Paragraph 10 Remunerative work
England and Wales
Subject to the following provisions of this paragraph, a person must be treated for the purposes of this scheme as engaged in remunerative work if that person is engaged, or, where that person’s hours of work fluctuate, that person is engaged on average, for not less than 16 hours a week, in work for which payment is made or which is done in expectation of payment.
Subject to sub-paragraph (3), in determining the number of hours for which a person is engaged in work where that person’s hours of work fluctuate, regard must be had to the average of hours worked over—
if there is a recognisable cycle of work, the period of one complete cycle (including, where the cycle involves periods in which the person does no work, those periods but disregarding any other absences);
in any other case, the period of 5 weeks immediately prior to the date of application, or such other length of time as may, in the particular case, enable the person’s weekly average hours of work to be determined more accurately.
Where, for the purposes of sub-paragraph (2)(a), a person’s recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which that person does not work, those periods and any other periods not forming part of such holidays or vacations during which that person is not required to work must be disregarded in establishing the average hours for which that person is engaged in work.
Where no recognisable cycle has been established in respect of a person’s work, regard must be had to the number of hours or, where those hours will fluctuate, the average of the hours, which that person is expected to work in a week.
A person must be treated as engaged in remunerative work during any period for which that person is absent from work referred to in sub-paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.
A person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance for more than 3 days in any reduction week is to be treated as not being in remunerative work in that week.
A person must not be treated as engaged in remunerative work on any day on which that person is engaged in an activity in respect of which—
a sports award has been made, or is to be made, to that person; and
no other payment is made or is expected to be made to that person.
Annotations
Textual amendments
- F1
Words in Sch. Scheme para. 10(7) 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 2015 (S.I. 2015/44), regs. 1(2), 16
- F2
Words in Sch. Scheme para. 10(7) 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 2020 (S.I. 2020/16), regs. 1(2), 14
- F3
Words in Sch. Scheme para. 10(7) inserted (in relation to a council tax reduction scheme made for a financial year beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous Amendments) (Wales) Regulations 2026 (W.S.I. 2026/13), regs. 1(2)(3), 16
Notes on Schedule
Commencement
- I1
Sch. in force at 28.11.2013, see reg. 1(2)