Explanatory note

These Regulations amend the Council Tax Benefit (General) Regulations 1992(S.I. 1992/1814) (the principal Regulations).

They provide for the calculation of the amount to be deducted in respect of income tax in relation to a claimant’s earnings to take account of the lower rate of income tax and define the expression “lower rate”, replace the definition of “eligible rent” with a definition of “rent” and amend the definition of “community charge benefit” and “water charges” (regulations 2, 5, 7, 8 and 10).

They make a minor correction in the provision prescribing a patient’s applicable amount (regulation 3).

They specify further legislative changes which relate to social security contributions and which authorities may temporarily disregard when calculating a claimant’s income (regulation 4).

They except certain payments from the meaning of earnings with respect to self-employed earners (regulation 6).

They amend the manner in which the income of a child or young person is to be calculated (regulation 9).

They amend the provisions which specify how notional capital attributed to a claimant is to be reduced by providing that such notional capital shall be further reduced to take account of any disability working allowance to which he would have been entitled but for the effect of his notional capital on his entitlement to disability working allowance (regulation 11).

They increase the payment towards the cost of books to be excluded from a student’s grant in calculating his income (regulation 12).

They amend the manner in which a person’s maximum council tax benefit is to be calculated (regulation 13).

They amend the provisions for calculating the income of a non-dependant by providing for the disregard of certain payments (regulation 14).

They amend the provision prescribing those residents of a dwelling in respect of whom entitlement to an alternative maximum council tax benefit shall not arise (regulation 15).

They amend the provision governing the day when a change of circumstance is to have effect where two or more changes take place in the same benefit week (regulation 16).

They amend a reference to legislation under which the Secretary of State may appoint persons to act for those unable to do so for themselves (regulation 17).

They further specify the evidence and information which may be required in respect of a claim (regulation 18).

They correct references in regulation 66 (determination of claims) and paragraph 13(1)(b) of Schedule 1 to the principal Regulations (the additional condition for the higher pensioner and disability premiums) (regulations 19 and 22).

They enable a community charge benefit Review Board to conduct further reviews of council tax benefit determinations in certain cases (regulation 20).

They insert a definition of “person” in regulation 92 to restrict the cases in which certain personal information may be supplied by the Secretary of State to an authority (regulation 21).

They provide for the disregard of certain payments in calculating the gross income of a second adult residing with a claimant for council tax benefit to whom Schedule 2 to the principal Regulations applies (regulation 23).

They amend provisions specifying the income and capital of a claimant which is to be disregarded (regulations 24 to 26).