Schedule 1 - Procedural Matters
Part 1- Procedure for an application for a reduction under this scheme
Procedure by which a person may apply for a reduction under this scheme
1. Paragraphs 2 to 7 apply to an application for a reduction under this scheme.
2. An application may be made
(a) in writing,
(b) by means of an electronic communication in accordance with Part 4 of this Schedule, or
(c) where the authority has published a telephone number for the purpose
3 (1) An application which is made in writing must be made to the designated office on a properly completed form.
(2) The form must be provided free of charge by the authority for the purpose.
4. Where an application made in writing is defective because
1(a) it was made on the form supplied for the purpose, but that form is not accepted by the authority as being properly completed; or
(b) it was made in writing, but not on the form supplied for the purpose, and the authority does not accept the application, as being in a written form, which is sufficient in the circumstances of the case, having regard to the sufficiency of the written information and evidence, the authority may, in a case to which sub-paragraph (a) applies, request the applicant to complete the defective application or, in the case to which sub-paragraph (b) applies, supply the applicant with the approved form or request further information and evidence.
(2) An application made on a form provided by the authority is properly completed if completed in accordance with the instructions on the form, including any instructions to provide information and evidence in connection with the application.
5.(1) If an application made by electronic communication is defective the authority must provide the person making the application with an opportunity to correct the defect.
(2) An application made by electronic communication is defective if the applicant does not provide all the information the authority requires.
6. In a particular case the authority may determine that an application made by telephone is only valid if the person making the application approves a written statement of his circumstances provided by the authority.
7.(1) If an application made by telephone is defective the authority must provide the person making the application with an opportunity to correct the defect.
(2) An application made by telephone is defective if the applicant does not provide all the information the authority requests during the telephone call.
Part 2 - Procedure for making an appeal
Procedure by which a person may apply for a reduction under this scheme
1. Paragraphs 2 to 7 apply to an application for a reduction under this scheme.
2. An application may be made
(a) in writing,
(b) by means of an electronic communication in accordance with Part 4 of this Schedule, or
(c) where the authority has published a telephone number for the purpose
3 (1) An application which is made in writing must be made to the designated office on a properly completed form.
(2) The form must be provided free of charge by the authority for the purpose.
4. Where an application made in writing is defective because
1(a) it was made on the form supplied for the purpose but that form is not accepted by the authority as being properly completed; or
(b) it was made in writing, but not on the form supplied for the purpose, and the authority does not accept the application, as being in a written form, which is sufficient in the circumstances of the case, having regard to the sufficiency of the written information and evidence, the authority may, in a case to which sub-paragraph (a) applies, request the applicant to complete the defective application or, in the case to which sub-paragraph (b) applies, supply the applicant with the approved form or request further information and evidence.
(2) An application made on a form provided by the authority is properly completed if completed in accordance with the instructions on the form, including any instructions to provide information and evidence in connection with the application.
5. (1) If an application made by electronic communication is defective the authority must provide the person making the application with an opportunity to correct the defect.
(2) An application made by electronic communication is defective if the applicant does not provide all the information the authority requires.
6. In a particular case the authority may determine that an application made by telephone is only valid if the person making the application approves a written statement of his circumstances provided by the authority.
7 (1) If an application made by telephone is defective the authority must provide the person making the application with an opportunity to correct the defect.
(2) An application made by telephone is defective if the applicant does not provide all the information the authority requests during the telephone call.
Part 3 - Procedure for applying for a discretionary reduction
Procedure for an application to the authority for a reduction under section 13A(1)(c) of the 1992 Act :
11 (1) An application to the authority for a reduction under section 13A(1)(c) of the 1992 Act may be made
(a) in writing;
(b) by means of an electronic communication in accordance with Part 4 of this Schedule;
(c) where the authority has published a telephone number for the purposes of receiving such applications, by telephone; or
(d) by means of an electronic communication or other claim form for Universal Credit or Pension Credit has been received from the Department for Work & Pensions.
(2) Where
(a) the authority has made a determination under section 13A(1)(c) in relation to a class of case in which liability is to be reduced; and
(b) a person in that class would otherwise be entitled to a reduction under this scheme, that person’s application for a reduction under this scheme may also be treated as an application for a reduction under section 13A(1)(c).
Part 4 - Electronic Communication
Interpretation
12. In this Part “information” includes an application, certificate, notice or other evidence; “official computer system” means a computer system maintained by or on behalf of the authority for the sending, receiving, processing or storing of any information.
Conditions for the use of electronic communication
13. (1) The authority may use an electronic communication in connection with applications for, and awards of, reductions under this scheme.
(2) A person other than the authority may use an electronic communication in connection with the matters referred to in sub-paragraph (1) if the conditions specified in sub-paragraphs (3) to (6) are satisfied.
(3) The first condition is that the person is for the time being permitted to use an electronic communication by an authorisation given by means of a direction of the Chief Executive of the authority.
(4) The second condition is that the person uses an approved method of
(a) authenticating the identity of the sender of the communication;
(b) electronic communication;
(c) authenticating any application or notice delivered by means of an electronic communication; and
(d) subject to sub-paragraph (7), submitting to the authority any information.
(5) The third condition is that any information sent by means of an electronic communication is in a form supplied for the purposes of this Part of this Schedule.
(6) The fourth condition is that the person maintains such records in written or electronic form as may be specified in a direction given by the Chief Executive of the authority.
(7) Where the person uses any method other than the method approved of submitting any information, that information is to be treated as not having been submitted.
(8) In this paragraph “approved” means approved by means of a direction given by the Chief Executive of the authority for the purposes of this Part of this Schedule.
Use of intermediaries
14. The authority may use intermediaries in connection with
(a) the delivery of any information by means of an electronic communication; and
(b) the authentication or security of anything transmitted by such means, and may require other persons to use intermediaries in connection with those matters.
Effect of delivering information by means of electronic communication
15.(1) Any information which is delivered by means of an electronic communication is to be treated as having been delivered in the manner or form required by any provision of this scheme, on the day the conditions imposed
(a) by this Part; and
(b) by or under an enactment, are satisfied
(2) The authority may determine that any information is to be treated as delivered on a different day (whether earlier or later) from the day provided for in sub-paragraph (1).
(3) Information must not be taken to have been delivered to an official computer system by means of an electronic communication unless it is accepted by the system to which it is delivered.
Proof of identity of sender or recipient of information
16. If it is necessary to prove, for the purpose of any legal proceedings, the identity of
(a) the sender of any information delivered by means of an electronic communication to an official computer system; or
(b) the recipient of any such information delivered by means of an electronic communication from an official computer system, the sender or recipient, as the case may be, is to be presumed to be the person whose name is recorded as such on that official computer system.
Proof of delivery of information
17.(1) If it is necessary to prove, for the purpose of any legal proceedings, that the use of an electronic communication has resulted in the delivery of any information this must be presumed to have been the case where
(a) any such information has been delivered to the relevant authority, if the delivery of that information has been recorded on an official computer system; or
(b) any such information has been delivered by the relevant authority, if the delivery of that information has been recorded on an official computer system.
(2) If it is necessary to prove, for the purpose of any legal proceedings, that the use of an electronic communication has resulted in the delivery of any such information, this must be presumed not to be the case, if that information delivered to the relevant authority has not been recorded on an official computer system.
(3) If it is necessary to prove, for the purpose of any legal proceedings, when any such information sent by means of an electronic communication has been received, the time and date of receipt must be presumed to be that recorded on an official computer system.
Proof of content of information
18. If it is necessary to prove, for the purpose of any legal proceedings, the content of any information sent by means of an electronic communication, the content must be presumed to be that recorded on an official computer system.
Part 5 - Non-dependant deductions
Non-dependant deductions: pensioners and persons who are not pensioners
(1) Subject to the provisions in reg 24 the non-dependant deductions in respect of a day referred to in paragraph 23 are
(a) in respect of a non-dependant aged 18 or over in remunerative work, £14.15 x 1/7;
(b) in respect of a non-dependant aged 18 or over to whom paragraph (a) does not apply, £4.60 x 1/7.
(2) In the case of a non-dependant aged 18 or over to whom sub-paragraph (1)(a)of reg 24 applies, where it is shown to the appropriate authority that his normal gross weekly income is
(d) less than £236.00 (a), the deduction to be made under this paragraph is that specified in sub-paragraph (1)(b);
(b) not less than £236.00 (a) but less than £410.00 (a), the deduction to be made under this paragraph is £9.40 (a);
(c) not less than £410.00 (a) but less than £511.00 (a), the deduction to be made under this paragraph is £11.80 (a).
Schedule 2 - Applicable amounts: pensioners
Part 1 - Personal allowances*
Personal allowance
1. The amount specified for the purposes of paragraph 6(1) (a) of Schedule 1 is no longer relevant(b) On or after 6th December 2018, the amount specified in column (2) of Table 2 below in respect of each person or couple referred to in column (1) of that Table.
| (a) | ||
| (1) | ||
| Column 1 | Column 2 |
|---|---|
| Person or couple | Amount |
| (1) Single applicant or lone parent who has attained pensionable age before 1st April 2021 | (1) £217.00 |
| (2) Couple where one or both members have attained pensionable age before 1st April 2021 | (2) £324.70 |
| (3) If the applicant is a member of a polygamous marriage and one or more members of the marriage has attained pensionable age before 1st April 2021 | (3) |
| (a) for the applicant and the other party to the marriage | (a) £324.70 |
| (b) for each additional spouse who is a member of the same household as the applicant | (b) £107.70 |
| (4) Singe applicant or lone parent who has attained pensionable age on or after 1st April 2021 | (4) £201.05 |
| (5) Couple where both members have attained pensionable age on or after 1st April 2021 | (5) £306.85 |
| (6) If the applicant is a member of a polygamous marriage and all members of the marriage have attained pensionable age on or after 1st April 2021 | (6) |
| (a) for the applicant and the other party to the marriage | (a) £306.85 |
| (b) for each additional spouse who is a member of the same household as the applicant | (b) £ |
Child or young person amounts (pensioners)
2.(1) The amounts specified in column (2) below in respect of each person specified in column (1) are the amounts, for the relevant period specified in column (1), specified for the purposes of paragraph 25(1)(b).
| Column (1) | Column (2) |
|---|---|
| Child or young person | Amount |
| Person in respect of the period- | |
| (a) beginning on that person’s date of birth and ending on the day preceding the first Monday I September following that person’s sixteenth birthday | (a) £77.78 |
| (b) beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s twentieth birthday | (b) £77.78 |
(2) In column (1) of the table “the first Monday in September” means the Monday which first occurs in the month of September in any year
Part 2 - Family premium (pensioners)
Family premium
3. The amount for the purposes of paragraph 6 (1)(c) in respect of a family of which at least one member is a child or young person –
(a) is £18.53 in respect of a reduction week which begins in the period beginning with 1st April 2016 and ending with 30th April 2016
(b) is NIL in respect of a reduction week which begins after 1st May 2016
Family Premium – Transitional Provision
(1) Subject to paragraph (2), the amended amounts for the purpose of paragraph 6(1)(c) does not apply to a person who, on 30th April 2016, is liable to pay council tax at a reduced rate by virtue of this scheme and is –
(a) A member of a family of which at least one member is a child or young person; or
(b) A partner in a polygamous marriage, where he or she, or another partner of the polygamous marriage, is responsible for a child or young person who is a member of the same household.
(2) Paragraph (1) does not apply if –
(a) Sub-paragraph (a) or (b) of that paragraph ceases to apply; or
(b) The person makes a new application for a reduction under this scheme
(3) For the purposes of this section –
(a) “child”, “family”, “partner”, “polygamous marriage” and “young person” have the meanings given by regulation 2 of the Council Tax Reduction Schemes (Prescribed Requirements)(England) Regulations 2012.
Part 3 - Premiums (pensioners)
4. The premiums specified in Part 4 are, for the purposes of paragraph 25(1)(d), applicable to an applicant who satisfies the condition specified in this Part in respect of that premium.
5.(1) Subject to sub-paragraph (2), for the purposes of this Part of this Schedule, once a premium is applicable to an applicant under this Part, a person is to be treated as being in receipt of any benefit for
(a) in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979 applies, any period during which, apart from the provision of those Regulations, he would be in receipt of that benefit; and
(b) any period spent by a person, in undertaking a course of training or instruction, provided, or approved by the Secretary of State under section 2 of the Employment and Training Act 1973, or by Skills Development Scotland, Scottish Enterprise or Highland and Islands. Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990 or for any period during which he is in receipt of a training allowance.
(2) For the purposes of the carer premium under paragraph 9, a person is to be treated as being in receipt of a carer's allowance by virtue of sub-paragraph (1)(a) only if and for so long as the person in respect of whose care the allowance has been claimed remains in receipt of
(a) attendance allowance;
3(b) the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA;
(c) the care component of child disability payment at the highest or middle rate in accordance with regulation 11(5) of the DACYP Regulations;
(d) the daily living component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012;
(e) the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the DAWAP Regulations; or
(f) an AFIP.
Severe Disability Premium (pensioners)
6.(1) The condition is that the applicant is a severely disabled person.
(2) For the purposes of sub-paragraph (1), an applicant is to be treated as being a severely disabled person if, and only if
(a) in the case of a single applicant, a lone parent or an applicant who is treated as having no partner in consequence of sub-paragraph (3)
(i) “(i) he is in receipt of
(aa) attendance allowance;
(bb) the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA;
(cc) the daily living component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012;
(dd) the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the DAWAP Regulations; or
(ee) an AFIP; and”;
(ii) subject to sub-paragraph (6), he has no non-dependants aged 18 or over normally residing with him or with whom he is normally residing; and
(iii) no person is entitled to, and in receipt of, a carer’s allowance under section 70 of the SSCBA or has an award of Universal Credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013 (a) ; in respect of caring for him;
(b) in the case of an applicant who has a partner
(i) “(i) the applicant is in receipt of
(aa) attendance allowance;
(bb) the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA;
(cc) the daily living component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012;
(dd) the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the DAWAP Regulations; or
(ee) an AFIP;;
(ii) his partner is also in receipt of such an allowance or, if he is a member of a polygamous marriage, each other member of that marriage is in receipt of such an allowance; and
(iii) subject to sub-paragraph (6), the applicant has no non-dependants aged 18 or over, normally residing with him or with whom he is normally residing, and either a person is entitled to and in receipt of a carer’s allowance or has an award of universal credit that includes the carer element, in respect of caring for only one of the couple or, if he is a member of a polygamous marriage, for one or more but not all the members of the marriage, or as the case may be, no person is entitled to and in receipt of such an allowance or has such an award of universal credit in respect of caring for either member of a couple or any of the members of the marriage.
(3) Where an applicant has a partner who does not satisfy the condition in sub-paragraph (2)(b)(ii), and that partner is blind or is treated as blind within the meaning of sub-paragraph (4), that partner is to be treated for the purposes of sub-paragraph (2) as if he were not a partner of the applicant.
(4) For the purposes of sub-paragraph (3), a person is blind if he is registered in a register compiled by a local authority under section 29 of the National Assistance Act 1948 (welfare services) or, in Scotland, has been certified as blind and in consequence he is registered in a register attained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994.
(5) For the purposes of sub-paragraph (4), a person who has ceased to be registered as blind on regaining his eyesight is nevertheless to be treated as blind and as satisfying the additional condition set out in that sub-paragraph for a period of 28 weeks following the date on which he ceased to be so registered.
(6) For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account is to be taken of
(a)
“(a) a person receiving
(i) attendance allowance;
(ii) the care component of disability living allowance at the highest or
middle rate prescribed in accordance with section 72(3) of the SSCBA;
(iii) the daily living component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012;
(iv) the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the DAWAP Regulations; or
(v) an AFIP; or”;
(b) a person who is blind or is treated as blind within the meaning of sub-paragraphs (4) and (5).
(7) For the purposes of sub-paragraph (2)(b) a person is to be treated
(a) as being in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, if he would, but for his being a patient for a period exceeding 28 days, be so in receipt
(b) as being in receipt of the daily living component of personal independence payment paid at the rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012 if he would, but for his being a patient for a period exceeding 28 days, be so in receipt, notwithstanding section 86 of that Act and regulations made thereunder;
(ba) as being in receipt of the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the DAWAP Regulations, if they would, but for payment ceasing by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of those Regulations, be so in receipt;
(c) as being in receipt of an AFIP if he would be so in receipt but for a suspension of payment in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a person is undergoing medical treatment in a hospital or similar institution;
(d) as being entitled to and in receipt of a carer’s allowance or has an award of universal credit that includes the carer element, if he would, but for the person for whom he was caring being a patient in hospital for a period exceeding 28 days, be so entitled and in receipt or have such an award of universal credit.
(8) For the purposes of sub-paragraph (2)(a)(iii) and (b)
(a) no account is to be taken of an award of carer’s allowance to the extent that payment of such an award is back-dated for a period before the date on which the award is first paid; and
(b) references to a person being in receipt of a carer’s allowance or as having an award of universal credit that includes the carer element, include reference to a person who would have been in receipt of that allowance or had such an award of universal credit but for the application of a restriction under section 6B or 7 of the Social Security Fraud Act 2001(a) (loss of benefit).
Enhanced Disability Premium (pensioners)
7.(1) The condition is that
(a) the care component of disability living allowance is, or would, but for a suspension of benefit in accordance with regulations under section 113(2) of the SSCBA but for an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 73(2) of that Act;
(aa) the care component of child disability payment is payable at the highest rate in accordance with regulation 11(5) of the DACYP Regulations;
“(ab) the daily living component of adult disability payment is payable, or has ceased to be payable by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the DAWAP Regulations, at the enhanced rate in accordance with regulation 5 of those Regulations;”
(b) (as the case may be) the daily living component of personal independence payment is, or would, but for a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012, be payable at the enhanced rate prescribed in accordance with section 78(2) of that Act, in respect of a child or young person who is a member of the applicant’s family, or
(c) an AFIP is payable,
(2) Where the condition in sub-paragraph (1) ceases to be satisfied because of the death of a child or young person, the condition is that the applicant or partner is entitled to child benefit in respect of that person under section 145A of the SSCBA (entitlement after death of child or qualifying young person).
Disabled Child Premium (pensioner)
8. The condition is that a child or young person for whom the applicant or a partner of his is responsible and who is a member of the applicant’s household
(a) is in receipt of disability living allowance, personal independence payment or is no longer in receipt of such allowance or payment because he is a patient, provided that the child or young person continues to be a member of the family; or
(aa) is in receipt of child disability payment or;
(b) is blind within the meaning of paragraph 6(4) or treated as blind in accordance with paragraph 6(5); or
(c) is a child or young person in respect of whom section 145A of the SSCBA, (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit but only for the period prescribed under that section, and in respect of whom a disabled child premium was included in the applicant’s applicable amount immediately before the death of that child or young person, or ceased to be included in the applicant’s applicable amount because of that child or young person’s death.
(d) is a young person who is in receipt of adult disability payment or who would, but for payment ceasing by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the DAWAP Regulations be so in receipt, provided that the young person continues to be a member of the family; or (e) is a young person who is in receipt of an AFIP.”.
Carer Premium (pensioner)
9.(1) The condition is that the applicant or his partner is, or both of them are, entitled to a carer’s allowance.
(2) Where a carer premium has been awarded but
(a) the person in respect of whose care the carer’s allowance has been awarded dies; or
(b) the person in respect of whom the premium was awarded ceases to be entitled, or ceases to be treated as entitled, to a carer’s allowance, this paragraph is to be treated as satisfied for a period of eight weeks from the relevant date specified in sub-paragraph (3).
(3) The relevant date for the purposes of sub-paragraph (2) is
(a) in a case within sub-paragraph (2)(a), the Sunday following the death of the person in respect of whose care the carer’s allowance has been awarded (or beginning with the date of death if the date occurred on a Sunday);
(b) in a case within sub-paragraph (2)(b), the date on which that person who was entitled to a carer’s allowance ceases to be entitled to it.
(4) For the purposes of this paragraph, a person is to be treated as being entitled to and in receipt of a carer’s allowance for any period not covered by an award but in respect of which a payment is made in lieu of an award.
Persons in receipt of concessionary payments
10. For the purpose of determining whether a premium is applicable to a person under paragraphs 6 to 9, any concessionary payment made to compensate that person for the non-payment of any benefit mentioned in those paragraphs is to be treated as if it were a payment of that benefit.
Person in receipt of benefit
11. For the purposes of this Part of this Schedule, a person is to be regarded as being in receipt of any benefit if, and only if, it is paid in respect of him and is to be so regarded only for any period in respect of which that benefit is paid.
Part 4
12. Amounts of premium specified in Part 3 *
(1) Severe Disability Premium (pensioners)
| Provision | Amount of premium |
|---|---|
| (a) where the applicant satisfies the condition in paragraph 6(2)(a) | (a) £76.40 |
| (b) where the applicant satisfies the condition in paragraph 6(2)(b) | (b) |
| (i) in a case where there is someone in receipt of a carer’s allowance or who has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013, or if he or any partner satisfies that condition only by virtue of paragraph 6(7); | (i) £76.40 |
| (ii) in a case where there is no-one in receipt of such an allowance or such an award of universal credit. | (i) £152.80 |
| (2) Enhanced Disability Premium-Disabled Child rate | £30.17 |
| (3) Disabled Child Premium (pensioner) | £74.69 |
| (4) Carer premium (pensioner) | £42.75 |
Schedule 3 - Amount of alternative maximum council tax reduction: pensioners
Amount of alternative maximum council tax reduction: (pensioners)
1.(1) Subject to paragraphs 2 and 3, the alternative maximum council tax reduction in respect of a day for the purpose of paragraph 31 (alternative maximum council tax reduction: pensioners) is determined in accordance with the following Table and in this Table
(a) “second adult” means any person or persons residing with the applicant to whom paragraph 15(2) (class C) applies;
(2) In this Schedule “council tax due in respect of that day” means the council tax payable under section 10 of the 1992 Act less
(a) any reductions made in consequence of any enactment in, or under, the 1992 Act (other than a reduction under this scheme); and
(b) in a case to which sub-paragraph (c) in column (1) of the table below applies, the amount of any discount which may be appropriate to the dwelling under the 1992 Act.
| (1) Second adult | (2) Alternative maximum council tax reduction |
|---|---|
|
(a) Where the second adult or all second adults are in receipt of income support, an income-related employment and support allowance or state pension credit or are persons on an income-based jobseeker’s allowance; (b) where the gross income of the second adult or, where there is more than one second adult, their aggregate gross income disregarding any (i) is less than £244.00 per week; (ii) is not less than £244.00 per week but less than £317.00 per week; (c) where the dwelling would be wholly occupied by one or more persons to whom paragraph 75(1) of this scheme applies but for |
(a) 25 per cent of the council tax due in respect of that day; (b) (i) 15 per cent of the council tax due in respect of that day; (ii) 7.5 per cent of the council tax due in respect of that day; (c) 100 per cent of the council tax due in respect of that day. |
2. In determining a second adult’s gross income for the purposes of this Schedule, the following must be disregarded from that income
(a) any attendance allowance, any disability living allowance, any personal independence payment under Part 4 of the Welfare Reform Act 2012 or an AFIP;
(b) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the Independent Living Fund (2006) which, had his income fallen to be calculated under paragraph 54 (calculation of income other than earnings: persons who are not pensioners), would have been disregarded under paragraph 28 of Schedule 8 (income in kind); and
(c) any payment which, had his income fallen to be calculated under paragraph 54, would have been disregarded under paragraph 41 of Schedule 8 (payments made under certain trusts and certain other payments).
3. Where there are two or more second adults, residing with the applicant for a reduction under this scheme and any such second adult falls to be disregarded for the purposes of discount, in accordance with Schedule 1 to the 1992 Act, his income must be disregarded in determining the amount of any alternative maximum council tax reduction, unless that second adult is a member of a couple and his partner does not fall to be disregarded for the purposes of discount.
Schedule 4 - Sums disregarded from applicant's earnings: pensioners
1. Where two or more of paragraphs 2 to 5 apply in any particular case the overall maximum
sum which falls to be disregarded in that case under those paragraphs is restricted to
(a) £25 in the case of a lone parent;
(b) £20 in any other case.
2. In a case where an applicant is a lone parent, £25 of earnings.
3.(1) In a case of earnings from any employment or employments to which sub-paragraph (2) applies, £20.
(2) This paragraph applies to employment
(a) as a part-time fire-fighter employed by a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;
(b) a part-time fire-fighter employed by the Scottish Fire and Rescue Service established under section 1A of the Fire (Scotland) Act 2005 (a);
(c) as an auxiliary coastguard in respect of coast rescue activities;
(d) in the manning or launching of a lifeboat if the employment is part-time;
(e) as a member of any territorial or reserve force prescribed in Part I of Schedule 6 to the Social Security (Contributions) Regulations 2001.
(3) If
(a) any of the earnings of the applicant or, if he has a partner, his partner, or both of them, are disregarded under sub-paragraph (1); and
(b) either of them has, or both of them have, other earnings, so much of those other earnings as would not, in the aggregate with the earnings disregarded under that sub-paragraph, exceed £20. 4.(1) If the applicant or, if he has a partner, his partner is a carer, or both are carers, £20 of any earnings received from his or their employment.
(2) Where the carer premium is awarded in respect of the applicant and of any partner of his, their earnings must for the purposes of this paragraph be aggregated, but the amount to be disregarded in accordance with sub-paragraph (1) must not exceed £20 of the aggregated amount.
(3) In this paragraph the applicant or his partner is a carer if paragraph 14 of Part 3 of Schedule 3 (amount applicable for carers) is satisfied in respect of him.
5.(1) £20 is disregarded if the applicant or, if he has a partner, his partner
(a) is in receipt of
(i) long-term incapacity benefit under section 30A of the SSCBA;
(ii) severe disablement allowance under section 68 of that Act;
(iii) attendance allowance under sections 64 of that Act;
(iv) disability living allowance;
(v) personal independence payment;
(vi) an AFIP
(vii) any mobility supplement under article 20 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (including such a supplement by virtue of any other scheme or order) or under article 25A of the Personal Injuries (Civilians) Scheme 1983;
(viii) the disability element or the severe disability element of working tax credit under Schedule 2 to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002; or
(ix) main phase employment and support allowance; or
(b) is or are registered as blind in a register compiled by a local authority under section 29 of the National assistance Act 1948 (welfare services) or, in Scotland, has been certified as blind and in consequence is registered in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994; or
(c) is, or is treated as, incapable of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA (incapacity for work), and has been incapable, or has been treated as incapable, of work for a continuous period of not less than
(i) in the case of an applicant who is terminally ill within the meaning of section 30B(4) of the Act, 196 days;
(ii) in any other case, 364 days; or
(d) has, or is treated as having, limited capacity for work within the meaning of section 1(4) of the Welfare Reform Act 1997 or limited capability for work-related activity within the meaning of section 2(5) of that Act and either
(i) the assessment phase as defined in section 24(2) of the Welfare Reform Act has ended; or
(ii) regulation 7 of the Employment and Support Allowance Regulations 2008 or regulation 7 of the Employment and Support Allowance Regulations 2013 (circumstances where the condition that the assessment phase has ended before entitlement to the support component or the work-related activity component arising does not apply) applies.
(2) Subject to sub-paragraph (3), £20 is disregarded if the applicant or, if he has a partner, his partner has, within a period of 8 weeks ending on the day in respect of which the applicant or his partner attains the qualifying age for state pension credit, had an award of housing benefit or council tax benefit or been in receipt of a reduction under this scheme and
(a) £20 was disregarded in respect of earnings taken into account in that award; and
(b) the person whose earnings qualified for the disregard continues in employment after the termination of that award.
(3) The disregard of £20 specified in sub-paragraph (2) applies so long as there is no break, other than a break which does not exceed 8 weeks, in a person’s
(a) entitlement to housing benefit; or
(b) receipt of a reduction under a council tax reduction scheme; or
(c) employment, following the first day in respect of which that benefit is awarded under this scheme.
(4) £20 is the maximum amount which may be disregarded under this paragraph, notwithstanding that, where the applicant has a partner, both the applicant and his partner satisfy the requirements of this paragraph.
6.(1) Where
(a) the applicant (or if the applicant is a member of a couple, at least one member of that couple) is a person to whom sub-paragraph (5) applies;
(b) the Secretary of State is satisfied that that person is undertaking exempt work as defined in sub-paragraph (6); and
(c) paragraph 35 (applicant in receipt of guarantee credit: pensioners) does not apply, the amount specified in sub-paragraph (7) (“the specified amount”).
(2) Where this paragraph applies, paragraphs 1 to 5 and 8 do not apply; but in any case where the applicant is a lone parent, and the specified amount would be less than the amount specified in paragraph 2, then paragraph 2 applies instead of this paragraph.
(3) Notwithstanding paragraph 33 (calculation of income and capital of members applicant’s family and of a polygamous marriage), if sub-paragraph (1) applies to one member of a couple (“A”) it does not apply to the other member of that couple (“B”) except to the extent provided in sub-paragraph (4).
(4) Where A’s earnings are less than the specified amount, there is also to be disregarded so much of B’s earnings as would not when aggregated with A’s earnings exceed the specified amount; but the amount of B’s earnings which may be disregarded under this sub-paragraph is limited to a maximum of £20 unless the Secretary of State is satisfied that B is also undertaking exempt work.
(5) This sub-paragraph applies to a person who is
(a) in receipt of a contributory employment and support allowance;
(b) in receipt of incapacity benefit;
(c) in receipt of severe disablement allowance;
(d) being credited with earnings on the grounds of incapacity for work or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975.
(6) “Exempt work” means work of the kind described in
(a) regulation 45(2), (3) or (4) of the Employment and Support Allowance Regulations 2008; or regulation 39(1) (a), (b), or (c) of the Employment Support Allowance Regulations 2013 or (as the case may be); or
(b) regulation 17(2), (3) or (4) of the Social Security (Incapacity for Work) (General) Regulations 1995,and, in determining for the purposes of this paragraph whether an applicant or a member of a couple is undertaking any type of exempt work, it is immaterial whether that person or their partner is also undertaking other work.
(7) The specified amount is the amount of money from time to time mentioned in any provision referred to in sub-paragraph (6) by virtue of which the work referred to in sub-paragraph (1) is exempt (or, where more than one such provision is relevant, and those provisions mention different amounts of money, the highest of those amounts).
7. Any amount or the balance of any amount which would fall to be disregarded under paragraph 18 or 19 of Schedule 6 had the applicant’s income which does not consist of earnings been sufficient to entitle him to the full amount disregarded thereunder.
8. Except where the applicant or his partner qualifies for a £20 disregard under the preceding provisions of this Schedule
(a) £5 is to be disregarded if an applicant who has no partner has earnings;
(b) £10 is to be disregarded if an applicant who has a partner has earnings.
9. Any earnings, other than earnings referred to in paragraph 40(9)(b), derived from employment which ended before the day in respect of which the applicant first satisfies the conditions for entitlement to a reduction under this scheme.
10.(1) In a case where the applicant is a person who satisfies at least one of the conditions set out in sub-paragraph (2), and his net earnings equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of his earnings that falls to be disregarded under this Schedule is to be increased by £17.10.
(2) The conditions of this sub-paragraph are that
(a) the applicant, or if he has a partner, either the applicant or his partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 applies; or
(b) the applicant
(i) is, or any partner of his is, aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or
(ii) if he is a member of a couple
(aa) at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and
(bb) his family includes at least one child or young person
(iii) is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or
(i) is, or if he has a partner, one of them is, engaged in remunerative work for on average not less than 16 hours per week and paragraph 5(1) above is satisfied in respect of that person.
(3) The following are the amounts referred to in sub-paragraph (1)
(a) any amount disregarded under this Schedule;
(b) the amount of child care charges calculated as deductible under paragraph 57(1)(c) (deductions from income of certain child care charges); and
(c) £17.10.
(4) The provisions of paragraph 10 (remunerative work) apply in determining whether a person works for on average not less than 30 hours per week, but as if the reference to 16 hours in sub paragraph (1) of that paragraph was a reference to 30 hours.
11. Where a payment of earnings is made in a currency other than Sterling, any banking charge or commission payable in converting to that payment into Sterling.
Schedule 5 - Amounts to be disregarded in the calculation of income other than earnings: pensioners
1. In addition to any sum which falls to be disregarded in accordance with paragraphs 2 to 6, £10 of the following excluding (a) and (b) which shall be a full 100% disregard of that income under a separate local scheme for certain income disregards also covering the administration of Housing Benefit
(a) a war disablement pension (except insofar as such a pension falls to be disregarded under paragraph 2 or 3);
(b) a war widow’s pension or war widower’s pension;
(c) a pension payable to a person as a widow, widower or surviving civil partner under any power of Her Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown;
(d) a guaranteed income payment and, if the amount of that payment has been abated to less than £10 by a pension or payment falling within article 39(1)(a) or (b) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 so much of that pension or payment as would not, in aggregate with the amount of any guaranteed income payment disregarded, exceed £10;
(e) a payment made to compensate for the non-payment of such a pension or payment as-is mentioned in any of the preceding sub-paragraphs;
(f) a pension paid by the government of a country outside Great Britain which is analogous to any of the pensions or payments mentioned in sub-paragraphs (a) to (d) above; (g) a pension paid to victims of National Socialist persecution under any special provision made by the law of the Federal Republic of Germany, or any part of it, or of the Republic of Austria.
(g) a pension paid by a Government to victims of National Socialist persecution
2. The whole of any amount included in a pension to which paragraph 1 relates in respect of
(a) the applicant’s need for constant attendance;
(b) the applicant’s exceptionally severe disablement.
3. Any mobility supplement under article 20 of the Naval, Military and Air Forces Etc.
(Disablement and Death) Service Pensions Order 2006 (including such a supplement by virtue of any other scheme or order) or under article 25A of the Personal Injuries (Civilians) Scheme 1983 or any payment intended to compensate for the non-payment of such a supplement.
4. Any supplementary pension under article 23(2) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (pensions to surviving spouses and surviving civil partners) and any analogous payment made by the Secretary of State for Defence to any person who is not a person entitled under that Order.
5. In the case of a pension awarded at the supplementary rate under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to widows, widowers or surviving civil partners), the sum specified in paragraph 1(c) of Schedule 4 to that Scheme.
6.(1) Any payment which is
(a) made under any of the Dispensing Instruments to a widow, widower or surviving civil partner of a person
(i) whose death was attributable to service in a capacity analogous to service as a member of the armed forces of the Crown; and
(ii) whose service in such capacity terminated before 31st March 1973; and
(b) equal to the amount specified in article 23(2) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006.
(2) In this paragraph “the Dispensing Instruments” means the Order in Council of
19th December 1881, the Royal Warrant of 27th October 1884 and the Order by His Majesty of 14th January 1922 (exceptional grants of pay, non-effective pay and allowances).
7. £15 of any widowed parent’s allowance to which the applicant is entitled under section 39A of the SSCBA.
8. £15 of any widowed mother’s allowance to which the applicant is entitled under section 37 of the SSCBA.
9. Where the applicant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation, an amount, in respect of each person for whom such accommodation is provided for the whole or any part of a week, equal to
(a) where the aggregate of any payments made in respect of any one week in respect of such accommodation provided to such person does not exceed £20, 100 percent of such payments; or
(b) where the aggregate of any such payments exceeds £20, £20 and 50 percent. of the excess over £20.
10. If the applicant
(a) owns the freehold or leasehold interest in any property or is a tenant of any property; and
(b) occupies a part of that property; and
(c) has an agreement with another person allowing that person to occupy another part of that property on payment of rent and
(i) the amount paid by that person is less than £20 per week, the whole of that amount; or
(ii) the amount paid is £20 or more per week, £20.
11. Where an applicant receives income under an annuity purchased with a loan, which satisfies the following conditions
(a) that the loan was made as part of a scheme under which not less than 90 per cent. of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as “the annuitants”) who include the person to whom the loan was made;
(b) that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65 or if it was higher at the time, pensionable age;
(c) that the loan was secured on a dwelling in Great Britain and the person to whom the loan was made or one of the annuitants owns an estate or interest in that dwelling;
(d) that the person to whom the loan was made or one of the annuitants occupies the dwelling on which it was secured as his home at the time the interest is paid; and
(e) that the interest payable on the loan is paid by the person to whom the loan was made or by one of the annuitants, the amount, calculated on a weekly basis, equal to
(i) where, or insofar as, section 369 of the Income and Corporation Taxes Act 1988 (mortgage interest payable under deduction of tax) applies to the payments of interest on the loan, the interest which is payable after deduction of a sum equal to income tax on such payments at the applicable percentage of income tax within the meaning of section 369(1A) of that Act;
(ii) in any other case, the interest which is payable on the loan without deduction of such a sum.
12.(1) Any payment, other than a payment to which sub-paragraph (2) applies, made to the applicant by Trustees in exercise of a discretion exercisable by them.
(2) This sub-paragraph applies to payments made to the applicant by Trustees in exercise of a discretion exercisable by them for the purpose of
(a) obtaining food, ordinary clothing or footwear or household fuel;
(b) the payment of rent, council tax or water charges for which that applicant or his partner is liable;
(c) meeting housing costs of a kind specified in Schedule 2 to the State Pension Credit Regulations 2002.
(3) In a case to which sub-paragraph (2) applies, £20 or
(a) if the payment is less than £20, the whole payment;
(b) if, in the applicant’s case, £10 is disregarded in accordance with paragraph1(a) to (g), £10 or the whole payment if it is less than £10; or
(c) if, in the applicant’s case, £15 is disregarded under paragraph 7 or paragraph 8 and
(i) he has no disregard under paragraph 1(a) to (g), £5 or the whole payment if it is less than £5;
(ii) he has a disregard under paragraph 1(a) to (g), nil.
(4) For the purposes of this paragraph, “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing and footwear used solely for sporting activities.
13. Any increase in pension or allowance under Part 2 or 3 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 paid in respect of a dependent other than the pensioner’s partner.
14. Any payment ordered by a court to be made to the applicant or the applicant’s partner in consequence of any accident, injury or disease suffered by the person or a child of the person to or in respect of whom the payments are made.
15. Periodic payments made to the applicant or the applicant’s partner under an agreement entered into in settlement of a claim made by the applicant or, as the case may be, the applicant’s partner for an injury suffered by him.
16. Any income which is payable outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of that income.
17. Any banking charges or commission payable in converting to Sterling payments of income made in a currency other than Sterling.
18. Where the applicant makes a parental contribution in respect of a student attending a course at an establishment in the United Kingdom or undergoing education in the United Kingdom, which contribution has been assessed for the purposes of calculating
(a) under, or pursuant to regulations made under powers conferred by, section 22 of the Teaching and Higher Education Act 1998, that student’s award;
(b) under regulations made in exercise of the powers conferred by section 49 of the Education (Scotland) Act 1980, that student’s bursary, scholarship, or other allowance under that section or under regulations made in exercise of the powers conferred by section 73 of that Act of 1980, any payment to that student under that section; or
(c) the student’s student loan, an amount equal to the weekly amount of that parental contribution, but only in respect of the period for which that contribution is assessed as being payable.
19.(1) Where the applicant is the parent of a student aged under 25 in advanced education who either
(a) is not in receipt of any award, grant or student loan in respect of that education; or
(b) is in receipt of an award bestowed by virtue of the Teaching and Higher Education Act 1998, or regulations made thereunder, or a bursary, scholarship or other allowance under section 49(1) of the Education (Scotland) Act 1980, or a payment under section 73 of that Act of 1980, and the applicant makes payments by way of a contribution towards the student’s maintenance, other than a parental contribution falling within paragraph 18, an amount specified in sub-paragraph (2) in respect of each week during the student’s term.
(2) For the purposes of sub-paragraph (1), the amount is to be equal to
(a) the weekly amount of the payments; or
(b) £67.20 which is the weekly amount by way of a personal allowance for a single applicant under 25 less the weekly amount of any award, bursary, scholarship, allowance or payment referred to in sub-paragraph (1)(b), whichever is less.
20.(1)Where an applicant’s family includes at least one child or young person, £15 of any payment of maintenance, whether under a court order or not, which is made or due to be made by the applicant’s spouse, civil partner, former spouse or former civil partner or the applicant’s partner’s spouse, civil partner, former spouse, or former civil partner.
(2) For the purposes of sub-paragraph (1), where more than one maintenance payment falls to be taken into account in any week, all such payments must be aggregated and treated as if they were a single payment.
21. Except in a case which falls under paragraph 10 of Schedule 5, where the applicant is a person who satisfies any of the conditions of sub-paragraph (2) of that paragraph, any amount of working tax credit up to £17.10.
22. Where the total value of any capital specified in Part 2 (capital disregarded only for the purposes of determining deemed income) of Schedule 9 does not exceed £10,000, any income actually derived from such capital.
23. Except in the case of income from capital specified in Part 2 of Schedule 9, any actual income from capital.
24. Where the applicant, or the person who was the partner of the applicant on 31st March 2003, was entitled on that date to income support or an income-based jobseeker’s allowance but ceased to be so entitled on or before 5th April 2003 by virtue only of regulation 13 of the Housing Benefit (General) Amendment (No. 3) Regulations 1999 as in force at that date, the whole of his income.
Schedule 6 - Capital disregards: pensioners
Part 1 - Capital to be disregarded
1. Any premises acquired for occupation by the applicant which he intends to occupy as his home within 26 weeks of the date of acquisition or such longer period as-is reasonable in the circumstances to enable the applicant to obtain possession and commence occupation of the premises.
2. Any premises which the applicant intends to occupy as his home, and in respect of which he is taking steps to obtain possession and has sought legal advice, or has commenced legal proceedings, with a view to obtaining possession, for a period of 26 weeks from the date on which he first sought such advice or first commenced such proceedings whichever is the earlier, or such longer period as-is reasonable in the circumstances to enable him to obtain possession and commence occupation of those premises.
3. Any premises which the applicant intends to occupy as his home to which essential repairs or alterations are required in order to render them fit for such occupation, for a period of 26 weeks from the date on which the applicant first takes steps to effect those repairs or alterations, or such longer period as-is necessary to enable those repairs or alterations to be carried out.
4. Any premises occupied in whole or in part
(a) by a person who is a relative of the applicant or his partner as his home where that person has attained the qualifying age for state pension credit or is incapacitated;
(b) by the former partner of the applicant as his home; but this provision does not apply where the former partner is a person from whom the applicant is estranged or divorced or with whom he had formed a civil partnership that has been dissolved.
5. Any future interest in property of any kind, other than land or premises in respect of which the applicant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies.
6. Where an applicant has ceased to occupy what was formerly the dwelling occupied as the home following his estrangement or divorce from his former partner or the dissolution of a civil partnership with his former partner, that dwelling for a period of 26 weeks from the date on which he ceased to occupy that dwelling or, where the dwelling is occupied as the home by the former partner who is a lone parent, for so long as it is so occupied.
7. Any premises where the applicant is taking reasonable steps to dispose of the whole of his interest in those premises, for a period of 26 weeks from the date on which he first took such steps,
or such longer period as-is reasonable in the circumstances to enable him to dispose of those premises.
8. All personal possessions.
9. The assets of any business owned in whole or in part by the applicant and for the purposes of which he is engaged as a self-employed earner or, if he has ceased to be so engaged, for such period as may be reasonable in the circumstances to allow for disposal of those assets.
10. The assets of any business owned in whole or in part by the applicant if
(a) he is not engaged as a self-employed earner in that business by reason of some disease or bodily or mental disablement; but
(b) he intends to become engaged (or, as the case may be, re-engaged) as a self-employed earner in that business as soon as he recovers or is able to become engaged, or re-engaged, in that business, for a period of 26 weeks from the date on which the application for a reduction under this scheme is made or, if it is unreasonable to expect him to become engaged or re-engaged in that business within that period, for such longer period as-is reasonable in the circumstances to enable him to become so engaged or re-engaged.
11. The surrender value of any policy of life insurance.
12. The value of any funeral plan contract; and for this purpose, “funeral plan contract” means a contract under which
(a) the applicant makes one or more payments to another person (“the provider”);
(b) the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom for the applicant on his death; and
(c) the sole purpose of the plan is to provide or secure the provision of a funeral for the applicant on his death.
13. Where an ex-gratia payment has been made by the Secretary of State on or after 1st February 2001 in consequence of the imprisonment or internment of
(a) the applicant;
(b) the applicant’s partner;
(c) the applicant’s deceased spouse or deceased civil partner; or
(d) the applicant’s partner’s deceased spouse or deceased civil partner, by the Japanese during the Second World War, an amount equal to that payment.
14.(1) Subject to sub-paragraph (2), the amount of any trust payment made to an applicant or an applicant’s partner who is
(a) a diagnosed person;
(b) a diagnosed person’s partner or was a diagnosed person’s partner at the time of the diagnosed person’s death; or
(c) a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death.
(2) Where a trust payment is made to
(a) a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph applies for the period beginning on the date on which the trust payment is made and ending on the date on which that person dies;
(b) a person referred to in sub-paragraph (1)(c), that sub-paragraph applies for the period beginning on the date on which the trust payment is made and ending two years after that date.
(3) Subject to sub-paragraph (4), the amount of any payment by a person to whom a trust payment has been made or of any payment out of the estate of a person to whom a trust payment has been made, which is made to an applicant or an applicant’s partner who is
(a) the diagnosed person;
(b) a diagnosed person’s partner or was a diagnosed person’s partner at the date of the diagnosed person’s death; or
(c) a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death.
(4) Where a payment such as referred to in sub-paragraph (3) is made to
(a) a person referred to in sub-paragraph (3)(a) or (b), that sub-paragraph applies for the period beginning on the date on which the payment is made and ending on the date on which that person dies;
(b) a person referred to in sub-paragraph (3)(c), that sub-paragraph applies for the period beginning on the date on which the payment is made and ending two years after that date.
(5) In this paragraph, a reference to a person
(a) being the diagnosed person’s partner;
(b) acting in place of the diagnosed person’s parents, at the date of the diagnosed person’s death includes a person who would have been such a person or a person who would have been so acting, but for the diagnosed person residing in a care home or an independent hospital.
(6) In this paragraph
“diagnosed person” means a person who has been diagnosed as suffering from, or who, after his death, has been diagnosed as having suffered from, variant Creutzfeldt-Jakob disease;
“relevant trust” means a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeldt-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;
“trust payment” means a payment under a relevant trust.
15. The amount of any payment, other than a war pension, to compensate for the fact that the applicant, the applicant’s partner, the applicant’s deceased spouse or civil partner or the applicant’s partner’s deceased spouse or civil partner
(a) was a slave labourer or a forced labourer;
(b) had suffered property loss or had suffered personal injury; or
(c) was a parent of a child who had died, during the Second World War.
16.(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, the Scottish infected blood Support Scheme, an approved blood scheme, the London Emergencies trust, the 'We Love Manchester Emergency Fund', the Grenfell Tower charitable funds, the Grenfell Tower Residents’ Discretionary Fund, the Windrush 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).
(1A) Any Grenfell Tower support payment
(1B) Any payment made by the Child Migrants Trust (registered charity number 1171479) under the scheme for former British child migrants.”;
(1C) Any Historical Child abuse payment
(1D) Any Windrush 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 or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush 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 or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush 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 is 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 or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush 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 or from a Grenfell Tower support 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.
(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 payments 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 or a Windrush payment
16A Any payment made under, or by, a trust which is approved by the Secretary of State and which is established for the purpose of giving relief an assistance to a disabled person whose disabilities were caused by their mother having taken a preparation containing a drug known as Thalidomide during her pregnancy.
17.(1) An amount equal to the amount of any payment made in consequence of any personal injury to the applicant or, if the applicant has a partner, to the partner.
(2) Where the whole or part of the payment is administered
(a) by the High Court or the County Court under Rule 21.11(1) of the Civil Procedure Rules 1998, or the Court of Protection, or on behalf of a person where the payment can only be disposed of by order or direction of any such court;
(b) in accordance with an order made under Rule 36.14 of the Ordinary Cause Rules 1993 or under Rule 128 of those Rules; or
(c) in accordance with the terms of a trust established for the benefit of the applicant or his partner, the whole of the amount so administered.
18. Any amount specified in paragraph 19, 20, 21 or 25 for a period of one year beginning with the date of receipt.
19. Amounts paid under a policy of insurance in connection with the loss of or damage to the property occupied by the applicant as his home and to his personal possessions.
20. So much of any amounts paid to the applicant or deposited in the applicant’s name for the sole purpose of
(a) purchasing premises which the applicant intends to occupy as his home; or
(b) effecting essential repairs or alterations to the premises occupied or intended to be occupied by the applicant as his home.
21.(1) Subject to paragraph 22 any amount paid
(a) by way of arrears of benefit;
(b) by way of compensation for the late payment of benefit;
(c) in lieu of the payment of benefit;
(d) to rectify, or compensate for, an official error, as defined for the purposes of paragraph 22, being an amount to which that paragraph does not apply;
(e) by a local authority out of funds provided under either section 93 of the Local Government Act 2000 under a scheme known as “Supporting People” or section 91 of the Housing (Scotland) Act 2001.
(f) by way of occasional assistance including arrears and payments in lieu of occasional assistance (and in this paragraph “occasional assistance2 has the same meaning as in paragraph 16 of Schedule 1);
(2) In sub-paragraph (1), “benefit” means
(a) attendance allowance under section 64 of the Act;
(b) disability living allowance;
(c) personal independence payment;
(d) an AFIP;
(e) income support;
(f) income-based jobseeker’s allowance;
(g) state pension credit;
(h) housing benefit;
(i) council tax benefit;
(j) child tax credit;
(k) an increase of a disablement pension under section 104 of the SSCBA (increase where constant attendance is needed), and any further increase of such a pension under section 105 of the Act (increase for exceptionally severe disablement);
(l) any amount included on account of the applicant’s exceptionally severe disablement or need for constant attendance in a war disablement pension or a war widow’s or widower’s pension;
(m) any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001;
(n) working tax credit;
(o) income-related employment and support allowance;
(p) social fund payments under Part 8 of the SSCBA;
(q) universal credit
(r) maternity allowance under section 35 of the SSCBA (17) (state maternity allowance for employed or self-employed earner);
(s) early years assistance given in accordance with section 32 of the Social Security (Scotland) Act 2018; or
(t) funeral expense assistance given in accordance with section 34 of that act
22.(1) Subject to sub-paragraph (3), any payment of £5,000 or more which has been made to rectify, or to compensate for, an official error or an error on a point of law relating to a relevant benefit and which has been received by the applicant in full on or after the day on which he became entitled to a reduction under this scheme.
(2) Subject to sub-paragraph (3), the total amount of any payments disregarded under
(a) paragraph 7(2) of Schedule 10 to the Income Support (General) Regulations 1987;
(b) paragraph 12(2) of Schedule 8 to the Jobseeker’s Allowance Regulations 1996(a);
(c) paragraph 9(2) of Schedule 5 to the Council Tax Benefit Regulations 2006;
(d) paragraph 20A of Schedule 5 to the State Pension Credit Regulations 2002,
(e) paragraph 11(2) of Schedule 9 to the Employment and Support Allowance Regulations 2008 (b),
(f) paragraph 18 of Schedule 10 to the Universal Credit Regulations 2013 (a); where the award in respect of which the payments last fell to be disregarded under those Regulations either terminated immediately before the relevant date or is still in existence at that date.
(3) Any disregard which applies under sub-paragraph (1) or (2) has effect until the award comes to an end.
(4) In this paragraph “the award”, except in sub-paragraph (2), means
(a) the award of a reduction under the authority’s scheme during which the relevant sum or, where it is paid in more than one instalment, the first instalment of that sum is received; and
(b) where that award is followed by one or more further awards which, or each of which, begins immediately after the previous award ends, such further awards until the end of the last such award, provided that, for such further awards, the applicant
(i) is the person who received the relevant sum;
(ii) is the partner of that person; or
(iii) was the partner of that person at the date of his death; “official error”
(a) where the error relates to housing benefit, or council tax benefit (in respect of any period before 1st April 2013), has the meaning given by regulation 1(2) of the Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001; and
(b) where the error relates to any other relevant benefit, has the meaning given by regulation 1(3) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999;
“the relevant date” means the date on which the application for a reduction under this scheme was made;
“relevant benefit” means any benefit specified in paragraph 21(2); and
“The relevant sum” means the total amount referred to in sub-paragraph (1).
23. Where a capital asset is held in a currency other than Sterling, any banking charge or commission payable in converting that capital into Sterling.
24. The value of the right to receive income from an occupational pension scheme or a personal pension scheme.
25. Any arrears of supplementary pension which is disregarded under paragraph 4 of Schedule 6 (amounts to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraph 5 or 6 of that Schedule.
26. The dwelling occupied as the home; but only one dwelling is to be disregarded under this paragraph.
27.(1) Subject to sub-paragraph (2), where an applicant falls within class C (alternative maximum council tax reduction: pensioners), the whole of his capital.
(2) Sub-paragraph (1) does not apply where an applicant falls within class B and class C.
28. Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to SSCBA or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to
(a) except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum;
(b) the amount of that lump sum, but only for so long as that person does not change that election in favour of an increase of pension or benefit.
29. Any payments made by virtue of regulations made under
(a) section 57 of the Health and Social Care Act 2001 (direct payments);
(b) section 12B of the Social Work (Scotland) Act 1968 (direct payments in respect of community care services);
(c) sections 12A to 12C of the National Health Service Act 2006 (direct payments for health care);
(d) Article 15 of the Health and Personal Social Services (Northern Ireland) Order 1972 (general social welfare);
(e) section 8 of the Carers and Direct Payments Act (Northern Ireland) 2002 (direct payments) or.
(f) by virtue of regulations made under section 50 or 52 of the Social Services and Well-being (Wales) Act 2014 (direct payments).
29A. A payment made under the Age-Related Payments Regulations 2013 (a)
29B Any payments to an applicant made under section49 of the Children and Families act 2014 (a) (personal budgets and direct payments)
29C –(1) Any payment made by a local authority in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care)
2 – Any payment or part of a payment made by a local authority in accordance with that section to a person (“A”) which A passes on to the applicant where A
(a) was formerly in the applicant’s care
(b) is aged 16 or over; and
(c) continues to live with the applicant
Part 2 - Capital disregarded only for the purposes of determining deemed income
30. The value of the right to receive any income under a life interest or from a life rent.
31. The value of the right to receive any rent except where the applicant has a reversionary interest in the property in respect of which rent is due.
32. The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.
33. Where property is held under a trust, other than
(a) a charitable trust within the meaning of the Charities Act 1993; or
(b) a trust set up with any payment to which paragraph 16 applies,
and under the terms of the trust, payments fall to be made, or the trustees have a discretion to make payments, to or for the benefit of the applicant or the applicant’s partner, or both, that property.
Last Updated on Friday, July 21, 2023