PART 1General
Citation, commencement and application1.
(1)
These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 and come into force on 27th November 2012.
(2)
These Regulations apply in relation to billing authorities in England.
(3)
These Regulations apply in relation to council tax reduction schemes made by billing authorities for financial years beginning on or after 1st April 2013.
Interpretation2.
(1)
In these Regulations—
“the 1992 Act” means the Local Government Finance Act 1992;
“Abbeyfield Home” means an establishment run by the Abbeyfield Society including all bodies corporate or unincorporated which are affiliated to that society;
F1“adult disability payment” has the meaning given in regulation 2 of the DAWAP Regulations;
“alternative maximum council tax reduction” means the amount determined in accordance with Part 4 of Schedule 1 and Schedule 3;
“applicable amount” means the amount calculated in accordance with paragraph 6 of Schedule 1 and Schedule 2;
“applicant” means a person who has made an application;
“application” means an application for a reduction under a scheme;
F2“approved blood scheme” means a scheme established or approved by the Secretary of State, or trust established with funds provided by the Secretary of State, for the purpose of providing compensation in respect of a person having been infected from contaminated blood products;
“assessment period” means—
(a)
in relation to the earnings of a self-employed earner, the period determined in accordance with paragraph 20 of Schedule 1 for the purpose of calculating the weekly earnings of the applicant; or
(b)
in relation to any other income, the period determined in accordance with paragraph 17 of Schedule 1 for the purpose of calculating the weekly income of the applicant;
“attendance allowance” means—
(a)
(b)
an increase of disablement pension under section 104 or 105 of that Act;
(c)
(d)
any payment based on need for attendance which is paid as part of a war disablement pension;
“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;
F6“carer support payment” means carer’s assistance given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023;
“the Caxton Foundation” means the charitable trust of that name established on 28th March 2011 out of funds provided by the Secretary of State for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions;
“child” means a person under the age of 16;
F7“child disability payment” has the meaning given by regulation 2 of the DACYP Regulations;
“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;
F8“contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act 2007 as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance and a contributory allowance under Part 1 of the Welfare Reform Act 2007 as that Part has effect apart from those provisions;
“council tax benefit” means council tax benefit under Part 7 of the SSCBA;
“couple” has the meaning given by regulation 4 of these Regulations;
F9“the DACYP Regulations” means the Disability Assistance for Children and Young People (Scotland) Regulations 2021;
F10“the DAWAP Regulations” means the Disability Assistance for Working Age People (Scotland) Regulations 2022;
“designated office” means the office of an authority designated by it for the receipt of applications—
(a)
by notice upon or with a form supplied by it for the purpose of making an application;
(b)
by reference upon or with such a form to some other document from it and sent by electronic means or otherwise on application and without charge; or
(c)
by any combination of the provisions set out in paragraphs (a) and (b);
“earnings” has the meaning given by paragraph 18, 20 or 21 of Schedule 1 as the case may be;
“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;
“employed earner” is to be construed in accordance with section 2(1)(a) of the SSCBA 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;
“enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament F11or the National Assembly for Wales;
“extended reduction” means a reduction under a scheme for which a person is eligible under Part 7 of Schedule 1 or paragraph 2 of Schedule 8;
“extended reduction period” means the period for which a person is in receipt of an extended reduction in accordance with paragraph 39 of Schedule 1;
“extended reduction (qualifying contributory benefits)” means a reduction under Schedule 1 by which a person is eligible pursuant to paragraph 38 or 41 of Schedule 1;
“family” has the meaning given by regulation 6 of these Regulations;
“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 the Secretary of State on 24th April 1992 or, in Scotland, on 10th April 1992;
F12...
F12...
F13“Grenfell Tower support payment” means a payment made for the purpose of providing compensation or support in respect of the fire on 14th June 2017 at Grenfell Tower;
F14“historical child abuse payment” means a payment made under—
(a)
Part 1 of the Historical Institutional Abuse (Northern Ireland) Act 2019;
(b)
Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;
F15“the Horizon system” means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;
“housing benefit” means housing benefit under Part 7 of the SSCBA;
“income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007;
“independent hospital”—
(a)
(b)
(c)
“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;
“invalid carriage or other vehicle” means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;
“the London Bombings 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;
F2“the London Emergencies Trust” means the company of that name (number 09928465) incorporated on 23rd December 2015 and the registered charity of that name (number 1172307) established on 28th March 2017;
“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;
“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;
“maximum council tax reduction amount” means the amount determined in accordance with paragraph 7 of Schedule 1.
“member of a couple” means a member of a married or unmarried couple;
F17“member of the work-related activity group” means a F18person who has or is treated as having limited capability for work under either—
(a)
Part 5 of the Employment and Support Allowance Regulations 2008 other than by virtue of regulation 30 of those Regulations; or
(b)
Part 4 of the Employment and Support Allowance Regulations 2013 other than by virtue of regulation 26 of those Regulations;
“MFET Limited” means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products;
“mobility supplement” means a supplement to which paragraph 5(1)(a)(vii) of Schedule 4 refers;
“mover” means an applicant who changes the dwelling in which the applicant is resident, and in respect of which the applicant is liable to pay council tax, from a dwelling in the area of one authority to a dwelling in the area of a second authority;
F19“the National Emergencies Trust” means the registered charity of that name (number 1182809) established on 28th March 2019;
F20“neonatal care leave” means leave under section 80EF of the Employment Rights Act 1996;
“net earnings” means such earnings as are calculated in accordance with paragraph 19 of Schedule 1;
“net profit” means such profit as is calculated in accordance with paragraph 29 of Schedule 1;
“new dwelling” means, for the purposes of the definition of “second authority” and paragraph 41 of Schedule 1, the dwelling to which an applicant has moved, or is about to move, in which the applicant will be resident;
“non-dependant” has the meaning given by regulation 9;
“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;
F21“parental bereavement leave” means leave under section 80EA of the Employment Rights Act 1996;
“partner”, in relation to a person, means—
(a)
where that person is a member of a couple, the other member of that couple; or
(b)
where that person is polygamously married to two or more members of his household, any such member to whom he is married;
F24“pension age disability payment” has the meaning given in regulation 2 of the Disability Assistance for Older People (Scotland) Regulations 2024;
“pension fund holder” means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme concerned;
“pensioner” has the meaning given by regulation 3(a);
“person on income support” means a person in receipt of income support;
“person treated as not being in Great Britain” has the meaning given by regulation 12;
“person who is not a pensioner” has the meaning given by regulation 3(b);
“personal independence payment” has the meaning given by Part 4 of the Welfare Reform Act 2012;
“personal pension scheme” means—
(a)
(b)
(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 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 regulation 5 applies;
F25“the Post Office” means Post Office Limited (registered number 02154540);
F25“Post Office compensation payment” means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support which is—
(a)
in connection with the failings of the Horizon system; or
(b)
otherwise payable following the judgment in Bates and Others v Post Office Ltd ((No. 3) “Common Issues”);
“qualifying age for state pension credit” means (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002)—
(a)
in the case of a woman, pensionable age; or
(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;
“qualifying contributory benefit” means—
(a)
severe disablement allowance;
(b)
incapacity benefit;
(c)
contributory employment and support allowance;
“qualifying income-related benefit” means—
(a)
income support;
(b)
income-based jobseeker’s allowance;
(c)
income-related employment and support allowance;
F26“qualifying person” means—
(a)
a person in respect of whom F27a Grenfell Tower support payment F28, a historical child abuse payment F29, a Windrush payment, a Post Office compensation payment or a vaccine damage payment has been made or payment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, F30... the Windrush Compensation Scheme F31, the National Emergencies Trust F32, the Victims of Overseas Terrorism Compensation Scheme or the London Bombings Relief Charitable Fund; F33...
(b)
F33...
“reduction week” means a period of seven consecutive days beginning with a Monday and ending with a Sunday;
“relative” means a close relative, grandparent, grandchild, uncle, aunt, nephew or niece;
“relevant week”, in relation to any particular day, means the week within which the day in question falls;
“remunerative work” has the meaning given by regulation 10;
“savings credit” is to be construed in accordance with sections 1 and 3 of the State Pension Credit Act 2002;
F34“Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007;
F2“the Scottish Infected Blood Support Scheme” means the scheme of that name administered by the Common Services Agency (constituted under section 10 of the National Health Service (Scotland) Act 1978);
F34“Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;
“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 SSCBA;
F35...
F36“shared parental leave” means leave under section 75E or 75G of the Employment Rights Act 1996;
“single applicant” means an applicant 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;
“state pension credit” means state pension credit under the State Pension Credit Act 2002;
F20“statutory neonatal care pay” means a payment to which a person is entitled in accordance with section 171ZZ16 of the SSCBA;
F21“statutory parental bereavement pay” means a payment to which a person is entitled in accordance with section 171ZZ6 of the Social Security Contribution and Benefits Act 1992;
“student” means a person, other than a person in receipt of a training allowance, who is attending or undertaking—
(a)
a course of study at an educational establishment; or
(b)
a qualifying course;
“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next;
“training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—
(a)
out of public funds by a Government department or by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise F37... or the Welsh Ministers;
(b)
to a person for his maintenance or in respect of a member of his family; and
(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, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise or the Welsh Ministers,
“the Trusts” (except where the context otherwise requires) means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No 2) Trust and “Trustees” is to be construed accordingly;
F38“vaccine damage payment” means a payment made under the Vaccine Damage Payments Act 1979;
F38“the Victims of Overseas Terrorism Compensation Scheme” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010;
“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;
“war pension” means a war disablement pension, a war widow’s pension or a war widower’s pension;
“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;
“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;
“water charges” means—
(a)
(b)
in so far as such charges are in respect of the dwelling which a person occupies as his home;
F2“the We Love Manchester Emergency Fund” means the registered charity of that name (number 1173260) established on 30th May 2017;
F21“the Windrush Compensation Scheme” means—
- (a)
the scheme of that name operated by the Secretary of State for the purpose of compensating individuals who have suffered loss in connection with being unable to demonstrate their lawful status in the United Kingdom; and
- (b)
the policy entitled “Windrush Scheme: Support in urgent and exceptional circumstances” which was operated by the Secretary of State for the purpose of compensating individuals who, for urgent and exceptional reasons, required support in advance of the scheme referred to in paragraph (a) of this definition becoming operational;
F39“Windrush payment” means a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020;
“working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;
(2)
In these Regulations, where an amount is to be rounded to the nearest penny, a fraction of a penny must be disregarded if it is less than half a penny and must otherwise be treated as a whole penny.
(3)
For the purpose of these Regulations, a person is on an income-based jobseeker’s allowance on any day in respect of which an income-based jobseeker’s allowance is payable to him and on any day—
(a)
(b)
which is a waiting day for the purposes of paragraph 4 of Schedule 1 to that Act and which falls immediately before a day in respect of which an income-based jobseeker’s allowance is payable to him or would be payable to him but for section 19 or 19A or regulations made under section 17A or 19B of that Act; or
(c)
(4)
For the purposes of these Regulations, a person is on an income-related employment and support allowance on any day in respect of which an income-related employment and support allowance is payable to him and on any day—
(a)
in respect of which he satisfies the conditions for entitlement to an income-related employment and support allowance but where the allowance is not paid in accordance with section 18 of the Welfare Reform Act 2007 (disqualification); or
(b)
which is a waiting day for the purposes of paragraph 2 of Schedule 2 to that Act and which falls immediately before a day in respect of which an income-related employment and support allowance is payable to him or would be payable to him but for section 18 of that Act.
(5)
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.
(6)
(7)
In these Regulations, references to a person in class A, B or C (as the case may be) is a reference to class A, B or C described in paragraphs 2 to 4 of Schedule 1.
F40(8)
References in these Regulations to an applicant participating as a service user are to—
(a)
a person who is being consulted by or on behalf of—
(i)
a body which has a statutory duty to provide services in the field of health, social care or social housing; or
(ii)
a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,
in their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services;
F41(aa)
a person who is being consulted by or on behalf of—
(i)
the Secretary of State in relation to any of the Secretary of State’s functions in the field of social security or child support or under section 2 of the Employment and Training Act 19734; or
(ii)
a body which conducts research or undertakes monitoring for the purpose of planning or improving such functions,
in their capacity as a person affected or potentially affected by the exercise of those functions or the carer of such a person; or
(b)
the carer of a person consulted as described in F42sub-paragraph (a) or (aa) where the carer is not being consulted as described in that sub-paragraph.
Meaning of “pensioner” and “person who is not a pensioner”3.
F43(1)
In these Regulations a person is—
(a)
a “pensioner” if—
(i)
he has attained the qualifying age for state pension credit; and
(ii)
F44he is not and, if he has a partner, his partner is not—
(aa)
a person on income support, on an income-based jobseeker’s allowance or on an income-related employment and support allowance; or
(bb)
a person with an award of universal credit; and
(b)
a “person who is not a pensioner” if—
(i)
he has not attained the qualifying age for state pension credit; or
(ii)
he has attained the qualifying age for state pension credit and he, or if he has a partner, his partner, is—
(aa)
a person on income support, on income-based jobseeker’s allowance or an income-related employment and support allowance; or
(bb)
a person with an award of universal credit.
F45(2)
For the purposes of sub-paragraphs (a)(ii)(bb) and (b)(ii)(bb) in paragraph (1) an award of universal credit is to be disregarded F46—
(a)
during the relevant period; or
(b)
where regulation 60A of the Universal Credit (Transitional Provisions) Regulations 2014 applies in respect of the award.
(3)
In this regulation—
“assessment period” has the same meaning as in the Universal Credit Regulations 2013;
“relevant period” means the period beginning with the day on which P and each partner of P has attained the qualifying age for state pension credit and ending with the day on which the last assessment period for universal credit ends.
F47Meaning of “couple”4.
In these Regulations, “couple” means—
(a)
two people who are married to, or civil partners of, each other and are members of the same household; or
(b)
two people who are not married to, or civil partners of, each other but are living together F48as if they were a married couple or civil partners.
Polygamous marriages5.
(1)
This regulation applies to any case where—
(a)
a person is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and
(b)
either party to the marriage has for the time being any spouse additional to the other party.
(2)
For the purposes of regulation 4 neither party to the marriage is to be taken to be a member of a couple.
Meaning of “family”6.
(1)
In these Regulations “family” means—
(a)
a couple;
(b)
a couple and a member of the same household for whom one of them is or both are responsible and who is a child or a young person; or
(c)
a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a young person.
(2)
(3)
The references to a young person in paragraph (1)(b) and (c) do not include a young person who is—
(a)
on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance; F49...
(b)
(c)
entitled to an award of universal credit.
Circumstances in which a person is to be treated as responsible or not responsible for another7.
(1)
A person is to be treated as responsible for a child or young person who is normally living with him, including a child or young person to whom regulation 6(2) applies.
(2)
Where a child or young person spends equal amounts of time in different households, or where there is a question as to which household he is living in, the child or young person must be treated for the purposes of paragraph (1) as normally living with—
(a)
the person who is receiving child benefit in respect of that child or young person, or
(b)
if there is no such person—
(i)
where only one claim for child benefit has been made in respect of him, the person who made that claim, or
(ii)
in any other case the person who has the primary responsibility for him.
(3)
For the purposes of these Regulations a child or young person is the responsibility of only one person in any reduction week and any person other than the one treated as responsible for the child or young person under this regulation is to be treated as not so responsible.
Households8.
(1)
Subject to paragraphs (2) and (3), an applicant and any partner and, where the applicant or his partner is treated (by virtue of regulation 7) as responsible for a child or young person, that child or young person and any child of that child or young person, are to be treated as members of the same household notwithstanding that any of them is temporarily absent from that household.
(2)
A child or young person is not to be treated as a member of the applicant’s household where he is—
(a)
(b)
placed, or in Scotland boarded out, with the applicant or his partner prior to adoption; or
(3)
Subject to paragraph (4), paragraph (1) does not apply to a child or young person who is not living with the applicant and who—
(a)
is being looked after by, or in Scotland is in the care of, a local authority under a relevant enactment; or
(b)
has been placed, or in Scotland boarded out, with a person other than the applicant prior to adoption; or
(c)
has been placed for adoption in accordance with the Adoption and Children Act 2002 or the Adoption Agencies (Scotland) Regulations 2009.
(4)
An authority must treat a child or young person to whom paragraph (3)(a) applies as being a member of the applicant’s household in any reduction week where—
(a)
that child or young person lives with the applicant for part or all of that reduction week; and
(b)
the authority considers that it is reasonable to do so taking into account the nature and frequency of that child’s or young person’s visits.
(5)
In this regulation “relevant enactment” means—
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(l)
(m)
F56(na)
the Children’s Hearings (Scotland) Act 2011; and
(o)
Non-dependants9.
(1)
In these Regulations, “non-dependant” means any person, except someone to whom paragraph (2) applies, who normally resides with an applicant or with whom an applicant normally resides.
(2)
This paragraph applies to—
(a)
any member of the applicant’s family;
(b)
if the applicant is polygamously married, any partner of his and any child or young person who is a member of his household and for whom he or one of his partners is responsible;
(c)
a child or young person who is living with the applicant but who is not a member of his household by virtue of regulation 8 (households);
(d)
(e)
subject to paragraph (3), any person who is liable to make payments on a commercial basis to the applicant or the applicant’s partner in respect of the occupation of the dwelling;
(f)
a person who lives with the applicant in order to care for him or a partner of his and who is engaged by a charitable or voluntary organisation which makes a charge to the applicant or his partner for the services provided by that person.
(3)
Excepting persons to whom sub-paragraph (2)(a) to (c) and (f) refer, a person to whom any of the following paragraphs applies is a non-dependant—
(a)
a person who resides with the person to whom he is liable to make payments in respect of the dwelling and either—
(i)
that person is a close relative of his or his partner; or
(ii)
the tenancy or other agreement between them is other than on a commercial basis;
(b)
a person whose liability to make payments in respect of the dwelling appears to the authority to have been created to take advantage of a scheme except someone who was, for any period within the eight weeks prior to the creation of the agreement giving rise to the liability to make such payments, otherwise liable to make payments of rent in respect of the same dwelling;
(c)
a person who becomes jointly and severally liable with the applicant for council tax in respect of a dwelling and who was, at any time during the period of eight weeks prior to his becoming so liable, a non-dependant of one or more of the other residents in that dwelling who are so liable for the tax, unless the change giving rise to the new liability was not made to take advantage of a scheme.
Remunerative work10.
(1)
Subject to the following provisions of this regulation, a person must 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.
(2)
Subject to sub-paragraph (3), in determining the number of hours for which a person is engaged in work where his hours of work fluctuate, regard must be had to the average of hours worked over—
(a)
if there is a recognisable cycle of work, the period of one complete cycle (including, where the cycle involves periods in which the person does no work, those periods but disregarding any other absences);
(b)
in any other case, the period of 5 weeks immediately prior to the date of application, or such other length of time as may, in the particular case, enable the person’s weekly average hours of work to be determined more accurately.
(3)
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 must be disregarded in establishing the average hours for which he is engaged in work.
(4)
Where no recognisable cycle has been established in respect of a person’s work, regard must 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.
(5)
A person must 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.
(6)
A person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance for more than 3 days in any reduction week must be treated as not being in remunerative work in that week.
(7)
(8)
A person must not be treated as engaged in remunerative work on any day on which he is engaged in an activity in respect of which—
(a)
a sports award has been made, or is to be made, to him; and
(b)
no other payment is made or is expected to be made to him.