{
  "url": "https://openlegislation.uk/social-security-administration-act-1992/section-138",
  "json_url": "https://openlegislation.uk/social-security-administration-act-1992/section-138.json",
  "legislation": "ukpga/1992/5",
  "legislation_title": "Social Security Administration Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-administration-act-1992",
  "path": "section/138",
  "kind": "section",
  "number": "138",
  "heading": "Nature of benefits",
  "text": "(1) Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or local authority in Scotland the benefit shall take such of the following forms as is prescribed in the case of the person—\n(a) a payment or payments by the authority to the person;\n(b) a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;\n(c) both such payment or payments and such reduction.\nReferences in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) For the purposes of subsection (1) above the relevant financial year is the financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) Regulations under subsection (1) ... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of Part I or II of the Local Government Finance Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 138-140G repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 138(1) substituted for s. 138(1)(2) (1.4.1993) by Local Government Finance Act 1992 (c.14), Sch. 9 para. 19(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 138(1) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 138(1) inserted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 2; S.I. 1997/618, art. 2(1) (with Sch.)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 138(3)(4) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(2), Sch. 14"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 138(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 138(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(3)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 138(6)-(8) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(4), Sch. 14"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 138(9) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5), Sch. 14"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 138(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/5/section/138",
    "retrieved_at": "2026-10-29T09:36:26.977425+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}