The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012

• (1) Sub-paragraphs (2) and (3) apply where—

• (a) the applicant is in receipt of state pension credit;

• (b) the amount of state pension credit awarded to him is changed in consequence of a change in the applicant’s circumstances or the correction of an official error; and

• (c) the change in the amount of state pension credit payable to the applicant results in a change in the amount of a reduction he receives under this scheme.

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

• (a) an increase in the reduction he receives under this scheme, the change takes effect from the first day of the reduction week in which state pension credit becomes payable at the increased rate; or

• (b) a decrease in the reduction he receives under this scheme, the change takes effect from the first day of the reduction week next following the date on which—

• (i) the local authority receives notification from the Secretary of State of the increase in the amount of state pension credit; or

• (ii) state pension credit is increased,

whichever is the later.

• (3) Where the change of circumstance (“the relevant change”) is that the applicant’s state pension credit has been reduced and in consequence the reduction the applicant receives under this scheme reduces—

• (a) in a case where the applicant’s state pension credit has been reduced because the applicant failed to notify the Secretary of State timeously of a change of circumstances, the relevant change takes effect from the first day of the reduction week from which state pension credit was reduced; or

• (b) in any other case the relevant change takes effect from the first day of the reduction week next following the date on which—

• (i) the authority receives notification from the Secretary of State of the reduction in the amount of state pension credit; or

• (ii) state pension credit is reduced,

whichever is the later.

• (4) Where the change of circumstance is that state pension credit is reduced and in consequence of the change, the amount of a reduction he receives under this scheme is increased, the change takes effect from the first day of the reduction week in which state pension credit becomes payable at the reduced rate.

• (5) Where a change of circumstance occurs in that an award of state pension credit has been made to the applicant or his partner and this would result in a decrease in the amount of reduction he receives under this scheme, the change takes effect from the first day of the reduction week next following the date on which—

• (a) the authority receives notification from the Secretary of State of the award of state pension credit; or

• (b) entitlement to state pension credit begins,

whichever is the later.

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

• (a) a change of circumstances of a kind described in any of sub-paragraphs (2) to (5) which results from a relevant calculation or estimate; and

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

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

• (7) Where a change of circumstance occurs in that a guarantee credit has been awarded to the applicant or his partner and this would result in an increase in the amount of a reduction the applicant receives under this scheme, the change takes effect from the first day of the reduction week next following the date in respect of which the guarantee credit is first payable.

• (8) Where a change of circumstances would, but for this sub-paragraph, take effect under the preceding provisions of this paragraph within the 4 week period specified in paragraph 93 (continuing reductions where state pension credit claimed), that change takes effect on the first day of the first reduction week to commence after the expiry of the 4 week period.

• (9) In this paragraph—

• “official error” means an error made by—the authority or a person—authorised to carry out any function of the authority relating to this scheme; orproviding services relating to this scheme directly or indirectly to the authority; oran officer of—the Department for Work and Pensions; orthe Commissioners of Inland Revenue,acting as such,but excludes any error caused wholly or partly by any person or body not specified in paragraph (a) or (b) of this definition and any error of law which is shown to have been an error only by virtue of a subsequent decision of the court;

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

• “relevant determination” means a change in the determination by the authority of the applicant’s income and capital using the relevant calculation or estimate, in accordance with paragraph 36(1).

PART 14 — Applications (including duties to notify authority of change of circumstances)

Making an application

109

• (1) In the case of—

• (a) a couple or (subject to paragraph (b)) members of a polygamous marriage an application is to be made by whichever one of them they agree should so apply or, in default of agreement, by such one of them as the authority determines; or

• (b) in the case of members of a polygamous marriage to whom paragraph 37 (income and capital: award of universal credit) applies, an application is to be made by whichever one of the parties to the earliest marriage that still subsists they agree should so apply or, in default of agreement, by such one of them as the authority determines.

• (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 deputy 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 judicial factor or any guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000[^f00181] who has power to apply or, as the case may be, receive benefit on his behalf; or

• (c) an attorney with a general power or a power to apply or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971[^f00182], the Enduring Powers of Attorney Act 1985[^f00183] or the Mental Capacity Act 2005 or otherwise,

that deputy, judicial factor, guardian or attorney, as the case may be, may make an application 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 sub-paragraph (2) does not apply to him, the 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 this scheme and to receive and deal on his behalf with any sums payable to him.

• (4) 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 under regulation 33 of the Social Security (Claims and Payments) Regulations 1987 (persons unable to act), the authority may if that person agrees, treat him as if he had been appointed by them under sub-paragraph (3).

• (5) Where the authority has made an appointment under sub-paragraph (3) or treated a person as an appointee under sub-paragraph (4)—

• (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 authority of his intention to do so;

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

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

• (7) The authority must—

• (a) inform any person making an application of the duty imposed by paragraph 115(1)(a);

• (b) explain the possible consequences (including prosecution) of failing to comply with that duty; and

• (c) set out the circumstances a change in which might affect entitlement to the reduction or its amount.

Date on which an application is made

110

• (1) Subject to sub-paragraph (7), the date on which an application is made is—

• (a) in a case where—

• (i) an award of state pension credit which comprises a guarantee credit has been made to the applicant or his partner, and

• (ii) the application is made within one month of the date on which the claim for that state pension credit which comprises a guarantee credit was received at the appropriate DWP office,

the first day of entitlement to state pension credit which comprises a guarantee credit arising from that claim;

• (b) in a case where—

• (i) an applicant or his partner is a person in receipt of a guarantee credit,

• (ii) the applicant becomes liable for the first time to pay council tax in respect of the dwelling which he occupies as his home, and

• (iii) the application to the authority is received at the designated office within one month of the date of the change,

the date on which the change takes place;

• (c) in a case where—

• (i) an award of income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or an award of universal credit has been made to the applicant or his partner, and

• (ii) the application is made within one month of the date on which the claim for that income support, jobseeker’s allowance, employment and support allowance or universal credit was received,

the first day of entitlement to income support, an income-based jobseeker’s allowance, an income-related employment and support allowance or universal credit arising from that claim;

• (d) in a case where—

• (i) an applicant or his partner is a person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or has an award of universal credit,

• (ii) the applicant becomes liable for the first time to pay council tax in respect of the dwelling which he occupies as his home, and

• (iii) the application to the authority is received at the designated office within one month of the date of the change,

the date on which the change takes place;

• (e) in a case where—

• (i) the applicant is the former partner of a person who was, at the date of his death or their separation, entitled to a reduction under this scheme, and

• (ii) where the applicant makes an application for a reduction under this scheme within one month of the date of the death or the separation,

the date of the death or separation;

• (f) except where paragraph (a), (b) or (e) is satisfied, in a case where a properly completed application is received within one month (or such longer period as the authority considers reasonable) of the date on which an application form was issued to the applicant following the applicant first notifying, by whatever means, the authority of an intention to make an application, the date of first notification;

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

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

• (a) in the case of income-based jobseeker’s allowance, paragraph 4 of Schedule 1 to the Jobseekers Act 1995 (waiting days); or

• (b) in the case of income-related employment and support allowance, paragraph 2 of Schedule 2 to the Welfare Reform Act 2007 (waiting days),

have been entitled to that allowance.

• (3) Where the defect referred to in paragraph 7 of Schedule 1 to this scheme (application by telephone)—

• (a) is corrected within one month (or such longer period as the authority considers reasonable) of the date the authority last drew attention to it, the authority must treat the application as if it had been duly made in the first instance;

• (b) is not corrected within one month (or such longer period as the authority considers reasonable) of the date the authority last drew attention to it, the authority must treat the application as if it had been duly made in the first instance where it considers it has sufficient information to decide on the application.

• (4) The authority is to treat a defective application as if it had been validly made in the first instance if, in any particular case, the conditions specified in sub-paragraph (5)(a), (b) or (c) are satisfied.

• (5) The conditions are that—

• (a) where paragraph 4(a) of Schedule 1 (incomplete form) applies, the authority receives at its designated office the properly completed application or the information requested to complete it or the evidence within one month of the request, or such longer period as the authority may consider reasonable; or

• (b) where paragraph 4(b) of Schedule 1 (application not on approved form or further information requested by authority) applies—

• (i) the approved form sent to the applicant is received at the designated office properly completed within one month of it having been sent to him; or, as the case may be,

• (ii) the applicant supplies whatever information or evidence was requested under paragraph 4 of that Schedule within one month of the request,

or, in either case, within such longer period as the authority may consider reasonable; or

• (c) where the authority has requested further information, the authority receives at its designated office the properly completed application or the information requested to complete it within one month of the request or within such longer period as the authority considers reasonable.

• (6) Except in the case of an application made by a person treated as not being in Great Britain, where a person has not become liable for council tax to the authority but it is anticipated that he will become so liable within the period of 8 weeks (the relevant period), he may apply for a reduction under this scheme at any time in that period in respect of that tax and, provided that liability arises within the relevant period, the authority is to treat the application as having been made on the day on which the liability for the tax arises.

• (7) Except in the case of an application made by a person treated as not being in Great Britain, where the applicant is not entitled to a reduction under this scheme in the reduction week immediately following the date of his application but the authority is of the opinion that unless there is a change of circumstances he will be entitled to a reduction under this scheme for a period beginning not later than—

• (a) in the case of an application made by—

• (i) a pensioner, or

• (ii) a person who has attained, or whose partner has attained, the age which is 17 weeks younger than the qualifying age for state pension credit,

the seventeenth reduction week following the date on which the application is made, or

• (b) in the case of an application made by a person who is not a pensioner, the thirteenth reduction week following the date on which the application is made,

the authority may treat the application as made on a date in the reduction week immediately preceding the first reduction week of that period of entitlement and award a reduction accordingly.

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

Back-dating of applications: pensioners

111

• (1) Subject to sub-paragraph (2), the time for the making of an application under this scheme by a pensioner is as regards any day on which, apart from satisfying the condition of making an application, the applicant is entitled to such a reduction, that day and the period of three months immediately following it.

• (2) In any case where paragraph 110(1)(a) applies, sub-paragraph (1) does not entitle a person to apply for a reduction under this scheme in respect of any day earlier than three months before the date on which the claim for state pension credit is made (or treated as made by virtue of any provision of the Social Security (Claims and Payments) Regulations 1987).

Back-dating of applications: persons who are not pensioners

112

• (1) Where an applicant who is a person who is not a pensioner—

• (a) makes an application under this scheme which includes (or which he subsequently requests should include) a period before the application is made; and

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

the application is to be treated as made on the date determined in accordance with sub-paragraph (2).

• (2) That date is the latest of—

• (a) the first day from which the applicant had continuous good cause;

• (b) the day 6 months before the date the application was made;

• (c) the day 6 months before the date when the applicant requested that the application should include a past period.

Information and evidence

113

• (1) Subject to sub-paragraph (3), a person who makes an application for a reduction under this scheme must satisfy sub-paragraph (2) in relation both to himself and to any other person in respect of whom he is making the application.

• (2) This sub-paragraph is satisfied in relation to a person if—

• (a) the application is accompanied by—

• (i) a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or

• (ii) information or evidence enabling the authority to ascertain the national insurance number that has been allocated to the person; or

• (b) the person has made an application for a national insurance number to be allocated to him and the application for the reduction is accompanied by—

• (i) evidence of the application for a national insurance number to be so allocated; and

• (ii) the information or evidence enabling it to be so allocated.

• (3) Sub-paragraph (2) does not apply—

• (a) in the case of a child or young person in respect of whom an application for a reduction is made;

• (b) to a person who—

• (i) is a person treated as not being in Great Britain for the purposes of this scheme[^f00184];

• (ii) is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act 1999; and

• (iii) has not previously been allocated a national insurance number.

• (4) Subject to sub-paragraph (5), a person who makes an application, or a person to whom a reduction under this scheme has been awarded, must furnish such certificates, documents, information and evidence in connection with the application or the award, or any question arising out of the application or the award, as may reasonably be required by the authority in order to determine that person’s entitlement to, or continuing entitlement to a reduction under this scheme and must do so within one month of the authority requiring him to do so or such longer period as the authority may consider reasonable.

• (5) Nothing in this paragraph requires a person to furnish any certificates, documents, information or evidence relating to a payment to which sub-paragraph (7) applies.

• (6) Where a request is made under sub-paragraph (4), the authority must—

• (a) inform the applicant or the person to whom a reduction under this scheme has been awarded of his duty under paragraph 115 (duty to notify change of circumstances) to notify the authority of any change of circumstances; and

• (b) without prejudice to the extent of the duty owed under paragraph 115, 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.

• (7) This sub-paragraph applies to any of the following payments—

• (a) a payment which is—

• (i) disregarded under paragraph 28 of Schedule 8 (sums disregarded in the calculation of income other than earnings: persons who are not pensioners) or paragraph 38 of Schedule 10 (capital disregards: persons who are not pensioners); or

• (ii) made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the London Bombings Relief Charitable Fund;

• (b) a payment which is disregarded under paragraph 16 of Schedule 9 (payments made under certain trusts and certain other payments), other than a payment under the Independent Living Fund (2006);

• (c) a payment which is disregarded under paragraph 30(9)(b) or (c) (payment made under certain trusts etc.) or paragraph 2(b) or (c) of Schedule 4 (payments made under certain trusts etc.) other than a payment under the Independent Living Fund (2006).

• (8) Where an applicant or a person to whom a reduction under this scheme has been awarded or any partner has attained the qualifying age for state pension credit and is a member of, or a person deriving entitlement to a pension under, a personal pension scheme, he must where the authority so requires furnish the following information—

• (a) the name and address of the pension fund holder[^f00185];

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

Amendment and withdrawal of application

114

• (1) A person who has made an application may amend it at any time before a decision has been made on it by a notice in writing delivered or sent to the designated office.

• (2) Where the application was made by telephone in accordance with Part 1 of Schedule 1, the amendment may also be made by telephone.

• (3) Any application amended in accordance with sub-paragraph (1) or (2) is to be treated as if it had been amended in the first instance.

• (4) A person who has made an application may withdraw it by notice to the designated office at any time before a decision has been made on it.

• (5) Where the application was made by telephone in accordance with Part 1 of Schedule 1, the withdrawal may also be made by telephone.

• (6) Any notice of withdrawal given in accordance with sub-paragraph (4) or (5) has effect when it is received.

• (7) Where a person, by telephone, amends or withdraws an application the person must (if required to do so by the authority) confirm the amendment or withdrawal by a notice in writing delivered or sent to the designated office.

Duty to notify changes of circumstances

115

• (1) Subject to sub-paragraphs (3), (6) and (7), the applicant (or any person acting on his behalf) must comply with sub-paragraph (2) if there is a relevant change of circumstances at any time—

• (a) between the making of an application and a decision being made on it, or

• (b) after the decision is made (where the decision is that the applicant is entitled to a reduction under this scheme) including at any time while the applicant is in receipt of such a reduction.

• (2) The applicant (or any person acting on his behalf) must notify any change of circumstances which the applicant (or that person) might reasonably be expected to know might affect his entitlement to, or the amount of, a reduction under this scheme (a “relevant change of circumstances”) by giving notice to the authority—

• (a) in writing; or

• (b) by telephone—

• (i) where the authority has published a telephone number for that purpose or for the purposes of Part 1 of Schedule 1 unless the authority determines that in any particular case or class of case notification may not be given by telephone; or

• (ii) in any case or class of case where the authority determines that notice may be given by telephone; or

• (c) by any other means which the authority agrees to accept in any particular case,

within a period of 21 days beginning with the day on which the change occurs, or as soon as reasonably practicable after the change occurs, whichever is later.

• (3) The duty imposed on a person by sub-paragraph (1) does not extend to notifying—

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

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

• (c) in the case of an applicant in receipt of a relevant benefit, changes in circumstances which affect the amount of the benefit but not the amount of the reduction under this scheme to which he is entitled, other than the cessation of that entitlement to the benefit.

• (4) For the purposes of sub-paragraph (3)(c) “relevant benefit” means income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or universal credit.

• (5) Notwithstanding sub-paragraph (3)(b) or (c) an applicant is required by sub-paragraph (1) to notify the authority 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 has ceased to be a child or young person.

• (6) The duty imposed on a person by sub-paragraph (1) includes—

• (a) in the case of a person falling within class C (pensioners: alternative maximum council tax reduction) giving written notice to the authority of changes which occur in the number of adults in the dwelling or in their total gross incomes and, where any such adult ceases to be in receipt of state pension credit, the date when this occurs;

• (b) in the case of a person falling within class F (persons who are not pensioners: alternative maximum council tax reduction) giving written notice to the authority of changes which occur in the number of adults in the dwelling or in their total gross incomes and, where any such adult ceases to be in receipt of income support, an income-based jobseeker’s allowance or an income-related employment and support allowance, the date when this occurs.

• (7) A person who has been awarded a reduction under this scheme who is also on state pension credit must report—

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

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

• (8) In addition to the changes required to be reported under sub-paragraph (7), a person whose state pension credit comprises only the savings credit must also report—

• (a) changes affecting a child living with him which may result in a change in the amount of reduction under this scheme allowed in his case, but not changes in the age of the child;

• (b) any change in the amount of the applicant’s capital to be taken into account which does or may take the amount of his capital to more than £16,000;

• (c) any change in the income or capital of—

• (i) a non-dependant whose income and capital are treated as belonging to the applicant in accordance with paragraph 34 (circumstances in which income of a non-dependant is to be treated as applicant’s); or

• (ii) a person to whom paragraph 36(2)(e) (partner treated as member of the household under paragraph 8) refers,

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

• (9) A person who is entitled to a reduction under this scheme and on state pension credit need only report to the authority the changes specified in sub-paragraphs (7) and (8).

PART 15 — Decisions by authority

Decision by authority

116

The authority must make a decision on an application for a reduction under this scheme within 14 days of paragraphs 110 and 113 and Part 1 of Schedule 1 being satisfied, or as soon as reasonably practicable thereafter.

Notification of decision

117

• (1) The authority must notify in writing any person affected by a decision made by it under this scheme—

• (a) in the case of a decision on an application, forthwith or as soon as reasonably practicable thereafter;

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

• (2) Where the decision is to award a reduction the notification under sub-paragraph (1) must include a statement—

• (a) informing the person affected of the duty imposed by paragraph 115(1)(b);

• (b) explaining the possible consequences (including prosecution) of failing to comply with that duty; and

• (c) setting out the circumstances a change in which might affect entitlement to the reduction or its amount.

• (3) Where the decision is to award a reduction, the notification under sub-paragraph (1) must include a statement as to how that entitlement is to be discharged.

• (4) In any case, the notification under sub-paragraph (1) must inform the person affected of the procedure by which an appeal may be made and must refer the person to the provisions in this scheme relating to the procedure for making an appeal[^f00186].

• (5) A person affected to whom the authority sends or delivers a notification of decision may, within one month of the date of the notification of that decision request in writing the authority to provide a written statement setting out the reasons for its decision on any matter set out in the notice.

• (6) The written statement referred to in sub-paragraph (5) must be sent to the person requesting it within 14 days or as soon as reasonably practicable thereafter.

• (7) For the purposes of this paragraph a person is to be treated as a person affected by a decision of the authority under this scheme where the rights, duties or obligations of that person are affected by that decision and the person falls within sub-paragraph (8).

• (8) This sub-paragraph applies to—

• (a) the applicant;

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

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

• (ii) in Scotland, a judicial factor or any guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000[^f00187] who has power to apply or, as the case may be, receive benefit on the person’s behalf; or

• (iii) an attorney with a general power or a power to apply or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971, the Enduring Powers of Attorney Act 1985 or the Mental Capacity Act 2005 or otherwise,

• (c) a person appointed by the authority under paragraph 109(3).

PART 16 — Circumstances in which a payment may be made

Payment where there is joint and several liability

118

• (1) Where—

• (a) a person is entitled to a reduction under this scheme in respect of his liability for the authority’s council tax as it has effect in respect of a financial year;

• (b) the person entitled to the reduction is jointly and severally liable for the council tax; and

• (c) the authority determines that discharging his entitlement by reducing the amount of his liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992 refers would be inappropriate,

it may make a payment to him of the amount of reduction to which he is entitled, rounded where necessary to the nearest penny.

• (2) Subject to sub-paragraph (3), any payment made under sub-paragraph (1) must be made to the person who is entitled to the reduction.

• (3) Where a person other than the person who is entitled to the reduction under this scheme made the application for the reduction and that first person is a person acting pursuant to an appointment under paragraph 109(3) (persons appointed to act for a person unable to act) or is treated as having been so appointed by virtue of paragraph 109(5), the amount of the reduction may be paid to that person.

Signed

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis — Parliamentary Under Secretary of State — Department for Communities and Local Government — 16th November 2012

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Section 13A of the Local Government Finance Act 1992 (c.14) (“the 1992 Act”), substituted by section 10 of the Local Government Finance Act 2012 (c.17) (“the 2012 Act”), requires each billing authority in England to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of person, whom the authority considers are in financial need. Paragraph 4 of Schedule 1A to the 1992 Act, inserted by Schedule 4 to the 2012 Act, requires the Secretary of State to prescribe by regulations a “default scheme”. The default scheme is to take effect, in respect of dwellings situated in the area of a billing authority, if the authority fails to make its own scheme on or before 31st January 2013.

The default scheme prescribed by the Secretary of State is set out in the Schedule to these Regulations. Parts 1 and 2 contain introductory provisions and definitions of key words and phrases. Part 3 and Schedule 1 contains the procedure for reduction applications and appeals. Parts 4 and 5 specify the classes of person entitled and not entitled to a reduction under the scheme, respectively.

Parts 6 to 9 and Schedules 2 to 4 set out matters relevant to determining eligibility for a reduction and the amount of reduction under the scheme.

Part 10 and Schedules 5 to 10 set out how income and capital of the applicant and others is treated in calculating eligibility for a reduction, including in cases where an applicant or partner has an award of universal credit. Part 11 provides for the application of the scheme to students. Part 12 provides for extended reductions in certain circumstances and Part 13 sets out when entitlement begins and how a change in circumstances affects any reduction.

Part 14 of the scheme provides for the making of an application for a reduction. Part 15 sets out the time within which an authority must make its decision on the application and provides for notification of the decision. Part 16 makes provisions about the payment of a reduction in certain circumstances.

An impact assessment of the effect that section 13A of the 1992 Act will have on the public sector is available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8465/2158675.pdf. It is also published with the Explanatory Memorandum alongside this instrument on www.legislation.gov.uk.

Footnotes

[^f00001]: 1992 c.14. Section 113(1) and (2) was amended by paragraphs 2 and 9(a) of Schedule 1 to the Local Government Act 1999 (c.27); paragraphs 40 and 52 of Schedule 7 to the Local Government Act 2003 (c.26) and section 80 of the Localism Act 2011 (c.20); Schedule 1A was inserted by Schedule 4 to the Local Government Finance Act 2012 (c.17).

[^f00002]: 1996 c.18. Sections 75A and 75B were inserted by section 3 of the Employment Act 2002 (c.22) and amended by the Work and Families Act 2006 (c.18), Schedule 1, paragraphs 33 and 34.

[^f00003]: 2004 c.32.

[^f00004]: 1992 c.4. See sections 64 to 67 of that Act in relation to attendance allowance; relevant amendments are referenced elsewhere in these Regulations.

[^f00005]: S.I. 1983/686; relevant amending instruments are S.I. 1984/1675, 2001/420.

[^f00006]: 2007 c.3. Section 989 defines basic rate by reference to section 6(2) of that Act. Section 6(2) was amended by section 5 of the Finance Act 2008 (c.9) and section 6 of, and paragraphs 1 and 2 of Schedule 2 to, the Finance Act 2009 (c.10).

[^f00007]: 1995 c.18.

[^f00008]: 2002 c.16.

[^f00009]: 2007 c.5.

[^f00010]: 2000 c.14. Section 3 was amended by paragraphs 1 and 4 of Schedule 5 to the Health and Social Care Act 2008 (c.14).

[^f00011]: 2001 asp 8.

[^f00012]: S.I. 2003/431 (N.I. 9).

[^f00013]: Section 141 was amended by section 1 of the Child Benefit Act 2005 (c.6).

[^f00014]: 2002 c.21; section 8 is repealed by the Welfare Reform Act 2012 (c.5), Schedule 14, Part 1 (not yet in force).

[^f00015]: 2002 c.21.

[^f00016]: 2007 c.5. Part 1 concerns employment and support allowance; relevant amendments are referenced elsewhere in these Regulations.

[^f00017]: 1992 c.4. Section 71 was amended by section 67(1) of the Welfare Reform and Pensions Act 1999 (c.30) and repealed by section 90 of the Welfare Reform Act 2012 (not yet in force).

[^f00018]: 2002 c.7; that definition was amended by the Communications Act 2003 (c.21), Schedule 17, paragraph 158.

[^f00019]: Section 2(1)(a) was amended by the Income Tax (Earnings and Pensions) Act 2003, Schedule 6, paragraphs 169 and 171 (c.1).

[^f00020]: Section 17A was inserted by the Welfare Reform Act 2009 (c.24), section 1 and amended by the Welfare Reform Act 2012 (c.5), Schedule 7, paragraphs 1 and 4, and Schedule 14, Parts 1 and 3 (not yet in force). The section is repealed by Part 4 of Schedule 14 to that Act (not yet in force).

[^f00021]: 1999 c.30.

[^f00022]: S.I. 2011/517.

[^f00023]: 1995 c.18. Section 1(4) was amended by the Welfare Reform and Pensions Act 1999, Schedule 7, paragraphs 1 and 2(1) and (4); the Civil Partnership Act 2004 (c33); section 4 of the Welfare Reform Act 2009 (c.24), and is repealed by the Welfare Reform Act 2012, Schedule 14, Part 1 (not yet in force).

[^f00024]: 2006 c.41. The definition of “health service hospital” has been amended by the Health and Social Care Act 2012 (c.7), Schedule 4, paragraph 138 (not yet in force).

[^f00025]: 2000 c.14; section 2 was amended by the Health and Social Care Act 2008 (c.14), Schedule 5, paragraphs 1 and 3.

[^f00026]: 1978 c.29; section 10F was inserted by section 108 of the Public Services Reform (Scotland) Act 2010 (asp 8).

[^f00027]: Section 2(1)(b) is amended by the Welfare Reform Act 2012, Schedule 23, paragraph 24 (not yet in force); section 4 is repealed by Part 1 of Schedule 14 to that Act (not yet in force).

[^f00028]: 1996 c.18.

[^f00029]: 1972 c. 70. The definition of local authority was amended by section 102 of, and paragraph 8 of Schedule 16 and Schedule 17 to, the Local Government Act 1985. Other amendments have been made to that definition but they are not relevant to these Regulations.

[^f00030]: 1972 c.70. See section 270(1) of that Act for the definition of “local authority”; a relevant amendment was made to that definition by the Local Government Act 1985 (c.51), Schedule 17.

[^f00031]: 1993 c.48. The definition of “occupational pension scheme” was substituted by section 239 of the Pensions Act 2004 (c.35) and amended by S.I. 2007/3014.

[^f00032]: 1996 c. 18; sections 80A and 80B were inserted by section 1 of the Employment Act 2002 (c. 22) and sections 80AA and 80BB were inserted by section 3 of the Work and Families Act 2006 (c. 18). Relevant regulations made under these sections are S.I. 2002/2788 and S.I. 2003/921 (made under sections 80A and 80B) and S.I. 2010/1055 and S.I. 2010/1059 (made under sections 80AA and 80BB).

[^f00033]: 1995 c.26; paragraph 1 has been amended by the State Pension Credit Act 2002 (c.16), Schedule 2, paragraph 39; the Welfare Reform Act 2007, Schedule 3, paragraph 13; the Pensions Act 2007 (c.22), Schedule 3, paragraph 4; and section 1 of the Pensions Act 2011 (c.19).

[^f00034]: 2012 c.5.

[^f00035]: 1993 c.48; the definition of “personal pension scheme” was substituted by section 239 of the Pensions Act 2004 (c.35) and amended by the Finance Act 2007 (c.11), Schedule 20, paragraph 23 and Schedule 27, Part 3.

[^f00036]: 1988 c.1.

[^f00037]: 2004 c.12.

[^f00038]: 2002 c.16.

[^f00039]: S.I. 2006/214; amended by S.I. 2007/1356, 2007/2869.

[^f00040]: 2002 c.16. Section 3 was amended by the Civil Partnership Act 2004 (c.33), Schedule 24, paragraph 140 and S.I. 2002/1792.

[^f00041]: 1973 c.50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c.19) and repealed in part by the Employment Act 1989 (c.38), Schedule 7, Part 1.

[^f00042]: 1990 c.35.

[^f00043]: 1978 c.29.

[^f00044]: 1985 c.68; section 105 was amended by S.I. 1996/2325; the Government of Wales Act 1998 (c.38), Schedule 8, paragraph 5 and Schedule 16, paragraph 5, and S.I. 2010/866.

[^f00045]: 1995 c.50; section 49A was inserted in respect of Northern Ireland by S.I. 2006/312 (N.I. 1).

[^f00046]: 2010 c.15.

[^f00047]: 1999 c.27; section 3 was amended by the Local Government and Public Involvement in Health Act 2007 (c.28), section 137.

[^f00048]: 2001 asp 10.

[^f00049]: 2006 c.41.

[^f00050]: 2006 c.42.

[^f00051]: 2008 c.14; section 4 has been amended by section 189 of the Health and Social Care Act 2012 (c.7) but those amendments are not yet in force.

[^f00052]: 2008 c.17; section 193 was amended by the Localism Act 2011 (c.20), Schedule 17, paragraphs 1 and 4 and Schedule 25, Part 27.

[^f00053]: 1993 c.39; subsection (2) was amended by S.I. 1996/3095, 1999/1663.

[^f00054]: 1992 c.4.

[^f00055]: 2002 c.16.

[^f00056]: 1973 c.50; section 2 was substituted by the Employment Act 1988 (c.19), section 25 and amended by the Employment Act 1989 (c.38), Schedule 7, Part 1.

[^f00057]: 2012 c.5.

[^f00058]: 2003 c.1; subsection (2) was inserted by the Finance Act 2005 (c.7), section 19.

[^f00059]: 1991 c.56.

[^f00060]: 2002 asp 3; section 29A was substituted together with sections 29B to 29G for section 29 as originally enacted by section 21 of the Water Services etc. (Scotland) Act 2005 (asp 3).

[^f00061]: 2002 c.21.

[^f00062]: Section 142 was amended by section 1 of the Child Benefit Act 2005 (c.6).

[^f00063]: 1995 c.18; section 19 (together with sections 19A to 19C), has been substituted by section 46 of the Welfare Reform Act 2012 (c.5) but that amendment is not yet in force (sections 19A to 19C are however); section 17A has been repealed by Part 4 of Schedule 14 to that Act although that provision is not yet in force. In the meantime amendments have been made to section 17A by sections 48 and 59 of, and Schedules 7 and 14 to, the 2012 Act.

[^f00064]: 2001 c.11; section 6B was amended by sections 9, 24 and 58 of, and paragraphs 9 and 10 of Schedule 2 and Part 1 of Schedule 7 to, the Welfare Reform Act 2009 (c.24); sections 31, 113, 118, 119, 121 and 147 of, paragraphs 56 and 58 of Schedule 2, paragraphs 15 and 16 of Schedule 3, Parts 1 and 12 of Schedule 14, to the Welfare Reform Act 2012 (c.5), of which only those made by section 113 (to subsection (1)(b)) are in force. Section 7 was amended by section 14 of, and Part 3 of Schedule 3 to, the State Pension Credit Act 2002 (c.16); sections 28 and 49 of, and paragraph 23 of Schedule 3 to, the Welfare Reform Act 2007 (c.5); sections 9, 24 and 58 of, and paragraphs 9 and 11 of Schedule 2, Part 1 of Schedule 4 and Part 1 of Schedule 7 to, the Welfare Reform Act 2009 (of which those made by sections 9, 31 and Schedule 7 are not yet in force); S.I. 2011/2298; sections 31, 118, 119 and 147 of, and paragraphs 56 and 59 of Schedule 2, paragraphs 15 and 17 of Schedule 3 and Part 1 of Schedule 14 to, the Welfare Reform Act 2012, none of which are yet in force. Section 8 has been repealed by section 147 of, and Part 1 of Schedule 14, to the Welfare Reform Act 2012, but that repeal is not yet in force. Amendments have also been made by sections 1, 24, and 58 of, and Part 1 of Schedule 4 and Part 3 of Schedule 7 to, the Welfare Reform Act 2009; sections 31, 48, 113 and 147 of, and paragraphs 56 and 60 of Schedule 2, paragraph 12 of Schedule 7 and Part 12 of Schedule 14 to, the Welfare Reform Act 2012, of which only those made by section 113 are in force. Section 9 was amended by section 14 of, and Part 3 of Schedule 2 to, the State Pension Credit Act 2002; sections 28 of, and paragraph 23 of Schedule 3 to, the Welfare Reform Act 2007; sections 9 and 58 of, and Part 1 of Schedule 7 to, the Welfare Reform Act 2009, none of which are in force; sections 31, 113 and 147 of, and paragraphs 56 and 61 of Schedule 2 and Part 1 of Schedule 14 to, the Welfare Reform Act 2012, of which only those made by section 113 are in force.

[^f00065]: 2007 c.5.

[^f00066]: S.I. 2002/1792.

[^f00067]: See paragraphs 13 to 15 of this scheme.

[^f00068]: See paragraphs 16 to 18 of this scheme.

[^f00069]: Section 145A inserted by the Tax Credits Act 2002 (c.21), section 55(1).

[^f00070]: 2000 c.35.

[^f00071]: 1989 c.41; section 23 was substituted by sections 22A to 22F by section 8(1) of the Children and Young Persons Act 2008 (c.23). Section 22C is in force in England but not yet in force in Wales. Section 59(1)(a) was amended by section 49 of the Children Act 2004 (c.31) and paragraph 2 of Schedule 1 to the Children and Young Persons Act 2008.

[^f00072]: 2002 c.38.

[^f00073]: S.I. 2009/154.

[^f00074]: S.I. 1987/2203 (N.I. 22).

[^f00075]: 1955 c.18.

[^f00076]: 1955 c.19.

[^f00077]: 1957 c.53.

[^f00078]: 1958 c.40.

[^f00079]: 1968 c.49.

[^f00080]: 1969 c.46.

[^f00081]: 1969 c.54.

[^f00082]: 1973 c.18.

[^f00083]: 1975 c.72; this Act was repealed in respect of England and Wales by Schedule 15 to the Children Act 1989 (c.41). It continues to have effect in Scotland.

[^f00084]: 1978 c.22.

[^f00085]: 2007 asp 4.

[^f00086]: 1986 c.55.

[^f00087]: 1995 c.36.

[^f00088]: 2012 c.10.

[^f00089]: See section 6(5) of the Local Government Finance Act 1992 for the meaning of “resident” in relation to a dwelling.

[^f00090]: 2007 c.21.

[^f00091]: 1983 c.20.

[^f00092]: 2003 asp 13.

[^f00093]: 1995 c.46.

[^f00094]: S.I. 1986/595 (N.I. 4).

[^f00095]: 1952 c.52.

[^f00096]: 1989 c.45.

[^f00097]: OJ No L 158, 30.4.04, p 77.

[^f00098]: A consolidated version of this Treaty was published in the Official Journal on 30.3.2010 C 83.

[^f00099]: 1971 c.77.

[^f00100]: 1999 c.33.

[^f00101]: Relevant amendments to section 94(1) have been made by section 44 of the Nationality, Immigration and Asylum Act 2002 (c.41) but those provisions are not in force. Other amendments have been made but they are not relevant to these Regulations.

[^f00102]: S.I. 2006/1003; relevant amending instruments are S.I. 2011/544, 2012/1547, 2012/2560.

[^f00103]: See Part 10, Chapters 1 and 7, of this scheme in relation to the capital of an applicant and the calculation of tariff income from capital.

[^f00104]: Including pensioners in polygamous marriages, by virtue of paragraph 5 of the scheme.

[^f00105]: S.I. 2005/3360.

[^f00106]: The amount of the components is set out in Part 6 of that Schedule.

[^f00107]: S.I. 2008/794.

[^f00108]: S.I. 2005/3360.

[^f00109]: 2012 c.5.

[^f00110]: As to which, see paragraphs 13 and 16 respectively.

[^f00111]: As to which, see paragraphs 14 and 17 respectively.

[^f00112]: As to which, see paragraphs 15 and 18 respectively.

[^f00113]: See paragraph 22A for the capital limit for eligibility of £16,000.

[^f00114]: Section 13A is substituted by section 10 of the Local Government Finance Act 2012 (c.17).

[^f00115]: S.I. 2011/517.

[^f00116]: See paragraph 71 for the calculation of income from capital so far as relating to pensioners.

[^f00117]: Part 12ZA was inserted by section 2 and Part 12ZB was inserted by section 4 of the Employment Act 2002 (c.22).

[^f00118]: S.I. 2006/606.

[^f00119]: 1979 c.41.

[^f00120]: 1837 c.2.

[^f00121]: 1937 c.32.

[^f00122]: 1952 c.37.

[^f00123]: 1972 c.7.

[^f00124]: 1975 c.82.

[^f00126]: Section 30DD was inserted by the Welfare Reform and Pensions Act 1999 (c.30), section 63; section 30E was inserted by the Social Security (Incapacity for Work) Act 1994 (c.18), section 3. Both sections are repealed by the Welfare Reform Act 2007 (c.5), Schedule 8 (not yet in force).

[^f00127]: S.I. 2001/1004.

[^f00128]: 1996 c.17.

[^f00129]: 2007 c.3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c.14) (“2012 Act”); subsections (2) and (4) were inserted by section 4 of the Finance Act 2009 (c.10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00130]: 1989 c.41; section 23 was substituted by sections 22A to 22F by section 8(1) of the Children and Young Persons Act 2008 (c.23). Section 22C is in force in England but is not yet in force in Wales.

[^f00131]: 1995 c.36; section 26 was amended by paragraph 1 of Schedule 3 to the Adoption and Children (Scotland) Act 2007 (asp 4).

[^f00132]: S.I. 2009/210.

[^f00133]: 1948 c.29; section 26(3A) was inserted by section 42(4) of the National Health Service and Community Care Act 1990 (c.19).

[^f00134]: 2006 c.41. The Commissioning Board is established under section 1H of that Act (inserted by section 9 of the Health and Social Care Act 2012 (c.7)); section 14D was inserted by section 25 of the 2012 Act.

[^f00135]: 2006 c.42.

[^f00136]: 1965 c.51.

[^f00137]: S.I. 2005/454.

[^f00138]: 2004 c.12.

[^f00139]: 1980 c.46.

[^f00140]: Powers in section 14A of the LGFA 1992 may be used to confer power to require employers to provide information for these purposes.

[^f00141]: 2007 c.3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c.14) (“2012 Act”); subsections (2) and (4) were inserted by section 4 of the Finance Act 2009 (c.10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00142]: S.I. 2008/794.

[^f00143]: 1994 c.21.

[^f00144]: S.I. 1996/207.

[^f00145]: 1980 c.46.

[^f00146]: 2007 c.3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c.14) (“2012 Act”); subsections (2) and (4) were inserted by section 4 of the Finance Act 2009 (c.10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00147]: S.I. 1987/1967.

[^f00148]: S.I. 1975/556.

[^f00149]: S.I. 1999/3110.

[^f00150]: 2010 c.1.

[^f00151]: S.I. 2010/2574 (W.214).

[^f00152]: 2001 asp 8.

[^f00153]: 2006 c.21.

[^f00154]: S.I. 2011/581.

[^f00155]: S.I. 2003/237.

[^f00156]: S.I. 2009/210.

[^f00157]: S.I. 2010/781; amended by S.I. 2012/1513.

[^f00158]: 2006 c.41; paragraph 9 has been amended by sections 17(10) of the Health and Social Care Act 2012 (c.7) (to replace references to the Secretary of State with references to clinical commissioning groups), but those provisions are not yet fully in force.

[^f00159]: 1978 c.29.

[^f00160]: S.I. 1972/1265 (N.I. 14).

[^f00161]: 1992 c.4; section 164 was amended by paragraph 12 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and section 20 of, and paragraph 6 of Schedule 7 and paragraph 1 of Schedule 8 to, the Employment Act 2002 (c.22).

[^f00162]: S.I. 1987/1967; Schedule 1B was inserted by S.I. 1996/206.

[^f00163]: S.I. 1975/529.

[^f00164]: 2007 c.3; the heading and subsection (1) of section 35 were amended by section 4 of the Finance Act 2012 (c.14) (“2012 Act”); subsections (2) and (4) were inserted by section 4 of the Finance Act 2009 (c.10). In section 36, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009. In section 37, the heading and subsection (2) were amended by, subsection (1) substituted by, and subsection (2A) inserted by section 4 of the 2012 Act; subsection (2) has also been amended by S.I. 2011/2926 and section 4 of the Finance Act 2009.

[^f00165]: See paragraph 22A for the capital limit for eligibility of £16,000.

[^f00166]: See Chapters 1 and 7 of Part 10 in particular, and the capital to be disregarded in accordance with Schedule 9.

[^f00167]: Income from capital is taken into account in calculating the income of an applicant who is a pensioner; see paragraph 39(1)(i).

[^f00168]: See Chapters 1 and 7 of Part 10 in particular, and the capital to be disregarded in accordance with Schedule 10.

[^f00169]: Income from capital is taken into account in calculating the income of an applicant who is not a pensioner; see paragraph 57(1)(b)(ii).

[^f00170]: 1992 c.13.

[^f00171]: 1980 c.44.

[^f00172]: 2009 c.22.

[^f00173]: S.I. 2003/1994; relevant amending instrument is S.I. 2008/1477.

[^f00174]: 1998 c.30.

[^f00175]: See paragraph 21 as to persons treated as not being in Great Britain.

[^f00176]: 1988 c.40.

[^f00177]: 1998 c.30.

[^f00178]: See also paragraph 103 in relation to persons moving into the area of the authority from another authority’s area.

[^f00179]: S.I. 1987/1967.

[^f00180]: Section 11A was inserted by section 75(1) of the Local Government Act 2003 (c.26).

[^f00181]: 2000 asp 4.

[^f00182]: 1971 c.27.

[^f00183]: 1985 c.29.

[^f00184]: As to which, see paragraph 21.

[^f00185]: For provisions requiring a pension fund holder to provide information to the billing authority see regulations under section 14A of the Local Government Finance Act 1992.

[^f00186]: See paragraphs 8 to 10 of Schedule 1.

[^f00187]: 2000 asp 4.

[^f00188]: 2001 c.11.

[^f00189]: S.I. 1979/597.

[^f00190]: S.I. 2002/2005.

[^f00191]: 2006 c.41; paragraph 9 has been amended by sections 17(10) of the Health and Social Care Act 2012 (c.7) (to replace references to the Secretary of State with references to clinical commissioning groups), but those provisions are not yet fully in force.

[^f00192]: 1978 c.29.

[^f00193]: S.I. 1972/1265 (N.I. 14).

[^f00194]: 2001 c.11.

[^f00195]: 2005 asp 5.

[^f00196]: S.I. 2011/517.

[^f00197]: 2004 c.21.

[^f00198]: S.I. 1999/2734.

[^f00199]: 1990 c.35.

[^f00200]: 2008 c.28.

[^f00201]: 1974 c.39.

[^f00202]: 1991 c.48.

[^f00203]: 1944 c.10.

[^f00204]: S.I. 2001/1167.

[^f00205]: 2000 c.22.

[^f00206]: S.I. 2001/1002.

[^f00207]: S.I. 1972/12656 (N.I. 14).

[^f00208]: 2002 c.6.

[^f00209]: 1988 c.50.

[^f00210]: 1988 c.43.

[^f00211]: 1944 c.10.

[^f00212]: 1958 c.3.

Editorial notes

[^key-7fcdd45714113c3964f1b2d1e89d5ba0]: Sch. para. 30 in force at 18.12.2012, see reg. 1(1)

[^key-de57efff5f7fc9809197512a59334bdc]: Sch. para. 2 in force at 18.12.2012, see reg. 1(1)

[^key-104be71b5fe85d4538846dfb818e986d]: Sch. para. 73 in force at 18.12.2012, see reg. 1(1)

[^key-cc60091ec254e94fceb5bbbe4d85ae1f]: Sch. para. 44 in force at 18.12.2012, see reg. 1(1)

[^key-9fe6b84d9933d1161aedcb494a47440d]: Sch. para. 58 in force at 18.12.2012, see reg. 1(1)

[^key-559346890b321b7e9c11099922fa9564]: Sch. para. 76 in force at 18.12.2012, see reg. 1(1)

[^key-f3cf30d30715b4379a85fbd2ba53e3ce]: Sch. para. 39 in force at 18.12.2012, see reg. 1(1)

[^key-4f41a5daeace591c5fcc974579f0b701]: Sch. para. 4 in force at 18.12.2012, see reg. 1(1)

[^key-18fbc5ff49f853d489f5ab96d19788f0]: Reg. 1 in force at 18.12.2012, see reg. 1(1)

[^key-92d5748a128c707f564eef7ae668b72b]: Reg. 2 in force at 18.12.2012, see reg. 1(1)

[^key-b24206df7905e96c49fe49d53d41d01e]: Sch. para. 1 in force at 18.12.2012, see reg. 1(1)

[^key-58266ef9ab57ca5cbf21a0552f075d3a]: Sch. para. 3 in force at 18.12.2012, see reg. 1(1)

[^key-f0584a6a178c506d4377f3efad55119c]: Sch. para. 5 in force at 18.12.2012, see reg. 1(1)

[^key-9aee19447bb2815368c65692ba0df1ce]: Sch. para. 6 in force at 18.12.2012, see reg. 1(1)

[^key-423149fdd22e80dd79fb4d90901c0690]: Sch. para. 7 in force at 18.12.2012, see reg. 1(1)

[^key-e25f75caca0d2731402c2144a5c9dde3]: Sch. para. 8 in force at 18.12.2012, see reg. 1(1)

[^key-d5c3ef83ed00bef60c035cdc9288ee40]: Sch. para. 9 in force at 18.12.2012, see reg. 1(1)

[^key-602d6d111eb6c0f5a9371a38619fd6d7]: Sch. para. 10 in force at 18.12.2012, see reg. 1(1)

[^key-68956248429f791feb69e8211edf1ade]: Sch. para. 11 in force at 18.12.2012, see reg. 1(1)

[^key-828536c61bb030eadb721c4d9828d8e9]: Sch. para. 12 in force at 18.12.2012, see reg. 1(1)

[^key-28cb779cfec89c88a27c9c9dcae904eb]: Sch. para. 13 in force at 18.12.2012, see reg. 1(1)

[^key-bd4dc4ab51b24ab05e8fa5ec3eae464d]: Sch. para. 14 in force at 18.12.2012, see reg. 1(1)

[^key-031ee31d24b6f72a5976a626cdfb5ca4]: Sch. para. 15 in force at 18.12.2012, see reg. 1(1)

[^key-964b1bb22807f3a75bba72d790c477d5]: Sch. para. 16 in force at 18.12.2012, see reg. 1(1)

[^key-5b8b07b8584a9ed2e17bdc8299d0dc8c]: Sch. para. 17 in force at 18.12.2012, see reg. 1(1)

[^key-d80d386a8b6903d6882162eefc21f24a]: Sch. para. 18 in force at 18.12.2012, see reg. 1(1)

[^key-25936f3f5f43627e9ed576fd6eead4db]: Sch. para. 19 in force at 18.12.2012, see reg. 1(1)

[^key-a61be1e58c817d307c1d1f647d36b908]: Sch. para. 20 in force at 18.12.2012, see reg. 1(1)

[^key-b7cf73c6e7b6487773482622b26e2eb3]: Sch. para. 21 in force at 18.12.2012, see reg. 1(1)

[^key-e78108e08849e9f53e3880d0620dd96a]: Sch. para. 22 in force at 18.12.2012, see reg. 1(1)

[^key-8ff8f5211ff3b3f786b8ea5cf639e381]: Sch. para. 23 in force at 18.12.2012, see reg. 1(1)

[^key-a2536fcf7e6424a714cf9dc425f0210e]: Sch. para. 24 in force at 18.12.2012, see reg. 1(1)

[^key-fda4e50c64059965f6f4e2e15d6dc809]: Sch. para. 25 in force at 18.12.2012, see reg. 1(1)

[^key-6ce698020015abcc312b244bcb6d3631]: Sch. para. 26 in force at 18.12.2012, see reg. 1(1)

[^key-74e0d4929fc173f356cbca54ed847164]: Sch. para. 27 in force at 18.12.2012, see reg. 1(1)

[^key-596b27254ca96b862e838c2d651ccaf3]: Sch. para. 28 in force at 18.12.2012, see reg. 1(1)

[^key-169b4c61973f3fcfc1941436f870cb25]: Sch. para. 29 in force at 18.12.2012, see reg. 1(1)

[^key-cad451ee5c38e95d234346bba1ef3404]: Sch. para. 31 in force at 18.12.2012, see reg. 1(1)

[^key-9ce46ebb00f90c1a44a9643b618feadf]: Sch. para. 32 in force at 18.12.2012, see reg. 1(1)

[^key-164281c2544fc449bc683db8b4accba9]: Sch. para. 33 in force at 18.12.2012, see reg. 1(1)

[^key-17c378dd51cf3d108220a162fe2bad80]: Sch. para. 34 in force at 18.12.2012, see reg. 1(1)

[^key-7dabcef2402d9a60ce6b2f7374b5b702]: Sch. para. 35 in force at 18.12.2012, see reg. 1(1)

[^key-0ba11fa100ad1fa8371cab01bc17464d]: Sch. para. 36 in force at 18.12.2012, see reg. 1(1)

[^key-0c128bb0383cee5fb552fed587035664]: Sch. para. 37 in force at 18.12.2012, see reg. 1(1)

[^key-c0beeae850ba42a968be07b3b5de3ad2]: Sch. para. 38 in force at 18.12.2012, see reg. 1(1)

[^key-7cc64b200f949a4cc4abf119f1bc0201]: Sch. para. 40 in force at 18.12.2012, see reg. 1(1)

[^key-0f633181adf55f77891c289607edc778]: Sch. para. 41 in force at 18.12.2012, see reg. 1(1)