Paragraph 15 Class C: alternative maximum council tax reduction – pensioners
England, Wales and Scotland
On any day class C consists of any person who is a pensioner—
who is for that day liable to pay council tax in respect of a dwelling of which he is a resident;
who, subject to paragraph 19 (periods of absence from a dwelling), is not absent from the dwelling throughout the day;
in respect of whom a maximum council tax reduction amount can be calculated;
who does not fall within a class of person not entitled to a reduction under this scheme;
who has made an application; and
in relation to whom the condition in sub-paragraph (2) is met.
The condition referred to in sub-paragraph (1)(f) is that no other resident of the dwelling is liable to pay rent to the applicant in respect of the dwelling and there is an alternative maximum council tax reduction in respect of the day in the case of that person which is derived from the income, or aggregate incomes, of one or more residents to whom this sub-paragraph applies.
Sub-paragraph (2) applies to any other resident of the dwelling who—
is not a person who, in accordance with Schedule 1 to the 1992 Act, falls to be disregarded for the purposes of discount;
is not a person who is liable for council tax solely in consequence of the provisions of section 9 of the 1992 Act (spouse’s or civil partner’s joint and several liability for tax);
is not a person who is residing with a couple or with the members of a polygamous marriage where the applicant is a member of that couple or of that marriage and—
in the case of a couple, neither member of that couple is a person who, in accordance with Schedule 1 to the 1992 Act (persons disregarded for the purposes of discount), falls to be disregarded for the purposes of discount; or
in the case of a polygamous marriage, two or more members of that marriage are not persons who, in accordance with Schedule 1 to the 1992 Act, fall to be disregarded for the purposes of discount;
is not a person who jointly with the applicant falls within the same paragraph of section 6(2)(a) to (e) of the 1992 Act (persons liable to pay council tax) as applies in the case of the applicant; or
is not a person who is residing with two or more persons both or all of whom fall within the same paragraph of section 6(2)(a) to (e) of the 1992 Act where two or more of those persons are not persons who, in accordance with Schedule 1 to the 1992 Act, fall to be disregarded for the purposes of discount.