{
  "url": "https://openlegislation.uk/council-tax-benefit-regulations-2006/regulation-81",
  "json_url": "https://openlegislation.uk/council-tax-benefit-regulations-2006/regulation-81.json",
  "legislation": "uksi/2006/215",
  "legislation_title": "The Council Tax Benefit Regulations 2006",
  "legislation_url": "https://openlegislation.uk/council-tax-benefit-regulations-2006",
  "path": "regulation/81",
  "kind": "regulation",
  "number": "81",
  "heading": "Offsetting",
  "text": "(1) Where a person has been allowed or paid a sum of council tax benefit under a decision which is subsequently revised or further revised superseded or further revised or superseded, any sum allowed or paid in respect of a period covered by the subsequent decision shall be offset against arrears of entitlement under the subsequent decision except to the extent that the sum exceeds the arrears and shall be treated as properly awarded or paid on account of them.\n(2) Where an amount has been deducted under regulation 89(1) an equivalent sum shall be offset against any arrears of entitlement under the subsequent determination.\n(3) No amount may be offset under paragraph (1) which has been determined to be excess benefit within the meaning of regulation 82 (meaning of excess benefit).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 81(1) substituted (E.W.S.) (17.4.2012) by The Social Security (Suspension of Payment of Benefits and Miscellaneous Amendments) Regulations 2012 (S.I. 2012/824), regs. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/215/regulation/81",
    "retrieved_at": "2026-10-29T04:38:43.706263+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}