The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

Made: 16th November 2012

Laid before Parliament: 22nd November 2012

Coming into force: 27th November 2012

The Secretary of State makes the following Regulations in exercise of the powers conferred by section 113(1) and (2) of, and paragraph 2 of Schedule 1A to, the Local Government Finance Act 1992[^f00001]:

PART 1 — General

Citation, commencement and application

1

• (1) These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 and come into force on 27th November 2012.

• (2) These Regulations apply in relation to billing authorities in England.

• (3) These Regulations apply in relation to council tax reduction schemes made by billing authorities for financial years beginning on or after 1st April 2013.

Interpretation

2

• (1) In these Regulations—

• “the 1992 Act” means the Local Government Finance Act 1992;

• “Abbeyfield Home” means an establishment run by the Abbeyfield Society including all bodies corporate or unincorporated which are affiliated to that society;

• “adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996[^f00002];

• “adult disability payment” has the meaning given in regulation 2 of the DAWAP Regulations;

• “AFIP” means an armed forces independence payment payable in accordance with an armed and reserve forces compensation scheme established under section 1(2) of the Armed Forces(Pensions and Compensation) Act 2004[^f00003];

• “alternative maximum council tax reduction” means the amount determined in accordance with Part 4 of Schedule 1 and Schedule 3;

• “applicable amount” means the amount calculated in accordance with paragraph 6 of Schedule 1 and Schedule 2;

• “applicant” means a person who has made an application;

• “application” means an application for a reduction under a scheme;

• “approved blood scheme” means a scheme established or approved by the Secretary of State, or trust established with funds provided by the Secretary of State, for the purpose of providing compensation in respect of a person having been infected from contaminated blood products;

• “assessment period” means—in relation to the earnings of a self-employed earner, the period determined in accordance with paragraph 20 of Schedule 1 for the purpose of calculating the weekly earnings of the applicant; orin relation to any other income, the period determined in accordance with paragraph 17 of Schedule 1 for the purpose of calculating the weekly income of the applicant;

• “attendance allowance” means—an attendance allowance under Part 3 of the SSCBA[^f00004];an increase of disablement pension under section 104 or 105 of that Act;a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983[^f00005] or any analogous payment; orany payment based on need for attendance which is paid as part of a war disablement pension;

• “basic rate” has the meaning given by the Income Tax Act 2007[^f00006];

• “the benefit Acts” means the SSCBA, the Jobseekers Act 1995[^f00007], the State Pension Credit Act 2002[^f00008] , the Welfare Reform Act 2007 and the Pensions Act 2014;

• “board and lodging accommodation” means accommodation provided to a person or, if he is a member of a family, to him or any other member of his family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which both are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of his family) and are consumed in that accommodation or associated premises;

• “care home” in England has the meaning given by section 3 of the Care Standards Act 2000[^f00010] and in Scotland means a care home service within the meaning given by section 2(3) of the Regulation of Care (Scotland) Act 2001[^f00011] and in Northern Ireland means a nursing home within the meaning of Article 11 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003[^f00012] or a residential care home within the meaning of Article 10 of that Order , and in Wales means a care home service, within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, which is provided wholly or mainly to adults;

• “carer support payment” means carer’s assistance given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023;

• “the Caxton Foundation” means the charitable trust of that name established on 28th March 2011 out of funds provided by the Secretary of State for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions;

• “child” means a person under the age of 16;

• “child benefit” has the meaning given by section 141 of the SSCBA[^f00013];

• “child disability payment” has the meaning given by regulation 2 of the DACYP Regulations;

• “child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002[^f00014];

• “close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or if any of the preceding persons is one member of a couple, the other member of that couple;

• “concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act 2002[^f00015] are charged;

• “contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act 2007 as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance and a contributory allowance under Part 1 of the Welfare Reform Act 2007 as that Part has effect apart from those provisions;

• “council tax benefit” means council tax benefit under Part 7 of the SSCBA;

• “couple” has the meaning given by regulation 4 of these Regulations;

• “the DACYP Regulations” means the Disability Assistance for Children and Young People (Scotland) Regulations 2021;

• “the DAWAP Regulations” means the Disability Assistance for Working Age People (Scotland) Regulations 2022;

• “Default Scheme Regulations” means the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012[^f00017];

• “designated office” means the office of an authority designated by it for the receipt of applications—by notice upon or with a form supplied by it for the purpose of making an application;by reference upon or with such a form to some other document from it and sent by electronic means or otherwise on application and without charge; orby any combination of the provisions set out in paragraphs (a) and (b);

• “disability living allowance” means a disability living allowance under section 71 of the SSCBA[^f00018];

• “earnings” has the meaning given by paragraph 18, 20 or 21 of Schedule 1 as the case may be;

• “the Eileen Trust” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;

• “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000[^f00019];

• “employed earner” is to be construed in accordance with section 2(1)(a) of the SSCBA and also includes a person who is in receipt of a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay or statutory maternity pay;

• “enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament or the National Assembly for Wales;

• “extended reduction” means a reduction under a scheme for which a person is eligible under Part 7 of Schedule 1 or paragraph 2 of Schedule 8;

• “extended reduction period” means the period for which a person is in receipt of an extended reduction in accordance with paragraph 39 of Schedule 1;

• “extended reduction (qualifying contributory benefits)” means a reduction under Schedule 1 by which a person is eligible pursuant to paragraph 38 or 41 of Schedule 1;

• “family” has the meaning given by regulation 6 of these Regulations;

• “the Fund” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by the Secretary of State on 24th April 1992 or, in Scotland, on 10th April 1992;

• ...

• ...

• “Grenfell Tower support payment” means a payment made for the purpose of providing compensation or support in respect of the fire on 14th June 2017 at Grenfell Tower;

• “guarantee credit” is to be construed in accordance with sections 1 and 2 of the State Pension Credit Act 2002[^f00020];

• “a guaranteed income payment” means a payment made under article 15(1)(c) or 29(1)(a) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011[^f00021];

• “historical child abuse payment” means a payment made under—Part 1 of the Historical Institutional Abuse (Northern Ireland) Act 2019;Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;

• “the Horizon system” means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;

• “housing benefit” means housing benefit under Part 7 of the SSCBA;

• “an income-based jobseeker’s allowance” and “a joint-claim jobseeker’s allowance” have the meanings given by section 1(4) of the Jobseekers Act 1995[^f00022];

• “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007;

• “independent hospital”—in England means a hospital as defined by section 275 of the National Health Service Act 2006[^f00023] that is not a health service hospital as defined by that section;in Wales has the meaning given by section 2 of the Care Standards Act 2000[^f00024]; andin Scotland means an independent health care service as defined by section 10F of the National Health Service (Scotland) Act 1978[^f00025];

• “the Independent Living Fund (2006)” means the Trust of that name established by a deed dated 10th April 2006 and made between the Secretary of State for Work and Pensions of the one part and Margaret Rosemary Cooper, Michael Beresford Boyall and Marie Theresa Martin of the other part;

• “invalid carriage or other vehicle” means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;

• “LGBT Financial Recognition Scheme payment” means a payment under the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme administered under the authority of the Secretary of State for Defence;

• “the London Bombings Relief Charitable Fund” means the company limited by guarantee (number 5505072), and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005;

• “the London Emergencies Trust” means the company of that name (number 09928465) incorporated on 23rd December 2015 and the registered charity of that name (number 1172307) established on 28th March 2017;

• “lone parent” means a person who has no partner and who is responsible for and a member of the same household as a child or young person;

• “the Macfarlane (Special Payments) Trust” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;

• “the Macfarlane (Special Payments) (No 2) Trust” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;

• “the Macfarlane Trust” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia;

• “main phase employment and support allowance” means an employment and support allowance where the calculation of the amount payable in respect of the applicant includes a component under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act 2007[^f00026] or the applicant is a member of the work-related activity group;

• “maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part 8 of the Employment Rights Act 1996[^f00027];

• “maximum council tax reduction amount” means the amount determined in accordance with paragraph 7 of Schedule 1.

• “member of a couple” means a member of a married or unmarried couple;

• “member of the work-related activity group” means a person who has or is treated as having limited capability for work under either—Part 5 of the Employment and Support Allowance Regulations 2008 other than by virtue of regulation 30 of those Regulations; orPart 4 of the Employment and Support Allowance Regulations 2013 other than by virtue of regulation 26 of those Regulations;

• “MFET Limited” means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products;

• “miscarriage of justice compensation payment” means—a payment made under section 133(1) of the Criminal Justice Act 1988; orany other payment made by the Secretary of State, the Scottish Ministers or, in Northern Ireland, the Department of Justice, for the purpose of compensating a person—for a miscarriage of justice in criminal proceedings, orfor being wrongfully charged with a criminal offence;

• “mobility supplement” means a supplement to which paragraph 5(1)(a)(vii) of Schedule 4 refers;

• “mover” means an applicant who changes the dwelling in which the applicant is resident, and in respect of which the applicant is liable to pay council tax, from a dwelling in the area of one authority to a dwelling in the area of a second authority;

• “the National Emergencies Trust” means the registered charity of that name (number 1182809) established on 28th March 2019;

• “neonatal care leave” means leave under section 80EF of the Employment Rights Act 1996;

• “net earnings” means such earnings as are calculated in accordance with paragraph 19 of Schedule 1;

• “net profit” means such profit as is calculated in accordance with paragraph 29 of Schedule 1;

• “new dwelling” means, for the purposes of the definition of “second authority” and paragraph 41 of Schedule 1, the dwelling to which an applicant has moved, or is about to move, in which the applicant will be resident;

• “non-dependant” has the meaning given by regulation 9;

• “occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;

• “parental bereavement leave” means leave under section 80EA of the Employment Rights Act 1996;

• “partner”, in relation to a person, means—where that person is a member of a couple, the other member of that couple; orwhere that person is polygamously married to two or more members of his household, any such member to whom he is married;

• “paternity leave” means a period of absence from work on ... paternity leave by virtue of section 80A or 80B of the Employment Rights Act 1996 ...[^f00028];

• “pension age disability payment” has the meaning given in regulation 2 of the Disability Assistance for Older People (Scotland) Regulations 2024;

• “pension fund holder” means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme concerned;

• “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995[^f00029];

• “pensioner” has the meaning given by regulation 3(a);

• “person on income support” means a person in receipt of income support;

• “person treated as not being in Great Britain” has the meaning given by regulation 12;

• “person who is not a pensioner” has the meaning given by regulation 3(b);

• “personal independence payment” has the meaning given by Part 4 of the Welfare Reform Act 2012;

• “personal pension scheme” means—a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993[^f00030];an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988[^f00031] or a substituted contract within the meaning of section 622(3) of that Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004[^f00032];a personal pension scheme approved under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 1988 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(g) of Schedule 36 to the Finance Act 2004;

• “policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;

• “polygamous marriage” means any marriage to which regulation 5 applies;