Contents

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

• Part 4 - Classes of person entitled to a reduction under this scheme
  • Classes of person entitled to a reduction under this scheme
  • Class D: persons who are not pensioners (working age banded scheme)

• 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 - No Longer Used

• 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
  • Non-dependant deductions: persons who are not pensioners

• Part 8 - Amount of reduction under this scheme
  • Amount of reduction under this scheme: Classes D to G

• Part 9 - Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

• Chapter 1 - Income and capital
  • 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 applicants

• Chapter 2 - Income where there is an award of universal credit
  • Calculation of income and capital: persons who are not pensioners who have an award of universal credit
  • Meaning of "income"

• Chapter 3- Income: persons who are not pensioners
  • Average weekly earnings of employed earners: persons who are not pensioners
  • Weekly earnings of self-employed earners: persons who are not pensioners
  • Average weekly income other than earnings: persons who are not pensioners
  • Calculation of weekly income of employed earners: persons who are not pensioners
  • Earnings of employed earners: persons who are not pensioners
  • Calculation of net earnings of employed earners: persons who are not pensioners
  • Calculation of income other than earnings: persons who are not pensioners
  • Capital treated as income: persons who are not pensioners
  • Notional income: persons who are not pensioners

• Chapter 4 - Income: further provisions applying to pensioners and persons who are not pensioners
  • Calculation of income on a weekly basis
  • Treatment of child care charges
  • Calculation of average weekly income from tax credits
  • Disregard of changes in tax, contributions etc.
  • Calculation of net profit of self-employed earners
  • Calculation of deduction of tax and contributions of self-employed earners

• Chapter 5 - Capital
  • Calculation of capital
  • Income treated as capital: persons who are not pensioners
  • Calculation of capital in the United Kingdom 
  • Calculation of capital outside the United Kingdom
  • Notional capital
  • Diminishing notional rule: persons who are not pensioners
  • Capital jointly held
  • Calculation of tariff income from capital: persons who are not pensioners

• Part 10 - 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
  • Relationship with amount to be disregarded under Schedule 4
  • 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 11 - Extended reductions
• Chapter 1 - Extended reductions: persons who are not pensioners
  • Extended reductions: persons who are not pensioners
  • Extended reductions: persons who are not pensioners
  • Duration of extended reduction period: persons who are not pensioners
  • Amount of extended reduction: persons who are not pensioners
  • Extended reductions - movers: persons who are not pensioners
  • Relationship between extended reduction and entitlement to a reduction by virtue of classes D to G
  • Extended reductions (qualifying contributory benefits): persons who are not pensioners
  • Duration of extended reduction period (qualifying contributory benefits): persons who are not pensioners
  • Amount of extended reduction (qualifying contributory benefits): persons who are not pensioners
  • Extended reductions (qualifying contributory benefits) - movers: persons who are not pensioners
  • Relationship between extended reduction (qualifying contributory benefits) and entitlement to reduction by virtue of classes D to G
    
    
• Part 12 - When entitlement begins and change of circumstances
  • Date on which entitlement begins
  • Date on which change of circumstances is to take effect

• Part 13 - Application (including duties to notify authority of change of circumstances) 
  • Making an application
  • Date on which an application is made
  • Back-dating of applications: persons who are not pensioners
  • Information and evidence 
  • Amendment and withdrawal of application
  • Duty to notify changes of circumstances
    
    
• Part 14 - Decisions by authority
  • Decision by authority
  • Notification of decision
    
    
• Part 15 - Circumstances in which a payment may be made
  
  
• Part 16 - No longer used
  
  
• Part 17 - Transitional provisions

Last Updated on Friday, July 7, 2023