{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-48",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-48.json",
  "legislation": "uksi/2012/2886",
  "legislation_title": "The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012",
  "path": "schedule/paragraph/48",
  "kind": "paragraph",
  "number": "48",
  "heading": "Average weekly earnings of self-employed earners: persons who are not pensioners",
  "text": "(1) Where the income of an applicant who is not a pensioner consists of earnings from employment as a self-employed earner his average weekly earnings must be estimated by reference to his earnings from that employment over such period as is appropriate in order that his average weekly earnings may be estimated accurately but the length of the period must not in any case exceed a year.\n(2) For the purposes of this paragraph the applicant’s earnings must be calculated in accordance with paragraphs 53, 61 and 62 (earnings, and net profit, of self-employed earners).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2886/schedule/paragraph/48",
    "retrieved_at": "2026-10-29T01:13:07.026808+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."
}