The Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2012

Average weekly earnings of self-employed earners: persons who are not pensioners

45.—(1) Where the income of an applicant who is not a pensioner consists of earnings from employment as a self-employed earner that applicant’s average weekly earnings must be estimated by reference to that applicant’s earnings from that employment over such period as is appropriate in order that that applicant’s average weekly earnings may be estimated accurately but the length of the period must not in any case exceed a year.

(2) For the purposes of this paragraph the applicant’s earnings must be calculated in accordance with paragraphs 50, 58 and 59 (earnings and net profit of self-employed earners).