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

S.I. 2012/2886 · Made 16 November 2012 · Extends to England, Wales and Scotland

Contents

1. 1Citation, commencement and application
2. 2Default scheme
3. Signature
4. Schedule: Council Tax Reduction Scheme (Default Scheme) 2013
5. Part 1: Introduction
6. 1Introduction
7. Part 2: Interpretation
8. 2Interpretation
9. 3Application of scheme: pensioners and persons who are not pensioners
10. 4Meaning of “couple”
11. 5Polygamous marriages
12. 6Meaning of “family”
13. 7Circumstances in which a person is to be treated as responsible or not responsible for another
14. 8Households
15. 9Non-dependants
16. 10Remunerative work
17. Part 3: Procedural matters
18. 11Procedure for reduction applications and appeals against reduction decisions
19. Part 4: Classes of person entitled to a reduction under this scheme
20. 12Classes of person entitled to a reduction under this scheme
21. 13Class A: pensioners whose income is less than the applicable amount
22. 14Class B: pensioners whose income is greater than the applicable amount
23. 15Class C: alternative maximum council tax reduction – pensioners
24. 16Class D: persons who are not pensioners whose income is less than the applicable amount
25. 17Class E: persons who are not pensioners whose income is greater than the applicable amount
26. 18Class F: alternative maximum council tax reduction – persons who are not pensioners
27. 19Periods of absence from a dwelling
28. Part 5: Classes of person excluded from this scheme
29. 20Classes of person excluded from this scheme
30. 21Class of person excluded from this scheme: persons treated as not being in Great Britain
31. 22Class of person excluded from this scheme: persons subject to immigration control
32. 23Class of person excluded from this scheme: capital limit
33. 24Class of person excluded from this scheme: students
34. Part 6: Applicable amounts
35. 25Applicable amounts: pensioners
36. 26Applicable amounts: persons who are not pensioners
37. 27Polygamous marriages: persons who are not pensioners
38. 28Applicable amount: persons who are not pensioners who have an award of universal credit
39. Part 7: Maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction
40. 29Maximum council tax reduction amount under this scheme: pensioners and persons who are not pensioners
41. 30Non-dependant deductions: pensioners and persons who are not pensioners
42. Part 8: Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction
43. 31Alternative maximum council tax reduction under this scheme: pensioners and persons who are not pensioners
44. Part 9: Amount of reduction under this scheme
45. 32Amount of reduction under this scheme: Classes A to F
46. Part 10: Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction
47. Chapter 1: Income and capital: general
48. 33Calculation of income and capital: applicant’s family and polygamous marriages
49. 34Circumstances in which income and capital of non-dependant is to be treated as applicant’s
50. Chapter 2: Income and capital: pensioners in receipt of guarantee credit or savings credit
51. 35Applicant in receipt of guarantee credit: pensioners
52. 36Calculation of applicant’s income and capital in savings credit only cases: pensioners
53. Chapter 3: Income and capital where there is an award of universal credit
54. 37Calculation of income and capital: persons who are not pensioners who have an award of universal credit
55. Chapter 4: Income: other pensioners
56. 38Calculation of income and capital where state pension credit is not payable: pensioners
57. 39Meaning of “income”: pensioners
58. 40Calculation of weekly income: pensioners
59. 41Earnings of employed earners: pensioners
60. 42Calculation of net earnings of employed earners: pensioners
61. 43Calculation of earnings of self-employed earners: pensioners
62. 44Earnings of self-employers earners: pensioners
63. 45Notional income: pensioners
64. 46Income paid to third parties: pensioners
65. Chapter 5: Income: persons who are not pensioners
66. 47Average weekly earnings of employed earners: persons who are not pensioners
67. 48Average weekly earnings of self-employed earners: persons who are not pensioners
68. 49Average weekly income other than earnings: persons who are not pensioners
69. 50Calculation of weekly income of employed earners: persons who are not pensioners
70. 51Earnings of employed earners: persons who are not pensioners
71. 52Calculation of net earnings of employed earners: persons who are not pensioners
72. 53Earnings of self-employed earners: persons who are not pensioners
73. 54Calculation of income other than earnings: persons who are not pensioners
74. 55Capital treated as income: persons who are not pensioners
75. 56Notional income: persons who are not pensioners
76. Chapter 6: Income: further provisions applying to pensioners and persons who are not pensioners
77. 57Calculation of income on a weekly basis
78. 58Treatment of child care charges
79. 59Calculation of average weekly income from tax credits
80. 60Disregard of changes in tax, contributions etc.
81. 61Calculation of net profit of self-employed earners
82. 62Calculation of deduction of tax and contributions of self-employed earners
83. Chapter 7: Capital
84. 63Calculation of capital
85. 64Income treated as capital: persons who are not pensioners
86. 65Calculation of capital in the United Kingdom
87. 66Calculation of capital outside the United Kingdom
88. 67Notional capital
89. 68Diminishing notional capital rule: pensioners
90. 69Diminishing notional capital rule: persons who are not pensioners
91. 70Capital jointly held
92. 71Calculation of tariff income from capital: pensioners
93. 72Calculation of tariff income from capital: persons who are not pensioners
94. Part 11: Students
95. Chapter 1: General
96. 73Interpretation
97. 74Treatment of students
98. 75Students who are excluded from entitlement to a reduction under this scheme
99. Chapter 2
100. Income
101. 76Calculation of grant income
102. 77Calculation of covenant income where a contribution is assessed
103. 78Covenant income where no grant income or no contribution is assessed
104. 79Relationship with amounts to be disregarded under Schedule 8
105. 80Other amounts to be disregarded
106. 81Treatment of student loans
107. 82Treatment of payments from access funds
108. 83Disregard of contribution
109. 84Further disregard of student’s income
110. 85Income treated as capital
111. 86Disregard of changes occurring during summer vacation
112. Part 12: Extended reductions
113. Chapter 1: Extended reductions: pensioners
114. 87Extended reductions: pensioners
115. 88Extended reductions (qualifying contributory benefits): pensioners
116. 89Duration of extended reduction period (qualifying contributory benefits): pensioners
117. 90Amount of extended reduction (qualifying contributory benefits): pensioners
118. 91Extended reductions (qualifying contributory benefits)—movers: pensioners
119. 92Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C
120. 93Continuing reductions where state pension credit claimed: pensioners
121. Chapter 2: Extended reductions: persons who are not pensioners
122. 94Extended reductions: persons who are not pensioners
123. 95Extended reductions: persons who are not pensioners
124. 96Duration of extended reduction period: persons who are not pensioners
125. 97Amount of extended reduction: persons who are not pensioners
126. 98Extended reductions—movers: persons who are not pensioners
127. 99Relationship between extended reduction and entitlement to a reduction by virtue of classes D to F
128. 100Extended reductions (qualifying contributory benefits): persons who are not pensioners
129. 101Duration of extended reduction period (qualifying contributory benefits): persons who are not pensioners
130. 102Amount of extended reduction (qualifying contributory benefits): persons who are not pensioners
131. 103Extended reductions (qualifying contributory benefits)—movers: persons who are not pensioners
132. 104Relationship between extended reduction (qualifying contributory benefits) and entitlement to reduction by virtue of classes D to F
133. Chapter 3: Extended reductions: movers in the authority’s area
134. 105Extended reductions: applicant moving into the authority’s area
135. Part 13: When entitlement begins and change of circumstances
136. 106Date on which entitlement begins
137. 107Date on which change of circumstances is to take effect
138. 108Change of circumstances where state pension credit in payment
139. Part 14: Applications (including duties to notify authority of change of circumstances)
140. 109Making an application
141. 110Date on which an application is made
142. 111Back-dating of applications: pensioners
143. 112Back-dating of applications: persons who are not pensioners
144. 113Information and evidence
145. 114Amendment and withdrawal of application
146. 115Duty to notify changes of circumstances
147. Part 15: Decisions by authority
148. 116Decision by authority
149. 117Notification of decision
150. Part 16: Circumstances in which a payment may be made
151. 118Payment where there is joint and several liability
152. EDULE 1Procedural matters
153. EDULE 2Applicable amounts: pensioners
154. EDULE 3Applicable amounts: persons who are not pensioners
155. EDULE 4Amount of alternative maximum council tax reduction: pensioners and persons who are not pensioners
156. EDULE 5Sums disregarded from applicant’s earnings: pensioners
157. EDULE 6Amounts to be disregarded in the calculation of income other than earnings: pensioners
158. EDULE 7Sums disregarded in the calculation of earnings: persons who are not pensioners
159. EDULE 8Sums disregarded in the calculation of income other than earnings: persons who are not pensioners
160. EDULE 9Capital disregards: pensioners
161. EDULE 10Capital disregards: persons who are not pensioners
162. Explanatory note