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

The Council Tax Reduction (Scotland) Regulations 2021

Type Scottish-Statutory-Instrument

Publication 2021-06-23

Last updated 2026-03-15

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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where the person has entered the accommodation for the purpose of ascertaining whether it suits the person’s needs and with the intention of returning to the dwelling if it proves not to suit the person’s needs,

(b) a period of absence not exceeding 13 weeks, beginning with the first whole day of absence from the dwelling and for so long as—

(i) the person intends to return to the dwelling,

(ii) the part of the dwelling in which the person usually resides is not let or sub-let, and

(iii) that period is unlikely to exceed 13 weeks,

(i) the person intends to return to the dwelling,

(ii) the part of the dwelling in which the person usually resides is not let or sub-let,

(iii) the person is a person to whom paragraph (4) applies, and

(iv) the period of absence is unlikely to exceed 52 weeks or, in exceptional circumstances, is unlikely to exceed substantially 52 weeks.

(4) This paragraph applies to a person who is—

(a) detained in custody—

(i) on remand pending trial or required, as a condition of bail, to reside—

(aa) in a dwelling other than the dwelling referred to in paragraph (1), or

(bb) in premises approved under section 13 of the Offender Management Act 2007¹⁰¹, or

(ii) pending sentence upon conviction,

(b) resident in a hospital or similar institution as a patient,

(c) undergoing, or who has a partner or a child (other than a child who is a non-dependant child) who is undergoing, in the United Kingdom or elsewhere, medical treatment or medically approved convalescence in accommodation other than residential accommodation,

(d) following, in the United Kingdom or elsewhere, a training course,

(e) undertaking medically approved care of a person residing in the United Kingdom or elsewhere,

(f) undertaking the care of a child whose parent or guardian is temporarily absent from the dwelling normally occupied by that parent or guardian for the purpose of receiving medically approved care or medical treatment,

(g) receiving medically approved care, in the United Kingdom or elsewhere, provided in accommodation other than residential accommodation,

(h) a student,

(i) receiving care provided in residential accommodation other than a person to whom paragraph (3)(a) applies, or

(j) a person who has left the dwelling the person resides in through fear of violence in that dwelling or by a person who was formerly a member of the person’s family.

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

(a) detained in custody pending sentence upon conviction or under a sentence imposed by a court (other than a person who is detained in hospital under the provisions of the Mental Health Act 1983¹⁰², the Criminal Procedure (Scotland) Act 1995¹⁰³ or the Mental Health (Care and Treatment) (Scotland) Act 2003¹⁰⁴), and

(b) on temporary release from detention in accordance with Rules made under the provisions of the Prisons (Scotland) Act 1989¹⁰⁵ or the Prison Act 1952¹⁰⁶.

(6) Where paragraph (5) applies to a person, for any day when the person is on temporary release—

(a) if that temporary release was immediately preceded by a period of temporary absence under paragraph(3)(b) or (c)—

(i) for the purposes of paragraph(1), the person is to be treated as if still absent from the dwelling, and

(ii) for the purposes of paragraph(4)(a), the person is to be treated as if still in detention,

(b) if sub-paragraph(a) does not apply the person is to be treated as absent from the dwelling for the purpose of paragraph(1).

Persons not entitled to council tax reduction: persons treated as not being in Great Britain

16

(1) Subject to paragraph (6), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day treated as not being in Great Britain in accordance with this regulation.

(2) Subject to paragraph (6), a person is to be treated as not being in Great Britain if that person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.

(3) A person is not to be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.

(4) For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of, or in accordance with—

(a) regulation 13 of the EEA Regulations (initial right of residence)¹⁰⁷,

(b) regulation 14 of the EEA Regulations (extended right of residence)¹⁰⁸, but only where the right exists under that regulation because the person is—

(i) a jobseeker for the purpose of the definition of “qualified person” in regulation 6(1) of the EEA Regulations, or

(ii) a family member within the meaning of regulation 7 of the EEA Regulations of such a jobseeker,

(c) regulation 16 of the EEA Regulations (derivative right to reside)¹⁰⁹, but only where the right exists because the applicant satisfies the criteria in paragraph (5) of that regulation,

(d) a person having been granted limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971¹¹⁰ by virtue of—

(i) Appendix EU to the immigration rules, unless paragraph (5) applies to the person,

(ii) being a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules, or

(iii) having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules.

(5) This paragraph applies to a person who has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland who would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (c).

(6) A person is not to be treated as not being in Great Britain if that person is—

(a) a qualified person for the purposes of regulation 6 of the EEA Regulations¹¹¹ as a worker or a self-employed person,

(b) a family member of—

(i) a person referred to in sub-paragraph (a), or

(ii) a relevant person of Northern Ireland with a right to reside which falls within paragraph (4)(d)(i), provided that the relevant person of Northern Ireland falls within sub-paragraph (a) or would do so but for the fact that they are not an EEA national within the meaning of regulation 2(1) of the EEA Regulations (general interpretation)¹¹²,

(c) a person who has a right to reside permanently in the United Kingdom by virtue of regulation 15(1)(c), (d) or (e) of the EEA Regulations (right of permanent residence)¹¹³,

(d) a frontier worker within the meaning of regulation 3 of the Citizens’ Rights (Frontier Workers) (EU Exit) Regulations 2020¹¹⁴, or a family member of such a worker where that family member has been granted limited leave to enter or remain in the United Kingdom by virtue of Appendix EU of the immigration rules,

(e) a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28 July 1951¹¹⁵, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31 January 1967¹¹⁶,

(f) a person who has been granted, or is deemed to have been granted, leave outside the immigration rules ...

(g) a person who has humanitarian protection granted under the immigration rules,

(h) a person who is in the United Kingdom as a result of their deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom and is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act 1999¹¹⁷,

(i) a person in receipt of a qualifying income-related benefit, but in the case of a person in receipt of an income-based jobseeker’s allowance only where that person has a right to reside other than the rights to reside described in paragraph (4)(a) to (c), ...

(j) a person described in regulation 17(2)(c) or (e) who is posted overseas to perform duties and immediately before the person was so posted, or was first so posted in the case of a series of consecutive postings, the person was habitually resident in the United Kingdom,

(k) a person granted leave in accordance with the rules referred to in sub-paragraph (f), where such leave is granted by virtue of—

(i) the Afghan Relocations and Assistance Policy, or

(ii) the previous scheme for locally-employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme), ...

(l) a person in Great Britain not coming within sub-paragraph (f) or (k) who left Afghanistan in connection with the collapse of the Afghan government that took place on 15 August 2021, ...

(m) a person in Great Britain who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and—

(i) has been granted leave in accordance with the rules referred to in sub-paragraph (f), or

(ii) has a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act , ...

(n) a person in Great Britain who was residing in Sudan before 15 April 2023, left Sudan in connection with the violence which rapidly escalated on 15 April 2023 in Khartoum and across Sudan and—

(i) has been granted leave in accordance with the rules referred to in sub-paragraph (f), or

(ii) has a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act, ...

(o) a person in Great Britain who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7 October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7 October 2023 or the violence which rapidly escalated in the region following the attack and—

(i) has been granted leave in accordance with the rules referred to in sub-paragraph (f), or

(ii) has a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act, or

(p) a person in Great Britain who—

(i) was residing in Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights immediately before 13 June 2025,

(ii) left Israel, the Occupied Palestinian Territories or the occupied Golan Heights in connection with the escalation of violence between Israel and Iran that began on that date,

(iii) arrived in Great Britain on or before 13 December 2025, and

(iv) satisfies one of the following criteria—

(aa) has been granted leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971,

(bb) has a right of abode in the United Kingdom within the meaning of section 2 of that Act,

(cc) in accordance with section 3ZA of that Act, does not require leave to enter or remain in the United Kingdom.

(7) In this regulation—

(a) “the EEA Regulations” means the Immigration (European Economic Area) Regulations 2016¹¹⁸ and references to those Regulations are to be read with schedule 4 of the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020¹¹⁹,

(b) “EEA national” has the meaning given by regulation 2(1) of the EEA Regulations,

(c) “family member” has the meaning given in regulation 7(1)(a), (b) or (c) of the EEA Regulations, except that regulation 7(4) of those Regulations does not apply for the purposes of paragraph (5) and (6)(b)(ii),

(d) “immigration rules” means the immigration rules made under section 3(2) of the Immigration Act 1971¹²⁰, and

(e) “relevant person of Northern Ireland” has the meaning given in Annex 1 of Appendix EU to the immigration rules.

Persons treated as being in Great Britain

17

(1) A person to whom paragraph (2) or (3) applies is to be treated as being in Great Britain, unless the person is to be treated as not in Great Britain under regulation 16.

(2) This paragraph applies to a person who is outside Great Britain in that person’s capacity as—

(a) an aircraft worker,

(b) a continental shelf worker who is in a designated area or a prescribed area,

(d) a mariner, or

(e) a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006¹²¹).

(3) This paragraph applies to a person if—

(a) that person is a member of a couple and the other member of the couple is a person to whom paragraph (2) applies, and

(b) the person is outside Great Britain by reason only of the fact that the person is living with the other member of the couple.

(4) In this regulation—

(a) “aircraft worker” means a person who is employed under a contract of service as a pilot, commander, navigator or other member of the crew of any aircraft or in any other capacity on board any aircraft where—

(i) the employment in that other capacity is for the purposes of the aircraft or its crew or of any passengers or cargo or mail carried on that aircraft, and

(ii) the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the aircraft is in flight,

(b) “continental shelf worker” means a person who is employed, whether under a contract of service or not, in a designated area or a prescribed area in connection with any activity mentioned in section 11(2) of Petroleum Act 1998¹²²,

(d) “designated area” means any area which may from time to time be designated by Order in Council under the Continental Shelf Act 1964¹²³ as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised,

(e) “mariner” means a person who is employed under a contract of service as a master or member of the crew of any ship or vessel or in any other capacity on board any ship or vessel where—

(i) the employment in that other capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by the ship or vessel, and

(ii) the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on its voyage, and

(f) “prescribed area” means any area over which Norway or any member State of the European Union exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or that member State, or any other area which is from time to time specified under section 10(8) of the Petroleum Act 1998.

Temporary absence from Great Britain

18

(1) For the purposes of determining whether a person is in Great Britain, a person’s temporary absence from Great Britain is disregarded—

(a) for the first month of the temporary absence if paragraph (2) applies, or

(b) for the first 6 months of the temporary absence if paragraph (3) applies.

(2) This paragraph applies where the person was entitled to council tax reduction immediately before the beginning of the period of temporary absence.

(3) This paragraph applies where—

(a) the person was entitled to council tax reduction immediately before the beginning of the period of temporary absence, and

(b) the absence is solely in connection with—

(i) the treatment of the person for an illness or physical or mental disability by, or under the supervision of, a person appropriately qualified to carry out that treatment,

(ii) the person accompanying a person described in paragraph (5) for the treatment of the person so described for an illness or physical or mental disability by, or under the supervision of, a person appropriately qualified to carry out that treatment, or

(iii) the person undergoing medically approved convalescence or care as a result of treatment for an illness or physical or mental disability, where the person had that illness or disability before leaving Great Britain.

(4) The period in paragraph (1)(a) may be extended by up to one month if—

(a) the temporary absence is in connection with the death of—

(i) a person described in paragraph (5), or

(ii) a close relative of the person or a close relative of a person described in paragraph(5), and

(b) the relevant authority is satisfied that it would be unreasonable to expect the person to return to Great Britain within the first month.

(5) A person described by this paragraph is—

(a) where the person is a member of a couple, the other member of the couple, or

(b) a child or young person for whom the person, or where the person is a member of a couple, the other member of the couple, is responsible.

(6) In this regulation “appropriately qualified” means qualified to provide medical treatment or physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.

Persons not entitled to council tax reduction: persons subject to immigration control

19

(1) A person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day a person subject to immigration control.

(2) In paragraph (1) “a person subject to immigration control” has the meaning given in section 115(9) of the Immigration and Asylum Act 1999¹²⁴, but does not include a person who is—

(a) a national of a state which has ratified the European Convention on Social and Medical Assistance (done in Paris on 11 December 1953) or a state which has ratified the Council of Europe Social Charter (signed in Turin on 18 October 1961), and

(b) lawfully present in the United Kingdom.

Persons not entitled to council tax reduction: students

20

(1) Except to the extent that a student may be entitled to second adult rebate by virtue of regulation 13 (conditions of entitlement to council tax reduction), a student to whom paragraph (2) applies is not entitled to council tax reduction in respect of a day and a dwelling of which that student is resident.

(2) This paragraph applies—

(a) subject to paragraphs (3) and (7), to a full-time student, and

(b) to a student who is treated as not being in Great Britain in accordance with regulation 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain).

(3) Paragraph (2)(a) does not apply to a student—

(a) who is a person on a qualifying income-related benefit or who has an award of universal credit,

(b) who is a lone parent,

(c) whose applicable amount would, but for this regulation, include disability premium under paragraph 11 of schedule 1 or severe disability premium under paragraph 13 of that schedule,

(d) whose applicable amount would include the disability premium but for the student being treated as capable of work by virtue of a determination made in accordance with Regulations made under section 171E of the 1992 Act¹²⁵,

(e) who is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and Regulations made under, Part 12A of the 1992 Act (incapacity for work) for a continuous period of not less than 196 days, and for this purpose any two or more separate periods separated by a break of not more than 56 days is to be treated as one continuous period,

(f) who has, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations or the Employment and Support Allowance Regulations 2013 for a continuous period of not less than 196 days, and for this purpose any two or more separate periods separated by a break of not more than 84days are to be treated as one continuous period,

(g) who has a partner who is also a full-time student, if the student or that partner is responsible for a child or young person,

(h) who is a single applicant with whom a child is placed by a local authority or voluntary organisation within the meaning of the Children Act 1989¹²⁶ under section 26(1)(a) of the Children (Scotland) Act 1995 or in respect of whom arrangements have been made by a local authority under section 26(1)(c) of that Act,

(i) who is—

(i) aged under 21 and whose course of study is not a course of higher education,

(ii) aged 21 and attained that age during a course of study which is not a course of higher education, or

(iii) a young person or child within the meaning of section 142 of the 1992 Act (child and qualifying young person)¹²⁷,

(j) in respect of whom , on account of the student’s disability by reason of deafness—

(i) a supplementary requirement has been determined under paragraph 9 of Part 2 of schedule 2 of the Education (Mandatory Awards) Regulations 2003¹²⁸,

(ii) an allowance, or as the case may be, bursary has been granted which includes a sum under regulation 4(1)(d) of the Students’ Allowances (Scotland) Regulations 2007¹²⁹ in respect of expenses incurred,

(iii) a payment has been made under section 2 of the Education Act 1962¹³⁰ or under or by virtue of Regulations made under the Teaching and Higher Education Act 1998¹³¹,

(iv) a grant has been made under regulation38 of the Education (Student Support) Regulations 2011¹³², regulation25 of the Assembly Learning Grants and Loans (Higher Education) (Wales) (No.2) Regulations 2011¹³³ or regulation5 of the Education (Student Support) (No.2) Regulations (Northern Ireland) 2009¹³⁴, or

(v) a supplementary requirement has been determined under paragraph9 of schedule6 of the Students Awards Regulations (Northern Ireland) 2003¹³⁵ or a payment has been made under article 50(3) of the Education and Libraries (Northern Ireland) Order 1986¹³⁶ ....

(4) Where paragraph (3)(e) applies to a full-time student and the student ceases, for a period of 56 days or less, to be incapable or to be treated as incapable of work, on the student again becoming incapable or treated as incapable of work, paragraph (3)(e) applies for so long as the student remains incapable or is treated as remaining incapable of work.

(5) In paragraph 3(i)—

(a) head (ii) only applies to an applicant until the end of the course during which the applicant attained the age of 21, and

(b) a reference to a course of higher education is a reference to a course of any description mentioned in schedule 6 of the Education Reform Act 1988¹³⁷.

(6) A full-time student to whom paragraph (3)(j) applies, is to be treated as satisfying that sub-paragraph from the date on which the student made a request for the supplementary requirement, allowance, bursary or payment as the case may be.

(7) Paragraph (2) does not apply to a full-time student for the period specified in paragraph(8) if—

(a) at any time during an academic year, with the consent of the relevant educational establishment, the student ceases to attend or undertake a course of study because the student is—

(i) engaged in caring for another person, or

(ii) ill,

(b) the student has subsequently ceased to be engaged in caring for the person or, as the case may be, has subsequently recovered from that illness, and

(8) The period specified for the purposes of paragraph (7) is the period, not exceeding one year, beginning on the day on which the student ceased to be engaged in caring for the person or, as the case may be, the day on which the student recovered from that illness and ending on the day before the earliest of—

(a) the day on which the student resumes attending or undertaking the course of study, or

(b) the day from which the relevant educational establishment agrees that the student may resume attending or undertaking the course of study.

(9) In paragraph (7) “academic year” means the period of 12 months beginning on 1 January, 1 April, 1 July or 1 September according to whether the course in question begins in the winter, the spring, the summer or the autumn respectively but if students are required to begin attending the course during August or September and to continue attending through the autumn, the academic year of the course is to be considered to begin in the autumn rather than the summer.

CHAPTER 3 — Over-entitlement

Non-recovery of council tax arrears caused by official error

21

(1) Arrears of council tax are not recoverable if they arise in consequence of an over‑entitlement to council tax reduction as described in paragraph (2).

(2) This paragraph applies to an over-entitlement which arises in consequence of an official error where the applicant or a person acting on their behalf or any other person to whom the council tax reduction is awarded could not have reasonably been expected to realise that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.

(3) In this regulation, “over-entitlement” means an amount of council tax reduction which was awarded and to which there was no entitlement (whether on the initial decision or as subsequently reviewed or superseded or further reviewed or superseded).

(4) In this regulation, “official error” means a mistake, whether in the form of an act or omission, by—

(a) the relevant authority,

(b) an officer or person acting for the relevant authority, or

where the applicant, a person acting on their behalf or any other person to whom the council tax reduction is awarded, did not cause or materially contribute to that mistake.

PART 4 — Procedural Matters

CHAPTER 1 — Applications

Who may apply

22

In the case of a couple 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.

Written applications

23

(1) Subject to regulation 24 (applications: universal credit claimants) and regulation 25 (telephone applications) an application must be sent in writing to the office designated by the relevant authority as the office to which applications should be sent and—

(a) made on a properly completed form approved for the purposes 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, the relevant authority may request the applicant to complete the defective application, 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 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 or the information requested to complete it 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 that paragraph 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.

Applications: universal credit claimants

24

(1) An application may be treated as made where—

(a) a person has made a claim for universal credit,

(b) the Secretary of State has supplied relevant information in relation to that person to a relevant authority in accordance with section 131 of the 2012 Act (information-sharing in relation to welfare services etc.)¹³⁸, and

(2) Paragraph (1) is not to be construed as creating a duty, obligation, or right which is contrary to any duty, obligation or right created by—

(a) the data protection legislation listed in section 3(9) of the Data Protection Act 2018¹³⁹, or

(b) any other rule of law which relates to data protection.

Telephone applications

25

(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

26

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

(a) where an award of a qualifying income-related benefit or universal credit has been made to the applicant or the applicant’s partner and the application for council tax reduction is made, or is treated as made, within one month of the date on which the claim for that qualifying income-related benefit or universal credit was received at the appropriate DWP office, the first day of entitlement to that qualifying income-related benefit or universal credit arising from that claim,

(b) where an applicant or the applicant’s partner is a person on qualifying income-related benefit or universal 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, where the application is received by the relevant authority within one month of the date on which the applicant first became liable to pay council tax, the date on which the applicant first became so liable,

(c) where an applicant separates from a partner who was entitled to council tax reduction at the time of the separation, and where the applicant makes an application for council tax reduction within one month of the separation, the date of the separation,

(d) where the applicant (“A”) was the partner of a person (“B”) at the date of B’s death and—

(i) B was entitled to council tax reduction at that date,

(ii) immediately before B’s death, A and B jointly had an award of universal credit, and

(iii) where A makes an application for council tax reduction within one month of the last day on which B is treated as if B had not died for the purpose of entitlement to universal credit in accordance with regulation 37(a) of the 2013 Regulations,

the last day on which B is treated as if B had not died for the purpose of entitlement to universal credit in accordance with regulation 37(a) of the 2013 Regulations (run-on after a death),

(e) where the applicant (“A”) was the partner of a person (“B”) at the date of B’s death and—

(i) B was entitled to council tax reduction at that date,

(ii) immediately before B’s death, neither A nor B had any award of universal credit, or either A or B had an award of universal credit, but it was not awarded to A and B jointly, and

(iii) A makes an application for council tax reduction within one month of the date of B’s death,

that date,

(f) except where sub-paragraph (a), (b), (c), (d) or (e) 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 25 (telephone applications),

the date of first notification,

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

(2) For the purpose of paragraph (1)(a), a person who has been awarded an income-based jobseeker’s allowance or an income-related employment and support allowance is to be treated as entitled to that allowance for any days which immediately precede the first day of that award and on which the person would, but for Regulations made under—

(a) in the case of income-based jobseeker’s allowance, paragraph 4 of schedule 1 of the Jobseekers Act (waiting days), or

(b) in the case of income-related employment and support allowance, paragraph 2 of schedule 2 of the 2007 Act (waiting days),

have been entitled to that allowance.

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

(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 properly made or treated as made and—

(a) the date on which the application is made or treated as made is in the period from 1April of the current year and ending one month after the date on which the authority sets or imposes the tax, and

(b) if the tax had been determined, the applicant would have been entitled to council tax reduction either from—

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

(ii) a reduction week falling after the date specified in head (i) but before the application was made,

the relevant authority must treat the application as made in the reduction week immediately preceding the reduction week in which such entitlement would have commenced.

(5) Except in the case of an application made by a person living abroad, where the applicant is not entitled to council tax reduction in the reduction week immediately following the date of the application but the relevant authority is of the opinion that unless there is a change of circumstances the applicant will be entitled to council tax reduction for a period beginning not later than the thirteenth reduction week following the date on which the application is made, the relevant authority may treat the application as made on a date in the reduction week immediately preceding the first reduction week of that period of entitlement and grant entitlement to council tax reduction accordingly.

(6) In the case of a person who has attained, or whose partner has attained, the age which is 17weeks younger than pensionable age, paragraph (5) applies as if for the reference to the thirteenth reduction week, there was substituted a reference to the seventeenth reduction week.

(7) Where an applicant (“C”)—

(a) makes an application which includes (or which C subsequently requests should include) a period before the application is made, and

(b) from a day in that period, up to the date when C made the application (or subsequently requested that the application should include a past period), C had continuous good cause for failing to make an application (or request that the application should include that period),

the application is to be treated as made on the date determined in accordance with paragraph(8).

(8) The date referred to in paragraph (7) is the latest of—

(a) the first day from which C had continuous good cause for failing to make the application,

(b) the day 6 months before the date the application was made, or

(9) In this regulation “appropriate DWP office” means—

(a) an office of the Department for Work and Pensions or any other place designated by the Secretary of State as a place to, or at which, any claim, notice, document, evidence or other information may be sent, delivered or received for the purposes of a claim for a qualifying income-related benefit or universal credit and includes a postal address specified by the Secretary of State for that purpose, or

(b) an address approved by means of a direction given by the Secretary of State for the purposes of receiving any claim, notice, document, evidence or other information sent by electronic communications for the purposes of a claim for a qualifying income-related benefit or universal credit.

Evidence and information

27

(1) Subject to paragraphs (2) to (4) 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 disregarded under regulation 75 (special schemes for compensation etc.), other than a payment by ILF Scotland, and

(b) a payment which is disregarded under regulation 90(9)(b) (non-dependant deductions) or paragraph 2(b) of schedule 2 (amount of second adult rebate: second adult’s gross income), other than a payment by ILF Scotland.

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

(a) inform the applicant of the duty under regulation 31 to notify the authority of any change of circumstances, and

(b) without prejudice to the extent of the duty owed under regulation 31, 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 that applicant has attained pensionable age 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 as is 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

28

(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 sent to the office designated by the relevant authority as the office to which applications should be sent.

(2) Where an application is made by telephone in accordance with regulation 25 (telephone applications) 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

29

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

(2) Where the application was made by telephone in accordance with regulation 25, 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.

Sending documents by electronic communication

30

(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 purpose of this regulation, and

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

(a) to the use of electronic communications 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 communications 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 (4) is, for the purposes of any legal proceedings, to be regarded as having been—

(a) delivered where 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 communications 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 2000¹⁴⁰,

“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.

CHAPTER 2 — Notification of change of circumstances

Duty to notify changes of circumstances

31

(1) Subject to paragraphs (3) and (4) and regulation 32 (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—

(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 25 (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,

(d) in the case of an applicant who has an award of a qualifying income‑related benefit, in circumstances which affect the amount of the award but not the amount of council tax reduction to which the applicant is or would be entitled, or

(e) in the case of an applicant who has an award of universal credit, in circumstances where the relevant authority will be made aware of the change of circumstances by the Secretary of State.

(3) Notwithstanding paragraph (2)(b), (d) or (e) an applicant is required by paragraph (1) to notify the relevant authority of—

(a) 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, or

(b) the cessation of entitlement to universal credit or a qualifying income-related benefit.

(4) Where the amount of council tax reduction is the second adult rebate applicable to the applicant calculated in accordance with regulation 91 (second adult rebate), the applicant is under a duty to give written notice to the relevant authority of—

(a) changes which occur—

(i) in the number of adults in the dwelling, or

(ii) in those adults’ total gross incomes,

which might reasonably be expected to change the applicant’s entitlement to council tax reduction,

(b) where any of the adults in the dwelling ceases to be in receipt of—

(i) state pension credit,

(ii) universal credit, or

(iii) a qualifying income-related benefit,

the date when this occurs.

Alternative means of notifying changes of circumstances

32

Where a change of circumstances described in regulation 31(1) (duty to notify changes of circumstances) 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 of circumstances may be discharged by personal attendance at an office specified by that authority.

CHAPTER 3 — Effective Date

Date on which entitlement is to begin

33

(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 13 or 14,

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

34

(A1) Subject to paragraph (8), this regulation applies only where a change of circumstances occurs in the case of an applicant who does not have an award of universal credit.

(1) Subject to the provisions of this regulation, for the purpose of calculating entitlement to council tax reduction a change of circumstances which affects entitlement to council tax reduction is to take effect 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) Where the change of circumstances is a change in the amount—

(a) of any benefit a person receives under the benefit Acts and the rate of that benefit is altered with effect from a date on or after 1 April in a year, but not later than 15 April in a year, the relevant authority may treat the person as possessing that benefit at the altered rate from 1 April or from the first Monday in April in that year,

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Subject to paragraph (4), where the change of circumstances is a change in the amount of council tax payable, it takes effect from the day on which it actually occurs.

(4) 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)¹⁴¹ or changes in the discount to which a dwelling may be subject under section79 of that Act¹⁴², it takes effect from the day on which the change in amount has effect.

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

(6) Where the change of circumstances is the applicant’s acquisition of a partner, it takes effect on the day on which the acquisition takes place.

(7) Where the change of circumstances is the applicant’s separation from a partner, it takes effect on the day on which the separation takes place.

(8) Where the change of circumstances is the death of an applicant’s partner and at the date of that death neither the applicant nor the applicant’s partner had any award of universal credit, ... the change of circumstances takes effect on the date of that death.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) If two or more changes of circumstances occurring in the same reduction week would, but for this paragraph, take effect in different reduction weeks in accordance with paragraphs (1) to (8) they take effect from the day to which the appropriate paragraph from (2) to (8) refers, or, where more than one day is concerned, from the earlier day.

(11) 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 2012 Act or article 24A of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011¹⁴³, is paid in respect of a past period and there was no entitlement to income of that amount during that period, it takes effect 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.

(12) 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 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.

(13) Where the change of circumstances is that—

(a) a conversion decision within the meaning of regulation 5(2)(a) of the Employment and Support Allowance (Existing Awards) Regulations has been made in relation to the applicant or the applicant’s partner, or

(b) the applicant or the applicant’s partner is appealing a conversion decision within the meaning of regulation 5(2)(b) of the Employment and Support Allowance (Existing Awards) Regulations and is treated as having limited capability for work by virtue of regulation 30 of the Employment and Support Allowance Regulations¹⁴⁴ as modified by the Employment and Support Allowance (Existing Awards) Regulations,

it takes effect, where the conversion decision takes effect on or after 1 April in any year but before 16 April of that year, from 1 April and in any other case from the day the conversion decision takes effect.

PART 5 — Applicable amount

Applicable amount

35

An applicant’s weekly applicable amount is the aggregate of each of the following amounts which apply in the applicant’s case—

(a) an amount in respect of the applicant or, if the applicant is a member of a couple, an amount in respect of both of them, determined in accordance with paragraph 1 (personal allowances) of schedule1 (the “personal allowance”),

(b) an amount determined in accordance with paragraph 2 of schedule 1 in respect of any child or young person who is a member of the applicant’s family (the “child premium”),

(c) an additional amount determined in accordance with paragraph 3, 4, 4A , 4C or 4D of schedule 1 in respect of any child or young person who is disabled (the “disabled child premium” and “enhanced disability premium”),

(d) an amount determined in accordance with paragraph 5 of schedule 1 in respect of any regular and substantial caring responsibilities for a severely disabled person (the “carer premium”),

(e) the amount of any premiums which are applicable, determined in accordance with Parts 4 and 5 of schedule 1 (“disability premiums”),

(f) the amount of either the—

(i) work-related activity component, or

(ii) support component,

if applicable in accordance with Part 6 of schedule 1 (components),

(g) the amount of any transitional family premium determined in accordance with regulation 98 (transitional family premium),

(h) the amount of any transitional addition which may be applicable to the applicant in accordance with Part 6 of schedule 1 (transitional addition) of the 2012 Regulations.

PART 6 — Assessment of household income and capital

CHAPTER 1 — General

Calculation of income and capital of members of applicant’s family

36

(1) The income and capital of an applicant’s partner is to be treated as income and capital of the applicant and is to be calculated or estimated in accordance with the provisions of this Part in the same way the applicant’s income and capital is calculated or estimated and any reference to the “applicant” in this Part and in schedule 4 is, except where the context otherwise requires, to be construed for the purposes of this Part as if it included a reference to the applicant’s partner.

(2) The income and capital of a child or young person is not to be treated as the income and capital of the applicant.

Circumstances in which income and capital of a non-dependant is to be treated as applicant’s

37

(1) Where it appears to the relevant authority that a non-dependant and the applicant have entered into arrangements in order to take advantage of the council tax reduction scheme set out in these Regulations and the non-dependant has more capital and income than the applicant, the authority must, except where the applicant is on a qualifying income-related benefit, treat the applicant as possessing the capital and income of the non-dependant and must disregard any capital and income which the applicant does possess.

(2) Where an applicant is treated as possessing the capital and income of a non-dependant under paragraph (1) the capital and income of that non-dependant is to be calculated or estimated in accordance with the provisions of this Part as if it was the capital and income of the applicant and any reference to the “applicant” is, except where the context otherwise requires, to be construed for the purposes of this Part as if it were a reference to that non-dependant.

CHAPTER 2 — Calculation of weekly income

Calculation of income on a weekly basis (applicants with no award of universal credit)

38

(1) This regulation and regulations 39 to 41A apply where neither the applicant nor the applicant’s partner, nor the partners jointly, have an award of universal credit.

(2) For the purposes of regulation 13(6) or regulation 14(5) (conditions of entitlement to council tax reduction) the income of an applicant is to be calculated on a weekly basis—

(a) by estimating the amount which is likely to be the applicant’s average weekly earned income in accordance with this Chapter ...,

(b) by adding to that amount the average weekly unearned income calculated in accordance with this Chapter and Chapter 4 of this Part,

(d) in a case where the conditions in paragraph (3) are met, from that sum plus whichever credit specified in paragraph (3)(b) is appropriate, up to the maximum deduction specified in paragraph (4).

(3) The conditions referred to in paragraph (2)(d) are that—

(a) the applicant’s average weekly earned income is less than the lower of the relevant childcare charges or whichever of the deductions specified in paragraph (2)(c) otherwise applies, and

(b) the applicant, or if the applicant is a member of a couple, either the applicant or the other member of the couple, is in receipt of working tax credit or child tax credit.

(4) The maximum deduction to which paragraph (2)(d) refers is—

(a) where the applicant’s family includes only one child in respect of whom relevant childcare charges are paid, £175.00 per week, and

(b) where the applicant’s family includes more than one child in respect of whom relevant childcare charges are paid, £300.00 per week.

Average weekly employed earnings

39

(1) For the purpose of regulation 38(2)(a), where an applicant’s income consists of employed earnings, the applicant’s average weekly earnings are to be estimated by reference to the earnings from that employment—

(a) over a period immediately preceding the reduction week in which the application is made or treated as made and being a period of—

(i) 5 weeks, if the applicant is paid weekly, or

(ii) 2 months, if the applicant is paid monthly, or

(b) whether or not sub-paragraph (a)(i) or (ii) applies, where an applicant’s earnings fluctuate, over such other period preceding the reduction week in which the application is made or treated as made as may, in any particular case, enable the applicant’s average weekly earnings to be estimated more accurately.

(2) Where the applicant has been in that employment for less than the period specified in paragraph(1)(a)(i) or (ii)—

(a) in a case where the applicant has received earnings for the period that the applicant has been in that employment and those earnings are likely to represent the average weekly earnings from that employment, the applicant’s average weekly earnings are to be estimated by reference to those earnings,

(b) in any other case, the relevant authority must require the applicant’s employer to furnish an estimate of the applicant’s likely weekly earnings over such period as the relevant authority may require and the applicant’s average weekly earnings are to be estimated by reference to that estimate.

(3) Where the amount of an applicant’s earnings changes during a period of entitlement to council tax reduction, average weekly earnings are to be estimated by reference to the applicant’s likely earnings from the employment over a period that is appropriate to allow the average weekly earnings to be estimated accurately but the length of the period is not in any case to exceed 52 weeks.

(4) For the purposes of this regulation the applicant’s employed earnings are to be calculated in accordance with Chapter 3 of this Part.

Average weekly earnings of self-employed earners

40

(1) For the purpose of regulation 38(2)(a), where an applicant’s income consists of self-employed earnings the applicant’s average weekly earnings are to be estimated by reference to the earnings from that employment over such period as is appropriate in order that the applicant’s average weekly earnings may be estimated accurately but the length of the period is not in any case to exceed 52 weeks.

(2) For the purposes of this regulation the applicant’s self-employed earnings are to be calculated in accordance with Chapter 3 of this Part.

Average weekly unearned income

41

(1) For the purpose of regulation 38(2)(b),an applicant’s unearned income must, except where paragraph(2) applies, be estimated over a period that is appropriate to allow the applicant’s average weekly income to be estimated accurately but the length of the period is not in any case to exceed 52 weeks ....

(2) The period over which any benefit under the benefit Acts is to be taken into account is the period in respect of which that benefit is payable.

(3) For the purposes of this regulation unearned income is to be calculated in accordance with Chapter 4 of this Part.

Calculation of income on a weekly basis (applicants with an award of universal credit)

42

(1) This regulation and regulation 43 apply where the applicant or the applicant’s partner has, or the partners jointly have, an award of universal credit.

(2) For the purposes of regulation 13(6) or regulation 14(5) (conditions of entitlement to council tax reduction) the income of an applicant is to be calculated on a weekly basis—

(a) by estimating the amount which is likely to be the applicant’s average weekly earned income in accordance with this Part ...,

(b) by adding to that amount the weekly unearned income calculated in accordance with this Chapter and Chapter 4 of this Part, and

(c) by then deducting any relevant childcare charges calculated in accordance with regulation 78(3), or in a case where the conditions in paragraph (3) are met, from that sum plus whichever credit specified in paragraph (3)(b) is appropriate, up to a maximum deduction.

(3) The conditions referred to in paragraph (2)(c) are that—

(a) the applicant’s average weekly earned income is less than the lower of the relevant child care charges or whichever of the deductions specified in paragraph (b) otherwise applies, and

(b) the applicant or, if the applicant is a member of a couple, either the applicant or the other member of the couple, is in receipt of working tax credit or child tax credit.

(4) The maximum deduction to which paragraph (2)(c) refers is—

(a) where the applicant’s family includes only one child in respect of whom relevant childcare charges are paid, £280.00 per week, and

(b) where the applicant’s family includes more than one child in respect of whom relevant childcare charges are paid, £479.00 per week.

Calculation of average weekly income

43

(1) For the purpose of regulation 42(2)(a) an applicant’s average weekly earned income is calculated by—

(a) multiplying the applicant’s earned income for an assessment period by 12, and

(b) dividing the product by 52.

(2) For the purpose of regulation 42(2)(b) an applicant’s average weekly unearned income is calculated by—

(a) multiplying the applicant’s unearned income for an assessment period by 12, and

(b) dividing the product by 52.

Meaning of “assessment period”

44

(1) Where an applicant or the applicant’s partner has, or the partners jointly have, an award of universal credit—

(a) an “assessment period” means the assessment period based on which the monthly award of universal credit is calculated in accordance with regulation 21 of the 2013 Regulations¹⁴⁵, and

(b) an applicant’s average total weekly income is calculated in accordance with regulation 43.

(2) Where neither the applicant nor the applicant’s partner, nor the partners jointly, have an award of universal credit, an “assessment period” is a period described in regulations 39 (average weekly employed earnings), 40 (average weekly self-employed earnings) , 41 (average weekly unearned income) and 41A (calculation of average weekly income from tax credits) over which income falls to be calculated.

CHAPTER 3 — Earned income

Meaning of “earned income”

45

“Earned income” means the remuneration or profits derived from—

(a) employment under a contract of service or in an office, including elective office,

(b) a trade, profession or vocation, or

(d) any income treated as earned income in accordance with this Chapter.

Meaning of other terms relating to earned income

46

(1) In this Chapter—

“HMRC” means Her Majesty’s Revenue and Customs,

“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003¹⁴⁶, and

“relievable pension contributions” has the meaning in section 188 of the Finance Act 2004¹⁴⁷.

(2) References in this Chapter to an applicant participating as a service user are to—

(a) an applicant 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, or

(b) the carer of a person consulted under sub-paragraph (a).

Calculation of earned income in an assessment period

47

(1) The calculation of an applicant’s earned income in respect of an assessment period is, unless otherwise provided in this Chapter, to be based on the actual amounts received in that period.

(2) Where—

(a) an applicant has made a claim for universal credit,

(b) the Secretary of State has made a determination, whether or not based on an estimate of the amounts received or expected to be received by the applicant in an assessment period in accordance with regulation 54(2) of the 2013 Regulations, and

(c) the Secretary of State has shared relevant information relating to the applicant’s earned income with the relevant authority in accordance with section 131 of the 2012 Act¹⁴⁸,

the relevant authority may use such parts of that information as are relevant for the purposes of calculating an applicant’s earned income in an assessment period.

(3) An applicant who has had employed earnings and has withdrawn their labour in furtherance of a trade dispute is, unless their contract of service has been terminated, to be assumed to have employed earnings at the same level as they would have had were it not for the trade dispute.

(4) In this regulation, “trade dispute” has the meaning given in section 244 of the Trade Union and Labour Relations (Consolidation) Act 1992.

Surplus earnings

48

(1) This regulation applies where the applicant or the applicant’s partner has made, or the partners jointly have made, a claim for universal credit and an amount of surplus earnings is taken into account in determining that person’s universal credit award.

(2) Where this regulation applies, any surplus earnings determined in accordance with regulation 54A(3) of the 2013 Regulations¹⁴⁹ are to be treated as an applicant’s earned income, unless the relevant authority considers it unreasonable to treat the surplus earnings in that way.

Employed earnings (applicants with an award of universal credit)

49

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