Paragraph 1

In the case of an applicant who has been engaged in remunerative work as an employed earner or, had the employment been in Great Britain, would have been so engaged—

(a)

where—

(i)

the employment has been terminated because of retirement; and

(ii)

on retirement the applicant is entitled to a retirement pension under the SSCBA F1, or a state pension under Part 1 of the Pensions Act 2014, or is not so entitled solely because of the applicant’s failure to satisfy the contribution conditions F2or to have the minimum number of qualifying years,

any earnings paid or due to be paid in respect of that employment, but only for a period commencing on the day immediately after the date on which the employment was terminated;

(b)

where before the first day of entitlement to a reduction under this scheme the employment has been terminated otherwise than because of retirement, any earnings paid or due to be paid in respect of that employment except—

(i)

any payment of the nature described in—

(aa)

paragraph 48(1)(e) of this scheme, or

(bb)

section 28, 64 or 68 of the Employment Rights Act 1996^f1 (guarantee payments, suspension from work on medical or maternity grounds); and

(ii)

any award, sum or payment of the nature described in—

(aa)

paragraph 48(1)(g) or (i) of this scheme, or

(bb)

section 34 or 70 of the Employment Rights Act 1996 (guarantee payments and suspension from work: complaints to employment tribunals),

including any payment made following the settlement of a complaint to an employment tribunal or of court proceedings;

(c)

where before the first day of entitlement to a reduction under this scheme—

(i)

the employment has not been terminated, but

(ii)

the applicant is not engaged in remunerative work,

any earnings paid or due to be paid in respect of that employment except any payment or remuneration of the nature described in paragraph 1(b)(i) or (ii)(bb) of this Schedule or paragraph 48(1)(j) of this scheme.

Annotations

Textual amendments

F1: Words in Sch. Scheme Sch. 6 para. 1(a)(ii) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 28(a)
F2: Words in Sch. Scheme Sch. 6 para. 1(a)(ii) inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 28(b)

Footnotes

f1: 1996 c.18.