Legalize / United Kingdom / Scotland / Scottish-Statutory-Instrument

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

Type Scottish-Statutory-Instrument

Publication 2012-11-21

Last updated 2025-07-25

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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(b) the amount of council tax reduction to which the person would be entitled for any reduction week during the period of entitlement to extended council tax reduction (qualifying contributory benefits), if regulation 49 did not apply to the person; or

(c) the amount of council tax reduction to which the person's partner would be entitled if regulation 49 did not apply to the person.

(2) Paragraph (1) does not apply in the case of a mover to whom regulation 52 applies.

(3) Where a person is entitled to extended council tax reduction (qualifying contributory benefits) and the person's partner makes an application for council tax reduction, the person's partner is not entitled to council tax reduction during the existing period of entitlement to extended council tax reduction (qualifying contributory benefits).

Extended council tax reduction (qualifying contributory benefits): movers

52

(1) Where a mover who is entitled to extended council tax reduction (qualifying contributory benefits) for council tax to the first authority moves to reside in a dwelling in the area of the second authority that mover is entitled to extended council tax reduction in respect of any liability to pay council tax to the second authority of an amount calculated in accordance with paragraph (2).

(2) The amount of extended council tax reduction (qualifying contributory benefit) to which the mover is entitled is the amount of council tax reduction to which the mover was entitled for the last reduction week before the mover ceased to be entitled to a qualifying contributory benefit.

(3) The period of entitlement to extended council tax reduction (qualifying contributory benefit) in respect of liability to pay council tax to the first authority ends on the day on the earliest of—

(a) the first Sunday after the move; or

(b) the day on which the mover's liability to pay council tax to the first authority ends.

(4) The period of entitlement to extended council tax reduction (qualifying contributory benefits) granted by virtue of paragraph (1)—

(a) starts on the Monday following the day of the move; and

(b) ends on the expiry of the period of extended council tax reduction (qualifying contributory benefits) which would have applied had the mover not moved from the area of the first authority.

Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)

53

(1) Where a person's entitlement to council tax reduction would have ended when the person ceased to be entitled to a qualifying contributory benefit in the circumstances listed in regulation 49(1)(b), that entitlement does not cease until the end of the period of entitlement to extended council tax reduction.

(2) Part 8 (effective date) does not apply to any extended council tax reduction (qualifying contributory benefits) calculated in accordance with regulation 51(1)(a) or 52(2).

Entitlement to extended council tax reduction or extended council tax reduction (qualifying contributory benefits) under the Council Tax Reduction Regulations

54

(1) This regulation applies where—

(a) a person became entitled to extended council tax reduction under regulation 80 of the Council Tax Reduction Regulations or to extended council tax reduction (qualifying contributory benefits) under regulation 85 of those Regulations; and

(b) during that period of entitlement to extended council tax reduction or extended council tax reduction (qualifying contributory benefits) these Regulations become applicable to that person or that person's partner in accordance with regulation 12 (application).

(2) Where this regulation applies, for any week during the period of entitlement to extended council tax reduction or extended council tax reduction (qualifying contributory benefits) referred to in paragraph (1)(a) the amount of council tax reduction to which the person is entitled is the higher of—

(a) the amount of council tax reduction to which the person is entitled under regulation 82(1)(a) of the Council Tax Reduction Regulations or the amount of council tax reduction (qualifying contributory benefits) to which the person is entitled under regulation 87(1)(a) of those Regulations, as the case may be;

(b) the amount of council tax reduction to which the person would be entitled under the general conditions of entitlement of these Regulations, if regulation 80 (extended council tax reduction) or regulation 85 (extended council tax reduction (qualifying contributory benefits)) of the Council Tax Reduction Regulations did not apply to the person; or

(c) the amount of council tax reduction to which the person's partner would be entitled under these Regulations if regulation 80 or regulation 85 of the Council Tax Reduction Regulations did not apply to the person.

(3) No partner of a person to whom this regulation applies is entitled to council tax reduction.

Continuing payments where state pension credit claimed

55

(1) This regulation applies where—

(a) a person is entitled to council tax reduction;

(b) paragraph (2) is satisfied; and

(i) the person has attained the qualifying age for state pension credit ...; or

(ii) the person's partner has claimed state pension credit.

(2) This paragraph is satisfied if the Secretary of State has certified that the person's partner has claimed state pension credit or that—

(a) the person's award of—

(i) income support has terminated because the person has attained the qualifying age for state pension credit; or

(ii) income-based jobseeker's allowance or income-related employment and support allowance has terminated because the person has attained the qualifying age for state pension credit ...; and

(b) the person has claimed or is treated as having claimed or is required to make a claim for state pension credit.

(3) Subject to paragraph (4), in a case to which this regulation applies, the person's entitlement to council tax reduction is to continue for the period of 4 weeks beginning on the day following the day the person's entitlement to income support, income-based jobseeker's allowance or income-related employment and support allowance ceased if and for so long as the applicant otherwise satisfies the conditions for entitlement to council tax reduction.

(4) Where the person continues to be entitled to council tax reduction in accordance with paragraph (3) and the last day of the 4 week period of entitlement falls on a day other than the last day of a reduction week, the person's entitlement to council tax reduction continues until the end of the reduction week in which the last day of the 4 week period falls.

(5) Throughout the period of 4 weeks specified in paragraph (3) and any further period specified in paragraph (4)—

(a) the whole of the income and capital of the person must be disregarded; and

(b) the appropriate maximum council tax reduction of the person is that which was applicable in the person's case immediately before that 4 week period commenced.

(6) The appropriate maximum council tax reduction is to be calculated in accordance with regulation 47(1) if, since the date it was last calculated,—

(a) the person's council tax liability has increased; or

(b) a change in the deduction under regulation 48 (non-dependant deductions) falls to be made.

Alternative maximum council tax reduction

56

(1) Subject to paragraphs (2) and (3), the alternative maximum council tax reduction where the conditions set out in regulation 14(3) and (6) (conditions of entitlement to council tax reduction) are fulfilled is the amount determined in accordance with Schedule 5.

(2) Subject to paragraph (3), where an applicant is jointly and severally liable for council tax in respect of a dwelling in which the applicant is resident with one or more other persons, in determining the alternative maximum council tax reduction in the applicant's case, the amount determined in accordance with Schedule 5 must be divided by the number of persons who are jointly and severally liable for that tax.

(3) Paragraph (2) does not apply in the case of an applicant who is jointly and severally liable for council tax in respect of a dwelling with the applicant's partner only by virtue only of section 77 or 77A of the Act (liability of spouses and civil partners).

Residents of a dwelling to whom regulation 14(6) does not apply

57

Regulation 14(6) (conditions of entitlement to council tax reduction: alternative maximum council tax reduction) does not apply in respect of—

(a) a person who is liable for council tax solely in consequence of the provisions of section 77 or 77A of the Act ;

(b) a person who is residing with a couple or with the members of a polygamous marriage where the applicant is a member of that couple or of that marriage and—

(i) in the case of a couple, neither member of that couple is a person who, in accordance with Schedule 1 to the Act , falls to be disregarded for the purposes of discount; or

(ii) in the case of a polygamous marriage, two or more members of that marriage are not persons who, in accordance with Schedule 1 to the Act, fall to be disregarded for the purposes of discount;

(c) a person who jointly with the applicant falls within the same sub-paragraph of section 75(2)(a) to (e) of the Act (persons liable to pay council tax) as applies in the case of the applicant; or

(d) a person who is residing with two or more persons both or all of whom fall within the same sub-paragraph of section 75(2)(a) to (e) of the Act and two or more of those persons are not persons who, in accordance with Schedule 1 to the Act, fall to be disregarded for the purposes of discount.

PART 8 — Effective date

Date on which entitlement begins

58

(1) Subject to paragraph (2), where a person—

(a) makes, or is treated as making, an application; and

(b) fulfils the conditions of entitlement to council tax reduction in regulation 14 or 14A,

that person is entitled to council tax reduction from the first Monday after the date on which the application is made or treated as made.

(2) Where, a person—

(a) becomes liable for the first time for council tax in respect of a dwelling in which the person resides;

(b) makes, or is treated as making, an application in the reduction week in which the person first becomes liable for council tax in respect of that dwelling; and

that person is entitled to council tax reduction from the day on which the person first becomes liable for council tax.

Date on which a change of circumstances is to take effect

59

(1) Subject to the provisions of this regulation and regulation 60 (change of circumstances where state pension credit is in payment), a change of circumstances which affects entitlement to council tax reduction is to take effect for the purpose of calculating entitlement to council tax reduction from the first day of the reduction week starting immediately after the date on which the change actually occurs, and where that change is cessation of entitlement to any benefit under the benefit Acts, the date on which the change actually occurs is the day immediately following the last day of entitlement to that benefit.

(2) Subject to paragraph (3), where the change of circumstances is a change in the amount of council tax payable, it takes effect for the purpose of calculating entitlement to council tax reduction from the day on which it actually occurs.

(3) Where the change of circumstances is a change in the amount a person is liable to pay in respect of council tax in consequence of regulations under section 80 of the Act (reduced amounts of council tax) or changes in the discount to which a dwelling may be subject under section 79 of that Act, it takes effect for the purpose of calculating entitlement to council tax reduction from the day on which the change in amount has effect.

(4) Where the change of circumstances is an amendment to these Regulations, it takes effect for the purpose of calculating entitlement to council tax reduction from the date on which the amendment to these Regulations comes into force.

(5) Where the change of circumstances is the applicant's acquisition of a partner, it takes effect for the purpose of calculating entitlement to council tax reduction on the day on which they become partners.

(6) Where the change of circumstances is the death of an applicant's partner or their separation, it takes effect for the purpose of calculating entitlement to council tax reduction on the day the death or separation occurred.

(7) If two or more changes of circumstances occurring in the same reduction week would, but for this paragraph, take effect for the purpose of calculating entitlement to council tax reduction in different reduction weeks in accordance with paragraphs (1) to (6) they take effect from the day to which the appropriate paragraph from (2) to (6) refers, or, where more than one day is concerned, from the earlier day.

(8) Where the change of circumstances is that income, or an increase in the amount of income, other than a benefit or an increase in the amount of a benefit under the 1992 Act , Part 4 of the Welfare Reform Act 2012 or article 24A of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011, is paid in respect of a past period and there was no entitlement to income of that amount during that period, it takes effect for the purpose of calculating entitlement to council tax reduction from the first day on which the income, had it been paid in that period at intervals appropriate to that income, would have been taken into account for the purposes of these Regulations.

(9) Without prejudice to paragraph (8), where the change of circumstances is the payment of income or arrears of income in respect of a past period, it takes effect for the purpose of calculating entitlement to council tax reduction from the first day on which the income, had it been timeously paid in that period at intervals appropriate to that income, would have been taken into account for the purposes of these Regulations.

(10) Paragraph (11) applies if—

(a) the applicant or the applicant's partner has attained the qualifying age for state pension credit; and

(b) either—

(i) a non-dependant took up residence in the applicant's dwelling; or

(ii) there has been a change of circumstances in respect of a non-dependant as a result of which the amount of the deduction to be made under regulation 48 (non-dependant deductions) increased.

(11) Where this paragraph applies, the change of circumstances referred to in paragraph (10)(b) takes effect from the effective date.

(12) Subject to paragraph (13), in paragraph (11) “the effective date” means—

(a) where more than one change of a kind referred to in paragraph (10)(b) relating to the same non-dependant has occurred since the latest of—

(i) the date on which the applicant's entitlement to council tax reduction first began; or

(ii) the date which was the last effective date in respect of such a change,

the date which falls 26 weeks after the date on which the first change occurred; and

(b) where sub-paragraph (a) does not apply, the date which falls 26 weeks after the date on which the change referred to in paragraph (10)(b) occurred.

(13) If in any particular case the date determined under paragraph (12) is not the first day of a reduction week, the effective date in that case is the first day of the reduction week starting immediately after the date determined under that paragraph.

Change of circumstances where state pension credit is in payment

60

(1) Paragraphs (2) to (4) apply where—

(a) the applicant is on state pension credit;

(b) the amount of state pension credit awarded to the applicant is changed as a result of a change in the applicant's circumstances or the correction of an official error; and

(c) the change in the amount of state pension credit payable to the applicant results in a change in the applicant's entitlement to council tax reduction.

(2) Where the change of circumstances is that an increase in the amount of state pension credit payable to the applicant results in—

(a) an increase in the amount of council tax reduction to which the applicant is entitled, it takes effect from the first day of the reduction week in which state pension credit becomes payable at the increased rate; or

(b) a decrease in the amount of council tax reduction to which the applicant is entitled, it takes effect from the first day of the reduction week starting immediately after the latest of—

(i) the date on which the relevant authority receives notification from the Secretary of State of the increase in the amount of state pension credit; or

(ii) the date on which state pension credit is increased.

(3) Where the change of circumstances is that the applicant's state pension credit has been reduced and as a result the amount of council tax reduction to which the applicant is entitled is reduced—

(a) in a case where the applicant's state pension credit is reduced because the applicant failed to notify the Secretary of State timeously of the change of circumstances, the change takes effect from the first day of the reduction week in which state pension credit was reduced; and

(b) in any other case the change takes effect from the first day of the reduction week starting immediately after the latest of—

(i) the date on which the relevant authority receives notification from the Secretary of State of the reduction in the amount of state pension credit; or

(ii) the date on which state pension credit is reduced.

(4) Where the change of circumstances is that state pension credit is reduced and as a result the amount of council tax reduction to which the applicant is entitled is increased, the change takes effect from the first day of the reduction week in which state pension credit becomes payable at the reduced rate.

(5) Where the change of circumstances is that an award of state pension credit has been made to the applicant or the applicant's partner and this would result in a decrease in the amount of council tax reduction to which the applicant is entitled, the change takes effect from the first day of the reduction week starting immediately after the latest of—

(a) the date on which the relevant authority receives notification from the Secretary of State of the award of state pension credit; or

(b) the date on which entitlement to state pension credit begins.

(6) Where, in the case of an applicant or any partner of an applicant who is or has been awarded state pension credit comprising only the savings credit, there is—

(a) a change of circumstances of a kind described in any of paragraphs (2) to (5) which is the result of a relevant calculation or estimate; and

(b) a change of circumstances which is a relevant determination,

each of which results in a change in the amount of council tax reduction to which the applicant is entitled, the change of circumstances referred to in sub-paragraph (b) takes effect from the day specified in paragraphs (2), (3), (4) or (5) as the case may be, in relation to the change referred to in sub-paragraph (a).

(7) Where the change of circumstances is that a guarantee credit has been awarded to the applicant or any partner of the applicant and that would result in an increase in the amount of council tax reduction to which the applicant is entitled, the change takes effect from the first day of the reduction week starting immediately after the date in respect of which the guarantee credit is first payable.

(8) Where a change of circumstances would, but for this paragraph, take effect under the preceding provisions of this regulation within the 4 week period specified in regulation 55 (continuing payments where state pension credit claimed), that change takes effect on the first day of the reduction week starting immediately after the expiry of the 4 week period.

(9) Where the change of circumstances is an amendment of these Regulations that change takes effect from the date on which the amendment to these Regulations comes into force.

(10) In this regulation—

(a) “relevant calculation or estimate” means the calculation or estimate made by the Secretary of State of the applicant's or, as the case may be, the applicant's partner's income and capital for the purposes of the award of state pension credit; and

(b) “relevant determination” means a change in the determination by the relevant authority of the applicant's income and capital using the relevant calculation or estimate, in accordance with regulation 25(1) (calculation of income in savings credit only cases).

PART 9 — Applications

Who may apply

61

In the case of a couple or members of a polygamous marriage an application is to be made by whichever one of them they agree should apply or, in default of agreement, by whichever one of them the relevant authority determines is to make the application.

Time limit for making an application

62

(1) Subject to paragraph (2), an application for council tax reduction must be made within 3 months of the date when the applicant fulfils the conditions of entitlement to council tax reduction in regulation 14 other than the condition in regulation 14(3)(c) (submission of an application).

(2) In a case where regulation 65(1)(a) (date on which an application is made) applies, paragraph (1) does not entitle an applicant to apply for council tax reduction in respect of any day earlier than 3 months before the date on which the claim for state pension credit is made (or treated as made by virtue of any provision of the Social Security (Claims and Payments) Regulations 1987 ).

Written applications

63

(1) Subject to regulation 64 (telephone applications), an application must be sent to the designated office in writing and—

(a) made on a properly completed form approved for the purpose by the relevant authority; or

(b) in such written form as the relevant authority accepts as sufficient in the circumstances of any particular case or class of cases having regard to the sufficiency of the written information and evidence.

(2) Where an application is not made in the form described in paragraph (1)(a) or (b) it is defective.

(3) Where an application is defective because—

(a) it was made on the form approved for the purpose but that form is not accepted by the relevant authority as being properly completed; or

(b) it was made in writing but not on the form approved for the purpose and the relevant authority does not accept the application as being in a written form which is sufficient in the circumstances of the case, having regard to the sufficiency of the written information and evidence,

the relevant authority may—

(d) in a case to which sub-paragraph (b) applies, supply the applicant with the approved form or request further information or evidence.

(4) A defective application is to be treated as if it had been validly made in the first instance if, in any particular case, one of the conditions specified in paragraph (5) is satisfied.

(5) The conditions are that—

(a) where paragraph (3)(a) (incomplete form) applies, the relevant authority receives the properly completed application, the information requested to complete it or the evidence within one month of the authority's request, or any longer period the relevant authority considers reasonable; or

(b) where paragraph (3)(b) (application not on approved form or further information requested by relevant authority) applies—

(i) the approved form sent to the applicant is received by the relevant authority properly completed within one month of it having been sent to the applicant, or any longer period the relevant authority considers reasonable; or,

(ii) the applicant supplies whatever information or evidence was requested under paragraph (3) within one month of the request, or any longer period the relevant authority considers reasonable.

(6) An application made on an approved form is for the purposes of these Regulations properly completed if completed in accordance with the instructions on the form, including any instructions to provide information and evidence in connection with the application.

Telephone applications

64

(1) Where the relevant authority has published a telephone number for the purpose of receiving applications for council tax reduction, an application may be made by telephone to that telephone number.

(2) The relevant authority may determine that an application made by telephone is not a valid application unless the applicant approves a written statement of the person's circumstances, provided by the relevant authority.

(3) An application made by telephone in accordance with paragraph (1) is defective unless the relevant authority is provided with all the information requested by it during the telephone call.

(4) Where an application made by telephone in accordance with paragraph (1) is defective, the applicant must be given an opportunity to correct the defect.

(5) If the applicant corrects the defect referred to in paragraph (4) within one month, or any longer period the relevant authority considers reasonable, of the date the authority last drew attention to the defect, the application is to be treated as if it had been validly made in the first instance.

(6) If the person does not correct the defect within one month, or any longer period the relevant authority considers reasonable, of the date the authority last drew attention to the defect, the application may be treated as if it had not been defective if the relevant authority considers that it has sufficient information to determine the application.

Date on which an application is made

65

(1) Subject to paragraph (3) and regulation 5(9) (occupation of a dwelling as a home), the date on which an application is made is—

(a) where an award of state pension credit which comprises a guarantee credit has been made to the applicant or the applicant's partner and the application for council tax reduction is made within one month of the date on which the claim for that state pension credit which comprises a guarantee credit was received at the appropriate DWP office, the first day of entitlement to state pension credit which comprises a guarantee credit arising from that claim;

(b) where the applicant or the applicant's partner is in receipt of a guarantee credit and the applicant becomes liable for the first time to pay council tax in respect of the dwelling which the applicant occupies as a home and the application for council tax reduction is received within one month of the date on which the applicant first became liable to pay that council tax, the date when the applicant first became so liable;

(c) where the applicant is the former partner of a person who was, at the date of that partner's death or the partners' separation, entitled to council tax reduction and where the applicant makes an application for council tax reduction within one month of the date of the death or the separation, that date;

(d) except where sub-paragraph (a), (b) or (c) is satisfied, in a case where a properly completed application is received within one month, or any longer period the relevant authority considers reasonable, of the date on which—

(i) an application form was issued to the applicant following the applicant first notifying, by whatever means, the relevant authority of an intention to make an application; or

(ii) the applicant notifies, by whatever means, the relevant authority of an intention to make an application by telephone in accordance with regulation 64,

the date of first notification; and

(e) in any other case, the date on which the application is received by the relevant authority.

(2) Except in the case of an application by a person living abroad, where the applicant is not liable for council tax but it is anticipated that the applicant will become liable for council tax within a period of 8 weeks, the applicant may apply for council tax reduction at any time in that 8 week period and, if liability arises within that 8 week period, the application is to be treated as having been made on the day on which the liability for council tax arises.

(3) Except in the case of an application by a person living abroad, where the applicant or any partner of the applicant has attained the age which is 17 weeks younger than the qualifying age for state pension credit and is not entitled to council tax reduction in the first reduction week starting after the date of the application but the relevant authority is of the opinion that the applicant will become entitled to council tax reduction for a period beginning not later than the seventeenth benefit week following the date on which the application is made, the relevant authority may treat the application as made in the reduction week immediately before the first reduction week of the period of entitlement.

(4) Where a relevant authority has not set or imposed its council tax by the beginning of the financial year, if an application for council tax reduction is made or treated as made and—

(a) the date on which the application is made or treated as made is in the period starting on 1st April of the current year and ending one month after the date on which the relevant authority imposes its council tax; and

(b) if the council tax had been determined by the beginning of the financial year, the applicant would have been entitled to council tax reduction from—

(i) the reduction week in which 1st April of the current year fell; or

(ii) a reduction week falling after 1st April of the current year but before the application was made,

the relevant authority is to treat the application as made in the reduction week immediately preceding the reduction week in which the applicant would have become entitled to council tax reduction.

(5) In this regulation “appropriate DWP office” means an office of the Department for Work and Pensions dealing with state pension credit or a claim office which is normally open to the public for the receipt of claims for income support, a jobseeker's allowance or an employment and support allowance.

Evidence and information

66

(1) Subject to paragraphs (2) and (3) an applicant must furnish any certificates, documents, information and evidence in connection with an application for council tax reduction or existing entitlement to council tax reduction as may reasonably be required by the relevant authority in order to determine that person's entitlement to, or continuing entitlement to, council tax reduction and must do so within one month of the authority requiring the applicant to do so, or any longer period the authority considers reasonable.

(2) Nothing in this regulation requires a person to furnish any certificates, documents, information or evidence relating to a payment to which paragraph (3) applies.

(3) This paragraph applies to—

(a) a payment which is made under or by ... the London Bombings Relief Charitable Fund, the London Emergencies Trust or the We Love Manchester Emergency Fund;

(b) a payment which is disregarded under paragraph 16 of Schedule 4 (payments made under certain trusts and certain other payments), other than a payment by ILF Scotland; ...

(c) a payment which is disregarded under regulation 48(9)(b) to (n) (non-dependant deductions) or paragraph 2(b) to (n) of schedule 5 (alternative maximum council tax reduction: second adult's gross income) other than a payment by ILF Scotland;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where a request is made under paragraph (1) the relevant authority must—

(a) inform the applicant of the duty under regulation 69 to notify the authority of any change of circumstances; and

(b) without prejudice to the extent of the duty owed under regulation 69, indicate to the applicant, either orally or by notice or by reference to some other document available to that applicant, on application and without charge, the kind of changes of circumstances which are to be notified.

(5) Where an applicant or any partner of the applicant has attained the qualifying age for state pension credit and is a member of, or a person deriving entitlement to a pension under, a personal pension scheme the applicant must, where the relevant authority so requires, furnish the following information—

(a) the name and address of the pension fund holder; and

(b) any other information including any reference or policy number needed to enable the personal pension scheme to be identified.

(6) In this regulation “pension fund holder” means the trustees, managers or scheme administrators, as the case may be, of the scheme concerned.

Amendment of applications

67

(1) Subject to paragraph (2), at any time before a relevant authority has made a determination on an application the applicant may amend the application by notice in writing delivered or sent to the designated office.

(2) Where an application is made by telephone in accordance with regulation 64 an amendment may be made by telephone to the telephone number specified by the relevant authority for the purpose of that regulation.

(3) Any application amended in accordance with paragraph (1) or (2) is to be treated as if it had been in its amended state when it was first made.

Withdrawal of applications

68

(1) An applicant may withdraw the application at any time by notice in writing delivered or sent to the designated office before the relevant authority has determined the application.

(2) Where the application was made by telephone in accordance with regulation 64, the withdrawal may be made by telephone to the telephone number specified by the relevant authority for the purpose of that regulation.

(3) Any notice of withdrawal given in accordance with paragraph (1) or (2) has effect when it is received by the relevant authority.

PART 10 — Notification of change of circumstances

Duty to notify changes of circumstances

69

(1) Subject to paragraphs (2) to (7) and regulation 70 (alternative means of notifying changes of circumstances), if at any time between the making of an application and it being determined or during a period of entitlement to council tax reduction, there is a change of circumstances which an applicant might reasonably be expected to know might affect entitlement to council tax reduction that applicant must notify that change of circumstances by giving notice to the relevant authority at the designated office—

(a) in writing; or

(b) by telephone—

(i) where the relevant authority has published a telephone number for that purpose or for the purposes of regulation 64 (telephone applications), unless the authority determines that in any particular case, or class of case, notification of a change of circumstances may not be given by telephone; or

(ii) in any case, or class of case, where the relevant authority determines that notice of a change of circumstances may be given by telephone; or

(2) Subject to paragraph (3), the duty imposed by paragraph (1) does not extend to notifying changes—

(a) in the amount of council tax payable to the relevant authority;

(b) in the age of the applicant or of any member of the applicant's family; or

(3) Notwithstanding paragraph (2)(b) an applicant is required by paragraph (1) to notify the relevant authority of any change in the composition of the applicant's family arising from the fact that a person who was a member of the family is now no longer a member of the family because that person ceased to be a child or young person.

(4) Where the amount of an entitled person's council tax reduction is the alternative maximum council tax reduction applicable to that person calculated in accordance with regulation 56, the person is required by paragraph (1) to notify the relevant authority of changes which occur in the number of adults in the dwelling or in their total gross incomes which might reasonably be expected to change the applicant's entitlement to council tax reduction and where any of those adults ceases to be in receipt of state pension credit, income support, universal credit, an income-based jobseeker's allowance or an income-related employment and support allowance the date when this occurs.

(5) An applicant who is entitled to council tax reduction and state pension credit need only notify the changes specified in paragraphs (6) and (7).

(6) An applicant referred to in paragraph (5) must notify—

(a) changes affecting the residence or income of any non-dependant normally residing with the applicant or with whom the applicant normally resides; and

(b) any absence from the dwelling which exceeds or is likely to exceed 13 weeks.

(7) In addition to the changes required to be notified under paragraph (6), an applicant referred to in paragraph (5) whose state pension credit comprises only a savings credit must also notify—

(a) changes affecting a child living with the person which may result in a change in the amount of council tax reduction to which the applicant is entitled, but this does not include changes in the age of the child;

(b) any change in the amount of the applicant's capital to be taken into account when calculating the applicant's entitlement to council tax reduction which does or may take the amount of the applicant's capital to more than £16,000; and

(i) a non-dependant whose income and capital are treated as belonging to the applicant in accordance with regulation 22 (circumstances in which capital and income of a non-dependant is to be treated as applicant's); or

(ii) a person to whom regulation 25(2)(e) (calculation of income in savings credit only cases) refers,

and whether such a person or, as the case may be, non-dependant stops living with, or begins or resumes living with, the applicant.

Alternative means of notifying changes of circumstances

70

Where a change of circumstances described in regulation 69 is a birth or death the relevant authority may determine for a particular class of case that the duty in that regulation to notify a change in circumstances may be discharged by personal attendance at an office specified by that authority.

PART 11 — Electronic communication

Electronic communication

71

(1) For the purpose of these Regulations, an applicant may send a document by electronic communication—

(a) in a form approved by the relevant authority for the purposes of this regulation;

(b) to an address notified by the relevant authority for the purposes of this regulation; and

(2) An applicant sending a document to a relevant authority by electronic communication is taken to have agreed—

(a) to the use of electronic communication for all purposes relating to the application which are capable of being carried out electronically; and

(b) that the address for the purpose of such communication is the address incorporated into, or otherwise logically associated with, that communication.

(3) Deemed agreement referred to in paragraph (2) subsists until the applicant gives notice to revoke the agreement, and the notice takes effect from the date specified in it, being a date not less than 7 working days after the date on which the notice is given.

(4) An electronic communication must be—

(a) capable of being accessed by the recipient;

(b) legible in all other material respects; and

(5) Unless the contrary is proved a document sent by the method specified in paragraph (3) is, for the purposes of any legal proceedings, to be regarded as having been—

(a) delivered when the document has been delivered to or by the relevant authority and the delivery of the document has been recorded on an official computer system; and

(b) received at the time and date of receipt recorded in an official computer system.

(6) In this regulation—

“address” includes any number or address used for the purpose of electronic communication or storage;

“document” includes an application, notice, certificate, information and evidence;

“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000 ;

“legible in all material respects” means that the information contained in the document is available to the recipient to no lesser extent than it would be if sent or given by means of a document in printed form; and

“official computer system” means a computer system maintained by or on behalf of the relevant authority for the sending, receiving, processing or storing of an application.

SCHEDULE 1 — Applicable amount

PART 1 — Personal allowances

1

In this Schedule “patient” means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005 .

2

The amount specified in column (2) below in respect of each person or couple specified in column (1) is the amount specified for the purposes of regulation 20(a) (applicable amount)—

3

The amount specified in column (2) below in respect of each person specified in column (1) is, for the relevant period specified in column (1), the amount specified for the purposes of regulation 20(b) (applicable amount)—

PART 2 — Family premium

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 3 — Disability premiums

5

For the purposes of regulation 20(d), a premium of an amount specified in Part 4 of this Schedule is applicable to an applicant who satisfies the conditions specified in this Part which relate to that premium.

6

(1) Subject to sub-paragraph (2), for the purposes of this Part, once a premium is applicable to an applicant under this Part, a person is to be treated as being in receipt of a benefit for—

(a) in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979 applies, any period during which, but for the provisions of those Regulations, the person would be in receipt of that benefit; ...

(ab) in the case of carer support payment, any period during which, but for regulation 16 of the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023, the person would be in receipt of carer support payment, and

(b) any period spent by a person in undertaking a course of training or instruction provided or approved by Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990 or the Secretary of State under section 2 of the 1973 Act for any period during which the person is in receipt of a training allowance.

(2) For the purposes of the carer premium under paragraph 10, a person is to be treated as being in receipt of a carer's allowance by virtue of sub-paragraph (1)(a) or carer support payment by virtue of sub-paragraph (1)(ab) only for so long as the person in respect of whose care the allowance has been claimed remains in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the care component of child disability payment at the highest or middle rate , the standard or enhanced rate of the daily living component of adult disability payment , armed forces independence payment or the daily living component of personal independence payment.

Severe disability premium

7

(1) With regard to severe disability premium the condition referred to in paragraph 5 is that the applicant is a severely disabled person.

(2) For the purposes of sub-paragraph (1), an applicant is to be treated as being a severely disabled person if—

(a) in the case of a single applicant, lone parent or an applicant who is treated as having no partner under sub-paragraph (3)—

(i) the applicant is in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, armed forces independence payment , the standard or enhanced rate of the daily living component of adult disability payment or the daily living component of personal independence payment;

(ii) subject to sub-paragraph (6), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides; and

(iii) no person is in receipt of a carer’s allowance under section 70 of the 1992 Act, carer support payment, or has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013, in respect of caring for the applicant; and

(b) in the case of an applicant who has a partner—

(i) the applicant is in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, armed forces independence payment , the standard or enhanced rate of the daily living component of adult disability payment or the daily living component of personal independence payment;

(ii) the applicant's partner is also in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act , the care component of Scottish adult disability living allowance at the highest or middle rate, the care component of child disability payment at the highest or middle rate , the standard or enhanced rate of the daily living component of adult disability payment , armed forces independence payment or the daily living component of personal independence payment or, if the applicant is a member of a polygamous marriage, each other member of that marriage is in receipt of such an allowance or payment; and

(iii) subject to sub-paragraph (6), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides,

and either a person is entitled to and in receipt of a carer's allowance , carer support payment or has an award of universal credit which includes the carer element, in respect of caring for only one member of the couple or, if the applicant is a member of a polygamous marriage, for one or more but not all the members of the marriage, or as the case may be, no person is entitled to and in receipt of a carer's allowance , carer support payment or has an award of universal credit which includes the carer element, in respect of caring for either member of the couple or any of the members of the marriage.

(3) Where an applicant has a partner who does not satisfy the condition in sub‑paragraph (2)(b)(ii), and that partner is blind or is treated as blind within the meaning of sub‑paragraph (4), that partner is to be treated for the purposes of sub-paragraph (2) as if the partner was not a partner of the applicant.

(4) For the purposes of sub-paragraph (3), a person is blind if that person has been certified as blind and in consequence is registered as blind in a register maintained by or on behalf of a local authority in Scotland or is registered as blind in a register compiled under section 29 of the National Assistance Act 1948 (welfare services) or is registered as severely sight impaired in a register kept by a local authority in Wales under section 18(1)(a) of the Social Services and Well-being (Wales) Act 2014.

(5) For the purposes of sub-paragraphs (3) and (4), a person who has ceased to be registered as blind on regaining eyesight is to be treated as blind for a period of 28 weeks following the date on which the person ceased to be registered as blind.

(6) For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account is to be taken of—

(a) a person receiving attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the standard or enhanced rate of the daily living component of adult disability payment , armed forces independence payment or the daily living component of personal independence payment; or

(b) a person who is blind within the meaning of sub-paragraph (4) or is treated as blind within the meaning of sub-paragraph (5).

(7) For the purposes of sub-paragraph (2)(b) a person is to be treated—

(a) as being in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act , the standard or enhanced rate of the daily living component of adult disability payment or the daily living component of personal independence payment, if the person would, but for being a patient for a period exceeding 28 days, be in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the standard or enhanced rate of the daily living component of adult disability payment or the daily living component of personal independence payment, as the case may be; and

(b) as being entitled to and in receipt of a carer's allowance , carer support payment or as having an award of universal credit which includes the carer element if the person would, but for the person being cared for being a patient in hospital for a period exceeding 28 days, be entitled to and in receipt of a carer's allowance , carer support payment or would have an award of universal credit which includes the carer element.

(8) For the purposes of sub-paragraph (2)(a)(iii) and (2)(b)—

(a) no account is to be taken of an award of carer's allowance , carer support payment or of universal credit which includes the carer element, to the extent that payment of that award is back-dated for a period before the date on which the award is first paid; and

(b) references to a person being in receipt of a carer's allowance , carer support payment or as having an award of universal credit which includes the carer element include references to a person who would have been in receipt of that allowance , payment or award but for the application of a restriction under section 6B or 7 of the Social Security Fraud Act 2001 (loss of benefit).

Enhanced disability premium

8

(1) Subject to sub-paragraph (2), with regard to enhanced disability premium the condition referred to in paragraph 5 is that—

(a) the care component of disability living allowance is, or would, but for a suspension of benefit in accordance with regulations under section 113(2) of the 1992 Act or but for an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of the 1992 Act in respect of a child or young person who is a member of the applicant's family; ...

(aa) armed forces independence payment is payable in respect of a young person within the applicant’s family;

(b) the daily living component of personal independence payment at the enhanced rate is, or would, but for a suspension of benefit in accordance with regulations made under section 86(1) of the Welfare Reform Act 2012 or an abatement as a consequence of hospitalisation, be payable in respect of a child or young person who is a member of the applicant's family , ...

(c) the care component of child disability payment at the highest rate is payable... in respect of a child or young person who is a member of the applicant's family., or

(d) the enhanced rate of the daily living component of adult disability payment is payable, or would be payable were it not for regulation 28(2) (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the Disability Assistance for Working Age People (Scotland) Regulations 2022, in respect of a young person who is a member of the applicant’s family.

(2) Where the condition in sub-paragraph (1) ceases to be satisfied because of the death of a child or young person, the condition referred to in paragraph 5 is that the applicant or the applicant's partner is entitled to child benefit in respect of that child or young person under section 145A of the 1992 Act (entitlement after death of child or qualifying young person).

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disabled child premium

9

With regard to disabled child premium the condition referred to in paragraph 5 is that a child or young person for whom the applicant or applicant's partner is responsible and who is a member of the applicant's household—

(a) is in receipt of disability living allowance , child disability payment , adult disability payment or personal independence payment or is no longer in receipt of that allowance or payment because the child or young person is a patient, provided that the child or young person continues to be a member of the family;

(b) is blind within the meaning of paragraph 7(4) or treated as blind in accordance with paragraph 7(5); or

(ba) is a young person who is in receipt of armed forces independence payment;

(c) is a child or young person in respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit but only for the period prescribed under that section, and in respect of whom a disabled child premium was included in the applicant's applicable amount immediately before the death of that child or young person, or ceased to be included in the applicant's applicable amount because of that child or young person's death.

Carer premium

10

(1) With regard to carer premium the condition referred to in paragraph 5 is that the applicant or the applicant's partner is, or both of them are, entitled to a carer's allowance or carer support payment.

(2) Where a carer premium has been awarded but—

(a) the person in respect of whose care the carer's allowance or carer support payment was awarded dies; or

(b) the person in respect of whom the premium was awarded ceases to be entitled, or ceases to be treated as entitled, to a carer's allowance or carer support payment ,

the condition for the award of the premium must be treated as satisfied for a period of 8 weeks from the relevant date specified in sub-paragraph (3).

(3) The relevant date for the purposes of sub-paragraph (2) is—

(a) where sub-paragraph (2)(a) applies, the Sunday following the death of the person in respect of whose care the carer's allowance or carer support payment was awarded (or beginning with the date of death if the date occurred on a Sunday); and

(b) in any other case, the date on which the person who was entitled to a carer's allowance or carer support payment ceases to be entitled to it.

(4) For the purposes of this paragraph, a person is to be treated as being entitled to and in receipt of a carer's allowance or carer support payment for any period not covered by an award but in respect of which a payment is made in lieu of an award.

Persons in receipt of concessionary payments

11

(1) For the purpose of determining whether a premium is applicable to a person under paragraphs 7 to 10, any concessionary payment made to compensate that person for the non-payment of any benefit mentioned in those paragraphs is to be treated as if it was a payment of that benefit.

(2) In this paragraph “concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act 2002 are charged.

Person in receipt of benefit

12

For the purposes of this Part of this Schedule, a person is only to be regarded as being in receipt of a benefit if it is paid in respect of that person and is only to be regarded as being in receipt of that benefit for any period in respect of which the benefit is paid.

PART 4 — Amount of disability premium

Premium	Amount
13.—(1) Severe disability premium—
awhere the applicant satisfies the condition in paragraph 7(2)(a);	£82.90
bwhere the applicant satisfies the condition in paragraph 7(2)(b)—
iin a case where someone is in receipt of a carer's allowance, carer support payment or who has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013, or if the applicant or any partner of the applicant satisfies that condition only by virtue of paragraph 7(7);	£82.90
iiin a case where no-one is in receipt of a carer's allowance , carer support payment or an award of universal credit which includes the carer element.	£165.80
(2) Enhanced disability premium.	£32.75 in respect of each child or young person in respect of whom the condition in paragraph 8 is satisfied.
(3) Disabled child premium.	£81.37 in respect of each child or young person in respect of whom the condition in paragraph 9 is satisfied.
(4) Carer premium.	£46.40 in respect of each person who satisfies the condition in paragraph 10.

SCHEDULE 2 — Sums to be disregarded in the calculation of earnings

1

Where two or more of paragraphs 2 to 5 apply in any particular case the overall maximum sum to be disregarded in that case is restricted to—

(a) £25 in the case of a lone parent; and

(b) £20 in any other case.

2

In a case where the applicant is a lone parent, £25.

3

(1) In a case of earnings from any employment or employments to which sub-paragraph (2) applies, £20.

(2) This paragraph applies to employment—

(a) as a part time fire-fighter employed by a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies ;

(b) as a part-time fire-fighter employed by the Scottish Fire and Rescue Service established under section 1A of the Fire (Scotland) Act 2005;

(d) in the manning or launching of a lifeboat if the employment is part-time; and

(e) as a member of any territorial or reserve force prescribed in Part 1 of Schedule 6 to the Social Security (Contributions) Regulations 2001 .

(3) If—

(a) any of the earnings of the applicant or the applicant's partner, or both of them, are disregarded under sub-paragraph (1); and

(b) either of them has, or both of them have, other earnings,

so much of those other earnings as would not if aggregated with the earnings disregarded under sub-paragraph (1) exceed £20.

4

(1) If the applicant or any partner of the applicant is a carer, or both are carers, £20 of any earnings received from that employment.

(2) Where the carer premium is awarded in respect of the applicant and the applicant's partner, their earnings are, for the purpose of this paragraph, to be aggregated, but the amount to be disregarded in accordance with sub-paragraph (1) must not exceed £20 of the aggregated amount.

(3) In this paragraph the applicant or the applicant's partner is a carer if paragraph 10 of Schedule 1 (carer premium) is satisfied in respect of the applicant or the applicant's partner.

5

(1) £20 if the applicant or any partner of the applicant—

(a) is in receipt of—

(i) long-term incapacity benefit under section 30A of the 1992 Act ;

(ii) severe disablement allowance under section 68 of the 1992 Act ;

(iii) attendance allowance;

(iiia) pension age disability payment,

(iv) disability living allowance;

(iva) armed forces independence payment;

(v) personal independence payment;

(va) child disability payment,

(vb) adult disability payment;

(vc) Scottish adult disability living allowance;

(vi) any mobility supplement under article 20 of the 2006 Order, any other supplement awarded in respect of disablement which affects a person's ability to walk and for which the person is in receipt of war disablement pension or any mobility supplement under article 25A of the Personal Injuries (Civilians) Scheme 1983 ;

(vii) the disability element or the severe disability element of working tax credit under Schedule 2 to the Working Tax Credit Regulations ; or

(viii) main phase employment and support allowance;

(b) has been certified as blind and in consequence is registered as blind in a register maintained by or on behalf of a local authority in Scotland or is registered as blind in a register compiled under section 29 of the National Assistance Act 1948 (welfare services) or is registered as severely sight impaired in a register kept by a local authority in Wales under section 18(1)(a) of the Social Services and Well-being (Wales) Act 2014;

(c) is, or is treated as, incapable of work in accordance with the provisions of, and regulations made under, Part 12A of the 1992 Act (incapacity for work) and has been incapable, or has been treated as incapable, of work for a continuous period of not less than—

(i) in the case of an applicant who is terminally ill within the meaning of section 30B(4) of the 1992 Act , 196 days; and

(ii) in any other case, 364 days; or

(d) has, or is treated as having, limited capability for work within the meaning of section 1(4) of the Welfare Reform Act 2007 or limited capability for work-related activity within the meaning of section 2(5) of that Act and either—

(i) the assessment phase as defined in section 24(2) of the Welfare Reform Act 2007 has ended; or

(ii) regulation 7 of the Employment and Support Allowance Regulations (circumstances where the condition that the assessment phase has ended before entitlement to the support component ... arises does not apply) applies.

(2) Subject to sub-paragraph (3), £20 if the applicant or any partner of the applicant has, within a period of 8 weeks ending on the day in respect of which the applicant or the applicant's partner attains the qualifying age for state pension credit, had an award of housing benefit or was entitled to council tax reduction and under these Regulations , the Council Tax Reduction (Scotland) Regulations 2012 or the Council Tax Reduction Regulations—

(a) £20 was disregarded in respect of earnings taken into account in that award or calculation of entitlement to council tax reduction; and

(b) the person whose earnings qualified for the disregard continues in employment after the termination of that award of housing benefit or entitlement to council tax reduction.

(3) The disregard of £20 specified in sub-paragraph (2) applies so long as there is no break, other than a break which does not exceed 8 weeks, in a person's entitlement to housing benefit or council tax reduction or in employment following the first day in respect of which that housing benefit is awarded or the person becomes entitled to council tax reduction.

(4) £20 is the maximum amount which may be disregarded under this paragraph, notwithstanding that the applicant and any partner of the applicant may each satisfy the requirements of this paragraph.

6

(1) Where—

(a) the applicant (or if the applicant is a member of a couple, at least one member of that couple) is a person to whom sub-paragraph (5) applies;

(b) the Secretary of State is satisfied that that person is undertaking exempt work as defined in sub-paragraph (6); and

the amount specified in sub-paragraph (7) (“the specified amount”).

(2) Where this paragraph applies, paragraphs 1 to 5 and 8 do not apply, but in any case where the applicant is a lone parent and the specified amount would be less than the amount specified in paragraph 2, paragraph 2 applies instead of this paragraph.

(3) Notwithstanding regulation 21 (calculation of income and capital of members of applicant's family and of a polygamous marriage), if sub-paragraph (1) applies to one member of a couple (“A”) it does not apply to the other member of that couple (“B”) except to the extent provided for in sub-paragraph (4).

(4) Where A's earnings are less than the specified amount, so much of B's earnings as would not when aggregated with A's earnings exceed the specified amount, but the amount of B's earnings which may be disregarded under this sub-paragraph is limited to a maximum of £20 unless the Secretary of State is satisfied that B is also undertaking exempt work.

(5) This sub-paragraph applies to a person who is—

(a) in receipt of a contributory employment and support allowance;

(b) in receipt of incapacity benefit;

(d) being credited with earnings on the grounds of incapacity for work or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975 .

(6) In this paragraph “exempt work” means work of the kind described in—

(a) regulation 45(2), (3) or (4) of the Employment and Support Allowance Regulations ; or as the case may be;

(b) regulation 17(2), (3) or (4) of the Social Security (Incapacity for Work) (General) Regulations 1995 ,

and, in determining for the purposes of this paragraph whether an applicant or a member of a couple is undertaking any type of exempt work, it is immaterial if that person or their partner is also undertaking other work.

(7) The specified amount is the amount of money from time to time mentioned in any provision referred to in sub-paragraph (6) by virtue of which the work referred to in sub-paragraph (1) is exempt or, where more than one such provision is relevant and those provisions mention different amounts of money, the highest of those amounts.

7

Any amount or the balance of any amount which would fall to be disregarded under paragraph 17 or 18 (parental and other contributions towards student maintenance) of Schedule 3 had the applicant's income which does not consist of earnings been sufficient to entitle the applicant to the full disregard under those paragraphs.

8

Except where the applicant or the applicant's partner qualifies for a £20 disregard under the preceding provisions of this Schedule—

(a) £5 if an applicant who has no partner has earnings; and

(b) £10 if an applicant who has a partner has earnings.

9

Any earnings, other than earnings referred to in regulation 31(8)(b) (calculation of weekly income), derived from employment which ended before the day in respect of which the applicant first satisfies the conditions for entitlement to council tax reduction in regulation 14.

10

(1) In a case where the applicant is a person who satisfies at least one of the conditions in sub-paragraph (2), and the applicant's net earnings equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of the applicant's earnings to be disregarded must be increased by £37.10 until and including 4 April 2021, and after that by £17.10.

(2) The conditions referred to in sub-paragraph (1) are that—

(a) the applicant or, if the applicant is a member of a couple either the applicant or the other member of the couple, is a person to whom regulation 20(1)(c) of the Working Tax Credit Regulations applies; or

(b) the applicant—

(i) is, or any partner of the applicant's is, aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week;

(ii) if the applicant is a member of a couple—

(aa) at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and

(bb) the applicant’s family includes at least one child or young person;

(iii) is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or

(iv) the applicant or, if the applicant is a member of a couple, at least one member of the couple is engaged in remunerative work for on average not less than 16 hours per week and paragraph 5(1) is satisfied in respect of that person.

(3) The following are the amounts referred to in sub-paragraph (1)—

(a) any amount disregarded under this Schedule;

(b) the amount of child care charges calculated as deductible under regulation 29(1)(c) (treatment of child care charges); and

(4) The provisions of regulation 6 (remunerative work) apply in determining whether or not a person works for on average not less than 30 hours per week, but as if the reference to 16 hours in regulation 6(1) was a reference to 30 hours.

11

Where a payment of earnings is made in a currency other than sterling, any banking charge or commission payable in converting to that payment into sterling.

12

Any payment in consequence of a reduction of council tax under section 13 or 80 of the Act .

SCHEDULE 3 — Sums to be disregarded in the calculation of income other than earnings

1

Each of the following payments—

(a) a war disablement pension (except insofar as that pension is to be disregarded under paragraph 2);

(b) a war widow's pension or war widower's pension;

(c) a pension payable to a person as a widow, widower or surviving civil partner under any power of Her Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown;

(d) a guaranteed income payment and, if the amount of that payment has been abated to less than £10 by a pension or payment falling within article 39(3)(a) or (b) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 , so much of that pension or payment as would not, in aggregate with the amount of any guaranteed income payment disregarded, exceed £10;

(e) a payment made to compensate for the non-payment of a pension or payment mentioned in sub-paragraphs (a) to (d);

(f) a pension paid by the government of a country outside Great Britain which is analogous to any of the pensions or payments mentioned in sub-paragraphs (a) to (d); and

(g) a pension paid to victims of National Socialist persecution under any special provision made by the law of the Federal Republic of Germany, or any part of it, or of the Republic of Austria.

2

Any mobility supplement under article 20 of the 2006 Order (including a mobility supplement under any other scheme or order) or under article 25A of the Personal Injuries (Civilians) Scheme 1983 or any payment intended to compensate for the non-payment of such a supplement.

3

Any supplementary pension under article 23(2) of the 2006 Order (pensions to surviving spouses and surviving civil partners) and any analogous payment made by the Secretary of State for Defence to any person who is not a person entitled under that Order.

4

In the case of a pension awarded at the supplementary rate under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to surviving spouses and surviving civil partners), the sum specified in paragraph 1(c) of Schedule 4 to that Scheme.

5

(1) Any payment which is—

(a) made under any of the Dispensing Instruments to a widow, widower or surviving civil partner of a person—

(i) whose death was attributable to service in a capacity analogous to service as a member of the armed forces of the Crown; and

(ii) whose service in such capacity terminated before 31st March 1973; and

(b) equal to the amount specified in article 23(2) of the 2006 Order.

(2) In this paragraph “the Dispensing Instruments” means the Order in Council of 19th December 1881, the Royal Warrant of 27th October 1884 and the Order by His Majesty of 14th January 1922 (exceptional grants of pay, non-effective pay and allowances).

6

£15 of any widowed parent's allowance to which the applicant is entitled under section 39A of the 1992 Act .

7

£15 of any widowed mother's allowance to which the applicant is entitled under section 37 of the 1992 Act .

8

Where the applicant occupies a dwelling as a home and provides in that dwelling board and lodging accommodation for a charge, an amount in respect of each person for whom the accommodation is provided for the whole or any part of a week, equal to—

(a) where the aggregate of any payments made in respect of any one week in respect of the board and lodging accommodation provided to such persons does not exceed £20, 100 per cent of the aggregate of the payments; or

(b) where the aggregate of any payments made in respect of any one week exceeds £20, £20 and 50 per cent of the excess of the aggregate of the payments over £20.

9

If the applicant—

(a) owns the freehold or leasehold interest in any property or is a tenant of any property;

(b) occupies a part of that property; and

(c) has an agreement with another person allowing that person to occupy another part of that property on payment of rent and—

(i) the amount paid by that person is less than £20 per week, the whole of that amount; or

(ii) the amount paid is £20 or more per week, £20.

10

Where an applicant receives income under an annuity purchased with a loan which satisfies the following conditions—

(a) that the loan was made as part of a scheme under which not less than 90 per cent of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with the applicant's life or with the life of the survivor of two or more persons (“the annuitants”) who include the person to whom the loan was made;

(b) that at the time the loan was made the person to whom it was made or each of the annuitants had attained the qualifying age for state pension credit;

(c) that the loan was secured on a dwelling in Great Britain and the person to whom the loan was made or one of the annuitants owns an interest in that dwelling;

(d) that the person to whom the loan was made or one of the annuitants occupies the dwelling on which it was secured as a home at the time the interest is paid; and

(e) that the interest payable on the loan is paid by the person to whom the loan was made or by one of the annuitants,

an amount, calculated on a weekly basis, equal to—

(i) where, or insofar as, section 369 of the Income and Corporation Taxes Act 1988 (mortgage interest payable under deduction of tax) applies to the payments of interest on the loan, the interest which is payable after deduction of a sum equal to income tax on such payments at the applicable percentage of income tax within the meaning of section 369(1A) of that Act; and

(ii) in any other case, the interest which is payable on the loan without deduction of such a sum.

11

(1) Any payment, other than a payment to which sub-paragraph (2) applies, made to the applicant by trustees in exercise of a discretion exercisable by them.

(2) This sub-paragraph applies to payments made to the applicant by trustees in exercise of a discretion exercisable by them for the purpose of—

(a) obtaining food, ordinary clothing or footwear or household fuel;

(b) the payment of rent, council tax or water charges for which that applicant or the applicant's partner is liable; and

(3) In a case to which sub-paragraph (2) applies, £20 or—

(a) if the payment is less than £20, the whole payment;

(b) if, in the applicant's case, £10 is disregarded in accordance with paragraph 1, £10 or the whole payment if it is less than £10; or

(i) the applicant has no disregard under paragraph 1, £5 or the whole payment if it is less than £5; or

(ii) the applicant has a disregard under paragraph 1, nil.

(4) In this paragraph—

(a) “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms or clothing and footwear used solely for sporting activities; and

(b) “water charges” means—

(i) any water and sewerage charges established by Scottish Water under a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002 , in so far as such charges are in respect of the dwelling which the applicant occupies as a home; or

(ii) any water and sewerage charges under chapter 1 of Part 5 of the Water Industry Act 1991 .

12

Any increase in pension or allowance under Part 2 or 3 of the 2006 Order paid in respect of a dependent other than the pensioner's partner.

13

Any payment ordered by a court to be made to the applicant or the applicant's partner in consequence of any accident, injury or disease suffered by the person or a child of the person to or in respect of whom the payments are made.

14

Periodic payments made to the applicant or the applicant's partner under an agreement entered into in settlement of a claim made by the applicant or the applicant's partner for an injury suffered by the applicant or the applicant's partner as the case may be.

15

Any income which is payable outside the United Kingdom for a period during which there is a prohibition against the transfer to the United Kingdom of that income.

16

Any banking charges or commission payable in converting to sterling payments of income made in a currency other than sterling.

17

Where the applicant makes a parental contribution in respect of a student attending a course of study in the United Kingdom which contribution has been assessed for the purposes of calculating—

(a) under regulations made under section 49 of the Education (Scotland) Act 1980, that student's bursary, scholarship or other allowance under that section or under regulations made under section 73 of that Act , any payment to that student under that section;

(b) the student's student loan, an amount equal to the weekly amount of that parental contribution, but only in respect of the period for which that contribution is assessed as being payable; or

(c) under or pursuant to regulations made under sections 1 or 2 of the Education Act 1962 or section 22 of the Teaching and Higher Education Act 1998 ,

that student's award.

18

(1) Where the applicant is the parent of a student aged under 25 who either—

(a) is not in receipt of any award, grant or student loan in respect of that education; or

(b) is in receipt of an award under section 2 of the Education Act 1962 (discretionary awards) an award bestowed by virtue of the Teaching and Higher Education Act 1998 or regulations made under that Act, a bursary, scholarship or other allowance under section 49(1) of the 1980 Act or a payment under section 73 of the 1980 Act,

and the applicant makes payments by way of a contribution towards the student's maintenance, other than a parental contribution falling within paragraph 17, an amount specified in sub-paragraph (2) in respect of each week during the student's term.

(2) For the purposes of sub-paragraph (1), the amount is the sum equal to the lesser of—

(a) the weekly amount of the payments; or

(b) the amount by way of a personal allowance for a single applicant under 25 less the weekly amount of any award, bursary, scholarship, allowance or payment referred to in sub-paragraph (1)(b).

19

(1) Where an applicant's family includes at least one child or young person, £15 of any payment of aliment or maintenance, whether under a court order or not, which is made or due to be made by the applicant's spouse, civil partner, former spouse or former civil partner or the applicant's partner's spouse, civil partner, former spouse or former civil partner.

(2) For the purposes of sub-paragraph (1), where more than one aliment or maintenance payment is to be taken into account in any week, all the aliment or maintenance payments must be aggregated and treated as if they were a single payment.

20

In a case where the conditions of paragraph 10(2) of Schedule 2 (sums to be disregarded in the calculation of earnings) are met but the applicant's earnings are not disregarded for the purposes of that paragraph, any amount of working tax credit up to £37.10 until and including 4 April 2021 and after that up to £17.10.

21

Where the total value of any capital specified in Part 2 of Schedule 4 (capital not to be treated as income under regulation 27(2)) does not exceed £10,000, any income actually derived from such capital.

22

Except in the case of income from capital specified in Part 2 of Schedule 4, any actual income from capital.

23

Where the applicant, or a person who was the partner of the applicant on 31st March 2003, was entitled on that date to income support or an income-based jobseeker's allowance but ceased to be so entitled on or before 5th April 2003 by virtue only of regulation 13 of the Housing Benefit (General) Amendment (No. 3) Regulations 1999 as in force at that date, the whole of the applicant's income.

SCHEDULE 4 — Capital disregards

PART 1 — Capital to be disregarded

1

Any premises acquired for occupation by the applicant which the applicant intends to occupy as a home within 26 weeks of the date of acquisition or such longer period as is reasonable in the circumstances to enable the applicant to obtain possession and commence occupation of the premises.

2

Any premises which the applicant intends to occupy as the applicant's home, and in respect of which the applicant is taking steps to obtain possession and has sought legal advice, or has commenced legal proceedings, with a view to obtaining possession, for a period of 26 weeks from the earliest of the date on which the applicant first sought the advice or the date on which the applicant first commenced the proceedings, or such longer period as is reasonable in the circumstances to enable the applicant to obtain possession and commence occupation of those premises.

3

Any premises which the applicant intends to occupy as the applicant's home to which essential repairs or alterations are required in order to render them fit for occupation, for a period of 26 weeks from the date on which the applicant first takes steps to effect those repairs or alterations, or such longer period as is necessary to enable those repairs or alterations to be carried out.

4

Any premises occupied in whole or in part—

(a) by a person who is a relative of the applicant or of any partner of the applicant as that person's home where the person has attained the qualifying age for state pension credit or is incapacitated; or

(b) by a former partner of the applicant as that person's home, but this provision does not apply where the former partner is a person from whom the applicant is estranged or divorced or with whom the applicant had formed a civil partnership that has been dissolved.

5

Any future interest in property of any kind, other than land or premises in respect of which the applicant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies.

6

(1) Where an applicant has ceased to occupy what was formerly the dwelling occupied as the applicant's home following estrangement or divorce from the applicant's former partner or the dissolution of a civil partnership with the applicant's former partner, that dwelling for a period of 26 weeks from the date on which the applicant ceased to occupy it or, where the dwelling is occupied as a home by the former partner who is a lone parent, for so long as it is so occupied.

(2) In this paragraph “dwelling” includes any garage, garden and outbuildings pertaining to the home formerly occupied by the applicant and any premises not so occupied which it is impracticable or unreasonable to sell separately, and in particular any croft land on which the dwelling is situated.

7

Any premises where the applicant is taking reasonable steps to dispose of the whole of the applicant's interest in those premises, for a period of 26 weeks from the date on which the applicant first took those steps, or any longer period as is reasonable in the circumstances to enable the applicant to dispose of the interest in the premises.

8

All personal possessions.

9

The assets of any business owned in whole or in part by the applicant and for the purposes of which the applicant is engaged as a self-employed earner or, if the applicant has ceased to be engaged as a self-employed earner, for a period that is reasonable in the circumstances to allow for disposal of those assets.

10

The assets of any business owned in whole or in part by the applicant where—

(a) the applicant is not engaged as a self-employed earner in that business by reason of some disease or bodily or mental disablement; but

(b) the applicant intends to become engaged or re-engaged as a self-employed earner in that business as soon as the applicant recovers or is able to become engaged or re-engaged in that business,

for a period of 26 weeks from the date on which the application for council tax reduction is made, or treated as made, or, if it is unreasonable to expect the applicant to become engaged or re-engaged in that business within that period, for a longer period that is reasonable in the circumstances to enable the applicant to become engaged or re-engaged as a self-employed earner in that business.

11

The surrender value of any policy of life insurance 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.

12

The value of any contract under which—

(a) the applicant makes one or more payments to another person (“the provider”);

(b) the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom for the applicant on the applicant's death; and

(c) the sole purpose of the plan is to provide or secure the provision of a funeral for the applicant on the applicant's death.

13

Where an ex-gratia payment has been made by the Secretary of State on or after 1st February 2001 in consequence of the imprisonment or internment of—

(a) the applicant;

(b) the applicant's partner;

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