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The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

S.S.I. 2012/319 · Made 21 November 2012 · Extends to Scotland

Not fully up to date. 5 changes made by later legislation have not yet been written into this text, which is revised to 1 April 2026.

See the changes not yet applied
ProvisionChangeMade by
reg. 20(e)sum substitutedCouncil Tax Reduction 2026 reg. 2(2)
reg. 48(9)(f)substitutedCouncil Tax Reduction 2026 reg. 2(3)
sch. 3 para. 7omittedCouncil Tax Reduction 2026 reg. 2(4)
sch. 4 para. 16(1I)(1J)insertedCouncil Tax Reduction 2026 reg. 2(5)
sch. 5 para. 2(i)substitutedCouncil Tax Reduction 2026 reg. 2(6)

Council Tax

Made 21st November 2012

Laid before the Scottish Parliament 23rd November 2012

Coming into force 28th January 2013

The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 1992 M1 and all other powers enabling them to do so.

Annotations to the whole text

Marginal citations

M1

1992 c.14. Section 80 was amended by paragraph 176 of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

Contents

  1. Part 1: General
  2. 1Citation and commencement
  3. 2Interpretation
  4. 3Non-dependants
  5. 4Young persons
  6. 5Occupation of a dwelling as a home
  7. 6Remunerative work
  8. Part 2: Families
  9. 7Entitlement of only one member of a family
  10. 8Couples: polygamous marriages
  11. 9Applicant in receipt of income-related benefit
  12. 10Responsibility for another person
  13. 11Membership of a household
  14. Part 3: Application of the Regulations
  15. 12Application
  16. 13Prescribed years
  17. Part 4: Entitlement to council tax reduction
  18. 14Conditions of entitlement to council tax reduction
  19. 14AConditions of entitlement to council tax reduction – dwellings in bands E to H
  20. 15Persons not entitled to council tax reduction: absentees
  21. 16Persons not entitled to council tax reduction: persons treated as not being in Great Britain
  22. 17Persons treated as being in Great Britain
  23. 18Temporary absence from Great Britain
  24. 19Persons not entitled to council tax reduction: persons subject to immigration control
  25. 19ANon-recovery of council tax arrears caused by official error
  26. Part 5: Applicable amount
  27. 20Applicable amount
  28. Part 6: Income and capital
  29. Chapter 1: General
  30. 21Calculation of income and capital of members of applicant's family and of a polygamous marriage
  31. 22Circumstances in which capital and income of non-dependant is to be treated as applicant's
  32. Chapter 2: Income and capital
  33. 23Calculation of income and capital
  34. 24Applicant in receipt of guarantee credit
  35. 25Calculation of income in savings credit only cases
  36. 26Calculation of income and capital where state pension credit is not payable
  37. 27Meaning of “income”
  38. 28Calculation of income on a weekly basis
  39. 29Treatment of child care charges
  40. 30Calculation of average weekly income from ... tax credits
  41. 31Calculation of weekly income
  42. Chapter 3: Employed earners
  43. 32Earnings of employed earners
  44. 33Calculation of net earnings of employed earners
  45. Chapter 4: Self-employed earners
  46. 34Calculation of earnings of self-employed earners
  47. 35Earnings of self-employed earners
  48. 36Calculation of net profit of self-employed earners
  49. 37Deduction of tax and contributions of self-employed earners
  50. Chapter 5: Other income
  51. 38Notional income
  52. 39Income paid to third parties
  53. Chapter 6: Capital
  54. 40Capital limit
  55. 41Calculation of capital
  56. 42Calculation of capital in the United Kingdom
  57. 43Calculation of capital outside the United Kingdom
  58. 44Notional capital
  59. 45Diminishing notional capital
  60. 46Capital jointly held
  61. Part 7: Amount of reduction
  62. 47Maximum council tax reduction
  63. 48Non-dependant deductions
  64. 49Extended council tax reduction (qualifying contributory benefits)
  65. 50Duration of period of entitlement to extended council tax reduction (qualifying contributory benefits)
  66. 51Amount of extended council tax reduction (qualifying contributory benefits)
  67. 52Extended council tax reduction (qualifying contributory benefits): movers
  68. 53Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)
  69. 54Entitlement to extended council tax reduction or extended council tax reduction (qualifying contributory benefits) under the Council Tax Reduction Regulations
  70. 55Continuing payments where state pension credit claimed
  71. 56Alternative maximum council tax reduction
  72. 57Residents of a dwelling to whom regulation 14(6) does not apply
  73. Part 8: Effective date
  74. 58Date on which entitlement begins
  75. 59Date on which a change of circumstances is to take effect
  76. 60Change of circumstances where state pension credit is in payment
  77. Part 9: Applications
  78. 61Who may apply
  79. 62Time limit for making an application
  80. 63Written applications
  81. 64Telephone applications
  82. 65Date on which an application is made
  83. 66Evidence and information
  84. 67Amendment of applications
  85. 68Withdrawal of applications
  86. Part 10: Notification of change of circumstances
  87. 69Duty to notify changes of circumstances
  88. 70Alternative means of notifying changes of circumstances
  89. Part 10A: Review and appeal
  90. 70AReview of determination on an application
  91. 70BAppeal against a determination on an application
  92. 70CConduct of further reviews Repealed
  93. Part 11: Electronic communication
  94. 71Electronic communication
  95. Part 12: Transitional provision
  96. 72Transitional provision
  97. Signature
  98. Schedule 1: Applicable amount
  99. Part 1: Personal allowances
  100. 1Paragraph 1
  101. 2Paragraph 2
  102. 3Paragraph 3
  103. Part 2: Family premium Repealed
  104. 4Paragraph 4 Repealed
  105. Part 3: Disability premiums
  106. 5Paragraph 5
  107. 6Paragraph 6
  108. 7Severe disability premium
  109. 8Enhanced disability premium
  110. 9Disabled child premium
  111. 10Carer premium
  112. 11Persons in receipt of concessionary payments
  113. 12Person in receipt of benefit
  114. 4Amount of disability premium
  115. Schedule 2: Sums to be disregarded in the calculation of earnings
  116. 1Paragraph 1
  117. 2Paragraph 2
  118. 3Paragraph 3
  119. 4Paragraph 4
  120. 5Paragraph 5
  121. 6Paragraph 6
  122. 7Paragraph 7
  123. 8Paragraph 8
  124. 9Paragraph 9
  125. 10Paragraph 10
  126. 11Paragraph 11
  127. 12Paragraph 12
  128. Schedule 3: Sums to be disregarded in the calculation of income other than earnings
  129. 1Paragraph 1
  130. 2Paragraph 2
  131. 3Paragraph 3
  132. 4Paragraph 4
  133. 5Paragraph 5
  134. 6Paragraph 6
  135. 7Paragraph 7
  136. 8Paragraph 8
  137. 9Paragraph 9
  138. 10Paragraph 10
  139. 11Paragraph 11
  140. 12Paragraph 12
  141. 13Paragraph 13
  142. 14Paragraph 14
  143. 15Paragraph 15
  144. 16Paragraph 16
  145. 17Paragraph 17
  146. 18Paragraph 18
  147. 18AParagraph 18A
  148. 18BParagraph 18B
  149. 19Paragraph 19
  150. 20Paragraph 20
  151. 21Paragraph 21
  152. 22Paragraph 22
  153. 23Paragraph 23
  154. 24Paragraph 24
  155. Schedule 4: Capital disregards
  156. Part 1: Capital to be disregarded
  157. 1Paragraph 1
  158. 2Paragraph 2
  159. 3Paragraph 3
  160. 4Paragraph 4
  161. 5Paragraph 5
  162. 6Paragraph 6
  163. 7Paragraph 7
  164. 8Paragraph 8
  165. 9Paragraph 9
  166. 10Paragraph 10
  167. 11Paragraph 11
  168. 12Paragraph 12
  169. 13Paragraph 13
  170. 14Paragraph 14
  171. 15Paragraph 15
  172. 16Paragraph 16
  173. 17Paragraph 17
  174. 18Paragraph 18
  175. 19Paragraph 19
  176. 20Paragraph 20
  177. 21Paragraph 21
  178. 22Paragraph 22
  179. 23Paragraph 23
  180. 24Paragraph 24
  181. 25Paragraph 25
  182. 26Paragraph 26
  183. 27Paragraph 27
  184. 28Paragraph 28
  185. 29Paragraph 29
  186. 30Paragraph 30
  187. 30AParagraph 30A
  188. 30BParagraph 30B
  189. 30CParagraph 30C
  190. 30DParagraph 30D
  191. 30EParagraph 30E
  192. 30FParagraph 30F Repealed
  193. 30GParagraph 30G
  194. 30HParagraph 30H Repealed
  195. 30IParagraph 30I Repealed
  196. 30JParagraph 30J
  197. 30KParagraph 30K
  198. 30LParagraph 30L
  199. 30MParagraph 30M
  200. Part 2: Capital not to be treated as income under regulation 27(2)
  201. 31Paragraph 31
  202. 32Paragraph 32
  203. 33Paragraph 33
  204. 34Paragraph 34
  205. Schedule 5: Amount of alternative maximum council tax reduction
  206. 1Paragraph 1
  207. 2Paragraph 2
  208. 3Paragraph 3
  209. 4Paragraph 4
  210. Explanatory note