OpenLegislation

Paragraph 16 I1

England and Wales

(1)

Any payment made under or by—

(a)

the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No 2) Trust, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, F1the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund F2, F3... the Windrush Compensation Scheme F4, the National Emergencies Trust F5, the Victims of Overseas Terrorism Compensation Scheme or the London Bombings Relief Charitable Fund (collectively referred to in this paragraph as “the Trusts”); or

(b)

the Independent Living Fund (2006).

F6(1A)

Any Grenfell Tower support payment.

F7(1B)

Any payment made by the Child Migrants Trust (registered charity number 1171479) under the scheme for former British child migrants.

F8(1C)

Any historical child abuse payment.

(1D)

Any Windrush payment.

F9(1E)

Any Post Office compensation payment.

(1F)

Any vaccine damage payment.

(1G)

Any payment out of the estate of a person, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood support scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter.

F10(1H)

Any payment out of the estate of a person, which derives from a payment made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person as a result of that person having been infected from contaminated blood products.

F11(1I)

Any LGBT Financial Recognition Scheme payment.

(1J)

Any miscarriage of justice compensation payment.

(2)

Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts F12or from a Grenfell Tower support payment F13, a historical child abuse payment F14, a Windrush payment, a Post Office compensation payment F15, a vaccine damage payment, an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment and which is made to or for the benefit of that person’s partner or former partner—

(a)

from whom he is not, or where that person has died was not, estranged or divorced, or

(b)

with whom he has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person’s death.

(3)

Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person which derives from a payment made under or by any of the Trusts F16or from a Grenfell Tower support paymentF17, a historical child abuse payment F18, a Windrush payment, a Post Office compensation payment F19, a vaccine damage payment, an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment and which is made to or for the benefit of the person who is suffering from haemophilia or who is a qualifying person.

(4)

Sub-paragraph (3) does not apply if—

(a)

the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced, or

(b)

where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death.

(5)

Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts F20or from a Grenfell Tower support payment, F21, a historical child abuse payment F22, a Windrush payment, a Post Office compensation payment F23, a vaccine damage payment, an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment where—

(a)

that person has no partner or former partner from whom he is not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child who is or had been a member of that person’s household; and

(b)

the payment is made either—

(i)

to that person’s parent or step-parent; or

(ii)

where that person at the date of the payment is a child or a student who has not completed his full-time education and has no parent or step-parent, to any person standing in the place of his parent,

but only for a period from the date of the payment until the end of two years from that person’s death.

(6)

Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts F24or from a Grenfell Tower support payment , a historical child abuse payment F25, a Windrush payment, a Post Office compensation payment , a vaccine damage payment, an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, where—

(a)

that person at the date of his death (“the relevant date”) had no partner or former partner from whom he was not estranged or divorced or with whom he had formed a civil partnership that had not been dissolved, nor any child who was or had been a member of his household; and

(b)

the payment is made either—

(i)

to that person’s parent or step-parent; or

(ii)

where that person at the relevant date was a child or a student who had not completed his full-time education and had no parent or step-parent, to any person standing in place of his parent,

but only for a period of two years from the relevant date.

F26(7)

In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any capital resource which derives from—

(a)

any payment of income or capital made under or deriving from any of the Trusts; or

(b)

a Grenfell Tower support payment , a historical child abuse payment F27, a Windrush payment, a Post Office compensation payment , a vaccine damage payment, an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment.

Annotations

Textual amendments

F1

Words in Sch. 6 para. 16(1)(a) inserted (12.1.2018 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Amendment) (England) Regulations 2017 (S.I. 2017/1305), regs. 1(1), 15(a)

F2

Words in Sch. 6 para. 16(1)(a) inserted (11.2.2020 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2020 (S.I. 2020/23), regs. 1(1), 11(a)(i)

F3

Words in Sch. 6 para. 16(1)(a) omitted (11.2.2021 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021 (S.I. 2021/29), regs. 1(1), 9(a)(i)(aa)

F4

Words in Sch. 6 para. 16(1)(a) inserted (11.2.2021 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021 (S.I. 2021/29), regs. 1(1), 9(a)(i)(bb)

F5

Words in Sch. 6 para. 16(1) inserted (9.2.2024 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 (S.I. 2024/29), regs. 1(1), 9(a)(i)

F6

Sch. 6 para. 16(1A) inserted (11.2.2020 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2020 (S.I. 2020/23), regs. 1(1), 11(a)(ii)

F7

Sch. 6 para. 16(1B) inserted (11.2.2021 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021 (S.I. 2021/29), regs. 1(1), 9(a)(ii)

F8

Sch. 6 para. 16(1C)(1D) inserted (11.2.2022 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2022 (S.I. 2022/25), regs. 1(1), 9(a)

F9

Sch. 6 para. 16(1E)-(1G) inserted (9.2.2024 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 (S.I. 2024/29), regs. 1(1), 9(a)(ii)

F10

Sch. 6 para. 16(1H) inserted (11.2.2025 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2025 (S.I. 2025/39), regs. 1(1), 10

F11

Sch. 6 para. 16(1I)(1J) inserted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 10(a)

F12

Words in Sch. 6 para. 16(2) inserted (11.2.2020 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2020 (S.I. 2020/23), regs. 1(1), 11(a)(iii)

F13

Words in Sch. 6 para. 16(2) inserted (11.2.2022 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2022 (S.I. 2022/25), regs. 1(1), 9(b)

F14

Words in Sch. 6 para. 16(2) substituted (9.2.2024 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 (S.I. 2024/29), regs. 1(1), 9(a)(iii)

F15

Words in Sch. 6 para. 16(2) substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 10(b)

F16

Words in Sch. 6 para. 16(3) inserted (11.2.2020 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2020 (S.I. 2020/23), regs. 1(1), 11(a)(iv)

F17

Words in Sch. 6 para. 16(3) inserted (11.2.2022 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2022 (S.I. 2022/25), regs. 1(1), 9(b)

F18

Words in Sch. 6 para. 16(3) substituted (9.2.2024 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 (S.I. 2024/29), regs. 1(1), 9(a)(iii)

F19

Words in Sch. 6 para. 16(3) substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 10(b)

F20

Words in Sch. 6 para. 16(5) inserted (11.2.2020 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2020 (S.I. 2020/23), regs. 1(1), 11(a)(v)

F21

Words in Sch. 6 para. 16(5)-(7) inserted (11.2.2022 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2022 (S.I. 2022/25), regs. 1(1), 9(b)

F22

Words in Sch. 6 para. 16(5) substituted (9.2.2024 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 (S.I. 2024/29), regs. 1(1), 9(a)(iii)

F23

Words in Sch. 6 para. 16(5)-(7) substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 10(b)

F24

Words in Sch. 6 para. 16(6) inserted (11.2.2020 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2020 (S.I. 2020/23), regs. 1(1), 11(a)(vi)

F25

Words in Sch. 6 para. 16(6) substituted (9.2.2024 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 (S.I. 2024/29), regs. 1(1), 9(a)(iii)

F26

Sch. 6 para. 16(7) substituted (11.2.2020 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2020 (S.I. 2020/23), regs. 1(1), 11(a)(vii)

F27

Words in Sch. 6 para. 16(7) substituted (9.2.2024 with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 (S.I. 2024/29), regs. 1(1), 9(a)(iii)

Commencement

I1

Sch. 6 para. 16 in force at 27.11.2012, see reg. 1(1)

Notes on Schedule 6

Footnotes

f1

And see also paragraph 17 of Schedule 1.