The Council Tax Benefit (General) Regulations 1992

In this Part, unless the context otherwise requires—

• “contribution” means any contribution in respect of the income of any other person which a Minister of the Crown or an education authority as defined in regulation 46 of the Housing Benefit (General) Regulations 1987⁴¹ takes into account in assessing the amount of the student’s grant and by which the amount is, as a consequence, reduced;

• “course of study” means any full-time or part-time course of study or sandwich course whether or not a grant is made for attending it;

• “covenant income” means the gross income payable to a full-time student under a Deed of Covenant by his parent including any sum deducted from the gross amount for tax;

• “full-time student” includes a student on a sandwich course;

• “grant” means any kind of educational grant or award and includes any scholarship, studentship, exhibition, allowance or bursary but does not include a payment derived from funds made available by the Secretary of State for the purpose of assisting students in financial difficulties under section 100 of the Education Act 1944⁴², sections 131 and 132 of the Education Reform Act 1988⁴³ or section 73 of the Education (Scotland) Act 1980⁴⁴;

• “grant income” means— any income by way of a grant; any contribution whether or not it is paid;

• “last day of the course” means the date on which the last day of the final academic term falls in respect of the course in which the student is enrolled;

• “period of study” means— in the case of a course of study for one year or less, the period beginning with the start of the course and ending with the last day of the course; in the case of a course of study for more than one year, in the first or, as the case may be, any subsequent year of the course other than the final year of the course, the period beginning with the start of the course or, as the case may be, that year’s start and ending with either— in a case where the student’s grant is assessed at a rate appropriate to his studying throughout the year, or, if he does not have a grant, where it would have been assessed at such a rate had he had one, the day before the start of the next year of the course, or in any other case, the day before the start of the recognised summer vacation appropriate to his course; in the final year of a course of study of more than one year, the period beginning with that year’s start and ending with the last day of the course;

• “periods of experience” has the meaning prescribed in paragraph 1(1) of Schedule 5 to the Education (Mandatory Awards) Regulations 1991⁴⁵;

• “sandwich course” has the meaning prescribed in paragraph 1(1) of Schedule 5 to the Education (Mandatory Awards) Regulations 1991;

• “standard maintenance grant” means— in the case of a student attending a course of study at the University of London or an establishment within the area comprising the City of London and the Metropolitan Police District, the amount specified for the time being in paragraph 2(2)(a) of Schedule 2 to the Education (Mandatory Awards) Regulations 1991 for such a student; and in any other case the amount specified in paragraph 2(2) of Schedule 2 other than in sub-paragraph (a) or (b) thereof;

• “student” means a person, other than a person in receipt of a training allowance, who is attending a course of study at an educational establishment and a person who has started on such a course shall be treated as attending it throughout any period of term or vacation within it, until the last day of the course or such earlier date as he abandons it or is dismissed from it;

• “year” in relation to a course means the period of 12 months beginning on 1st January, 1st April or 1st September according to whether the academic year of the course in question begins in the spring, the summer or the autumn respectively.

Treatment of students

39

These Regulations shall have effect in relation to students subject to the following provisions of this Part.

Students who are excluded from entitlement to council tax benefit

40

• (1) Except to the extent that a student may be entitled to an alternative maximum council tax benefit by virtue of section 131(3) and (6) of the Contributions and Benefits Act 1992, a student to whom paragraph (2) applies is a person of a prescribed class for the purposes of section 131(3)(b) of that Act (persons excluded from entitlement to council tax benefit).

• (2) Subject to paragraph (3), this paragraph applies to a full-time student and students to whom regulation 41(1) refers (students from abroad).

• (3) Except with respect to students to whom regulation 41(2) refers, paragraph (2) shall not apply to a student—

• (a) who is a person on income support;

• (b) whose applicable amount would, but for this regulation, include the lone parent premium, pensioner premium for persons under 75 or, as the case may be, persons 75 or over, higher pensioner premium, disability premium or severe disability premium;

• (c) who has a partner who is also a full-time student, if he or that partner is treated as responsible for a child or young person;

• (d) who is a single claimant with whom a child is placed by a local authority or voluntary organisation within the meaning of the Children Act 1989⁴⁶ or, in Scotland, boarded out within the meaning of the Social Work (Scotland) Act 1968⁴⁷;

• (e) who is aged under 19 and whose course of study is not a course of higher education;

• (f) in respect of whom—

• (i) a supplementary requirement has been determined under paragraph 15 of Schedule 2 to the Education (Mandatory Awards) Regulations 1987⁴⁸or the Education (Mandatory Awards) Regulations 1988⁴⁹, paragraph 12 of Schedule 2 to the Education (Mandatory Awards) Regulations 1989⁵⁰, paragraph 12 of Schedule 2 to the Education (Mandatory Awards) Regulations 1990⁵¹ or paragraph 12 of Schedule 2 to the Education (Mandatory Awards) Regulations 1991⁵²; or

• (ii) an allowance or, as the case may be, bursary has been granted which includes a sum under paragraph (1)(d) of regulation 6 of the Students' Allowances (Scotland) Regulations 1987⁵³ or, as the case may be, the Education Authority Bursaries (Scotland) Regulations 1988⁵⁴ in respect of expenses incurred; or

• (iii) a payment has been made under section 2 of the Education Act 1962⁵⁵; or

• (iv) a supplementary requirement has been determined under paragraph 15 of Schedule 7 to the Students Awards Regulations (Northern Ireland) 1987⁵⁶, paragraph 15 of Schedule 7 to the Students Awards Regulations (Northern Ireland) 1988⁵⁷, paragraph 12 of Schedule 7 to the Students Awards Regulations (Northern Ireland) 1990⁵⁸ or paragraph 12 of Schedule 7 to the Students Awards (No. 2) Regulations (Northern Ireland) 1990⁵⁹ or a payment has been made under Article 50(3) of the Education and Libraries (Northern Ireland) Order 1986⁶⁰,

on account of his disability by reason of deafness.

• (4) In paragraph (3)(e) reference to a course of higher education is a reference to a course of any description mentioned in Schedule 6 to the Education Reform Act 1988⁶¹ or any course to which Schedule 1 to the Education (Student Loans) Act 1990⁶² refers.

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

Further provision with respect to students entering the United Kingdom from abroad

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• (1) Except in the case of a student who is a person on income support, a student with limited leave or without leave to enter or remain in the United Kingdom is a prescribed person for the purposes of section 131(6) of the Contributions and Benefits Act 1992 (persons not entitled to council tax benefit).

• (2) For the purposes of paragraph (1) “student with limited leave or without leave to enter or remain in the United Kingdom” means a person who is present in the United Kingdom for the purpose of attending a course of education, whether or not he is for the time being engaged in a programme of studies, and who—

• (a) is a person other than a national of a member State or a person to whom the European Convention on Social and Medical Assistance done in Paris on 11th December 1953⁶³ applies, who has a limited leave (as defined in section 33(1) of the Immigration Act 1971⁶⁴) to enter or remain in the United Kingdom which has been given in accordance with any provision of immigration rules (as defined in section 33(1) of that Act) which refers to there being, or to there needing to be, no recourse to public funds, or to there being no charge on public funds, during that limited leave; or

• (b) having a limited leave (as defined in section 33(1) of the Immigration Act 1971) to enter or remain in the United Kingdom, has remained without further leave under that Act beyond the time limited by the leave; or

• (c) is the subject of a deportation order, that is to say an order within section 5(1) of the Immigration Act 1971 (procedure relating to deportation) requiring him to leave and prohibiting him from entering the United Kingdom; or

• (d) is adjudged by the immigration authorities to be an illegal entrant (as defined in section 33(1) of the Immigration Act 1971) who has not subsequently been given leave under that Act to enter or remain in the United Kingdom.

CHAPTER II — Income

Calculation of grant income

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• (1) The amount of a student’s grant income to be taken into account shall, subject to paragraphs (2) and (3), be the whole of his grant income.

• (2) There shall be excluded from a student’s grant income any payment—

• (a) intended to meet tuition fees or examination fees;

• (b) intended to meet the cost of special equipment for a student on a course which began before 1st September 1986 in architecture, art and design, home economics, landscape architecture, medicine, music, ophthalmic optics, orthoptics, physical education, physiotherapy, radiography, occupational therapy, dental hygiene, dental therapy, remedial gymnastics, town and country planning and veterinary science or medicine;

• (c) in respect of the student’s disability;

• (d) intended to meet additional expenditure connected with term time residential study away from the student’s educational establishment;

• (e) on account of the student maintaining a home at a place other than that at which he resides during his course;

• (f) on account of any other person but only if that person is residing outside of the United Kingdom and there is no applicable amount in respect of him;

• (g) intended to meet the cost of books and equipment (other than special equipment) or, in the case of a full-time student, if not so intended an amount equal to £257 towards such costs;

• (h) intended to meet travel expenses incurred as a result of his attendance on the course.

• (3) Where in pursuance of an award a student is in receipt of a grant in respect of maintenance under regulation 17(b) of the Education (Mandatory Awards) Regulations 1991 (payments), there shall be excluded from his grant income a sum equal to the amount specified in paragraph 7(4) of Schedule 2 to those Regulations (disregard of travel costs) being the amount to be disregarded in respect of travel costs in the particular circumstances of his case.

• (4) A student’s grant income shall be apportioned—

• (a) subject to paragraph (4), in a case where it is attributable to the period of study, equally between the weeks in that period;

• (b) in any other case, equally between the weeks in the period in respect of which it is payable.

• (5) In the case of a student on a sandwich course, any periods of experience within the period of study shall be excluded and the student’s grant income shall be apportioned equally between the remaining weeks in that period.

Calculation of covenant income where a contribution is assessed

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• (1) Where a student is in receipt of income by way of a grant during a period of study and a contribution has been assessed, the amount of his convenant income to be taken into account for that period and any summer vacation immediately following shall be the whole amount of the covenant income less, subject to paragraph (3), the amount of the contribution and the amount deducted by way of tax in respect of that income.

• (2) The weekly amount of the student’s covenant income shall be determined—

• (a) by dividing the amount of income which falls to be taken into account under paragraph (1) by 52 or 53, whichever is reasonable in the circumstances; and

• (b) by disregarding from the resulting amount, £5.

• (3) For the purposes of paragraph (1), the contribution shall be treated as increased by the amount (if any) by which the amount excluded under regulation 42(2)(h) (calculation of grant income) falls short of the amount specified in paragraph 7(4)(i) of Schedule 2 to the Education (Mandatory Awards) Regulations 1991 (travel expenditure).

Covenant income where no grant income or no contribution is assessed

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• (1) Where a student is not in receipt of income by way of a grant the amount of his covenant income shall be calculated as follows—

• (a) any sums intended for any expenditure specified in regulation 42(2)(a) to (f) (calculation of grant income) necessary as a result of his attendance on the course shall be disregarded;

• (b) any covenant income, up to the amount of the standard maintenance grant, which is not so disregarded, shall be apportioned equally between the weeks of the period of study;

• (c) there shall be disregarded from the amount so apportioned the amount which would have been disregarded under regulation 42(2)(g) and (h) (calculation of grant income) had the student been in receipt of the standard maintenance grant;

• (d) there shall be deducted from any amount in excess of the sums in subparagraphs (a) and (b) the amount deducted by way of tax in respect of the covenanted income; and

• (e) the balance, if any, shall be divided by 52 or 53 whichever is reasonable in the circumstances and treated as weekly income of which £5 shall be disregarded.

• (2) Where a student is in receipt of income by way of a grant and no contribution has been assessed, the amount of his covenanted income shall be calculated in accordance with sub-paragraphs (a) to (e) of paragraph (1), except that—

• (a) the value of the standard maintenance grant shall be abated by the amount of such grant income less an amount equal to the amount of any sums disregarded under regulation 42(2)(a) to (f); and

• (b) the amount to be disregarded under paragraph (1)(c) shall be abated by an amount equal to the amount of any sums disregarded under regulation 42(2)(g) and (h) and (3).

Relationship with amounts to be disregarded under Schedule 4

45

No part of a student’s covenant income or grant income shall be disregarded under paragraph 13 of Schedule 4 and any other income shall be disregarded thereunder to the extent that the amount disregarded under regulation 43(2)(b) (calculation of covenant income where a contribution is assessed) or, as the case may be, 44(1)(e) (covenant income where no grant income or no contribution is assessed) is less than £10.

Other amounts to be disregarded

46

For the purposes of ascertaining income other than grant income and covenant income, any amounts intended for any expenditure specified in regulation 42(2) (calculation of grant income), necessary as a result of his attendance on the course shall be disregarded but only if, and to the extent that, the necessary expenditure exceeds or is likely to exceed the amount of the sums disregarded under regulation 42(2), 43(3) or 44(1)(a) or (c) (calculation of grant and covenant income) on like expenditure.

Treatment of student loans

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• (1) A loan which is made to a student pursuant to arrangements made under section 1 of the Education (Student Loans) Act 1990⁶⁵ or Article 3 of the Education (Student Loans) (Northern Ireland) Order 1990⁶⁶ shall be treated as income.

• (2) In calculating the weekly amount of the loan to be taken into account as income—

• (a) except where sub-paragraph (b) applies, the loan shall be apportioned equally between the weeks in the academic year in respect of which the loan is payable;

• (b) in the case of a loan which is payable in respect of the final academic year of the course or, if the course is only of one academic year’s duration, in respect of that year, the loan shall be apportioned equally between the weeks in the period beginning with the start of the final academic year or, as the case may be, the single academic year and ending with the last day of the course,

and from the weekly amount so apportioned there shall be disregarded £10.

• (3) Any loan for which a student is eligible in respect of an academic year under the arrangements mentioned in paragraph (1) but which has not been acquired by him shall be treated as possessed by him and paragraphs (1) and (2) shall apply accordingly; and for the purposes of this paragraph the loan for which a student is eligible is the maximum amount payable to him under those arrangements.

Disregard of contribution

48

Where the claimant or his partner is a student and the income of one is taken into account for the purposes of assessing a contribution to the student’s grant, an amount equal to the contribution shall be disregarded for the purposes of calculating the income of the one liable to make that contribution.

Income treated as capital

49

Any amount by way of a refund of tax deducted from a student’s covenant income shall be treated as capital.

Disregard of changes occurring during summer vacation

50

In calculating a student’s income the appropriate authority shall disregard any change in the standard maintenance grant occurring in the recognised summer vacation appropriate to the student’s course, if that vacation does not form part of his period of study from the date on which the change occurred to the end of that vacation.

PART VI — Amount of Benefit

Maximum council tax benefit

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• (1) Subject to paragraphs (2) to (4), the amount of a person’s maximum council tax benefit in respect of a day for which he is liable to pay council tax, shall be 100 per cent. of the amount

$$AB$ where— a A is the amount set by the appropriate authority as the council tax for the relevant financial year in respect of the dwelling in which he is a resident and for which he is liable, subject to any discount which may be appropriate to that dwelling under section 11 or 79 of the 1992 Act; and b B is the number of days in that financial year,$

Non-dependant deductions

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• (1) Subject to the following provisions of this regulation, the non-dependant deductions in respect of a day referred to in regulation 51 (maximum council tax benefit) shall be—

• (a) in respect of a non-dependant aged 18 or over in remunerative work, £2.00 × 1/7

• (b) in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, £1.00 × 1/7

• (2) In the case of a non-dependant aged 18 or over to whom paragraph (1)(a) applies, where it is shown to the appropriate authority that his normal gross weekly income is less than £100.00, the deduction to be made under this regulation shall be that specified in paragraph (1)(b).

• (3) Only one deduction shall be made under this regulation in respect of a married or unmarried couple or, as the case may be, members of a polygamous marriage and, where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount shall be deducted.

• (4) In applying the provisions of paragraph (2) in the case of a married or unmarried couple or, as the case may be, a polygamous marriage, regard shall be had, for the purpose of that paragraph, to the couple’s or, as the case may be, all members of the polygamous marriage’s joint weekly gross income.

• (5) Where in respect of a day—

• (a) a person is a resident in a dwelling but is not himself liable for council tax in respect of that dwelling and that day;

• (b) other residents in that dwelling (the liable persons) have joint and several liability for council tax in respect of that dwelling and that day otherwise than by virtue of section 9 or 77 of the 1992 Act (liability of spouses); and

• (c) the person to whom sub-paragraph (a) refers is a non-dependant of two or more of the liable persons,

the deduction in respect of that non-dependant shall be apportioned equally between those liable persons.

• (6) No deduction shall be made in respect of any non-dependants occupying a claimant’s dwelling if the claimant or his partner is—

• (a) blind or treated as blind by virtue of paragraph 13 of Schedule 1 (additional condition of the higher pensioner and disability premiums); or

• (b) receiving in respect of himself either—

• (i) attendance allowance; or

• (ii) the care component of the disability living allowance.

• (7) No deduction shall be made in respect of a non-dependant if—

• (a) although he resides with the claimant, it appears to the appropriate authority that his normal home is elsewhere; or

• (b) he is in receipt of a training allowance paid in connection with a Youth Training Scheme established under section 2 of the Employment and Training Act 1973⁶⁷ or section 2 of the Enterprise and New Towns (Scotland) Act 1990⁶⁸; or

• (c) he is a full-time student within the meaning of Part V (Students); or

• (d) he is not residing with the claimant because he has been a patient for a period in excess of six weeks, and for these purposes—

• (i) “patient” has the meaning given in regulation 10(2) (patients), and

• (ii) the period of six weeks shall be calculated by reference to paragraph (3) of that regulation as if that paragraph applied in his case.

• (8) No deduction shall be made in respect of a non-dependant—

• (a) who is on income support; or

• (b) to whom Schedule 1 of the 1992 Act applies (persons disregarded for purposes of discount) but this sub-paragraph shall not apply to a non-dependant who is a student to whom paragraph 4 of that Schedule refers.

• (9) In the application of paragraph (2) there shall be disregarded from his weekly gross income any attendance allowance or any disability living allowance received by him.

Council tax benefit taper

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The prescribed percentage for the purpose of sub-section (5)(c)(ii) of section 131 of the Contributions and Benefits Act 1992 as it applies to council tax benefit, (percentage of excess of income over the applicable amount which is deducted from maximum council tax benefit)⁶⁹, shall be 2⁶⁄₇ per cent..

Alternative maximum council tax benefit

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• (1) Subject to paragraphs (2) and (3), the alternative maximum council tax benefit where the conditions set out in section 131(3) and (6) of the Contributions and Benefits Act 1992 are fulfilled, shall be the amount determined in accordance with Schedule 2.

• (2) Subject to paragraph (3), where a claimant is jointly and severally liable for council tax in respect of a dwelling in which he is resident with one or more other persons, in determining the alternative maximum council tax benefit in his case, the amount determined in accordance with Schedule 2 shall be divided by the number of persons who are jointly and severally liable for that tax.

• (3) Where a claimant is jointly and severally liable for council tax in respect of a dwelling with only his partner, solely by virtue of section 9 or 77 of the 1992 Act (liability of spouses), paragraph (2) shall not apply in his case.

Residents of a dwelling to whom section 131(6) of the Contributions and Benefits Act 1992 does not apply

55

Subsection (6) of section 131 of the Contributions and Benefits Act 1992 (residents of a dwelling in respect of whom entitlement to an alternative maximum council tax benefit may arise) shall not apply in respect of any person referred to in the following paragraphs namely—

• (a) a person who is liable for council tax solely in consequence of the provisions of sections 9 or 77 of the 1992 Act (spouse’s joint and several liability for tax);

• (b) a person who is residing with a married or unmarried couple or with the members of a polygamous marriage where the claimant for council tax benefit is a member of that couple or of that marriage and neither member of that couple or in the case of a polygamous marriage no member or only one member of that marriage is a person who, in accordance with Schedule 1 of the 1992 Act, falls to be disregarded for the purposes of discount;

• (c) a person who jointly with the claimant for benefit falls within the same paragraph of sections 6(2)(a) to (e) or 75(2)(a) to (e) of the 1992 Act (persons liable to pay council tax) as applies in the case of the claimant;

• (d) a person who is residing with two or more persons both or all of whom fall within the same paragraph of sections 6(2)(a) to (e) or 75(2)(a) to (e) of the 1992 Act where none or only one of those persons is a person who in accordance with Schedule 1 of the 1992 Act falls to be disregarded for the purposes of discount.

PART VII — Benefit periods, changes of circumstances and increases for exceptional circumstances

Date on which entitlement is to begin

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• (1) Subject to paragraph (2) and to regulation 62(13) to (15) (renewal claims) any person by whom or in respect of whom a claim for council tax benefit is made and who is otherwise entitled to that benefit shall be so entitled from the benefit week following the date on which that claim is made or is treated as made.

• (2) Where a person is otherwise entitled to council tax benefit and becomes liable for the first time for an appropriate authority’s council tax in respect of a dwelling of which he is a resident in the benefit week in which his claim is made or is treated as made, he shall be so entitled from that benefit week.

Benefit period

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• (1) Where a person is entitled to council tax benefit the appropriate authority shall make an award for a specified period (“the benefit period”) commencing with—

• (a) the first benefit week in respect of which he is so entitled; or if later

• (b) the benefit week in which the claim is received at the designated office.

• (2) The benefit period shall be such number of benefit weeks as the appropriate authority shall determine having regard in particular to any relevant circumstances which the appropriate authority reasonably expects may affect entitlement in the future.

• (3) Subject to paragraph (4), the benefit period shall not exceed 60 benefit weeks.

• (4) Where a claimant either is on income support or, although not in receipt thereof, has included in the calculation of his applicable amount the disability premium, the severe disability premium or the higher pensioner premium, and a claim for a further award of council tax benefit has not been made by the last benefit week of his benefit period, the appropriate authority may extend the current benefit period by not more than 4 benefit weeks.

Date on which benefit period is to end

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The benefit period shall end with the last day of the final week of that period, determined by the appropriate authority in accordance with regulation 57(2) to (4) (benefit period) unless—

• (a) the claimant is a person on income support and he ceases to be so entitled except in cases to which sub-paragraph (b) refers, when the benefit period will end with the last day of the benefit week in which the cessation of his entitlement takes effect in accordance with regulation 59 (date when change of circumstances is to take effect);

• (b) the claimant is a person on income support and he ceases to be so entitled on account of an award of benefit under the Contributions and Benefits Act 1992, when the benefit period will end at the end of the benefit week in which the payment of income support ceases; or

• (c) the appropriate authority determines that some other change of circumstances has occurred which should result in the benefit period ending with an earlier week, when the benefit period will end with the last day of that week.

Date on which change of circumstances is to take effect

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• (1) Except in cases where regulation 18 (disregard of changes in tax, contributions, etc) applies and subject to paragraphs (2) to (7), a change of circumstances which affects entitlement to, or the amount of, council tax benefit (“change of circumstances”), shall take effect from the first day of the benefit week following the date on which the change actually occurs, and where that change is cessation of entitlement to any benefit under the Contribution and Benefits Act 1992, the date on which the change actually occurs shall be 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 shall take effect 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 13 or 80 of the 1992 Act (reduced amounts of council tax) or changes in the discount to which a dwelling may be subject under sections 11, 12 or 79 of that Act, it shall take effect from the day on which the change in amount has effect.

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

• (5) Where the change of circumstances is the claimant’s acquisition of a partner, the change shall have effect on the day on which the acquisition takes place.

• (6) Where the change of circumstances is the death of a claimant’s partner or their separation, it shall have effect on the day the death or separation occurs.

• (7) If two or more changes of circumstances occurring in the same benefit week would, but for this paragraph, take effect in different benefit weeks in accordance with paragraphs (1) to (6) they shall take effect from the day to which paragraph (2), (3), (5) or (6) above refers, or, where more than one day is concerned, from the earlier day.

Increases of weekly amounts for exceptional circumstances

60

The appropriate authority may modify the provisions of Part VI of these Regulations (amount of benefit) so that, if it considers the circumstances of a person for whom a claim for council tax benefit has been made to be exceptional, the amount of any council tax benefit to be allowed or paid in his case may be increased to an extent which does not cause the total council tax benefit to be allowed or paid to him in any week to exceed—

• (a) the amount $AB$ to which regulation 51(1) refers (maximum council tax benefit); or

• (b) in the case of an alternative maximum council tax benefit the highest of the amounts specified in respect of a day in Schedule 2 (alternative maximum council tax benefit),

multiplied by 7.

PART VIII — Claims

Who may claim

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• (1) In the case of a married or unmarried couple or members of a polygamous marriage a claim shall be made by whichever one of them they agree should so claim or, in default of agreement, by such one of them as the appropriate authority shall determine.

• (2) Where a person who is liable to pay council tax in respect of a dwelling is unable for the time being to act, and—

• (a) a receiver has been appointed by the Court of Protection with power to claim, or as the case may be, receive benefit on his behalf; or

• (b) in Scotland, his estate is being administered by a curator, judicial factor or other guardian acting or appointed in terms of law; or

• (c) an attorney with a general power or a power to claim or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971⁷⁰ or the Enduring Powers of Attorney Act 1985⁷¹ or otherwise,

that receiver, curator, other guardian or attorney, as the case may be, may make a claim on behalf of that person.

• (3) Where a person who is liable to pay council tax in respect of a dwelling is unable for the time being to act and paragraph (2) does not apply to him, the appropriate authority may, upon written application made to them by a person who, if a natural person, is over the age of 18, appoint that person to exercise on behalf of the person who is unable to act, any right to which that person might be entitled under the Contributions and Benefits Act 1992 and to receive and deal on his behalf with any sums payable to him.

• (4) Where the appropriate authority has made an appointment under paragraph (3)—

• (a) it may at any time revoke the appointment;

• (b) the person appointed may resign his office after having given 4 weeks notice in writing to the appropriate authority of his intention to do so;

• (c) any such appointment shall terminate when the appropriate authority is notified of the appointment of a person mentioned in paragraph (2).

• (5) Where a person who is liable to pay council tax in respect of a dwelling is for the time being unable to act and the Secretary of State has appointed a person to act on his behalf for the purposes of section 6(1)(g) of the Administration Act 1992, the appropriate authority may if that person so requests in writing, treat him as if he had been appointed by them under paragraph (3).

• (6) Anything required by these Regulations to be done by or to any person who is for the time being unable to act may be done by or to the person mentioned in paragraph (2) above or by or to the person appointed or treated as appointed under this regulation and the receipt of any such person so appointed shall be a good discharge to the appropriate authority for any sum paid.

Time and manner in which claims are to be made

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• (1) Every claim shall be in writing and made on a properly completed form approved for the purpose by the appropriate authority or in such written form as the appropriate authority may accept as sufficient in the circumstances of any particular case or class of cases and be accompanied by or supplemented by such certificates, documents, information and evidence as are required in accordance with regulation 63(1) (evidence and information).

• (2) The forms approved for the purpose of claiming shall be provided free of charge by the appropriate authority or such persons as they may authorise or appoint for the purpose.

• (3) Each appropriate authority shall notify the Secretary of State of the address to which claims delivered or sent to the appropriate social security office are to be forwarded.

• (4) A claim—

• (a) may be sent or delivered to the appropriate social security office where the claimant or his partner is also claiming income support;

• (b) where it has not been sent or delivered to the appropriate social security office, shall be sent or delivered to the designated office;

• (c) sent or delivered to the appropriate social security office shall be forwarded to the appropriate authority within two working days of the date of either the date of determination of the claim for income support or the receipt of the claim at the appropriate social security office, whichever is the later, or as soon as reasonably practicable thereafter.

• (5) Subject to paragraph (12) the date on which a claim is made shall be—

• (a) in a case where an award of income support has been made to the claimant or his partner and the claim is made within 4 weeks of the date on which the claim for that income support was received at the appropriate social security office, the first day of entitlement to that income support;

• (b) in a case where the claimant or his partner claimed income support but there is no entitlement to income support, the date on which the claim for council tax benefit is received at the appropriate social security office or the designated office whichever is the earlier;

• (c) in a case where a claimant or his partner is a person on income support and he becomes liable for the first time to pay council tax in respect of the dwelling he occupies as his home, where the claim to the authority is received at the designated office or appropriate social security office within 4 weeks of the date of the change, the date on which the change takes place;

• (d) in any other case, the date on which the claim is received at the designated office.

• (6) Where a claim received at the designated office has not been made in the manner prescribed in paragraph (1), that claim is for the purposes of these Regulations defective.

• (7) Where a claim is defective because—

• (a) it was made on the form approved for the purpose but that form is not accepted by the appropriate authority as being in a written form sufficient in the circumstances of the case; or

• (b) it was made in writing but not on the form approved for the purpose and the appropriate authority does not accept the claim as being in a written form which is sufficient in the circumstances of the case,

the appropriate authority may, in a case to which sub-paragraph (a) applies, refer the defective claim to the claimant or, in a case to which sub-paragraph (b) applies, supply the claimant with the approved form.

• (8) The appropriate authority shall treat a defective claim as it if had been made in the first instance where the approved form referred or sent to the claimant in accordance with paragraph (7) is received at the designated office properly completed within 4 weeks of it having been referred or sent to him, or such longer period as the appropriate authority may consider reasonable.

• (9) A claim which is made on an approved form for the time being is, for the purposes of this regulation, properly completed if completed in accordance with the instructions on the form.

• (10) Where a person has not yet become liable for council tax to an appropriate authority but it is anticipated that he will become so liable within a period of 8 weeks (the relevant period), he may claim council tax benefit at any time in that period in respect of that tax and, provided that liability arises within the relevant period, the authority shall treat the claim as having been made on the day on which the liability for the tax arises.

• (11) Where, exceptionally, an appropriate authority has not set or imposed its council tax by the beginning of the financial year, if a claim for council tax benefit is properly made or treated as properly made and—

• (a) the date on which the claim is made or treated as made is in the period from the 1st April of the current year and ending 4 weeks after the date on which the authority sets or imposes the tax; and

• (b) if the tax had been determined, the claimant would have been entitled to council tax benefit either from—

• (i) the benefit week in which the 1st April of the current year fell, or

• (ii) a benefit week falling after the date specified in head (i) but before the claim was made,

the appropriate authority shall treat the claim as made in the benefit week immediately preceding the benefit week in which such entitlement would have commenced.

• (12) Where the claimant is not entitled to council tax benefit in the benefit week immediately following the date of his claim but the appropriate authority is of the opinion that unless there is a change of circumstances he will be entitled to council tax benefit for a period beginning not later than the thirteenth benefit week following the date on which the claim is made, the appropriate authority may treat the claim as made on a date in the benefit week immediately preceding the first benefit week of that period of entitlement and award benefit accordingly.

• (13) A person to whom council tax benefit has been granted, or the partner of such a person, may make a claim to the appropriate authority for a further grant of that benefit, for a period beginning immediately after the end of his current benefit period, not more than 13 weeks before the end of that period.

• (14) A person may make a further claim not more than 4 weeks after the end of his benefit period or the benefit period of his partner or former partner for a further grant of such benefit, for a period beginning immediately after the end of that benefit period.

• (15) The appropriate authority shall invite a person to whom council tax benefit has been granted to make a claim for a further grant of that benefit where either—

• (a) the benefit period ended in circumstances to which regulation 58(a) and (b) refers (end of entitlement to income support); or

• (b) the benefit period is for a period exceeding 16 weeks and is due to end within 8 weeks in accordance with regulation 57(2) to (4) (benefit period) and no such claim has been received in accordance with paragraph (13),

and any claim received following that invitation, if made within 4 weeks of the end of the current benefit period, shall be treated as made for a period beginning immediately after the end of that benefit period in accordance with paragraph (13) or, as the case may be, paragraph (14).

• (16) Where the claimant makes a claim in respect of any period before the date on which that claim was, or was treated as, made and he proves that there was good cause for his failure to make that claim throughout the period between any date in that earlier period and the date on which the claim was or was treated as made, his claim shall, subject to section 1(2) of the Administration Act 1992 (12 months limit on entitlement before the date of claim), be treated as made on the first day of that earlier period from which he can prove good cause.

Evidence and information

63

• (1) A person who makes a claim shall furnish such certificates, documents, information and evidence in connection with the claim, or any question arising out of it, as may be reasonably required by the appropriate authority in order to determine that person’s entitlement to council tax benefit, and shall do so within 4 weeks of being required to do so or such longer period as the appropriate authority may consider reasonable, but nothing in this regulation shall require a person to furnish any certificates, documents, information or evidence relating to a payment to which paragraph (3) applies.

• (2) Where a request is made under paragraph (1), the appropriate authority shall—

• (a) inform the claimant of his duty under regulation 65 (duty to notify change of circumstances) to notify the designated office of any change of circumstances; and

• (b) without prejudice to the extent of the duty owed under regulation 65, indicate to him either orally or by notice or by reference to some other document available to him on application and without charge, the kind of change of circumstances which is to be notified.

• (3) This paragraph applies to any of the following payments—

• (a) a payment which is—

• (i) disregarded under paragraph 22 (income in kind) of Schedule 4 or paragraph 32 of Schedule 5 (payments in kind made by a charity or under certain trusts), and

• (ii) made under the Trusts, or the Fund;

• (b) a payment which is disregarded under paragraph 35 of Schedule 4 or under paragraph 23 of Schedule 5 (payments made under certain trusts), other than a payment under the Independent Living Fund.

Amendment and withdrawal of claim

64

• (1) A person who has made a claim may amend it at any time before a determination has been made on it, by a notice in writing delivered or sent to the designated office and any claim so amended shall be treated as if it had been amended in the first instance.

• (2) A person who has made a claim may withdraw it at any time before a determination has been made on it, by notice to the designated office and any such notice of withdrawal shall have effect when it is received.

Duty to notify changes of circumstances

65

• (1) Subject to paragraphs (2) and (4), if at any time between the making of a claim and its determination, or during the benefit period, there is a change of circumstances which the claimant or any person by whom or on whose behalf sums payable by way of council tax benefit are receivable might reasonably be expected to know might affect the claimant’s right to, the amount of, or the receipt of council tax benefit, that person shall be under a duty to notify that change of circumstances by giving notice in writing to the designated office.

• (2) The duty imposed on a person by paragraph (1) does not extend to notifying changes—

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

• (b) in the age of the claimant or that of any member of his family;

• (c) in these Regulations; or

• (d) in the case of a claimant on income support, any changes in circumstances which affect the amount of income support but not the amount of council tax benefit to which he is entitled, other than the cessation of that entitlement to income support.

• (3) Notwithstanding paragraph (2)(b) or (d) a claimant shall be required by paragraph (1) to notify the designated office of any change in the composition of his family arising from the fact that a person who was a member of his family is now no longer such a person because he ceases to be a child or young person.

• (4) Where the amount of a claimant’s council tax benefit is the alternative maximum council tax benefit in his case, the claimant shall be under a duty to give written notice to the designated office 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 his entitlement to that council tax benefit and where any such adult ceases to be in receipt of income support the date when this occurs.

PART IX — Determination of Questions

Who is to make a determination

66

• (1) Unless provided otherwise by these Regulations, any matter required to be determined under these Regulations shall be determined in the first instance by the appropriate authority.

• (2) An authority shall be under no duty to determine a claim—

• (a) where the claim has not been made in accordance with regulation 62(1) (time and manner in which claims are to be made) or treated as so made by virtue of regulation 61(8);

• (b) where the claimant has failed to satisfy the provisions of regulation 63 (evidence and information);

• (c) where the claim has been or is treated as withdrawn under regulation 64 (amendment and withdrawal of claim);

• (d) made more than 13 benefit weeks prior to the expiry of the claimant’s current benefit period.

• (3) Every claim shall be determined by the appropriate authority within 14 days of the provisions of regulations 62 and 63 being satisfied (time and manner for making claims and evidence and information required) or as soon as reasonably practicable thereafter.

Notification of determinations

67

• (1) Except in cases to which paragraphs (a) and (b) of regulation 83 (excess benefit in consequence of a reduction of an appropriate authority’s council tax) refer, an Authority shall notify in writing any person affected by a determination made by it under these Regulations—

• (a) in the case of a determination on a claim, forthwith or as soon as reasonably practicable thereafter;

• (b) in any other case, within 14 days of that determination or as soon as reasonably practicable thereafter,

and every notification shall include a statement as to the matters set out in Schedule 6.

• (2) A person to whom an authority sends or delivers a notification of determination may request in writing the authority to provide a written statement setting out the reasons as to its determination of any matter set out in the notice.

• (3) The written statement referred to in paragraph (2) shall be sent to the person requesting it within 14 days or as soon as is reasonably practicable thereafter.

Time and manner of making notifications, requests or representations

68

• (1) Any notice or other document that is to be given or sent to an authority shall be deemed to have been given or sent on the day it is received at the designated office.

• (2) Any notice or other document that is to be given or sent by an authority to any person shall be deemed to have been given or sent, if sent by post, to that person’s last known or notified address, on the date it was posted.

• (3) The times specified by regulations 69(2) (review of determinations), and 70 (further review of determinations) for making representations or a request for a further review may be extended for special reasons, by the appropriate authority or where relevant a Review Board, even though the time specified may have already expired.

• (4) Any application for an extension of time shall be in writing, shall be sent or delivered to the designated office and shall be determined by the appropriate authority or where relevant decided by a Review Board.

• (5) There shall be no review or further review of a determination or decision of a Review Board under paragraph (3) or (4).

Review of determinations

69

• (1) Any determination or decision of a Review Board may be reviewed at any time by the appropriate authority if—

• (a) there has been any relevant change of circumstances since the determination or decision was made; or

• (b) the authority is satisfied and, in the case of a decision, satisfied by fresh evidence, that the determination or decision was made in ignorance of, or was based on a mistake as to, some material fact; or

• (c) except in the case of a decision made by a Review Board, it is satisfied that the determination was based on a mistake as to the law.

• (2) Notwithstanding paragraph (1), if a person makes written representations to an authority concerning a determination which it makes in relation to him within 6 weeks of the date of notification to him of the determination, the authority shall review the determination in the light of those representations within 14 days of receiving the representations or as soon as reasonably practicable thereafter.

• (3) Subject to paragraph (5), where a determination is revised on review, the determination as revised shall have effect—

• (a) in a case to which paragraph (1)(a) applies, from the date on which the relevant change of circumstances is to have effect, in accordance with regulation 59 (date on which change of circumstances is to take effect);

• (b) in a case to which paragraph (1)(b) or (c) or (2) applies, in place of the original determination;

• (c) in the case of a determination under regulation 62(16) (back dating of late claims), not to allow a claim to be treated as made on a date earlier than it was made, which is revised in favour of the claimant, from the date on which in accordance with regulation 62(16) that claim is treated as made.

• (4) For the purposes of calculating the period of 6 weeks mentioned in paragraph (2) no account shall be taken of any period beginning with the receipt by an authority of a request for a statement under regulation 67(2) (notifications of determinations) and ending with the provision to that person of that statement.

• (5) Except as provided by paragraph (3)(c) a determination or decision shall not be revised upon review so as to make council tax benefit payable or to increase the amount of benefit payable in respect of any period which is more than 52 weeks before—

• (a) where written representations were made in accordance with paragraph (2), the date on which those written representations were made; or

• (b) in any other case, the date on which the determination was revised.

• (6) Notwithstanding paragraph (1)(a), a determination or a decision shall not be reviewed where the change of circumstances is the repayment of a loan to which regulation 47 (treatment of student loans) applies.

• (7) Regulations 67 to 69 shall apply to the revision of any determination as they apply to a determination.

Further review of determinations

70

• (1) A person who has made representations under regulation 69(2) (review of determinations) may give or send to the appropriate authority written notice requesting a further review of the determination within 4 weeks of the date on which the determination on those representations was sent to him.

• (2) The notice given under paragraph (1) shall set out the grounds on which a further review is requested.

• (3) Subject to paragraph (4), the further review shall be conducted by a Review Board appointed by the appropriate authority and constituted in accordance with Schedule 7.

• (4) Notwithstanding paragraph (3) where, under this regulation, a person has requested a further review of a determination and has also, in connection with a claim for housing benefit, requested a further review of a determination relating to housing benefit in accordance with regulation 81 of the Housing Benefit (General) Regulations 1987 (further reviews of determinations with respect to housing benefit), a Review Board appointed in accordance with that regulation may also be appointed under this regulation to conduct a further review of the determination in respect of council tax benefit at the same time, provided that the appropriate authority and the person who has made the representation against each determination and any affected partner agree to this course.

• (5) Notice of any hearing by the Review Board shall be given by the Board to the persons concerned in accordance with regulation 71(3) (10 days notice of hearing) unless all such persons agree that such notice may be dispensed with.

Procedure on further review

71

• (1) Within 6 weeks of receipt by an authority of a notice under regulation 70(1) (further review of determinations) requesting a further review or, if that is not reasonably practicable as soon as possible thereafter, the Review Board shall hold an oral hearing in order to conduct a further review.

• (2) Subject to the provisions of these Regulations—

• (a) the procedure in connection with a further review shall be such as the Chairman of the Review Board shall determine;

• (b) any person affected may make representations in writing in connection with the further review and such representations shall be considered by the Review Board;

• (c) at the hearing any person affected has the right—

• (i) to be heard, and may be accompanied and may be represented by another person whether that person is professionally qualified or not, and for the purposes of the proceedings at the hearing any representative shall have the rights and powers to which any person affected is entitled under these Regulations,

• (ii) to call persons to give evidence, and

• (iii) to put questions to any person who gives evidence;

• (d) the Review Board may call for, receive or hear representations and evidence from any person present as it considers appropriate.

• (3) Reasonable notice (being not less than 10 days beginning on the day on which notice is given and ending on the day before the hearing of the further review) of the time and place of the oral hearing before the Review Board shall be given to any person affected, and if such notice has not been given the hearing may proceed only with the consent of every person affected or his representative.

• (4) If any person affected should fail to appear at the hearing, notice having been given to him in accordance with paragraph (3), the Review Board may, having regard to all the circumstances including any explanations offered for the absence, proceed with the hearing notwithstanding his absence, or give such directions with a view to the conduct of the further review as it may think proper.

• (5) Any person affected to whom notice has been given under paragraph (3) may apply in writing to the Chairman requesting a postponement of the hearing or withdrawing his application for a further review at any time before the decision on further review is given and either before or after the hearing has begun, and the Chairman may grant or refuse the application as he thinks fit.

• (6) A hearing may be adjourned by the Review Board at any time during the hearing on the application of any person affected or of its own motion, and if a hearing is adjourned part heard and after the adjournment the Review Board is differently constituted, otherwise than through the operation on that occasion of paragraph (7), the proceedings shall be by way of a complete rehearing of the case.

• (7) Any hearing may, with the consent of every person affected or his representative but not otherwise, be proceeded with in the absence of any member of the Review Board provided that at least two members are present and one member is present or acts as the Chairman of the Board.

• (8) The decision of the majority of the Review Board shall be the decision of the Board, and where the Board consists of an even number, the Chairman shall have a second or casting vote.

• (9) An authority may pay travelling expenses in respect of attendance at the hearing to any person affected and to one other person representing or accompanying him at the hearing.

Decisions upon further review

72

• (1) Upon further review the Review Board shall decide whether to confirm or revise the determination of the appropriate authority and, where the determination has been reviewed and revised under regulation 69 (review of determinations), it shall decide whether to confirm or revise the determination so revised.

• (2) In reaching its decision the Review Board shall apply the provisions of these Regulations as though any duty imposed on, or power or discretion conferred on, an authority were imposed or conferred upon the Review Board.

• (3) In its application to a decision of a Review Board, the 52 week period referred to in regulation 69(5) (review of determinations) shall be calculated from the date that the appropriate authority either confirmed or revised its determination on review.

• (4) The Chairman of the Review Board shall—

• (a) record in writing all its decisions; and

• (b) include in the record of every decision a statement of the reasons for such decisions and of its findings on questions of fact material thereto.

• (5) Within 7 days of the Review Board’s decision or, if that is not reasonably practicable, as soon as possible thereafter, a copy of the record of that decision made in accordance with this regulation shall be given or sent to every person affected.

Effect of revising a determination

73

Where a Review Board has decided that a determination or, as the case may be, a revised determination of an authority shall be revised, the authority shall alter its determination or, as the case may be, revised determination in accordance with that decision with effect from the date of determination or, as the case may be, revised determination.

Correction of accidental errors in determinations and decisions

74

• (1) Subject to regulation 76 (provisions common to regulations 74 and 75), accidental errors in any determination or record of a decision may at any time be corrected by the determining authority who gave the determination or decision or by an authority of like status.

• (2) A correction to a determination or to the record of a decision shall be deemed to be part of that determination or of that record and written notice of it shall be given as soon as practicable to any person affected.

Setting aside of determinations and decisions on certain grounds

75

• (1) Subject to regulation 76 (provisions common to regulations 74 and 75), on an application made by any person affected by the determination or decision, a determination or decision may be set aside by the determining authority which gave the determination or decision or by an authority of like status, in a case where it appears just to set the determination or decision aside on the grounds that—

• (a) a document relating to the matters relevant to the determination or decision was not sent to, or was not received at an appropriate time by, any person affected by the determination or decision, his representative, or the determining authority which gave the determination or decision; or

• (b) in the case of a hearing before the Review Board, any person affected or his representative was not present; or

• (c) the interests of justice so require.

• (2) An application under this regulation shall be made in writing and sent or delivered to the determining authority which gave the determination or decision, within 13 weeks of the day on which notice of that determination or decision was given.

• (3) Where an application to set aside a decision of the Review Board is entertained under paragraph (1), any person affected shall be sent a copy of the application and shall be afforded a reasonable opportunity of making representations on it before the application is determined.

• (4) Notice in writing of a determination or decision on an application to set aside a determination or decision shall be given to any person affected, as soon as may be practicable, and the notice shall contain a statement giving reasons for the determination or decision.

• (5) For the purposes of determining under these Regulations an application to set aside a determination or decision there shall be disregarded regulation 68(2) (time and manner of making notifications, requests or representations) and any provision in any enactment or instrument to the effect that any notice or document required or authorised to be given or sent to any person shall be deemed to have been given or sent if it was sent by post to that person’s last known or notified address.

Provisions common to regulations 74 and 75

76

• (1) In regulations 74 and 75—

• “authority of like status” means a Review Board of different composition to that giving the decision where it is inexpedient for that same Review Board to correct or set aside its decision;

• “determining authority” means an appropriate authority or a Review Board.

• (2) In calculating the time specified in regulations 69(2) (review of determinations), 70(1) (further review of determinations), and 75(2) (setting aside of determinations and decisions on certain grounds) there shall be disregarded any day before the day on which notice was given of a correction to a determination or to the record of a decision under regulation 74 (correction of accidental errors in determinations and decisions) or a refusal to make such a correction, or on which notice is given of a determination or decision that a determination or decision shall not be set aside following an application made under regulation 75 as the case may be.

• (3) There shall be no review or further review of a correction made under regulation 74 or a refusal to make such a correction or against a determination or decision given under regulation 75.

PART X — Awards or payments of benefit

Time and manner of granting council tax benefit

77

• (1) Subject to regulations 80, 81 and 82 (withholding of benefit, payments on death and offsetting), where a person is entitled to council tax benefit in respect of his liability for an appropriate authority’s council tax as it has effect in respect of the relevant or any subsequent chargeable financial year, the appropriate authority shall discharge his entitlement—

• (a) by reducing, so far as possible, the amount of his liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992⁷² (the English and Welsh Regulations) or regulation 20(2) of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992⁷³ (the Scottish Regulations) refers; or

• (b) where—

• (i) such a reduction is not possible, or

• (ii) such a reduction would be insufficient to discharge the entitlement to council tax benefit, or

• (iii) the person entitled to council tax benefit is jointly and severally liable for the tax and the appropriate authority determines that such a reduction would be inappropriate,

by making payments to him of the benefit to which he is entitled, rounded where necessary to the nearest penny.

• (2) The appropriate authority, shall notify the person entitled to council tax benefit of the amount of that benefit and how his entitlement is to be discharged in pursuance of paragraph (1).

• (3) In a case to which paragraph (1)(b) refers—

• (a) if the amount of the council tax for which he remains liable in respect of the relevant chargeable financial year, after any reduction to which paragraph (1)(a) refers has been made, is insufficient to enable his entitlement to council tax benefit in respect thereof to be discharged in that year, upon the final instalment of that tax becoming due any outstanding benefit—

• (i) shall be paid to that person if he so requires; or

• (ii) in any other case shall (as the appropriate authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of the authority’s council tax as it has effect for any subsequent year;

• (b) if that person has ceased to be liable for the appropriate authority’s council tax and has discharged the liability for that tax, the outstanding balance (if any) of the council tax benefit in respect thereof shall be paid within 14 days or, if that is not reasonably practicable, as soon as practicable thereafter;

• (c) in any other case, the council tax benefit shall be paid within 14 days of the receipt of the claim at the designated office or, if that is not reasonably practicable, as soon as practicable thereafter.

• (4) For the purposes of this regulation “instalment” means any instalment of an appropriate authority’s council tax to which regulation 19 of either the English and Welsh Regulations or as the case may be the Scottish Regulations refers (council tax payments).

Person to whom benefit is to be paid

78

• (1) Subject to regulation 81 (payment on death) and paragraph (2), any payment of council tax benefit under regulation 77(1)(b) shall be made to that person.

• (2) Where a person other than a person who is entitled to council tax benefit made the claim and that first person is a person acting pursuant to an appointment under regulation 61(3) (persons appointed to act for a person unable to act) or is treated as having been so appointed by virtue of regulation 61(5), benefit may be paid to that person.

Shortfall in benefit

79

• (1) Except in cases to which paragraph (2) refers, where, on the review of a determination or a decision of a review board allowing council tax benefit to a person, it is determined that the amount allowed was less than the amount to which that person was entitled, the appropriate authority shall either—

• (a) make good any shortfall in benefit which is due to that person, by reducing so far as possible the next and any subsequent payments he is liable to make in respect of the council tax of the authority concerned as it has effect for the relevant chargeable financial year until that shortfall is made good; or

• (b) where this is not possible or the person concerned so requests, pay any shortfall in benefit due to that person within 14 days of the decision on review being made or if that is not reasonably practicable, as soon as possible afterwards.

• (2) A shortfall in benefit need not be paid in any case to the extent that there is due from the person concerned to the appropriate authority any recoverable excess benefit to which regulation 84(1) refers.

Withholding of benefit

80

• (1) Where it appears to an appropriate authority that a question has arisen in relation to a person’s entitlement to council tax benefit or to the allowance or payment of such benefit it may withhold the allowance or payment of the benefit in whole or in part pending the determination of that question on review under regulation 69 (review of determinations).

• (2) Where it appears to an authority that a question has arisen whether any amount allowed or paid to a person by way of, or in connection with, a claim for council tax benefit, constitutes excess benefits for the purposes of section 76 of the Administration Act 1992⁷⁴ or Part XI of these Regulations (excess benefit) it may withhold any allowance or payment of arrears of benefit to that person, in whole or in part, pending the determination of that question.

• (3) Upon determination of a question to which paragraph (1) or (2) refers, any benefit withheld under those paragraphs shall be—

• (a) allowed to the person concerned by reducing, so far as possible, the next and any subsequent payments he is liable to make in respect of the council tax of the authority concerned as it has effect for the relevant chargeable financial year, until the benefit withheld is made good; or

• (b) where this is not possible or the person concerned so requests, paid to that person within 14 days of the determination of that question or, if this is not reasonably practicable, as soon as possible afterwards, except to the extent that there was no entitlement to that benefit or recoverable excess benefit remain due from the person from whom the benefit was withheld.

Payment on death of the person entitled

81

• (1) Where the person entitled to any council tax benefit has died and it is not possible to award any council tax benefit which is due in the form of a reduction of the council tax for which he was liable, the appropriate authority shall make payment either to his personal representative or, where there is none, his next of kin if aged 16 or over.