings Relief Charitable Fund” means the company limited by guarantee (number 5505072) and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005;

• “lone parent” means a person who has no partner and who is responsible for and a member of the same household as a child or young person;

• F53......

• “the Macfarlane (Special Payments) Trust” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;

• “the Macfarlane (Special Payments) (No. 2) Trust” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;

• “the Macfarlane Trust” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia;

• F111“main phase employment and support allowance” means an employment and support allowance where the calculation of the amount payable in respect of the claimant includes a component under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act;

• “maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part 8 of the Employment Rights Act 1996 M19;

• “member of a couple” means a member of a married or unmarried couple;

• “mobility supplement” means a supplement to which paragraph 5(1)(a)(v) of Schedule 2 refers;

• F94“mover” means a claimant who changes the dwelling in which the claimant is resident and in respect of which the claimant is liable to pay council tax from a dwelling in the area of the appropriate authority to a dwelling in the area of the second authority;

• “net earnings” means such earnings as are calculated in accordance with regulation 26;

• “net profit” means such profit as is calculated in accordance with regulation 29;

• F95“new dwelling” means, for the purposes of the definition of “second authority” and regulations 44C, 81 and 82, the dwelling to which a claimant has moved, or is about to move, in which the claimant is or will be resident;

• “non-dependant” has the meaning prescribed in regulation 3;

• “non-dependant deduction” means a deduction that is to be made under regulation 42;

• “occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;

• “partner” means—

  1. a

     where a claimant is a member of a couple, the other member of that couple; or

  2. b

     where a claimant is polygamously married to two or more members of his household, any such member to whom he is married;

• “paternity leave” means a period of absence from work on leave by virtue of section 80A or 80B of the Employment Rights Act 1996 M20;

• “payment” includes part of a payment;

• “pension fund holder” means with respect to a personal pension scheme or F38an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme F39... concerned;

• “person affected” shall be construed in accordance with regulation 3 of the Decisions and Appeals Regulations;

• “person on income support” means a person in receipt of income support;

• “person on state pension credit” means a person in receipt of state pension credit;

• F40“personal pension scheme” means—

  1. a

     a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993;

  2. b

     an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) of that Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004;

  3. c

     a personal pension scheme approved under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 1988 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(g) of Schedule 36 to the Finance Act 2004;

• “policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or by the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;

• “polygamous marriage” means any marriage to which section 133(1) of the Act refers;

• “qualifying age for state pension credit” means (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act)—

  1. a

     in the case of a woman, pensionable age; or

  2. b

     in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;

• F96“qualifying contributory benefit” means—

  1. a

     severe disablement allowance;

  2. b

     incapacity benefit;

  3. c

     F115contributory employment and support allowance;

• “qualifying course” means a qualifying course as defined for the purposes of Parts 2 and 4 of the Jobseeker's Allowance Regulations;

• F97“qualifying income-related benefit” means—

  1. a

     income support;

  2. b

     income-based jobseeker’s allowance;

  3. c

     F112income-related employment and support allowance;

• “qualifying person” means a person in respect of whom payment has been made from the Fund, the Eileen Trust; the Skipton Fund or the London Bombings Relief Charitable Fund;

• “relative” means a close relative, grandparent, grandchild, uncle, aunt, nephew or niece;

• “relevant authority” means an authority administering council tax benefit;

• “remunerative work” has the meaning prescribed in regulation 6;

• “rent” means “eligible rent” to which regulation 12 of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 refers, less any deductions in respect of non-dependants which fall to be made under regulation 55 (non-dependant deductions) of those Regulations;

• “resident” has the meaning it has in Part 1 or 2 of the 1992 Act;

• F41...

• F66“sandwich course” has the meaning prescribed in regulation 2(9) of the Education (Student Support) Regulations 2008, regulation 4(2) of the Education (Student Loans)(Scotland) Regulations 2007 or regulation 2(8) of the Education (Student Support) Regulations (Northern Ireland) 2007, as the case may be;

• “savings credit” shall be construed in accordance with sections 1 and 3 of the State Pension Credit Act;

• “second adult” has the meaning given to it in Schedule 6;

• F98“second authority” means the authority to which a mover is liable to make payments for the new dwelling;

• “self-employed earner” is to be construed in accordance with section 2(1)(b) of the Act;

• “single claimant” means a claimant who neither has a partner nor is a lone parent;

• “the Skipton Fund” means the ex-gratia payment scheme administered by the Skipton Fund Limited, incorporated on 25th March 2004, for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with the scheme's provisions;

• “sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc Act 1993 M21 out of sums allocated to it for distribution under that section;

• F176...

• “State Pension Credit Act” means the State Pension Credit Act 2002 M22;

• “student” means a person, other than a person in receipt of a training allowance, who is attending or undertaking—

  1. a

     a course of study at an educational establishment; or

  2. b

     a qualifying course;

• “tax year” means a period beginning with 6th April in one year and ending with 5th April in the next;

• “the Tax Credits Act” means the Tax Credits Act 2002 M23;

• “training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—

  1. a

     out of public funds by a Government department or by or on behalf of the Secretary of State, F177Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise, the Learning and Skills Council for England or the F161Welsh Ministers;

  2. b

     to a person for his maintenance or in respect of a member of his family; and

  3. c

     for the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to him or so provided or approved by or on behalf of the Secretary of State, F177Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise or the F161Welsh Ministers,

  but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than under arrangements made under section 2 of the 1973 Act M24 or is training as a teacher;

• “the Trusts” means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No. 2) Trust;

• “voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

• F162“war disablement pension” means any retired pay or pension or allowance payable in respect of disablement under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003;

• F162“war pension” means a war disablement pension, a war widow’s pension or a war widower’s pension;

• F162“war widow’s pension” means any pension or allowance payable to a woman as a widow under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

• F162“war widower’s pension” means any pension or allowance payable to a man as a widower or to a surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

• F36...

• “water charges” means—

  1. a

     as respects England and Wales, any water and sewerage charges under Chapter 1 of Part 5 of the Water Industry Act 1991 M25;

  2. b

     as respects Scotland, any water and sewerage charges established by Scottish Water under a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002 M26,

  in so far as such charges are in respect of the dwelling which a person occupies as his home;

• F113“Welfare Reform Act” means the Welfare Reform Act 2007;

• “working tax credit” means a working tax credit under section 10 of the Tax Credits Act;

• “Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 M27;

• “young person” has the meaning prescribed in regulation 9(1).

In these Regulations, references to a claimant occupying a dwelling or premises as his home shall be construed in accordance with regulation 7 of the Housing Benefit Regulations.

In these Regulations, where an amount is to be rounded to the nearest penny, a fraction of a penny shall be disregarded if it is less than half a penny and shall otherwise be treated as a whole penny.

For the purposes of these Regulations, two persons shall be taken to be estranged only if their estrangement constitutes a breakdown of the relationship between them.

In these Regulations references to any person in receipt of a guarantee credit, a savings credit or state pension credit includes a reference to a person who would be in receipt thereof but for regulation 13 of the State Pension Credit Regulations 2002 M31 (small amounts of state pension credit).

In these Regulations, “non-dependant” means any person, except someone to whom paragraph (2) applies, who normally resides with a claimant or with whom a claimant normally resides.

Except as provided in paragraph (2), these Regulations apply in relation to a person who has attained the qualifying age for state pension credit.

These Regulations shall not apply in relation to any person if he or, if he has a partner, his partner, is a person on income supportF116, an income-based jobseeker's allowance or on an income-related employment and support allowance .

Subject to the following provisions of this regulation, a person shall be treated for the purposes of these Regulations as engaged in remunerative work if he is engaged, or, where his hours of work fluctuate, he is engaged on average, for not less than 16 hours a week, in work for which payment is made or which is done in expectation of payment.

Where, for the purposes of paragraph (2)(a), a person's recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which he does not work, those periods and any other periods not forming part of such holidays or vacations during which he is not required to work shall be disregarded in establishing the average hours for which he is engaged in work.

Where no recognisable cycle has been established in respect of a person's work, regard shall be had to the number of hours or, where those hours will fluctuate, the average of the hours, which he is expected to work in a week.

A person shall be treated as engaged in remunerative work during any period for which he is absent from work referred to in paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.

A person on income supportF117, an income-based jobseeker's allowance or an income-related employment and support allowance for more than 3 days in any benefit week shall be treated as not being engaged in remunerative work in that week.

A person shall not be treated as engaged in remunerative work on any day on which the person is on maternity leave, paternity leave or adoption leave, or is absent from work because he is ill.

A person from abroad is a person of a prescribed class for the purposes of section 131(3)(b) of the Act but this paragraph shall not have effect in respect of a person to whom and for a period to which regulation 7A and Schedule A1 M32 apply.

In paragraph (1), “person from abroad” means, subject to the following provisions of this regulation, a person who is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.

No person shall be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless he has a right to reside in (as the case may be) the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland other than a right to reside which falls within paragraph (4).

Paragraph 1 of Part 1 of the Schedule to, and regulation 2 as it applies to that paragraph of, the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000 M33 shall not apply to a person who has been temporarily without funds for any period, or the aggregate of any periods, exceeding 42 days during any one period of limited leave (including any such period as extended).

In this regulation—

• F16......

• “refugee” in this regulation, regulation 7A (entitlement of a refugee to council tax benefit) and Schedule A1 M34 (treatment of claims for council tax benefit by refugees), means a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees M35.

Subject to paragraph (2), a person who is throughout any day referred to in section 131(3)(a) of the Act absent from the dwelling referred to in that section, shall be a prescribed person for the purposes of section 131(3)(b) of the Act in relation to that day.

A person shall not, in relation to any day which falls within a period of temporary absence from that dwelling, be a prescribed person under paragraph (1).

In this regulation—

• “medically approved” means certified by a medical practitioner;

• “patient” means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution;

• “residential accommodation” means accommodation which is provided—

  1. a

     in a care home;

  2. b

     in an independent hospital;

  3. c

     in an Abbeyfield Home; or

  4. d

     in an establishment managed or provided by a body incorporated by Royal Charter or constituted by Act of Parliament other than a local social services authority;

• “training course” means a course of training or instruction provided wholly or partly by or on behalf of or in pursuance of arrangements made with, or approved by or on behalf of, F179Skills Development Scotland, Scottish Enterprise, Highlands and Islands Enterprise, a government department or the Secretary of State.

Subject to paragraph (2), a person of a prescribed description for the purposes of section 137(1) of the Act (definition of family) as it applies to council tax benefit is a person F12who falls within the definition of qualifying young person in section 142 of the Act (child and qualifying young person), and in these Regulations such a person is referred to as a “young person”.

A person of a prescribed description for the purposes of section 137(1) of the Act as it applies to council tax benefit (definition of the family) includes a child or young person in respect of whom section 145A of the Act M42 applies for the purposes of entitlement to child benefit but only for the period prescribed under section 145A(1) of the Act.

Subject to the following provisions of this regulation a person shall be treated as responsible for a child or young person who is normally living with him this includes a child or young person to whom paragraph (3) of regulation 9 applies.

For the purposes of these Regulations a child or young person shall be the responsibility of only one person in any benefit week and any person other than the one treated as responsible for the child or young person under this regulation shall be treated as not so responsible.

Subject to paragraphs (2) and (3), the claimant and any partner and, where the claimant or his partner is treated as responsible by virtue of regulation 10 (circumstances in which a person is to be treated as responsible or not responsible for another) for a child or young person, that child or young person and any child of that child or young person, shall be treated as members of the same household notwithstanding that any of them is temporarily absent from that household.

In this regulation “relevant enactment” means the Army Act 1955 M46, the Air Force Act 1955 M47, the Naval Discipline Act 1957 M48, the Matrimonial Proceedings (Children) Act 1958 M49, the Social Work (Scotland) Act 1968 M50, the Family Law Reform Act 1969 M51, the Children and Young Persons Act 1969 M52, the Matrimonial Causes Act 1973 M53, the Children Act 1975 M54, the Domestic Proceedings and Magistrates' Courts Act 1978 M55, the Adoption (Scotland) Act 1978 M56, the Family Law Act 1986 M57, the Children Act 1989 M58 and the Children (Scotland) Act 1995 M59.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In Schedule 1—

• “additional spouse” means a spouse by the party to the marriage who is additional to the party to the marriage;

• “patient” means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of F4regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005.

In Schedule 1, “additional spouse” means a spouse of either party to the marriage who is additional to the other party to the marriage.

For the purposes of calculating the period of 52 weeks referred to in paragraph (2), where a person has been maintained free of charge while undergoing medical or other treatment as an in-patient in a hospital or similar institution within the meaning of that paragraph for two or more distinct periods separated by one or more intervals each not exceeding 28 days, he shall be treated as having been so maintained for a period equal in duration to the total of those distinct periods.

In calculating a person's maximum council tax benefit any reduction in the amount that a person is liable to pay in respect of council tax, which is made in consequence of any enactment in, or made under, the 1992 Act, shall be taken into account.

Subject to paragraph (4), where a claimant is jointly and severally liable for council tax in respect of a dwelling in which he is resident with one or more other persons but excepting any person so residing with the claimant who is a student to whom regulation 45(2) of the Council Tax Benefit Regulations 2006 (students who are excluded from entitlement to council tax benefit) applies, in determining the maximum council tax benefit in his case in accordance with paragraph (1), the amount A shall be divided by the number of persons who are jointly and severally liable for that tax.

Where a claimant is jointly and severally liable for council tax in respect of a dwelling with only his partner, paragraph (3) shall not apply in his case.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Where this regulation applies, no amount of council tax benefit shall be payable by the appropriate authority during the extended payment period to a claimant’s partner under these Regulations for any week in the extended payment period.

Only one deduction shall be made under this regulation in respect of a couple or, as the case may be, members of a polygamous marriage and, where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount shall be deducted.

In applying the provisions of paragraph (2) in the case of a couple or, as the case may be, a polygamous marriage, regard shall be had, for the purpose of that paragraph, to the couple's or, as the case may be, all members of the polygamous marriage's joint weekly gross income.

Where a claimant is entitled to an extended payment (qualifying contributory benefits), the extended payment period starts on the first day of the benefit week immediately following the benefit week in which the claimant, or the claimant’s partner, ceased to be entitled to a qualifying contributory benefit.

For the purpose of paragraph (1), a claimant or a claimant’s partner ceases to be entitled to a qualifying contributory benefit on the day immediately following the last day of entitlement to that benefit.

Paragraph (1) does not apply in the case of a mover.

Where a claimant is in receipt of an extended payment (qualifying contributory benefits) under this regulation and the claimant’s partner makes a claim for council tax benefit, no amount of council tax benefit shall be payable by the appropriate authority during the extended payment period.

The amount of the extended payment (qualifying contributory benefit) payable from the Monday from which this regulation applies until the end of the extended payment period shall be the amount of council tax benefit which was payable to the mover for the last benefit week before the mover, or the mover’s partner, ceased to be entitled to a qualifying contributory benefit.

Where a claimant’s council tax benefit award would have ended when the claimant ceased to be entitled to a qualifying contributory benefit in the circumstances listed in regulation 44(1)(b), that award will not cease until the end of the extended payment period.

Part 6 (period of entitlement, changes of circumstances and increases for exceptional circumstances) shall not apply to any extended payment (qualifying contributory benefits) payable in accordance with regulation 44B(1)(a) or regulation 44C(2) (amount of extended payment – movers).

Subject to paragraph (4), in a case to which this regulation applies, council tax benefit shall continue to be paid for the period of 4 weeks beginning on the day following the day the claimant's entitlement to income support or, as the case may be, income-based jobseeker's allowanceF134, income-related employment and support allowance, ceased, if and for so long as the claimant otherwise satisfies the conditions for entitlement to council tax benefit.

Where council tax benefit is paid for the period of 4 weeks in accordance with paragraph (3) above, and the last day of that period falls on a day other than the last day of a benefit week, then council tax benefit shall continue to be paid until the end of the benefit week in which the last day of that period falls.

Subject to paragraphs (2) and (3), the alternative maximum council tax benefit where the conditions set out in section 131(3) and (6) of the Act are fulfilled, shall be the amount determined in accordance with Schedule 6.

Subject to paragraph (3), where a claimant is jointly and severally liable for council tax in respect of a dwelling in which he is resident with one or more other persons, in determining the alternative maximum council tax benefit in his case, the amount determined in accordance with Schedule 6 shall be divided by the number of persons who are jointly and severally liable for that tax.

Where a claimant is jointly and severally liable for council tax in respect of a dwelling with only his partner, solely by virtue of section 9, 77 or 77A of the 1992 Act M121 (liability of spouses and civil partners), paragraph (2) shall not apply in his case.

Subject to paragraph (2), any person by whom or in respect of whom a claim for council tax benefit is made and is otherwise entitled to that benefit shall be entitled from the benefit week following the first day in respect of which that claim is made.

A claimant who is otherwise entitled to council tax benefit and becomes liable, for the first time, for a relevant authority's council tax in respect the dwelling of which he is a resident in the benefit week in which the first day in respect of which his claim was made falls, shall be so entitled from that benefit week.

Except in cases where regulation 24 (disregard of changes in tax, contributions, etc) F50applies, and subject to regulation 8(3) of the Decisions and Appeals Regulations, and the following provisions of this regulation and regulation 51, a change of circumstances which affects entitlement to, or the amount of, council tax benefit (“change of circumstances”), shall take effect from the first day of the benefit week following the date on which the change actually occurs, and where that change is cessation of entitlement to any benefit under the benefit Acts, the date on which the change actually occurs shall be the day immediately following the last day of entitlement to that benefit.

Subject to paragraph (3), where the change of circumstances is a change in the amount of council tax payable, it shall take effect from the day on which it actually occurs.

Where the change of circumstances is a change in the amount a person is liable to pay in respect of council tax in consequence of regulations under section 13 or 80 of the 1992 Act M124 (reduced amounts of council tax) or changes in the discount to which a dwelling may be subject under sections 11, 12 or 79 of that Act M125, it shall take effect from the day on which the change in amount has effect.

Where the change of circumstances is an amendment to these Regulations, it shall take effect from the date on which the amendment to these Regulations comes into force.

Where the change of circumstances is the claimant's acquisition of a partner, the change shall have effect on the day on which the acquisition takes place.

Where the change of circumstances is the death of a claimant's partner or their separation, it shall have effect on the day the death or separation occurs.

If two or more changes of circumstances occurring in the same benefit week would, but for this paragraph, take effect in different benefit weeks in accordance with paragraphs (1) to (6) they shall take effect from the day to which the appropriate paragraph from (2) to (6) above refers, or, where more than one day is concerned, from the earlier day.

Where the change of circumstances is that income, or an increase in the amount of income, other than a benefit or an increase in the amount of a benefit under the Act, is paid in respect of a past period and there was no entitlement to income of that amount during that period, the change of circumstances shall take effect from the first day on which such income, had it been paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of these Regulations.

Without prejudice to paragraph (8), where the change of circumstances is the payment of income, or arrears of income, in respect of a past period, the change of circumstances shall take effect from the first day on which such income, had it been timeously paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of these Regulations.