The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006

Explanatory Note

(This note is not part of the Regulations)

These Regulations consolidate existing provisions relating to council tax benefit for claimants who have attained the qualifying age for state pension credit. In the case of a woman that age is pensionable age and in the case of a man it is the age which is pensionable age in the case of a woman born on the same day as the man (section 1(6) of the State Pension Credit Act 2002). These Regulations do not however apply if either the claimant or the claimants partner is in receipt of income support or an income-based jobseeker’s allowance, notwithstanding that the claimant has attained the qualifying age for state pension credit. Provisions relating to those claimants and others who have not attained the qualifying age for state pension credit are contained in the Council Tax Benefit Regulations 2006.

Part 1 of the Regulations contains general provisions relevant to these Regulations. Regulation 5 specifies the persons to whom the Regulations apply.

Part 2 specifies the circumstances in which a child or young person under 19 is or is not to be treated as a member of a family and who is to be treated as a member of the same household as a claimant for council tax benefit.

Part 3 and Schedule 1 provide for the calculation of a person’s applicable amount in respect of his entitlement to council tax benefit by reference to which the amount of his benefit is calculated.

Part 4 contains provisions enabling the income and capital of a person to whom these Regulations apply to be determined. They provide in particular—

• that a person entitled to a guarantee credit in state pension credit is to be treated as having neither income nor capital;

• that a person whose entitlement to state pension credit is restricted to the savings credit will have his income calculated by reference to the assessment made by the Secretary of State for the purpose of determining the award of state pension credit. This figure is subject to certain adjustments the determining authority is required to make under regulation 17;

• that persons to whom the Regulations apply but who have no entitlement to state pension credit are to have their income and capital determined in accordance with regulations 19 to 39.

Part 5 provides for the appropriate maximum council tax benefit and also includes provisions about non-dependant deductions, the council tax benefit taper, extended payments (severe disablement allowance and incapacity benefit) of council tax benefit and the alternative council tax benefit.

Part 6 specifies when council tax benefit is to begin and end, in particular upon a relevant change in a claimant’s circumstances.

Part 7 relates to claims for council tax benefit, Part 8 to decisions on questions relating to council tax benefit and Part 9 to the payment of council tax benefit.

Part 10 provides for the recovery of excess council tax benefit, the cases in which excess benefit is to be recoverable and the methods of recovery.

Part 11 provides for the collection, recording and holding of information by local authorities and for the forwarding of information held by them to other authorities or persons providing services to those authorities. Section 2 of that Part specifies the circumstances in which information held by local authorities is to be disclosed to another authority.

The Housing Benefit and Council Tax Benefit (Consequential Provisions) Regulations 2006 revoke those provisions relating to council tax benefit which were in force immediately before these Regulations came into force and also contain provisions which are transitional, transitory or consequential on the coming into force of the Consolidation.