# The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, Paragraph 3: Class B: pensioners whose income is greater than the applicable amount

Extent: E+W

On any day class B consists of any person who is a pensioner—
(a) who is for that day liable to pay council tax in respect of a dwelling of which he is a resident;
(b) who, subject to paragraph 5, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum council tax reduction amount can be calculated;
(d) who does not fall within a class of person prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority’s scheme;
(e) whose income for the relevant week is greater than his applicable amount;
(f) in respect of whom amount A exceeds amount B where—
(i) amount A is the maximum council tax reduction in respect of the day in the applicant’s case; and
(ii) amount B is 2 6/7 per cent of the difference between his income for the relevant week and his applicable amount; and
(g) who has made an application.

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Source: https://www.legislation.gov.uk/uksi/2012/2885/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-regulations-2012/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.