The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

1Citation, commencement and application

2Interpretation

3Meaning of “pensioner” and “person who is not a pensioner”

4Meaning of “couple”

5Polygamous marriages

6Meaning of “family”

7Circumstances in which a person is to be treated as responsible or not responsible for another

9Non-dependants

10Remunerative work

PART 2Prescribed classes of persons

12Persons treated as not being in Great Britain

13Persons subject to immigration control

PART 3Matters that must be included in an authority’s scheme

14Provision for pensioners

15Provision for all applicants

SCHEDULE 1Pensioners: matters that must be included in an authority’s scheme

1Classes of persons entitled to a reduction under an authority’s scheme

2Class A: pensioners whose income is no greater than the applicable amount

3Class B: pensioners whose income is greater than the applicable amount

4Class C: alternative maximum council tax reduction

5Periods of absence from a dwelling

PART 2Applicable amounts for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

6Applicable amounts

PART 3Maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

7Maximum council tax reduction amount under an authority’s scheme

8Non-dependant deductions

PART 4Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

9Alternative maximum council tax reduction under a scheme

PART 5Amount of reduction under an authority’s scheme

10Amount of reduction under a scheme: classes A to C

PART 6Income and capital for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

CHAPTER 1General

11Calculation of income and capital: applicant’s family and polygamous marriages

12Circumstances in which income and capital of non-dependant is to be treated as applicant’s

CHAPTER 2Income

13Applicant in receipt of guarantee credit

14Calculation of applicant’s income in savings credit only cases

15Calculation of income and capital where state pension credit is not payable

16Meaning of “income”

17Calculation of weekly income

18Earnings of employed earners

19Calculation of net earnings of employed earners

20Calculation of earnings of self-employed earners

21Earnings of self-employers earners

22Notional income

23Income paid to third parties

24Calculation of income on a weekly basis

25Treatment of child care charges

26Additional condition referred to in paragraph 25(10)(b)(i): disability

27Calculation of average weekly income from tax credits

28Disregard of changes in tax, contributions etc

29Calculation of net profit of self-employed earners

30Calculation of deduction of tax and contributions of self-employed earners

CHAPTER 3Capital

31Calculation of capital

32Calculation of capital in the United Kingdom

33Calculation of capital outside the United Kingdom

34Notional capital

35Diminishing notional capital rule

36Capital jointly held

37Calculation of tariff income from capital

PART 7Extended reductions

38Extended reductions (qualifying contributory benefits)

39Duration of extended reduction period (qualifying contributory benefits)

40Amount of extended reduction (qualifying contributory benefits)

41Extended reductions (qualifying contributory benefits): movers

42Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C

43Continuing reductions where state pension credit claimed

44Extended reductions: movers into an authority’s area

PART 8When entitlement begins and change of circumstances

45Date on which entitlement begins

46Date on which change of circumstances is to take effect

47Change of circumstances where state pension credit in payment

SCHEDULE 2Applicable amounts

PART 1Personal allowances

1Personal allowance

2Child or young person amounts

PART 2Family premium

3Family premium

4The premiums specified in Part 4 are, for the purposes...

5Subject to sub-paragraph (2), for the purposes of this Part,...

6Severe disability premium

7Enhanced disability premium

8Disabled child premium

10Persons in receipt of concessionary payments

11Person in receipt of benefit

PART 4Amounts of premium specified in Part 3

SCHEDULE 3Amount of alternative maximum council tax reduction

1(1) Subject to paragraphs 2 and 3, the alternative maximum...

2In determining a second adult’s gross income for the purposes...

3Where there are two or more second adults residing with...

SCHEDULE 4Sums disregarded from applicant’s earnings

1Where two or more of paragraphs 2 to 5 apply...

2In a case where an applicant is a lone parent,...

3(1) In a case of earnings from any employment or...

4(1) If the applicant or, if he has a partner,...

5(1) £20 is disregarded if the applicant or, if he...

6(1) Where— (a) the applicant (or if the applicant is...

7Any amount or the balance of any amount which would...

8Except where the applicant or his partner qualifies for a...

9Any earnings, other than earnings referred to in paragraph 17(9)(b)...

10(1) In a case where the applicant is a person...

11Where a payment of earnings is made in a currency...

SCHEDULE 5Amounts to be disregarded in the calculation of income other than earnings

1In addition to any sum which falls to be disregarded...

2The whole of any amount included in a pension to...

3Any mobility supplement under article 20 of the Naval, Military...

4Any supplementary pension under article 23(2) of the Naval, Military...

5In the case of a pension awarded at the supplementary...

6(1) Any payment which is— (a) made under any of...

7£15 of any widowed parent’s allowance to which the applicant...

8£15 of any widowed mother’s allowance to which the applicant...

9Where the applicant occupies a dwelling as his home and...

10If the applicant— (a) owns the freehold or leasehold interest...

11Where an applicant receives income under an annuity purchased with...

12(1) Any payment, other than a payment to which sub-paragraph...

13Any increase in pension or allowance under Part 2 or...

14Any payment ordered by a court to be made to...

15Periodic payments made to the applicant or the applicant’s partner...

16Any income which is payable outside the United Kingdom for...

17Any banking charges or commission payable in converting to Sterling...

18Where the applicant makes a parental contribution in respect of...

19(1) Where the applicant is the parent of a student...

20(1) Where an applicant’s applicable amount includes an amount by...

21Except in a case which falls under paragraph 10 of...

22Where the total value of any capital specified in Part...

23Except in the case of income from capital specified in...

24Where the applicant, or the person who was the partner...

SCHEDULE 6Capital Disregards

PART 1Capital to be disregarded

1Any premises acquired for occupation by the applicant which he...

2Any premises which the applicant intends to occupy as his...

3Any premises which the applicant intends to occupy as his...

4Any premises occupied in whole or in part—

5Any future interest in property of any kind, other than...

6Where an applicant has ceased to occupy what was formerly...

7Any premises where the applicant is taking reasonable steps to...

8All personal possessions.

9The assets of any business owned in whole or in...

10The assets of any business owned in whole or in...

11The surrender value of any policy of life insurance.

12The value of any funeral plan contract; and for this...

13Where an ex-gratia payment has been made by the Secretary...

14(1) Subject to sub-paragraph (2), the amount of any trust...

15The amount of any payment, other than a war pension,...

16(1) Any payment made under or by—

17(1) An amount equal to the amount of any payment...

18Any amount specified in paragraph 19, 20, 21 or 25...

19Amounts paid under a policy of insurance in connection with...

20So much of any amounts paid to the applicant or...

21(1) Subject to paragraph 22 any amount paid—

22(1) Subject to sub-paragraph (3), any payment of £5,000 or...

23Where a capital asset is held in a currency other...

24The value of the right to receive income from an...

25Any arrears of supplementary pension which is disregarded under paragraph...

26The dwelling occupied as the home; but only one dwelling...

27(1) Subject to sub-paragraph (2) where an applicant falls within...

28Where a person elects to be entitled to a lump...

29Any payments made by virtue of regulations made under—

29ZAAny payment made as a direct payment as defined in...

29AA payment made under the Age-Related Payments Regulations 2013.

PART 2Capital disregarded only for the purposes of determining deemed income

30The value of the right to receive any income under...

31The value of the right to receive any rent except...

32The value of the right to receive any income under...

33Where property is held under a trust, other than—

SCHEDULE 7All applicants: matters that must be included in an authority’s scheme – procedural matters

PART 1Applications

1Procedure by which a person may apply for a reduction under an authority’s scheme

2An application may be made— (a) in writing,

3(1) An application which is made in writing must be...

4Where an application made in writing is defective because—

5(1) If an application made by electronic communication is defective...

6In a particular case an authority may determine that an...

7(1) If an application made by telephone is defective an...

8Procedure by which a person may appeal against certain decisions of the authority

PART 3Discretionary reductions

9Procedure for an application to the authority for a reduction under section 13A(1)(c) of the 1992 Act

PART 4Electronic communication

10Interpretation

11Conditions for the use of electronic communication

12Use of intermediaries

13Effect of delivering information by means of electronic communication

14Proof of identity of sender or recipient of information

15Proof of delivery of information

16Proof of content of information

SCHEDULE 8All applicants: matters that must be included in an authority’s scheme – other matters

PART 1Extended reductions: persons who are not pensioners

1Paragraph 2 applies only in relation to persons who are...

2Extended reductions: movers into an authority’s area

PART 2Further provision about applications and duty to notify a change of circumstances

3Except for paragraph 6 (which applies to persons who are...

4Making an application

5Date on which an application is made

6Back-dating of applications

7Information and evidence

8Amendment and withdrawal of application

9Duty to notify changes of circumstances

PART 3Decisions by an authority

10This Part applies to persons who are pensioners and persons...

11Decision by authority

12Notification of decision

PART 4Circumstances in which a payment may be made

13This part applies to persons who are pensioners and persons...

14Payment where there is joint and several liability

2012 No. 2885

Council Tax, England

The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

Made16th November 2012

Laid before Parliament22nd November 2012

Coming into force27th November 2012

The Secretary of State makes the following Regulations in exercise of the powers conferred by section 113(1) and (2) of, and paragraph 2 of Schedule 1A to, the Local Government Finance Act 19921: