SCHEDULECouncil Tax Reduction Scheme (Default Scheme) 2013

PART 2Interpretation

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 paragraph 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 sub-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 this scheme 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 paragraph is to be treated as not so responsible.