Legalize / United Kingdom / Statutory-Instrument

The Council Tax Benefit (General) Regulations 1992

Type Statutory-Instrument

Publication 1992-07-20

Last updated 1992-08-17

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(2) For the purposes of paragraph (1), “next of kin” means in England and Wales the persons who would take beneficially on an intestacy and in Scotland the person entitled to the moveable estate on intestacy.

(3) A payment under paragraph (1) may not be made unless the personal representative or the next of kin, as the case may be, makes written application for the payment of any sum of benefit to which the deceased was entitled, and such written application is sent to or delivered to the appropriate authority at its designated office within 12 months of the deceased’s death or such longer period as the authority may allow in any particular case.

(4) The authority may dispense with strict proof of title of any person claiming under paragraph (3) and the receipt of such a person shall be a good discharge to the authority for any sum so paid.

Offsetting

82

(1) Where a person has been allowed or paid a sum of council tax benefit under a determination which is subsequently revised upon review or further review, any sum allowed or paid in respect of a period covered by the subsequent determination shall be offset against arrears of entitlement under the subsequent determination except to the extent that the sum exceeds the arrears and shall be treated as properly awarded or paid on account of them.

(2) No amount may be offset under paragraph (1) which has been determined to be excess benefit within the meaning of regulation 83 (meaning of excess benefit).

PART XI — Excess benefit

Meaning of excess benefit

83

In this Part “excess benefit” means any amount which has been allowed by way of council tax benefit and to which there was no entitlement under these Regulations (whether on initial determination or as subsequently revised on review or further review) and includes any excess which arises by reason of—

(a) a reduction in the amount a person is liable to pay in respect of council tax in consequence of—

(i) regulations made under section 13 or 80 of the 1992 Act (reduction in the amount of a person’s council tax); or

(ii) any discount to which that tax is subject by virtue of section 11, or 79 of that Act;

(b) a substitution under sections 31 or 60 or, in Scotland, section 94 of the 1992 Act (substituted amounts) of a lesser amount for an amount of council tax previously set by the appropriate authority under section 30 or, in Scotland section 93 of that Act (amount set for council tax).

Recoverable excess benefit

84

(1) Any excess benefit, except benefit to which paragraph (2) applies, shall be recoverable.

(2) Subject to paragraphs (4) and (5) and excepting any excess benefit arising in consequence of a reduction in tax or substitution to which regulation 83 refers, this paragraph applies to excess benefit allowed in consequence of an official error, where the claimant or a person acting on his behalf or any other person to whom the excess benefit is allowed could not, at the time the benefit was allowed or upon the receipt of any notice relating to the allowance of that benefit, reasonably have been expected to realise that it was excess benefit.

(3) In paragraph (2), “excess benefit allowed in consequence of an official error” means excess benefit in consequence of a mistake made or something done or omitted to be done by the appropriate authority or by an officer or person acting for that authority or by an officer of the Department of Social Security or the Department of Employment acting as such where the claimant, a person acting on his behalf or any other person to whom the payment is allowed did not cause or materially contribute to that mistake, act or omission.

(4) Paragraph (2) shall not apply with respect to excess benefit to which regulation 83(a) and (b) refers.

(5) Where in consequence of an official error a person has been awarded excess benefit, upon the award being reviewed any excess benefit which remains credited to him by the appropriate authority in respect of a period after the date of the review, shall be recoverable.

Authority by which recovery may be made

85

The appropriate authority which allowed the recoverable excess benefit may recover it.

Person from whom recovery may be sought

86

(1) Subject to paragraph (2), recoverable excess benefit shall be due from the claimant or the person to whom the excess benefit was allowed.

(2) Where recoverable excess benefit is allowed to a claimant who has one or more partners, recovery of the excess may be made by deduction from any council tax benefit allowed to a partner, provided the claimant and that partner were members of the same household both at the time the excess benefit is allowed and when the deduction is made.

Methods of recovery

87

(1) Without prejudice to any other method of recovery an appropriate authority may recover any recoverable excess benefit due from any person referred to in regulation 86 (person from whom recovery may be sought) by any of the methods specified in paragraphs (2) and (3) or any combination of those methods.

(2) Excess benefit may be recovered either—

(a) by payment by or on behalf of the person to whom regulation 86(1) refers, or

(b) by an addition being made by the appropriate authority to any amount payable in respect of the council tax concerned.

(3) Where recoverable excess benefit due from any person cannot be recovered by either of the methods specified in paragraph (2), the appropriate authority may request the Secretary of State to recover the outstanding excess from the benefits prescribed in regulation 91 in accordance with the provisions of that regulation.

Further provision as to recovery of excess benefit

88

In addition to the methods for recovery of excess benefit which are specified in regulation 87, any sum or part of a sum which is due from the person concerned and which is not paid within 21 days of his being notified of the amount that is due, shall be recoverable in a court of competent jurisdiction by the authority to which the excess benefit is due.

Diminution of capital

89

(1) Where in the case of recoverable excess benefit, in consequence of a misrepresentation or failure to disclose a material fact (in either case whether fraudulent or otherwise) as to a person’s capital, or an error, other than one to which regulation 84(2) (effect of official error) refers, as to the amount of a person’s capital, the excess benefit was in respect of a period (“the excess benefit period”) of more than 13 benefit weeks, the appropriate authority shall, for the purpose only of calculating the amount of the excess—

(a) at the end of the first 13 benefit weeks of the excess benefit period, treat the amount of the capital as having been reduced by the amount of excess council tax benefit allowed during those 13 weeks;

(b) at the end of each subsequent period of 13 benefit weeks, if any, of the excess benefit period, treat the amount of that capital as having been further reduced by the amount of excess council tax benefit allowed during the immediately preceding 13 benefit weeks.

(2) Capital shall not be treated as reduced over any period other than 13 benefit weeks or in any circumstances other than those, for which paragraph (1) provides.

Sums to be deducted in calculating recoverable excess benefit

90

In calculating the amount of recoverable excess benefit, the appropriate authority—

(a) if it determines that a lesser amount was properly allowable in respect of the whole or part of the excess benefit period, shall deduct that amount; and

(b) may deduct so much of any payment of council tax in respect of the excess benefit period which exceeds the amount, if any, which the claimant was liable to pay for that period under the original erroneous determination.

Recovery of excess benefit from prescribed benefits

91

(1) For the purposes of section 76(3)(c) of the Administration Act 1992 (deduction of excess council tax benefit from prescribed benefits), the benefits prescribed by this regulation are—

(a) any benefit under the Contributions and Benefits Act 1992, except guardian’s allowance;

(b) any benefit payable under the legislation of any member State, other than the United Kingdom, concerning the branches of social security mentioned in article 4(1) of Regulation (EEC) No. 1408/71⁷⁵ on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, whether or not the benefit has been acquired by virtue of the provisions of that Regulation.

(2) Where the Secretary of State is satisfied that—

(a) recoverable excess benefit has been allowed in consequence of a misrepresentation of or failure to disclose a material fact (in either case whether fraudulent or otherwise), by a claimant or any other person to whom council tax benefit has been allowed; and

(b) the person who misrepresented that fact or failed to disclose it is receiving a sufficient amount of one or more of the benefits prescribed in paragraph (1) to enable deductions to be made for the recovery of the excess,

he shall, if requested to do so by an appropriate authority under regulation 87 (methods of recovery) recover the excess by deduction from any of those benefits.

PART XII — Information

Information to be supplied by the Secretary of State to an appropriate authority

92

For the purposes of section 128(1) of the Administration Act 1992⁷⁶ (information which may be supplied by the Secretary of State where required by appropriate authorities in connection with the exercise of their functions relating to council tax benefit), the information prescribed by this regulation is—

(a) the name, date of birth and address of any person who is in receipt of income support and of any partner he may have;

(b) the date on which a claim for income support under Part VII of the Contributions and Benefits Act 1992 by a person was received by the appropriate social security office;

(d) where a person’s claim for income support has been disallowed, the reason for the disallowance;

(e) where an award of income support has been made to a person, the first day of entitlement to that benefit;

(f) the date on which a person’s entitlement to income support ended or is to end and the date on which the payment of income support ceased or is to cease;

(g) where a person’s entitlement to income support ends, the reason for it ending;

(h) the national insurance number in respect of any person who is in receipt of income support and of any partner he may have;

(i) where a person or any partner of his is in receipt of income support and changes his residence from the area of one appropriate authority to that of another, the date on which a claim for council tax benefit by that person or his partner is received by the appropriate social security office;

(j) where—

(i) a person in receipt of income support or any partner of his reports to an appropriate DSS office that another person is residing or has ceased to reside with him, and

(ii) that other person is a non-dependant,

the name and date of birth of that other person;

(k) any information not referred to in paragraphs (a) to (j) above which is required for the purpose of—

(i) the calculation and recovery of excess council tax benefit,

(ii) the investigation and prevention of offences relating to council tax benefit,

(iii) any proceedings for an offence relating to council tax benefit.

Information to be supplied by an appropriate authority to the Secretary of State

93

For the purposes of section 128(2) of the Administration Act 1992 (information which is to be supplied by an appropriate authority where required by the Secretary of State in connection with any of his functions under that Act or the Contributions and Benefits Act 1992), the information prescribed by this regulation is—

(a) that a claim for council tax benefit has been disallowed;

(b) the date on which a person’s entitlement to council tax benefit ended or is to end;

(i) the calculation and recovery of overpayments of benefits paid under the Contributions and Benefits Act 1992,

(ii) the investigation and prevention of offences relating to benefits under that Act,

(iii) any proceedings for offences relating to benefits under that Act.

SCHEDULE 1 — APPLICABLE AMOUNTS

PART I — PERSONAL ALLOWANCES

1

The amounts specified in column (2) below in respect of each person or couple specified in column (1) shall be the amounts specified for the purposes of regulations 8(a) and 9(a) and (b)—

(1)	(2)
Person or Couple	Amount
1 Single claimant aged— a not less than 18 but less than 25; b not less than 25.
1 a £33.60 b £42.45
2 Lone parent
2 a £42.45
3 Couple
3 a £66.60

2

The amounts specified in column (2) below in respect of each person specified in column (1) shall be the amounts specified for the purposes of regulations 8(b) and 9(c)—

(1)	(2)
Child or Young Person	Amount
Person aged— less than 11;
a £14.55
b not less than 11 but less than 16;
b £21.40
c not less than 16 but less than 18;
c £25.55
d not less than 18.
d £33.60

PART II — FAMILY PREMIUM

3

The amount for the purposes of regulations 8(c) and 9(d) in respect of a family of which at least one member is a child or young person shall be £9.30.

PART III — PREMIUMS

4

Except as provided in paragraph 5, the premiums specified in Part IV of this Schedule shall, for the purposes of regulations 8(d) and 9(e), be applicable to a claimant who satisfies the condition specified in paragraphs 8 to 16 in respect of that premium.

5

Subject to paragraph 6, where a claimant satisfies the conditions in respect of more than one premium in this Part of this Schedule, only one premium shall be applicable to him and, if they are different amounts, the higher or highest amount shall apply.

6

(1) The severe disability premium to which paragraph 14 applies may be applicable in addition to any other premium which may apply under this Schedule.

(2) The disabled child premium and the carer premium to which paragraphs 15 and 16 respectively apply may be applicable in addition to any other premium which may apply under this Schedule.

7

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

(a) in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979⁷⁷ applies, any period during which, apart from the provisions of those Regulations, he would be in receipt of that benefit; and

(b) any period spent by a person in undertaking a course of training or instruction provided or approved under section 2 of the Employment and Training Act 1973⁷⁸ or section 2 of the Enterprise and New Town (Scotland) Act 1990⁷⁹ for any period during which he is in receipt of a training allowance.

(2) For the purposes of the carer premium under paragraph 16, a person shall be treated as being in receipt of invalid care allowance by virtue of sub-paragraph (1)(a) only if and for so long as the person in respect of whose care the allowance has been claimed remains in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the Contributions and Benefits Act 1992.

Lone Parent Premium

8

The condition is that the claimant is a lone parent.

Pensioner Premium for persons under 75

9

The condition is that the claimant—

(a) is a single claimant or lone parent aged not less than 60 but less than 75; or

(b) has a partner and is, or his partner is, aged not less than 60 but less than 75.

Pensioner Premium for persons 75 and over

10

The condition is that the claimant—

(a) is a single claimant or lone parent aged not less than 75 but less than 80; or

(b) has a partner and is, or his partner is, aged not less than 75 but less than 80.

Higher Pensioner Premium

11

(1) Where the claimant is a single claimant or a lone parent, the condition is that—

(a) he is aged not less than 80; or

(b) he is aged less than 80 but not less than 60, and

(i) the additional condition specified in paragraph 13(1)(a) is satisfied, or

(ii) the claimant was in receipt of council tax benefit and the disability premium was applicable to him in respect of a benefit week within 8 weeks of his 60th birthday and he has, subject to sub-paragraph (3), remained continuously in receipt of council tax benefit since attaining that age.

(2) Where the claimant has a partner, the condition is that—

(a) he or his partner is aged not less than 80; or

(b) he or his partner is aged less than 80 but not less than 60 and either—

(i) the additional condition specified in paragraph 13(1)(a) is satisfied, or

(ii) the claimant was in receipt of council tax benefit and the disability premium was applicable to him in respect of a benefit week within 8 weeks of his 60th birthday and he has, subject to sub-paragraph (3), remained continuously in receipt of council tax benefit since attaining that age.

(3) For the purposes of this paragraph and paragraph 13—

(a) once the higher pensioner premium is applicable to a claimant, if he then ceases, for a period of 8 weeks or less, to be entitled to council tax benefit, he shall, on becoming reentitled to council tax benefit, thereafter be treated as having been continuously entitled to that benefit;

(b) where sub-paragraphs (1)(b)(ii) and (2)(b)(ii) apply, if a claimant ceases to be entitled to council tax benefit for a period not exceeding 8 weeks which includes his 60th birthday, he shall, on becoming re-entitled to council tax benefit, thereafter be treated as having been continuously entitled to that benefit;

(i) was entitled to housing benefit at any time in the period of 8 weeks before becoming entitled or re-entitled to council tax benefit, and

(ii) satisfied the conditions in respect of higher pensioner premium under paragraphs 10 and 12 of Schedule 2 to the Housing Benefit (General) Regulations 1987,

for the purpose of establishing entitlement or re-entitlement for council tax benefit, he or his partner shall be treated as satisfying the equivalent conditions for higher pensioner premium under this paragraph and paragraph 13.

Disability Premium

12

The condition is that—

(a) where the claimant is a single claimant or lone parent, he is aged less than 60 and the additional condition specified in paragraph 13 is satisfied; or

(b) where the claimant has a partner, either—

(i) the claimant is aged less than 60 and the additional condition specified in paragraph 13(1)(a) or (b) is satisfied by him, or

(ii) his partner is aged less than 60 and the additional condition specified in paragraph 13(1)(a) is satisfied by his partner.

Additional Condition for the Higher Pensioner and Disability Premiums

13

(1) Subject to sub-paragraph (2) and paragraph 7, the additional condition referred to in paragraphs 11 and 12 is that either—

(a) the claimant or, as the case may be, his partner—

(i) is in receipt of one or more of the following benefits: attendance allowance, disability living allowance, disability working allowance, mobility supplement, an invalidity pension under section 33 of the Contributions and Benefits Act 1992 or severe disablement allowance under section 68 of that Act but, in the case of invalidity pension or severe disablement allowance, only where it is paid in respect of him, or

(ii) was in receipt of invalidity pension under section 33 of the Contributions and Benefits Act 1992 when entitlement to that benefit ceased on account of the payment of a retirement pension under that Act and the claimant has since remained continuously entitled to community charge benefit or, as the case may be, council tax benefit and, if the invalidity pension was payable to his partner, the partner is still a member of the family, or

(iii) except where paragraph (1)(a), (b), (c)(ii) or (d)(ii) of regulation 10 (patients) applies, was in receipt of attendance allowance, or disability living allowance but payment of the benefit has been suspended in accordance with regulations made under section 113(2) of the Contributions and Benefits Act 1992, or

(iv) is provided by the Secretary of State with an invalid carriage or other vehicle under section 5(2) of the National Health Service Act 1977⁸⁰ (other services) or, in Scotland, under section 46 of the National Health Service (Scotland) Act 1978⁸¹ (provision of services) or receives payments by way of grant from the Secretary of State under paragraph 2 of Schedule 2 to that 1977 Act (additional provisions as to vehicles) or under that section 46, or

(v) is blind and in consequence registered in a register compiled by a local authority under section 29 of the National Assistance Act 1948⁸² (welfare services) or has been certified as blind and in consequence he is registered in a register maintained by or on behalf of a regional or islands council; or

(b) the circumstances of the claimant fall, and have fallen, in respect of a continuous period of not less than 28 weeks, within sub-paragraph (b) or, if he was in Northern Ireland for the whole or part of that period, within one or more comparable Northern Irish provisions.

(2) For the purposes of sub-paragraph (1)(a)(v), a person who has ceased to be registered as blind on regaining his eyesight shall nevertheless be treated as blind and as satisfying the additional condition set out in that sub-paragraph for a period of 28 weeks following the date on which he ceased to be so registered.

(3) For the purposes of sub-paragraph (1)(b), once the higher pensioner premium or the disability premium is applicable to a claimant by virtue of his satisfying the additional condition specified in that provision, if he then ceases, for a period of 8 weeks or less, to be treated as incapable of work for the purposes of the provisions specified in that provision he shall, on again becoming so incapable of work, immediately thereafter be treated as satisfying the condition in sub-paragraph (1)(b).

(4) For the purposes of sub-paragraph (1)(a)(ii) and (iii), once the higher pensioner premium is applicable to the claimant by virtue of his satisfying the additional condition specified in those provisions, if he then ceases, for a period of 8 weeks or less, to be entitled to council tax benefit, he shall on again becoming so entitled to council tax benefit, immediately thereafter be treated as satisfying the additional condition in sub-paragraph (1)(a)(ii) and (iii).

(5) For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to a claimant by virtue of his satisfying the additional condition specified in that provision, he shall continue to be treated as satisfying that condition for any period spent by him in undertaking a course of training provided under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990⁸³ or for any period during which he is in receipt of a training allowance.

(6) For the purposes of sub-paragraph (1)(b), the circumstances of a claimant fall within this sub-paragraph if—

(a) he provides evidence of incapacity in accordance with regulation 2 of the Social Security (Medical Evidence) Regulations 1976⁸⁴ (evidence of incapacity for work) in support of a claim for sickness benefit, invalidity pension or severe disablement allowance within the meaning of sections 31, 33 or 68 of the Contributions and Benefits Act 1992, provided that an adjudication officer has not determined he is not incapable of work, or

(b) he is in receipt of statutory sick pay within the meaning of Part XI of the Contributions and Benefits Act 1992.

(7) For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to a claimant by virtue of his satisfying the additional condition specified in that provision, he shall continue to be treated as satisfying that condition for any period spent by him in undertaking a course of training provided under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990.

Severe Disability Premium

14

(1) The condition is that the claimant is a severely disabled person.

(2) For the purposes of sub-paragraph (1), a claimant shall be treated as being a severely disabled person if, and only if—

(a) in the case of a single claimant or lone parent—

(i) he is in receipt of attendance allowance, or the care component of disability living allowance by at the highest or middle rate prescribed in accordance with section 72(3) of the Contributions and Benefits Act 1992, and

(ii) subject to sub-paragraph (3), he has no non-dependants aged 18 or over residing with him, and

(iii) an invalid care allowance under section 70 of the Contributions and Benefits Act 1992 is not in payment to anyone in respect of caring for him;

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

(i) the claimant is in receipt of attendance allowance, or disability living allowance by virtue of entitlement to the care component at the highest or middle rate prescribed in accordance with section 72(3) of the Contributions and Benefits Act 1992, and

(ii) his partner is also in receipt of such an allowance or, if he is a member of a polygamous marriage, all the partners of that marriage are in receipt of such an allowance, and

(iii) subject to sub-paragraph (3), the claimant has no non-dependants aged 18 or over residing with him,

and either an invalid care allowance is in payment to someone in respect of caring for only one of a couple or, in the case of a polygamous marriage for one or more but not all the partners of the marriage, or else such an allowance is not in payment to anyone in respect of caring for either member of a couple or any partner of a polygamous marriage.

(3) For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account shall be taken of either—

(a) a person receiving attendance allowance, or disability living allowance by virtue of entitlement to the care component at the highest or middle rate prescribed in accordance with section 72(3) of the Contributions and Benefits Act 1992, or

(b) a boarder.

Disabled Child Premium

15

The condition is that a child or young person for whom the claimant or partner of his is responsible and who is a member of the claimant’s household—

(a) has no capital or capital which, if calculated in accordance with Chapter VI of Part IV in like manner as for the claimant would not exceed £3,000; and

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

Carer Premium

16

(1) The condition is that the claimant or his partner is, or both of them are, in receipt of invalid care allowance under section 70 of the Contributions and Benefits Act 1992.

(2) If a claimant or his partner, or both of them, would be in receipt of invalid care allowance but for the provisions of the Social Security (Overlapping Benefits) Regulations 1979, where—

(a) the claim for that allowance was made on or after the 1st October 1990, and

(b) the person or persons in respect of whose care the allowance has been claimed remains or remain in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the Contributions and Benefits Act 1992,

he or his partner, or both of them, as the case may be, shall be treated for the purposes of subparagraph (1) as being in receipt of invalid care allowance.

(3) Where a carer premium is awarded but the person in respect of whom it is awarded either ceases to be in receipt of invalid care allowance or ceases to be treated as being in receipt of invalid care allowance, the condition for the award of the premium shall be treated as satisfied for a period of 8 weeks from the date on which that person ceased to be in receipt of, or ceased to be treated as being in receipt of, invalid care allowance.

(4) Where a person who has been receiving, or who has been treated as receiving invalid care allowance, ceases to be in receipt of, or treated as being in receipt of that allowance and makes a claim for council tax benefit, the condition for the award of the carer premium shall be treated as satisfied for a period of 8 weeks from the date the person was last in receipt of, or was last treated as being in receipt of, invalid care allowance.

Persons in receipt of concessionary payments

17

For the purpose of determining whether a premium is applicable to a person under paragraphs 13 to 16, any concessionary payment made to compensate that person for the nonpayment of any benefit mentioned in those paragraphs shall be treated as if it were a payment of that benefit.

Person in receipt of benefit for another

18

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

PART IV — AMOUNTS OF PREMIUMS SPECIFIED IN PART III

19

—

(1) Lone Parent Premium

SCHEDULE 2 — AMOUNT OF ALTERNATIVE MAXIMUM COUNCIL TAX BENEFIT

1

(1) Subject to paragraphs 2 and 3, the alternative maximum council tax benefit in respect of a day for the purpose of regulation 54 shall be determined in accordance with the following Table and in this Table “second adult” means any person or persons residing with the claimant to whom section 131(6) of the Contributions and Benefits Act 1992 applies.

(2) In this Schedule “council tax due in respect of that day” means the council tax payable under section 10 or 78 of the 1992 Act less any reductions made under section 13 or 80 (reduced amounts of council tax).

(1)	(2)
Second adult	Alternative maximum council tax benefit
a Where the second adult or all second adults are in receipt of income support;	a 25 per cent. of the council tax due in respect of that day;
b Where the gross income of the second adult or, where there is more than one second adult, their aggregate gross income disregarding any income of persons on income support,	b
i does not exceed £100 per week;	i 15 per cent. of the council tax due in respect of that day;
ii exceeds £100 per week but does not exceed £130 per week;	ii 7.5 per cent. of the council tax due in respect of that day.

2

In determining a second adult’s gross income for the purposes of this Schedule, there shall be disregarded from that income any attendance allowance, or any disability living allowance under section 71 of the Contributions and Benefits Act 1992.

3

Where there are two or more second adults residing with the claimant for benefit and any such second adult falls to be disregarded for the purposes of discount in accordance with Schedule 1 of the 1992 Act, his income shall be disregarded in determining the amount of any alternative maximum council tax benefit, unless that second adult is a member of a couple and his partner does not fall to be disregarded for the purposes of discount.

SCHEDULE 3 — SUMS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS

1

In the case of a claimant who has been engaged in remunerative work as an employed earner or, had the employment been in Great Britain, would have been so engaged—

(a) any earnings paid or due to be paid in respect of that employment which has been terminated—

(i) by way of retirement but only if on retirement he is entitled to a retirement pension under the Contributions and Benefits Act 1992, or would be so entitled if he satisfied the contribution condtions,

(ii) otherwise than by retirement except earnings to which regulation 19(1)(b) to (e) and (g) to (i) (earnings of employed earners) applies;

(b) any earnings paid or due to be paid in respect of that employment which has been interrupted except earnings to which regulation 19(1)(d) and (e) applies.

2

In the case of a claimant who has been engaged in part-time employment as an employed earner or, had the employment been in Great Britain, would have been so engaged before he made a claim for council tax benefit, any earnings paid or due to be paid in respect of that employment which has been terminated or interrupted before the claim is made except earnings to which regulation 19(1)(e) applies.

3

(1) In a case to which this paragraph applies, £15; but notwithstanding regulation 11 (calculation of income and capital of members of a claimant’s family and of a polygamous marriage) if this paragraph applies to a claimant it shall not apply to his partner except where, and to the extent that, the earnings of the claimant which are to be disregarded under this paragraph are less than £15.

(2) This paragraph applies where the claimant’s applicable amount includes the amount by way of the disability premium or severe disability premium under Schedule 1 (applicable amounts).

(3) This paragraph applies where—

(a) the claimant is a member of a couple and his applicable amount would, but for the higher pensioner premium under Schedule 1 being applicable, include an amount by way of the disability premium under that Schedule; and

(b) he or his partner is under the age of 60 and at least one is engaged in employment.

(4) This paragraph applies where—

(a) the claimant’s applicable amount includes an amount by way of the higher pensioner premium under Schedule 1; and

(b) the claimant or, if he is a member of a couple, either he or his partner has attained the age of 60; and

(c) immediately before attaining that age he or, as the case may be, he or his partner was engaged in employment and the claimant was entitled by virtue of sub-paragraph (2) to a disregard of £15; and

(d) he or, if he is a member of a couple, he or his partner has continued in employment.

(5) This paragraph applies where—

(a) the claimant is a member of a couple and his applicable amount would include an amount by way of the disability premium under Schedule 1, but for—

(i) the pensioner premium for persons aged 75 and over under that Schedule being applicable; or

(ii) the higher pensioner premium under that Schedule being applicable; and

(b) he or his partner has attained the age of 75 but is under the age of 80 and the other is under the age of 60 and at least one member of the couple is engaged in employment.

(6) This paragraph applies where—

(a) the claimant is a member of a couple and he or his partner has attained the age of 75 but is under the age of 80 and the other has attained the age of 60; and

(b) immediately before the younger member attained that age either was engaged in employment and the claimant was entitled by virtue of sub-paragraph (5) to a disregard of £15; and

(7) For the purposes of this paragraph, no account shall be taken of any period not exceeding eight consecutive weeks occurring on or after the date on which the claimant or, if he is a member of a couple, he or his partner attained the age of 60 during which either or both ceased to be engaged in employment or the claimant ceased to be entitled to any or all of the following benefits namely community charge benefit, council tax benefit or housing benefit.

4

If an amount by way of a lone parent premium under Schedule 1 (applicable amounts) is or, but for any pensioner premium, higher pensioner premium or disability premium being applicable to him, would be included in the calculation of the claimant’s applicable amount, £25.

5

In a case where paragraph 3 does not apply to the claimant and he is one of a couple and a member of that couple is in employment, £10; but, notwithstanding regulation 11 (calculation of income and capital of members of claimant’s family and of a polygamous marriage), if this paragraph applies to a claimant it shall not apply to his partner except where, and to the extent that, the earnings of the claimant which are to be disregarded under this paragraph are less than £10.

6

(1) In a case to which neither paragraph 3 nor 4 applies to the claimant, £15 of earnings derived from one or more employments as—

(a) a part-time fireman in a fire brigade maintained in pursuance of the Fire Services Acts 1947 to 1959⁸⁵;

(b) an auxiliary coastguard in respect of coast rescue activities;

(d) a member of any territorial or reserve force prescribed in Part I of Schedule 3 to the Social Security (Contributions) Regulations 1979⁸⁶;

but, notwithstanding regulation 11 (calculation of income and capital of members of claimant’s family and of a polygamous marriage), if this paragraph applies to a claimant it shall not apply to his partner except to the extent specified in sub-paragraph (2).

(2) If the claimant’s partner is engaged in employment—

(a) specified in sub-paragraph (1), so much of his earnings as would not in aggregate with the amount of the claimant’s earnings disregarded under this paragraph exceed £15;

(b) other than one specified in sub-paragraph (1), so much of his earnings from that employment up to £10 as would not in aggregate with the claimant’s earnings disregarded under this paragraph exceed £15.

7

Where the claimant is engaged in one or more employments specified in paragraph 6(1), but his earnings derived from such employments are less than £15 in any week and he is also engaged in any other employment so much of his earnings from that other employment, up to £5, if he is a single claimant, or up to £10 if he has a partner, as would not in aggregate with the amount of his earnings disregarded under paragraph 6 exceed £15.

8

In a case to which none of the paragraphs 3 to 7 applies, £5.

9

Any amount or the balance of any amount which would fall to be disregarded under paragraph 17, 18 or 28 of Schedule 4 had the claimant’s income which does not consist of earnings been sufficient to entitle him to the full disregard thereunder.

10

Where a claimant is on income support, his earnings.

11

Any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of those earnings.

12

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

13

Any earnings of a child or young person except earnings to which paragraph 14 applies.

14

In the case of earnings of a young person who has ceased full-time education for the purposes of section 142 of the Contributions and Benefits Act 1992 (meaning of child) and who is engaged in remunerative work—

(a) if an amount by way of a disabled child premium under Schedule 1 is included in the calculation of his applicable amount, £15;

(b) in any other case, £5.

15

In this Schedule “part-time employment” means employment in which the person is engaged on average for less than 16 hours a week.

SCHEDULE 4 — SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS

1

Any amount paid by way of tax on income which is to be taken into account under regulation 24 (calculation of income other than earnings).

2

Any payment in respect of any expenses incurred by a claimant who is—

(a) engaged by a charitable or voluntary body, or

(b) a volunteer,

if he otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under regulation 26(4) (notional income).

3

In the case of employment as an employed earner, any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment.

4

Where a claimant is on income support, the whole of his income.

5

Any disability living allowance.

6

Any concessionary payment made to compensate for the non-payment of—

(a) any payment specified in paragraph 5 or 8;

(b) income support;

7

Any mobility supplement under article 26A of the Naval, Military and Air Forces etc (Disablement and Death) Service Pensions Order 1983⁸⁸ (including such a supplement by virtue of any other scheme or order) or under article 25A of the Personal Injuries (Civilians) Scheme 1983⁸⁹ or any payment intended to compensate for the non-payment of such a supplement.

8

Any attendance allowance.

9

Any payment to the claimant as holder of the Victoria Cross or of the George Cross or any analogous payment.

10

Any sum in respect of a course of study attended by a child or young person payable by virtue of Regulations made under section 81 of the Education Act 1944⁹⁰ (assistance by means of scholarships or otherwise), or by virtue of section 2(1) of the Education Act 1962⁹¹ (awards for courses of further education), or section 49 of the Education (Scotland) Act 1980⁹² (power to assist persons to take advantage of educational facilities).

11

In the case of a claimant participating in arrangements for training made under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990⁹³ or attending at an employment rehabilitation centre established under that section of the 1973 Act—

(a) any travelling expenses reimbursed to the claimant;

(b) if he receives an allowance under section 2(2)(d) of the 1973 Act or section 2(4)(c) of the 1990 Act, such amount, if any, of that allowance expressed to be a living away from home allowance;

but this paragraph, except in so far as it relates to a payment under sub-paragraph (a), (b) or (c), does not apply to any part of any allowance under section 2(2)(d) of the 1973 Act or section 2(4)(c) of the 1990 Act.

12

Any Job Start Allowance payable under section 2(1) of the Employment and Training Act 1973.

13

(1) Except where sub-paragraph (2) applies and subject to sub-paragraph (3) and paragraphs 34 and 35, £10 of any charitable payment or of any voluntary payment made or due to be made at regular intervals.

(2) Subject to sub-paragraph (3) and paragraph 35, any charitable payment or voluntary payment made or due to be made at regular intervals which is intended and used for an item other than food, ordinary clothing or footwear, household fuel, eligible rent, council tax or water charges of a single claimant or, as the case may be, of the claimant or any other member of his family or is used for any council tax or water charges for which that claimant or member is liable.

(3) Sub-paragraphs (1) and (2) shall not apply to a payment which is made or due to be made by—

(a) a former partner of the claimant, or a former partner of any member of the claimant’s family; or

(b) the parent of a child or young person where that child or young person is a member of the claimant’s family.

(4) For the purposes of sub-paragraph (1) where a number of charitable or voluntary payments fall to be taken into account in any one week they shall be treated as though they were one such payment.

(5) For the purposes of sub-paragraph (2) the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.

14

Subject to paragraph 34, £10 of any of the following, namely—

(a) war disablement pension or war widow’s pension or a payment made to compensate for the non-payment of such a pension;

(b) a pension paid by the government of a country outside Great Britain which is either

(i) analogous to a war disablement pension; or

(ii) analogous to a war widow’s pension;

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

15

(1) Any income derived from capital to which the claimant is or is treated under regulation 36 (capital jointly held) as beneficially entitled but, subject to sub-paragraph (2), not income derived from capital disregarded under paragraph 1, 2, 4, 7, 13 or 24 to 27 of Schedule 5.

(2) Income derived from capital disregarded under paragraph 2, 4 or 24 to 27 of Schedule 5 but only to the extent of—

(a) any mortgage payments made in respect of the dwelling and premises; or

(b) any—

(i) council tax, or

(ii) charges for water or services to which Schedule 11 paragraph 1(a) or (b) of the 1992 Act refer, which the claimant is liable to pay in respect of the dwelling or premises, in the period during which that income accrued.

16

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

(a) that the loan was made as part of a scheme under which not less than 90% of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as “the annuitants”) who include the person to whom the loan was made;

(b) that the interest on the loan is payable by the person to whom it was made or by one of the annuitants;

(c) that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65;

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

(e) that the person to whom the loan was made or one of the annuitants occupies the dwelling on which it was secured as his home at the time the interest is paid,

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

(i) where, or insofar as, section 369 of the Income and Corporation Taxes Act 1988⁹⁴ (mortgage interest payable under deduction of tax) applies to the payments of interest on the loan, the interest which is payable after deduction of a sum equal to income tax on such payments at the basic rate for the year of assessment in which the payment of interest becomes due,

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

17

Where the claimant makes a parental contribution in respect of a student attending a course at an establishment in the United Kingdom or undergoing education in the United Kingdom, which contribution has been assessed for the purposes of calculating—

(a) under regulations made in exercise of the powers conferred by section 1 of the Education Act 1962⁹⁵, that student’s award under that section;

(b) that student’s award under section 2 of that Act; or

(c) under regulations made in exercise of the powers conferred by section 49 of the Education (Scotland) Act 1980⁹⁶, that student’s bursary, scholarship, or other allowance under that section or under regulations made in exercise of the powers conferred by section 73 of that Act of 1980, any payment to that student under that section,

an amount equal to the weekly amount of that parental contribution, but only in respect of the period for which that contribution is assessed as being payable.

18

(1) Where the claimant is the parent of a student aged under 25 in advanced education who either—

(a) is not in receipt of an award or grant in respect of that education; or

(b) is in receipt of an award under section 2 of the Education Act 1962 (discretionary awards) or a bursary, scholarship or other allowance under section 49(1) of the Education (Scotland) Act 1980, or a payment under section 73 of that Act of 1980,

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

(2) For the purposes of sub-paragraph (1), the amount shall be equal to—

(a) the weekly amount of the payments; or

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

whichever is less.

19

Any payment made to the claimant by a child or young person or a non-dependant.

20

Where the claimant occupies a dwelling as his home which is also occupied by a person other than one to whom paragraph 19 refers and that person is contractually liable to make payments in respect of his occupation of the dwelling to the claimant—

(a) £4 of any payment made by that person; and

(b) a further £8.60 where the payment is inclusive of an amount for heating.

21

Where the claimant occupies a dwelling as his home which is also occupied by a boarder and payments are made by the boarder in respect of his occupation—

(a) £20.00 of any payment made by that boarder; and

(b) where any payment exceeds £20.00, 50% of the excess.

22

Any income in kind.

23

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

24

(1) Any payment made to the claimant in respect of a person who is a member of his family—

(a) in accordance with regulations made pursuant to section 57A of the Adoption Act 1976⁹⁷ (permitted allowances) or with a scheme approved by the Secretary of State under section 51 of the Adoption (Scotland) Act 1978⁹⁸ (schemes for payments of allowances to adopters);

(b) which is a payment made by a local authority, in pursuance of section 15(1) of, and paragraph 15 of Schedule 1 to the Children Act 1989⁹⁹ (local authority contribution to a child’s maintenance where the child is living with a person as a result of a residence order) or as the case may be, section 50 of the Children Act 1975¹⁰⁰ (payment towards maintenance of children),

to the extent specified in sub-paragraph (2).

(2) In the case of a child or young person—

(a) to whom regulation 27(2) applies (capital in excess of £3,000), the whole payment;

(b) to whom that regulation does not apply, so much of the weekly amount of the payment as exceeds the amount included under Schedule 1 in the calculation of the claimant’s applicable amount for that child or young person by way of the personal allowance and disabled child premium, if any.

25

Any payment made by a local authority to the claimant with whom a person is accommodated by virtue of arrangements made under section 23(2)(a) of the Children Act 1989 or, as the case may be, section 21 of the Social Work (Scotland) Act 1968¹⁰¹ or by a voluntary organisation under section 59(1)(a) of the 1989 Act or by a care authority under regulation 9 of the Boarding Out and Fostering of Children (Scotland) Regulations 1985¹⁰² (provision of accommodation and maintenance for children by local authorities and voluntary organisations).

26

Any payment made by a health authority, local authority or voluntary organisation to the claimant in respect of a person who is not normally a member of the claimant’s household but is temporarily in his care.

27

Any payment made by a local authority in accordance with section 17 or 24 of the Children Act 1989 or, as the case may be, section 12, 24 or 26 of the Social Work (Scotland) Act 1968 (provision of services for children and their families and advice and assistance to certain children).

28

An amount equal to any maintenance payment made by the claimant to his former partner or in respect of his children other than children who are members of his household.

29

Any payment received under an insurance policy taken out to insure against the risk of being unable to maintain repayments on a loan for the purchase of the dwelling which the claimant occupies as his home and secured on that dwelling to the extent that it does not exceed the amount calculated, on a weekly basis, of that repayment.

30

Any payment of income which by virtue of regulation 31 (income treated as capital) is to be treated as capital.

31

Any social fund payments made pursuant to Part VIII of the Contributions and Benefits Act 1992.

32

Any payment under section 148 of the Contributions and Benefits Act 1992 (pensioners' Christmas bonus).

33

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

34

The total of claimant’s income or, if he is a member of a family, the family’s income and the income of any person which he is treated as possessing under regulation 11(3) (calculation of income and capital of members of claimant’s family and of a polygamous marriage) to be disregarded under regulation 43(2)(b) and regulation 44(1)(e) (calculation of covenant income where a contribution is assessed, covenant income where no grant income or no contribution is assessed), regulation 47(2) (treatment of student loans) and paragraphs 13 and 14 shall in no case exceed £10 per week.

35

(1) Any payment made under the Trusts, the Fund or the Independent Living Fund.

(2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of—

(a) that person’s partner or former partner from whom he is not, or where that person has died was not, estranged or divorced;

(b) any child who is a member of that person’s family or who was such a member and who is a member of the claimant’s family; or

(c) any young person who is a member of that person’s family or who was such a member and who is a member of the claimant’s family.

(3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced, which derives from a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of—

(a) the person who is suffering from haemophilia or who is a qualifying person;

(b) any child who is a member of that person’s family or who was such a member and who is a member of the claimant’s family; or

(c) any young person who is a member of that person’s family or who was such a member and who is a member of the claimant’s family.

(4) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under any of the Trusts to which sub-paragraph (1) refers, where—

(a) that person has no partner or former partner from whom he is not estranged or divorced, nor any child or young person who is or had been a member of that person’s family; and

(b) the payment is made either—

(i) to that person’s parent or step-parent, or

(ii) where that person at the date of the payment is a child, a young person or a student who has not completed his full-time education and has no parent or step-parent, to his guardian,

but only for a period from the date of the payment until the end of two years from that person’s death.

(5) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under any of the Trusts to which sub-paragraph (1) refers, where—

(a) that person at the date of his death (the relevant date) had no partner or former partner from whom he was not estranged or divorced, nor any child or young person who was or had been a member of his family; and

(b) the payment is made either—

(i) to that person’s parent or step-parent, or

(ii) where that person at the relevant date was a child, a young person or a student who had not completed his full-time education and had no parent or step-parent, to his guardian,

but only for a period of two years from the relevant date.

(6) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any income which derives from any payment of income or capital made under or deriving from any of the Trusts.

(7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts shall be construed as including a reference to the Fund.

36

Any housing benefit.

37

Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.

38

Any payment by the Secretary of State to compensate for the loss of housing benefit supplement under regulation 19 of the Supplementary Benefit (Requirements) Regulations 1983¹⁰³.

39

Any resettlement benefit which is paid to the claimant by virtue of regulation 3 of the Social Security (Hospital In-Patients) Amendment (No. 2) Regulations 1987¹⁰⁴.

40

Any payment to a juror or witness in respect of attendance at a court other than compensation for loss of earnings or for the loss of a benefit payable under the Contributions and Benefits Act 1992.

41

Any payment in consequence of a reduction of a personal community charge pursuant to regulations under section 13A of the Local Government Finance Act 1988¹⁰⁵ or section 9A of the Abolition of Domestic Rates Etc (Scotland) Act 1987¹⁰⁶ (reduction of liability for personal community charges) or reduction of council tax either under section 13 or, as the case may be, section 80 of the 1992 Act.

42

Any special war widows payment made under—

(a) the Naval and Marine Pay and Pensions (Special War Widows Payment) Order 1990 made under section 3 of the Naval and Marine Pay and Pensions Act 1865¹⁰⁷;

(b) the Royal Warrant dated 19th February 1990 amending the Schedule to the Army Pensions Warrant 1977¹⁰⁸;

(d) the Home Guard War Widows Special Payments Regulations 1990 made under section 151 of the Reserve Forces Act 1980¹¹⁰;

(e) the Orders dated 19th February 1990 amending orders made on 12th December 1980 concerning the Ulster Defence Regiment made in each case under Section 140 of the Reserve Forces Act 1980¹¹¹,

and any analogous payment made by the Secretary of State for Defence to any person who is not a person entitled under the provisions mentioned in sub-paragraphs (a) to (e) of this paragraph.

43

(1) Any payment or repayment made—

(a) as respects England and Wales, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) Regulations 1988¹¹² (travelling expenses and health service supplies);

(b) as respects Scotland, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) Regulations 1988¹¹³ (travelling expenses and health services supplies).

(2) Any payment or repayment made by the Secretary of State for Health, the Secretary of State for Scotland or the Secretary of State for Wales which is analogous to a payment or repayment mentioned in sub-paragraph (1).

44

Any payment made under regulation 9 to 11 or regulation 13 of the Welfare Food Regulations 1988¹¹⁴ (payments made in place of milk tokens or the supply of vitamins).

45

Any payment made by either the Secretary of State for the Home Department or by the Secretary of State for Scotland under a scheme established to assist relatives and other persons to visit persons in custody.

46

(1) Where a claimant’s applicable amount includes an amount by way of the family premium, £15 of any payment of maintenance, whether under a court order or not, which is made or due to be made by—

(a) the claimant’s former partner, or the claimant’s partner’s former partner; or

(b) the parent of a child or young person where that child or young person is a member of the claimant’s family except where that parent is the claimant or the claimant’s partner.

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

47

Any payment made by the Secretary of State to compensate a person who was entitled to supplementary benefit in respect of a period ending immediately before 11th April 1988 but who did not become entitled to income support in respect of a period beginning with that day.

48

Any payment (other than a training allowance) made, whether by the Secretary of State or any other person, under the Disabled Persons Employment Act 1944¹¹⁵ or in accordance with arrangements made under section 2 of the Employment and Training Act 1973 to assist disabled persons to obtain or retain employment despite their disability.

SCHEDULE 5 — CAPITAL TO BE DISREGARDED

1

The dwelling together with any garage, garden and outbuildings, normally occupied by the claimant as his home including any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular any croft land on which the dwelling is situated; but, notwithstanding regulation 11 (calculation of income and capital of members of claimant’s family and of a polygamous marriage), only one dwelling shall be disregarded under this paragraph.

2

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

3

Any sum directly attributable to the proceeds of sale of any premises formerly occupied by the claimant as his home which is to be used for the purchase of other premises intended for such occupation within 26 weeks of the date of sale or such longer period as is reasonable in the circumstances to enable the claimant to complete the purchase.

4

Any premises occupied in whole or in part—

(a) by a partner or relative of a single claimant or any member of the family as his home where that person is either aged 60 or over or incapacitated;

(b) by the former partner of the claimant as his home; but this provision shall not apply where the former partner is a person from whom the claimant is estranged or divorced.

5

Where a claimant is on income support, the whole of his capital.

6

Any reversionary interest.

7

(1) The assets of any business owned in whole or in part by the claimant and for the purposes of which he is engaged as a self-employed earner, or if he has ceased to be so engaged, for such period as may be reasonable in the circumstances to allow for disposal of any such asset.

(2) The assets of any business owned in whole or in part by the claimant where—

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

(b) he intends to become engaged or, as the case may be, re-engaged as a self-employed earner in that business as soon as he recovers or is able to become engaged, or reengaged, in that business;

a period of 26 weeks from the date on which the claim for council tax benefit is made, or is treated as made, or, if it is unreasonable to expect him to become engaged or re-engaged in that business within that period, for such longer period as is reasonable in the circumstances to enable him to become so engaged or re-engaged.

8

Any arrears of, or any concessionary payment made to compensate for arrears due to the non-payment of—

(a) any payment specified in paragraph 5, 7 or 8 of Schedule 4;

(b) an income-related benefit or supplementary benefit, family income supplement under the Family Income Supplements Act 1970¹¹⁶ or housing benefit under Part II of the Social Security and Housing Benefits Act 1982¹¹⁷,

but only for a period of 52 weeks from the date of the receipt of arrears or of the concessionary payment.

9

Any sum—

(a) paid to the claimant in consequence of damage to, or loss of the home or any personal possession and intended for its repair or replacement; or

(b) acquired by the claimant (whether as a loan or otherwise) on the express condition that it is to be used for effecting essential repairs or improvement to the home,

which is to be used for the intended purpose for a period of 26 weeks from the date on which it was so paid or acquired or such longer period as is reasonable in the circumstances to effect the repairs, replacement or improvement.

10

Any sum—

(a) deposited with a housing association as defined in section 1(1) of the Housing Associations Act 1985¹¹⁸ or section 338(1) of the Housing (Scotland) Act 1987¹¹⁹ as a condition of occupying the home;

(b) which was so deposited and which is to be used for the purchase of another home, for the period of 26 weeks or such longer period as may be reasonable in the circumstances to enable the claimant to complete the purchase.

11

Any personal possessions except those which have been acquired by the claimant with the intention of reducing his capital in order to secure entitlement to council tax benefit or to increase the amount of that benefit.

12

The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.

13

Where the funds of a trust are derived from a payment made in consequence of any personal injury to the claimant the value of the trust fund and the value of the right to receive any payment under that trust.

14

The value of the right to receive any income under a life interest or from a liferent.

15

The value of the right to receive any income which is disregarded under paragraph 11 of Schedule 3 or paragraph 23 of Schedule 4.

16

The surrender value of any policy of life insurance.

17

Where any payment of capital falls to be made by instalments, the value of the right to receive any outstanding instalments.

18

19

Any social fund payment made pursuant to Part VIII of the Contributions and Benefits Act 1992.

20

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988¹²⁰ (mortgage interest payable under deducation of tax) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements to the home.

21

Any capital which by virtue of regulation 25 or 47 (capital treated as income or treatment of student loans) is to be treated as income.

22

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

23

(1) Any payment made under the Trusts, the Fund or the Independent Living Fund.

(2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of—

(a) that person’s partner or former partner from whom he is not, or where that person has died was not, estranged or divorced;

(b) any child who is a member of that person’s family or who was such a member and who is a member of the claimant’s family; or

(c) any young person who is a member of that person’s family or who was such a member and who is a member of the claimant’s family.

(3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced, which derives from a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of—

(a) the person who is suffering from haemophilia or who is a qualifying person;

(b) any child who is a member of that person’s family or who was such a member and who is a member of the claimant’s family; or

(c) any young person who is a member of that person’s family or who was such a member and who is a member of the claimant’s family.

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