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The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

S.I. 2012/2885 · Made 16 November 2012 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 13 February 2026.

Council Tax, England

Made 16th November 2012

Laid before Parliament 22nd November 2012

Coming into force 27th November 2012

The Secretary of State makes the following Regulations in exercise of the powers conferred by section 113(1) and (2) of, and paragraph 2 of Schedule 1A to, the Local Government Finance Act 1992f1:

Annotations to the whole text

Footnotes

f1

1992 c. 14; section 113(1) and (2) were amended by section 127 of, and paragraph 40 and 52 of Schedule 7 to, the Local Government Act 2003 (c. 26) and section 80 of the Localism Act 2011 (c. 20); Schedule 1A was inserted by section 10 of the Local Government Finance Act 2012 (c. 17).

Contents

  1. Part 1: General
  2. 1Citation, commencement and application
  3. 2Interpretation
  4. 3Meaning of “pensioner” and “person who is not a pensioner”
  5. 4Meaning of “couple”
  6. 5Polygamous marriages
  7. 6Meaning of “family”
  8. 7Circumstances in which a person is to be treated as responsible or not responsible for another
  9. 8Households
  10. 9Non-dependants
  11. 10Remunerative work
  12. Part 2: Prescribed classes of persons
  13. 11Pensioners
  14. 12Persons treated as not being in Great Britain
  15. 13Persons subject to immigration control
  16. Part 3: Matters that must be included in an authority’s scheme
  17. 14Provision for pensioners
  18. 15Provision for all applicants
  19. 16Provision for all applicants: energy rebate scheme 2022
  20. 17Provision for all applicants: Homes for Ukraine scheme
  21. Signature
  22. Schedule 1: Pensioners: matters that must be included in an authority’s scheme
  23. Part 1
  24. 1Classes of persons entitled to a reduction under an authority’s scheme
  25. 2Class A: pensioners whose income is no greater than the applicable amount
  26. 3Class B: pensioners whose income is greater than the applicable amount
  27. 4Class C: alternative maximum council tax reduction
  28. 5Periods of absence from a dwelling
  29. Part 2: Applicable amounts for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction
  30. 6Applicable amounts
  31. Part 3: Maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction
  32. 7Maximum council tax reduction amount under an authority’s scheme
  33. 8Non-dependant deductions
  34. Part 4: Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction
  35. 9Alternative maximum council tax reduction under a scheme
  36. Part 5: Amount of reduction under an authority’s scheme
  37. 10Amount of reduction under a scheme: classes A to C
  38. Part 6: Income and capital for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction
  39. Chapter 1: General
  40. 11Calculation of income and capital: applicant’s family and polygamous marriages
  41. 12Circumstances in which income and capital of non-dependant is to be treated as applicant’s
  42. Chapter 2: Income
  43. 13Applicant in receipt of guarantee credit
  44. 14Calculation of applicant’s income in savings credit only cases
  45. 15Calculation of income and capital where state pension credit is not payable
  46. 16Meaning of “income”
  47. 17Calculation of weekly income
  48. 18Earnings of employed earners
  49. 19Calculation of net earnings of employed earners
  50. 20Calculation of earnings of self-employed earners
  51. 21Earnings of self-employers earners
  52. 22Notional income
  53. 23Income paid to third parties
  54. 24Calculation of income on a weekly basis
  55. 25Treatment of child care charges
  56. 26Additional condition referred to in paragraph 25(10)(b)(i): disability
  57. 27Calculation of average weekly income from tax credits
  58. 28Disregard of changes in tax, contributions etc
  59. 29Calculation of net profit of self-employed earners
  60. 30Calculation of deduction of tax and contributions of self-employed earners
  61. Chapter 3: Capital
  62. 31Calculation of capital
  63. 32Calculation of capital in the United Kingdom
  64. 33Calculation of capital outside the United Kingdom
  65. 34Notional capital
  66. 35Diminishing notional capital rule
  67. 36Capital jointly held
  68. 37Calculation of tariff income from capital
  69. Part 7: Extended reductions
  70. 38Extended reductions (qualifying contributory benefits)
  71. 39Duration of extended reduction period (qualifying contributory benefits)
  72. 40Amount of extended reduction (qualifying contributory benefits)
  73. 41Extended reductions (qualifying contributory benefits): movers
  74. 42Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C
  75. 43Continuing reductions where state pension credit claimed
  76. 44Extended reductions: movers into an authority’s area
  77. Part 8: When entitlement begins and change of circumstances
  78. 45Date on which entitlement begins
  79. 46Date on which change of circumstances is to take effect
  80. 47Change of circumstances where state pension credit in payment
  81. Schedule 2: Applicable amounts
  82. Part 1: Personal allowances
  83. 1Personal allowance
  84. 2Child or young person amounts
  85. Part 2: Family premium
  86. 3Family premium
  87. Part 3: Premiums
  88. 4Paragraph 4
  89. 5Paragraph 5
  90. 6Severe disability premium
  91. 7Enhanced disability premium
  92. 8Disabled child premium
  93. 9Carer premium
  94. 10Persons in receipt of concessionary payments
  95. 11Person in receipt of benefit
  96. 4Amounts of premium specified in Part 3
  97. Schedule 3: Amount of alternative maximum council tax reduction
  98. 1Paragraph 1
  99. 2Paragraph 2
  100. 3Paragraph 3
  101. Schedule 4: Sums disregarded from applicant’s earnings
  102. 1Paragraph 1
  103. 2Paragraph 2
  104. 3Paragraph 3
  105. 4Paragraph 4
  106. 5Paragraph 5
  107. 6Paragraph 6
  108. 7Paragraph 7
  109. 8Paragraph 8
  110. 9Paragraph 9
  111. 10Paragraph 10
  112. 11Paragraph 11
  113. Schedule 5: Amounts to be disregarded in the calculation of income other than earnings
  114. 1Paragraph 1
  115. 2Paragraph 2
  116. 3Paragraph 3
  117. 4Paragraph 4
  118. 5Paragraph 5
  119. 6Paragraph 6
  120. 7Paragraph 7
  121. 8Paragraph 8
  122. 9Paragraph 9
  123. 10Paragraph 10
  124. 11Paragraph 11
  125. 12Paragraph 12
  126. 13Paragraph 13
  127. 14Paragraph 14
  128. 15Paragraph 15
  129. 16Paragraph 16
  130. 17Paragraph 17
  131. 18Paragraph 18
  132. 19Paragraph 19
  133. 20Paragraph 20
  134. 21Paragraph 21
  135. 22Paragraph 22
  136. 23Paragraph 23
  137. 24Paragraph 24
  138. 25Paragraph 25
  139. 26Paragraph 26
  140. Schedule 6: Capital Disregards
  141. Part 1: Capital to be disregarded
  142. 1Paragraph 1
  143. 2Paragraph 2
  144. 3Paragraph 3
  145. 4Paragraph 4
  146. 5Paragraph 5
  147. 6Paragraph 6
  148. 7Paragraph 7
  149. 8Paragraph 8
  150. 9Paragraph 9
  151. 10Paragraph 10
  152. 11Paragraph 11
  153. 12Paragraph 12
  154. 13Paragraph 13
  155. 14Paragraph 14
  156. 15Paragraph 15
  157. 16Paragraph 16
  158. 16AParagraph 16A
  159. 17Paragraph 17
  160. 18Paragraph 18
  161. 19Paragraph 19
  162. 20Paragraph 20
  163. 21Paragraph 21
  164. 22Paragraph 22
  165. 22AParagraph 22A
  166. 22BParagraph 22B
  167. 23Paragraph 23
  168. 24Paragraph 24
  169. 25Paragraph 25
  170. 26Paragraph 26
  171. 27Paragraph 27
  172. 28Paragraph 28
  173. 28AParagraph 28A
  174. 29Paragraph 29
  175. 29ZAParagraph 29ZA
  176. 29AParagraph 29A
  177. 29BParagraph 29B
  178. 29CParagraph 29C
  179. 29DParagraph 29D
  180. 29EParagraph 29E
  181. 29FParagraph 29F
  182. Part 2: Capital disregarded only for the purposes of determining deemed income
  183. 30Paragraph 30
  184. 31Paragraph 31
  185. 32Paragraph 32
  186. 33Paragraph 33
  187. Schedule 7: All applicants: matters that must be included in an authority’s scheme – procedural matters
  188. Part 1: Applications
  189. 1Procedure by which a person may apply for a reduction under an authority’s scheme
  190. 2Paragraph 2
  191. 3Paragraph 3
  192. 4Paragraph 4
  193. 5Paragraph 5
  194. 6Paragraph 6
  195. 7Paragraph 7
  196. Part 2: Appeals
  197. 8Procedure by which a person may appeal against certain decisions of the authority
  198. Part 3: Discretionary reductions
  199. 9Procedure for an application to the authority for a reduction under section 13A(1)(c) of the 1992 Act
  200. Part 4: Electronic communication
  201. 10Interpretation
  202. 11Conditions for the use of electronic communication
  203. 12Use of intermediaries
  204. 13Effect of delivering information by means of electronic communication
  205. 14Proof of identity of sender or recipient of information
  206. 15Proof of delivery of information
  207. 16Proof of content of information
  208. Schedule 8: All applicants: matters that must be included in an authority’s scheme – other matters
  209. Part 1: Extended reductions: persons who are not pensioners
  210. 1Paragraph 1
  211. 2Extended reductions: movers into an authority’s area
  212. Part 2: Further provision about applications and duty to notify a change of circumstances
  213. 3Paragraph 3
  214. 4Making an application
  215. 5Date on which an application is made
  216. 6Back-dating of applications
  217. 7Information and evidence
  218. 8Amendment and withdrawal of application
  219. 9Duty to notify changes of circumstances
  220. Part 3: Decisions by an authority
  221. 10Paragraph 10
  222. 11Decision by authority
  223. 12Notification of decision
  224. Part 4: Circumstances in which a payment may be made
  225. 13Paragraph 13
  226. 14Payment where there is joint and several liability
  227. Explanatory note