# The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012, Paragraph 59: Calculation of average weekly income from tax credits

Extent: E+W+S

(1) This paragraph applies where an applicant receives a tax credit.
(2) Where this paragraph applies, the period over which a tax credit is to be taken into account is the period set out in sub-paragraph (3).
(3) Where the instalment in respect of which payment of a tax credit is made is—
(a) a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;
(b) a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;
(c) a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;
(d) a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.
(4) For the purposes of this paragraph “tax credit” means child tax credit or working tax credit.

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Source: https://www.legislation.gov.uk/uksi/2012/2886/schedule/paragraph/59 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

