The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 No. 2885

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

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

CHAPTER 2 E+W Income

Calculation of earnings of self-employed earners E+W

20.—(1) Where the earnings of an applicant consist of earnings from employment as a self-employed earner, the weekly amount of his earnings must be determined by reference to his average weekly earnings from that employment—

(a) over a period of one year; or

(b) where the applicant has recently become engaged in that employment or there has been a change which is likely to affect the normal pattern of business, over such other period (“computation period”) as may, in the particular case, enable the weekly amount of his earnings to be determined more accurately.

(2) For the purposes of determining the weekly amount of earnings of an applicant to whom sub-paragraph (1)(b) applies, his earnings over the computation period are to be divided by the number equal to the number of days in that period and the product multiplied by 7.

(3) The period over which the weekly amount of an applicant’s earnings is calculated in accordance with this paragraph will be his assessment period.

Commencement Information

I1 Sch. 1 para. 20 in force at 27.11.2012, see reg. 1(1)