{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012.json",
  "id": "uksi/2012/2886",
  "title": "The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012",
  "short_title": "Council Tax Reduction Schemes (Default Scheme) 2012",
  "long_title": "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.",
  "citation": "S.I. 2012/2886",
  "type": "uksi",
  "year": "2012",
  "number": "2886",
  "version": "current",
  "date": "2012-11-16",
  "revised": true,
  "valid_from": "2023-11-06",
  "extent": "E+W+S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/introduction",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/regulation-1",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Default scheme",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/regulation-2",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/signature",
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Council Tax Reduction Scheme (Default Scheme) 2013",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-1",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/1"
    },
    {
      "path": "schedule/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Interpretation",
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    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-2",
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    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Application of scheme: pensioners and persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-3",
      "extent": "E+W+S",
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      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Meaning of “couple”",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-4",
      "extent": "E+W+S",
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    {
      "path": "schedule/paragraph/5",
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      "number": "5",
      "heading": "Polygamous marriages",
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    {
      "path": "schedule/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Meaning of “family”",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-6",
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    },
    {
      "path": "schedule/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Circumstances in which a person is to be treated as responsible or not responsible for another",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-7",
      "extent": "E+W+S",
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    },
    {
      "path": "schedule/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Households",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-8",
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    },
    {
      "path": "schedule/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Non-dependants",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-9",
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    },
    {
      "path": "schedule/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Remunerative work",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-10",
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    },
    {
      "path": "schedule/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Procedural matters",
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    },
    {
      "path": "schedule/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Procedure for reduction applications and appeals against reduction decisions",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-11",
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    },
    {
      "path": "schedule/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Classes of person entitled to a reduction under this scheme",
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      "status": null,
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    },
    {
      "path": "schedule/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Classes of person entitled to a reduction under this scheme",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-12",
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    {
      "path": "schedule/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Class A: pensioners whose income is less than the applicable amount",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-13",
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    },
    {
      "path": "schedule/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Class B: pensioners whose income is greater than the applicable amount",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-14",
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    },
    {
      "path": "schedule/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Class C: alternative maximum council tax reduction – pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-15",
      "extent": "E+W+S",
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    {
      "path": "schedule/paragraph/16",
      "kind": "paragraph",
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      "heading": "Class D: persons who are not pensioners whose income is less than the applicable amount",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-16",
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    {
      "path": "schedule/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Class E: persons who are not pensioners whose income is greater than the applicable amount",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-17",
      "extent": "E+W+S",
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    {
      "path": "schedule/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Class F: alternative maximum council tax reduction – persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-18",
      "extent": "E+W+S",
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    },
    {
      "path": "schedule/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Periods of absence from a dwelling",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-19",
      "extent": "E+W+S",
      "status": null,
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    },
    {
      "path": "schedule/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Classes of person excluded from this scheme",
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    {
      "path": "schedule/paragraph/20",
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      "heading": "Classes of person excluded from this scheme",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-20",
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    {
      "path": "schedule/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Class of person excluded from this scheme: persons treated as not being in Great Britain",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-21",
      "extent": "E+W+S",
      "status": null,
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    {
      "path": "schedule/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Class of person excluded from this scheme: persons subject to immigration control",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-22",
      "extent": "E+W+S",
      "status": null,
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    {
      "path": "schedule/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Class of person excluded from this scheme: capital limit",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-23",
      "extent": "E+W+S",
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    {
      "path": "schedule/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Class of person excluded from this scheme: students",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-24",
      "extent": "E+W+S",
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    {
      "path": "schedule/part/6",
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      "number": "6",
      "heading": "Applicable amounts",
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      "path": "schedule/paragraph/25",
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      "heading": "Applicable amounts: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-25",
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      "path": "schedule/paragraph/26",
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      "heading": "Applicable amounts: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-26",
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    {
      "path": "schedule/paragraph/27",
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      "heading": "Polygamous marriages: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-27",
      "extent": "E+W+S",
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      "path": "schedule/paragraph/28",
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      "heading": "Applicable amount: persons who are not pensioners who have an award of universal credit",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-28",
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    {
      "path": "schedule/part/7",
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      "number": "7",
      "heading": "Maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction",
      "url": null,
      "extent": "E+W+S",
      "status": null,
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    },
    {
      "path": "schedule/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Maximum council tax reduction amount under this scheme: pensioners and persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-29",
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      "parent": "schedule/part/7"
    },
    {
      "path": "schedule/paragraph/30",
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      "heading": "Non-dependant deductions: pensioners and persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-30",
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    {
      "path": "schedule/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction",
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    {
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      "number": "31",
      "heading": "Alternative maximum council tax reduction under this scheme: pensioners and persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-31",
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    {
      "path": "schedule/part/9",
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      "number": "9",
      "heading": "Amount of reduction under this scheme",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Amount of reduction under this scheme: Classes A to F",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-32",
      "extent": "E+W+S",
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    {
      "path": "schedule/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction",
      "url": null,
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      "status": null,
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    {
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      "heading": "Income and capital: general",
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    },
    {
      "path": "schedule/paragraph/33",
      "kind": "paragraph",
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      "heading": "Calculation of income and capital: applicant’s family and polygamous marriages",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-33",
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    {
      "path": "schedule/paragraph/34",
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      "number": "34",
      "heading": "Circumstances in which income and capital of non-dependant is to be treated as applicant’s",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-34",
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      "path": "schedule/part/10/chapter/2",
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      "heading": "Income and capital: pensioners in receipt of guarantee credit or savings credit",
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      "parent": "schedule/part/10"
    },
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      "path": "schedule/paragraph/35",
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      "number": "35",
      "heading": "Applicant in receipt of guarantee credit: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-35",
      "extent": "E+W+S",
      "status": null,
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    {
      "path": "schedule/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Calculation of applicant’s income and capital in savings credit only cases: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-36",
      "extent": "E+W+S",
      "status": null,
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    },
    {
      "path": "schedule/part/10/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Income and capital where there is an award of universal credit",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10"
    },
    {
      "path": "schedule/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Calculation of income and capital: persons who are not pensioners who have an award of universal credit",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-37",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/3"
    },
    {
      "path": "schedule/part/10/chapter/4",
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      "number": "4",
      "heading": "Income: other pensioners",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10"
    },
    {
      "path": "schedule/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Calculation of income and capital where state pension credit is not payable: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-38",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Meaning of “income”: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-39",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Calculation of weekly income: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-40",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "Earnings of employed earners: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-41",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Calculation of net earnings of employed earners: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-42",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Calculation of earnings of self-employed earners: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-43",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Earnings of self-employers earners: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-44",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Notional income: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-45",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Income paid to third parties: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-46",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/4"
    },
    {
      "path": "schedule/part/10/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Income: persons who are not pensioners",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10"
    },
    {
      "path": "schedule/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "Average weekly earnings of employed earners: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-47",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": "Average weekly earnings of self-employed earners: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-48",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": "Average weekly income other than earnings: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-49",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Calculation of weekly income of employed earners: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-50",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": "Earnings of employed earners: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-51",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": "Calculation of net earnings of employed earners: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-52",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": "Earnings of self-employed earners: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-53",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": "Calculation of income other than earnings: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-54",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": "Capital treated as income: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-55",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": "Notional income: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-56",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/5"
    },
    {
      "path": "schedule/part/10/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Income: further provisions applying to pensioners and persons who are not pensioners",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10"
    },
    {
      "path": "schedule/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": "Calculation of income on a weekly basis",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-57",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/6"
    },
    {
      "path": "schedule/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": "Treatment of child care charges",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-58",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/6"
    },
    {
      "path": "schedule/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": "Calculation of average weekly income from tax credits",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-59",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/6"
    },
    {
      "path": "schedule/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": "Disregard of changes in tax, contributions etc.",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-60",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/6"
    },
    {
      "path": "schedule/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": "Calculation of net profit of self-employed earners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-61",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/6"
    },
    {
      "path": "schedule/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": "Calculation of deduction of tax and contributions of self-employed earners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-62",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/6"
    },
    {
      "path": "schedule/part/10/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Capital",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10"
    },
    {
      "path": "schedule/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": "Calculation of capital",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-63",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": "Income treated as capital: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-64",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": "Calculation of capital in the United Kingdom",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-65",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": "Calculation of capital outside the United Kingdom",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-66",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": "Notional capital",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-67",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": "Diminishing notional capital rule: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-68",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": "Diminishing notional capital rule: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-69",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": "Capital jointly held",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-70",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": "Calculation of tariff income from capital: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-71",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": "Calculation of tariff income from capital: persons who are not pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-72",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/10/chapter/7"
    },
    {
      "path": "schedule/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Students",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/11/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11"
    },
    {
      "path": "schedule/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-73",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/1"
    },
    {
      "path": "schedule/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": "Treatment of students",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-74",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/1"
    },
    {
      "path": "schedule/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": "Students who are excluded from entitlement to a reduction under this scheme",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-75",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/1"
    },
    {
      "path": "schedule/part/11/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": null,
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11"
    },
    {
      "path": "schedule/part/11/chapter/2/crossheading/income",
      "kind": "crossheading",
      "number": null,
      "heading": "Income",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2"
    },
    {
      "path": "schedule/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": "Calculation of grant income",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-76",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": "Calculation of covenant income where a contribution is assessed",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-77",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": "Covenant income where no grant income or no contribution is assessed",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-78",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": "Relationship with amounts to be disregarded under Schedule 8",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-79",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": "Other amounts to be disregarded",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-80",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": "Treatment of student loans",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-81",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": "Treatment of payments from access funds",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-82",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": "Disregard of contribution",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-83",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": "Further disregard of student’s income",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-84",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": "Income treated as capital",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-85",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": "Disregard of changes occurring during summer vacation",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-86",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/11/chapter/2/crossheading/income"
    },
    {
      "path": "schedule/part/12",
      "kind": "part",
      "number": "12",
      "heading": "Extended reductions",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/12/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Extended reductions: pensioners",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12"
    },
    {
      "path": "schedule/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": "Extended reductions: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-87",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12/chapter/1"
    },
    {
      "path": "schedule/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": "Extended reductions (qualifying contributory benefits): pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-88",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12/chapter/1"
    },
    {
      "path": "schedule/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": "Duration of extended reduction period (qualifying contributory benefits): pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-89",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12/chapter/1"
    },
    {
      "path": "schedule/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": "Amount of extended reduction (qualifying contributory benefits): pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-90",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12/chapter/1"
    },
    {
      "path": "schedule/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": "Extended reductions (qualifying contributory benefits)—movers: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-91",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12/chapter/1"
    },
    {
      "path": "schedule/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": "Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-92",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12/chapter/1"
    },
    {
      "path": "schedule/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": "Continuing reductions where state pension credit claimed: pensioners",
      "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-93",
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12/chapter/1"
    },
    {
      "path": "schedule/part/12/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Extended reductions: persons who are not pensioners",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "schedule/part/12"
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