Contents

• Part 1 - Introduction
  
  
• Part 2 - Interpretation
  • Interpretation
  • Application of scheme: pensioners and persons who are not pensioners
  • Meaning of "couple"
  • Polygamous marriages
  • Meaning of "family"
  • Circumstances in which a person is to be treated as responsible or not responsible for another
  • Households
  • Non-dependants
  • Remunerative work
    
    
• Part 3 - Procedural matters
  • Procedure for reduction applications and appeals against reduction decisions
    
    
• Part 4 - Classes of person entitled to a reduction under this scheme
  • Classes of person entitled to a reduction under this scheme
  • Class A: pensioners whose income is less than the applicable amount
  • Class B: pensioners whose income is greater than the applicable amount
  • Class C: alternative maximum council tax reduction - pensioners
  • Periods of absence from a dwelling
    
    
• Part 5 - Classes of person excluded from this scheme
  • Classes of person excluded from this scheme
  • Class of person excluded from this scheme: persons treated as not being in Great Britain
  • Class of person excluded from this scheme: persons subject to immigration control
  • Class of person excluded from this scheme: capital limit
  • Class of person excluded from this scheme: students
    
    
• Part 6 - Applicable amounts
  • Applicable amounts: pensioners
    
    
• Part 7 - Maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction
  • Maximum council tax reduction amount under this scheme: pensioners and persons who are not pensioners
    
    
• Part 8 - Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction
  • Alternative maximum council tax reduction under this scheme: pensioners
    
    
• Part 9 - Amount of reduction under this scheme
  • Amount of reduction under this scheme: Classes A to C
    
    
• Part 10 - Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction
  
  
• Chapter 1 - Income and capital: general
  • Calculation of income and capital: applicant’s family and polygamous marriages
  • Circumstances in which income and capital of non-dependant is to be treated as applicant’s
    
    
• Chapter 2 - Income and capital: pensioners in receipt of guarantee credit or savings credit
  • Applicant in receipt of guarantee credit: pensioners
  • Calculation of applicant’s income and capital in savings credit only cases: Pensioners
    
    
• Chapter 3 - Income: other pensioners
  • Calculation of income and capital where state pension credit is not payable: pensioners
  • Meaning of “income”: pensioners
  • Calculation of weekly income: pensioners
  • Earnings of employed earners: pensioners
  • Calculation of net earnings of employed earners: pensioners
  • Calculation of earnings of self-employed earners: pensioners
  • Earnings of self-employers earners: pensioners
  • Notional Income: pensioners
  • Income paid to third parties: pensioners
    
    
• Chapter 4 - Income: further provisions applying to pensioners and persons who are not pensioners
  o Calculation of income on a weekly basis
  o Treatment of child care charges
  o Calculation of average weekly income from tax credits
  o Calculation of income disregards
  o Calculation of net profit of self-employed earners
  o Calculation of deduction of tax and contributions of self-employed earners
  
  
• Chapter 5 - Capital
  • Calculation of capital
  • Calculation of capital in the United Kingdom
  • Calculation of capital outside the United Kingdom
  • Notional capital
  • Diminishing notional capital rule: pensioners
  • Capital jointly held
  • Calculation of tariff income from capital: pensioners
    
    
• Part 11 - Students
• Chapter 1 - General
  • Interpretation
  • Treatment of students
  • Students who are excluded from entitlement to a reduction under this scheme
    
    
• Chapter 2 - Income
  • Calculation of grant income
  • Calculation of covenant income where a contribution is assessed
  • Covenant income where no grant income or no contribution is assessed
  • Other amounts to be disregarded
  • Treatment of student loans
  • Treatment of payments from access funds
  • Disregard of contribution
  • Further disregard of student’s income
  • Income treated as capital
  • Disregard of changes occurring during summer vacation
    
    
• Part 12 - Extended Reductions
• Chapter 1 - Extended reductions: pensioners
  • Extended reductions: pensioners
  • Extended reductions (qualifying contributory benefits): pensioners
  • Duration of extended reduction period (qualifying contributory benefits): pensioners
  • Amount of extended reduction (qualifying contributory benefits): pensioners
  • Extended reductions (qualifying contributory benefits)—movers: pensioners
  • Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C
  • Continuing reductions where state pension credit claimed: pensioners
    
    
• Part 13 - When entitlement begins and change of circumstances
  • Date on which entitlement begins
  • Date on which change of circumstances is to take effect
  • Change of circumstances where state pension credit in payment
    
    
• Part 14 - Applications (including duties to notify authority of change of circumstances)
  • Making an application
  • Date on which an application is made
  • Back-dating of applications: pensioners
  • Information and evidence
  • Amendment and withdrawal of application
  • Duty to notify changes of circumstances
    
    
• Part 15 - Decisions by authority
  • Decision by authority
  • Notification of decision
    
    
• Part 16 - Circumstances in which a payment may be made
  • Payment where there is joint and several liability
    
    
• Part 17 - Transitional Provisions
  • Transitional provisions for restrictions on amounts for children and young persons
    
    
• CTR Scheme - Pension Age (Appendix B - Schedules)
• Schedule 1 - Procedural matters
  • Procedure for an application for a reduction under this scheme
  • Procedure for making an appeal
  • Procedure for applying for a discretionary reduction
  • Electronic Communication
  • Non-dependant deductions
    
    
• Schedule 2 - Applicable amounts: pensioners
  • Personal Allowances
  • Family premium (pensioners)
  • Premiums (pensioners)
  • Part 4

• Schedule 3 - Amount of alternative maximum council tax reduction: pensioners
  
  
• Schedule 4 - Sums disregarded from applicant’s earnings: pensioners
  
  
• Schedule 5 - Amounts to be disregarded in the calculation of income other than earnings: pensioners
  
  
• Schedule 6 - Capital disregards: pensioners
• Capital to be disregarded
• Capital disregarded only for the purposes of determining deemed income

Last Updated on Wednesday, May 17, 2023