CTR Scheme - Working Age (Parts 1 - 5)

The following document sets out the Council’s Council Tax Reduction Scheme which will be effective from 1st April 2023. This revised scheme replaces the 2022/23 Council Tax Reduction Scheme.

The scheme is prescribed by section 10 of the Local Government Finance Act (LGFA) 2012 and must be approved by Full Council under regulation 67 of the 1992 LGFA, as amended by schedule 4 part 2 of the 2012 Act.

Other prescribed requirements that must be included in the scheme in relation to people of pensionable age and certain people from abroad are contained within the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations, as amended.

This includes any future prescribed requirement relating to the 2023/24 scheme eg, legislative or annual uprating of allowances and premiums effective from April 2021. Any requirements prescribed by the Council Tax Reduction Scheme (Prescribed Requirements) (Amendment) Regulations 2017 or similar regulations shall be incorporated into the scheme.

Set by: Bassetlaw District Council - Full Council 02 March 2023

Statutory Instruments (amendments to prescribed scheme) and updates applied

  • 2012 No.3085 The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (England) (Amendment) Regulations 2012
  • 2013 No. 3181 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2013
  • 2014 No. 448 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2014
  • 2014 No. 3312 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) (No.2) Regulations 2014
  • 2015 No. 2041 Council Tax Reduction Scheme (Prescribed Requirements) (England) (Amendment) Regulations 2015
  • 2016 No. 1262 Council Tax Reduction Scheme (Prescribed Requirements) (England) (Amendment) Regulations 2016
  • 2017 No. 1305 Council Tax Reduction Scheme (Prescribed Requirements) (England) (Amendment) Regulations 2017; plus:
  • Schedule 1A (Council Tax Reduction schemes : England) to the Local Government Finance Act 1992, paragraph 5(2) replaces the date on which revisions and replacement of an authorities’ scheme are to be made by from 31st January to 11th March
  • 2018 No. 1346 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2018
  • 2021 No.29 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021
  • 2022 No.25 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2022
    2022 No.449 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2022 – (May 2022 to be included in 23/24)
  • 2023 No.16 The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2023

* NB- due to the split of the prescribed scheme and the authorities’ working –age scheme documents, some schedule/paragraph numbers now differ from the original (2012) prescribed scheme and subsequent amendments within the Council Tax Reduction Schemes (Amendment) (England) Regulations.

Contents

Part 1 - Introduction

This scheme relates to the financial year beginning with 1st April 2021 and may be cited as the Council Tax Reduction (Bassetlaw District Council) Scheme 2021/22.

The adopted scheme for working age applicants is an income banded scheme, which compares income against a range of discounts available. Full details of the working age scheme are contained within this document. The authority is required to specify a scheme for working age and therefore this scheme only applies to a person who has not attained the qualifying age for state pension credit.

The Council has resolved that there will be one class of persons who will receive a reduction in line with the adopted scheme. The scheme has a qualifying criterion. In all cases individuals must not be of a prescribed class exempted from reduction within this scheme.

To obtain reduction the individual (or partner) must:

a. have not attained the qualifying age for state pension credit.
b. be liable to pay council tax in respect of a dwelling in which he is solely or mainly resident.
c. 
d. is not deemed to be absent from the dwelling.
e. not fall within a class of person prescribed for the purposes of paragraph 2(9) of Schedule 1A to the Local Government Finance Act 1992 and excluded from the authority’s scheme;
f. be somebody in respect of whom a maximum Council Tax Reduction amount can be calculated;
g. not have capital savings above £16,000:
h. not have income above the levels specified within the scheme;
i. be a person in respect of whom a day in which s/he is liable to pay council tax falls within a week in respect of which the person’s income is within a range of incomes specified within: and
j. has made a valid application for reduction.

Part 2 - Interpretation

Interpretation

In this scheme
“The 1992 Act” means the Local Government Finance Act 1992;

“Abbeyfield Home” means an establishment run by the Abbeyfield Society including all bodies corporate or unincorporated which are affiliated to that society;

“Adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996;

"Adult disability payment” has the meaning given in regulation 2 of the DAWAP Regulations;

“An AFIP” means an armed forces independence payment payable in accordance with an armed and reserve forces compensation scheme established under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004;

“Applicant” means a person who has made an application;

“Application” means an application for a reduction under this scheme; “assessment period” means

(a) in relation to persons who are not pensioners, such period as is set out in paragraphs 31 to 33 over which income falls to be calculated

“Approved blood scheme” means a scheme established or approved by the Secretary of State or trust established with funds provided by the Secretary of State, for the purpose of providing compensation in

respect of a person having been infected from contaminated blood products;

“Attendance allowance” means

(a) an attendance allowance under Part 3 of the SSCBA;

(b) an increase of disablement pension under section 104 or 105 of that Act;

(c) a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983 or any analogous payment; or

(d) any payment based on need for attendance which is paid as part of a war disablement pension;

“The authority” means Bassetlaw District Council (a billing authority) in relation to whose area this scheme has effect by virtue of paragraph 4(6) of Schedule 1A to the 1992 Act;

“Basic rate” has the meaning given by the Income Tax Act 2007;

“The benefit Acts” means the SSCBA, the job-seekers Act 1995, the State Pension Credit Act 2002 and the Welfare Reform Act 2007;

“Board and lodging accommodation” means accommodation provided to a person or, if he is a member of a family, to him or any other member of his family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which both are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of his family) and are consumed in that accommodation or associated premises;

“Care home” has the meaning given by section 3 of the Care Standards Act 2000 and in Scotland means a care home service within the meaning given by section 2(3) of the Regulation of Care (Scotland) Act 2001 and in Northern Ireland means a nursing home within the meaning of Article 11 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003 or a residential care home within the meaning of Article 10 of that Order;

“The Caxton Foundation” means the charitable trust of that name established on 28th March 2011 out of funds provided by the Secretary of State for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions;

“Child” means a person under the age of 16;

“Child benefit” has the meaning given by section 141 of the SSCBA;

“Child disability payment” has the meaning given by regulation 2 of the DACYP Regulations;

“Child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002;

“Close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or if any of the preceding persons is one member of a couple, the other member of that couple;

“Concessionary payment” means a payment made under arrangements made by the 

Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act 2002 are charged;

“Contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act (d) as amended by the provision of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012(e) that remove references to an income - related allowance and a contributory allowance under Part 1 of the Welfare Reform Act 2007 as that Part has effect apart from these provisions;

“Council tax benefit” means council tax benefit under Part 7 of the SCBA;

“Council tax reduction also means council tax support

“Couple” has the meaning given by paragraph 4;

“The DACYP Regulations” means the Disability Assistance for Children and Young People (Scotland) Regulations 202 (a);”

“The DAWAP Regulations” means the Disability Assistance for Working Age People (Scotland) Regulations 2022 (a) “designated office” means the office of the Bassetlaw District Council designated by it for the receipt of applications

(a) by notice upon or with a form supplied by it for the purpose of making an application; or

(b) by reference upon or with such a form to some other document available from it and sent by electronic means or otherwise on application and without charge; or

(c) by any combination of the provisions set out in paragraphs (a) and (b);

“Disability living allowance” means a disability living allowance under section 71 of the SSCBA;

“Earnings” has the meaning given by paragraph 35 and 37 as the case may be;

“The Eileen Trust” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;

“Electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000;

“Employed earner” is to be construed in accordance with section 2(1)(a) of the SSCBA and also includes a person who is in receipt of a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay or statutory maternity pay;

“The Employment, Skills and Enterprise Scheme” means a scheme under section 17A (schemes for assisting persons to obtain employment: “work for your benefit” schemes etc.) of the job-seekers Act 1995 known by that name and provided pursuant to arrangements made by the Secretary of State that is designed to assist claimants for job-seekers allowance to obtain employment, including self-employment, and which may include for any individual work-related activity (including work experience or job search);

“Employment zone” means an area within Great Britain designated for the purposes of section 60 of the Welfare Reform and Pensions Act 1999 and an “employment zone programme” means a programme established for such an area or areas designed to assist claimants for a jobseeker’s allowance to obtain sustainable employment;

“Enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament or the National Assembly for Wales.

“Extended reduction” means a reduction under this scheme for which a person is eligible under Part 11 (extended reductions);

“Extended reduction period” means the period for which a person is in receipt of an extended reduction in accordance with paragraph71, 72 or 73;

“Extended reduction (qualifying contributory benefits)” means a reduction under this scheme for which a person is eligible in accordance with paragraph 77 or 79;

“Family” has the meaning given by paragraph 6;

“The Fund” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 or, in Scotland, on 10th April 1992;

“Grenfell Tower support payment” means a payment made to a person because that person was affected by the fire on 14th June 2017 at Grenfell Tower, or a payment to the personal representative of such a person-a from the £5 million fund announced on 16th June 2017 for the benefit of certain persons affected by the fire on 14th June at Grenfell Tower and known as the Grenfell Tower Residents’

Discretionary Fund;

b. by the Royal Borough of Kensington and Chelsea; or

c. by a registered charity;

"Guarantee credit” is to be construed in accordance with sections 1 and 2 of the State Pension Credit Act 2002;

“A guaranteed income payment” means a payment made under article 15(1)(c) (injury benefits) or 29(1)(a) (death benefits) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;

“Historical child abuse payment” means a payment made under

(a) Part 1 of the Historical Institutional Abuse (Northern Ireland) Act 2019(b);

(b) Part 4 of the Redress for Survivors (Historical Child Abuse in Care)(Scotland) Act 2012(c);”;

“Homes for Ukraine scheme” means the Homes for Ukraine sponsorship scheme which was announced in Parliament by the Secretary of State for Levelling Up, Housing and Communities on 14th March 2022.

“Housing benefit” means housing benefit under Part 7 of the SSCBA;

“An income-based jobseeker’s allowance” and “a joint-claim jobseeker’s allowance” have the meanings given by section 1(4) of the job-seekers Act 1995;

“Income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007;

“Independent hospital”

(a) in England means a hospital as defined by section 275 of the National Health Service Act 2006(c) that is not a health service hospital as defined by that section;

(b) in Wales has the meaning given by section 2 of the Care Standards Act 2000; and

(c) in Scotland means an independent health care service as defined by section 10F of the National Health Service (Scotland) Act 1978;

“The Independent Living Fund (2006)” means the Trust of that name established by a deed dated 10th April 2006 and made between the Secretary of State for Work and Pensions of the one part and Margaret Rosemary Cooper, Michael Beresford Boyall and Marie Theresa Martin of the other part;

“Invalid carriage or other vehicle” means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;

“The London Bombings Relief Charitable Fund” means the company limited by guarantee (number 5505072), and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005;

“The London Emergencies Trust” means the company of that name (number 09928465) incorporated on 23rd December 2015 and the registered charity of that name (number 1172307) established on 28th March 2017;

“Lone parent” means a person who has no partner and who is responsible for and a member of the same household as a child or young person;

“The Macfarlane (Special Payments) Trust” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;

“The Macfarlane (Special Payments) (No. 2) Trust” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;

“The Macfarlane Trust” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress amongst those suffering from haemophilia;

“Main phase employment and support allowance” means an employment and support allowance where the calculation of the amount payable in respect of the applicant includes a component under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act 2007 or the applicant is a member of the work-related activity group except in Part 1 of Schedule 3;

“Maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part 8 of the Employment Rights Act 1996;

“Maximum council tax reduction amount” means the amount determined in accordance with paragraph 25;

“Member of a couple” means a member of a married or unmarried couple;

“MFET Limited” means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products;

“Mobility supplement” means

(a) in relation to persons who are not pensioners, a supplement to which paragraph 13 of Schedule 4 refers;

“Mover” means an applicant who changes the dwelling in which the applicant is resident, and in respect of which the applicant is liable to pay council tax, from a dwelling in the area of the authority to a dwelling in the area of a second authority;

“The National Emergencies Trust” means the registered charity of that name (number 1182809) established on 28th March 2019;”:

“Net earnings” means such earnings as are calculated in accordance with paragraph 36, as the case may be;

“Net profit” means such profit as is calculated in accordance with paragraph 45;

“New dwelling” means, for the purposes of the definition of “second authority” and paragraphs 75 and 80, the dwelling to which an applicant has moved, or is about to move, in which the applicant will be resident;

“Non-dependant” has the meaning given by paragraph 9;

“Occasional assistance” means any payment or provision made by a local authority, the Welsh Ministers or the Scottish Ministers for the purposes of

(a) meeting, or helping to meet an immediate short-term need

(i) arising out of an exceptional event or exceptional circumstances, or

(ii) that needs to be met to avoid a risk to the well-being of an individual, and

(b) enabling qualifying individuals to establish or maintain a settled home, and

(i) “local authority” has the meaning given by section 270(1) of the Local Government Act 1972; and

(ii) “qualifying individuals” means individuals who have been, or without the assistance might otherwise be

(aa) in prison, hospital, an establishment providing residential care or other institution, or

(bb) homeless or otherwise living an unsettled way of life; and “local authority” means a local authority in England within the meaning of the Local Government Act 1972;

“Occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;

“Occupational pension scheme” has the same meaning as in section 1 of the Pension Schemes Act 1993;

“Parental bereavement leave” means leave under section 80EA of the Employment Rights Act 1996(6);”

“Partner”, in relation to a person, means

(a) where that person is a member of a couple, the other member of that couple;

(b) subject to paragraph (c), where that person is polygamously married to two or more members of his household, any such member to whom he is married; or

(c) where that person is polygamously married and has an award of universal credit with the other party to the earliest marriage that still subsists, that other party to the earliest marriage;

“Paternity leave” means a period of absence from work on paternity leave by virtue of section 80A or 80B of the Employment Rights Act 1996

“Pension fund holder” means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme concerned;

“Pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995;

“Pensioner” has the meaning given by paragraph 3(1A)(a);

“Person on income support” means a person in receipt of income support;

“Person treated as not being in Great Britain” has the meaning given by paragraph 18;

“Person who is not a pensioner” has the meaning given by paragraph 3(2)(b);

“Personal independence payment” has the meaning given by Part 4 of the Welfare Reform Act 2012;

“Personal pension scheme” means

(a) a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993

(b) an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) of that Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004;

(c) a personal pension scheme approved under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 1988 which is treated as having become a registered pension scheme by virtue of paragraph

1(1)(g) of Schedule 36 to the Finance Act 2004;

“Policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;

“Polygamous marriage” means any marriage to which paragraph 5 applies;

“Qualifying age for state pension credit” means (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002

(a) in the case of a woman, pensionable age; or

(b) in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;

“Qualifying contributory benefit” means

(a) severe disablement allowance;

(b) incapacity benefit;

(c) contributory employment and support allowance; “qualifying income-related benefit” means

(a) income support;

(b) income-based jobseeker’s allowance;

(c) income-related employment and support allowance;

“Qualifying person” means

(a) a person in respect of whom a Grenfell Tower support payment has been made or payment has been made from 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 Windrush Compensation Scheme, the National Emergencies Trust or the London Bombings Relief Charitable Fund;

or

(b) "a person who has received a Grenfell Tower support payment, a historical child abuse payment or a Windrush payment”;”

(c)

“Reduction” also means support

“Reduction week” means a period of seven consecutive days beginning with a Monday and ending with a Sunday;

“Relative” means a close relative, grandparent, grandchild, uncle, aunt, nephew or niece;

“Relevant week”, in relation to any particular day, means the week within which the day in question falls;

“Remunerative work” has the meaning given by paragraph 10;

“Rent” means “eligible rent” to which regulation 12 of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 refer, less any deductions in respect of non-dependants which fall to be made under paragraph 30 (non-dependant deductions);

“Savings credit” is to be construed in accordance with sections 1 and 3 of the State Pension Credit Act 2002;

“Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007(e);

“Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998(f);”.

“The Scottish Infected blood Support Scheme” means the scheme of that name administered by the Common Services Agency (constituted under section 10 of the National Health Service (Scotland) Act 1978 (b);

“Second authority” means the authority to which a mover is liable to make payments for the new dwelling;

“Self-employed earner” is to be construed in accordance with section 2(1)(b) of the SSCBA;

“Self-employment route” means assistance in pursuing self-employed earner’s employment whilst participating in

(a) an employment zone programme;

(b) a programme provided by or under arrangements made pursuant to section 2 of the Employment and Training Act 1973 (functions of the Secretary of State) or section 2 of the Enterprise and New Towns (Scotland) Act 1990 (functions in relation to training for employment, etc.); or

(c) the Employment, Skills and Enterprise Scheme;

Shared parental leave means leave under section 75E or 75 G of the Employment Rights Act 1996

“Single applicant” means an applicant who neither has a partner nor is a lone parent;

“The Skipton Fund” means the ex-gratia payment scheme administered by the Skipton Fund Limited, incorporated on 25th March 2004, for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with the scheme’s provisions;

“Sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section;

“The SSCBA” means the Social Security Contributions and Benefits Act 1992;

“State pension credit” means state pension credit under the State Pension Credit Act 2002; “student” has the meaning given by paragraph 73;

“Statutory parental bereavement pay” means a payment to which a person is entitled in accordance with section 171ZZ6 of the Social Security Contribution and Benefits Act 1992(7);”

“Tax year” means a period beginning with 6th April in one year and ending with 5th April in the next;

“The Windrush Compensation Scheme” means –

(a) the scheme of that name (8) operated by the Secretary of State for the purpose of compensating individuals who have suffered loss in connection with being unable to demonstrate their lawful status in the United Kingdom; and

(a) the policy entitled “Windrush Scheme: Support in urgent and exceptional circumstances” (9) which was operated by the Secretary of State for the purpose of compensating individuals who, for urgent and exceptional reasons, required support in advance of the scheme referred to in paragraph (a) of this definition becoming operational;”;
“Windrush payment” means a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020 (d);”;

“Training allowance” means an allowance (whether by way of periodical grants or otherwise) payable

(a) out of public funds by a Government department or by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise, the Chief Executive of Skills Funding or the Welsh Ministers;

(b) to a person for his maintenance or in respect of a member of his family; and

(c) for the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to him or so provided or approved by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise or the Welsh Ministers, but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than under arrangements made under section 2 of the Employment and Training Act 1973, or is training as a teacher;

“The Trusts” (except where the context otherwise requires) means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No. 2) Trust and “Trustees” is to be construed accordingly;

“Universal credit” has the meaning given by section 1 of the Welfare Reform Act 2012;

“Voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

“War disablement pension” means any retired pay or pension or allowance payable in respect of disablement under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003;

“War pension” means a war disablement pension, a war widow’s pension or a war widower’s pension;

“War widow’s pension” means any pension or allowance payable to a woman as a widow under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

“War widower’s pension” means any pension or allowance payable to a man as a widower or to a surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

“Water charges” means

(a) as respects England and Wales, any water and sewerage charges under Chapter 1 of Part 5 of the Water Industry Act 1991,

(b) as respects Scotland, any water and sewerage charges established by Scottish Water under a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002, in so far as such charges are in respect of the dwelling which a person occupies as his home;

The "We Love Manchester Emergency Fund” means the registered charity of that name (number 1173260) established in May 2017

“Member of work-related activity group” –means where the Secretary of State has decided that the person has, or is to be treated as having, limited capability for work-related activity;

“Working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;

“Young person” means a person who falls within the definition of qualifying young person in section 142 of the SSCBA.

(2) In this scheme, where an amount is to be rounded to the nearest penny, a fraction of a penny must be disregarded if it is less than half a penny and must otherwise be treated as a whole penny.

(3) For the purpose of this scheme, a person is on an income-based jobseeker’s allowance on any day in respect of which an income-based jobseeker’s allowance is payable to him and on any day

(a) in respect of which he satisfies the conditions for entitlement to an income-based jobseeker’s allowance but where the allowance is not paid because of a reduction in accordance with section 19 or 19A or regulations made under section 17A or 19B of the job-seekers Act 1995 (circumstances in which a jobseeker’s allowance is not payable);

(b) which is a waiting day for the purposes of paragraph 4 of Schedule 1 to that Act and which falls immediately before a day in respect of which an income-based jobseeker’s allowance is payable to him or would be payable to him but for section 19 or 19A or regulations made under section 17A or 19B of that Act; or

(c) in respect of which an income-based jobseeker’s allowance would be payable but for a restriction imposed pursuant to section 6B, 7, 8 or 9 of the Social Security Fraud Act 2001 (loss of benefit provisions).

(4) For the purposes of this scheme, a person is on an income-related employment and support allowance on any day in respect of which an income-related employment and support allowance is payable to him and on any day

(a) in respect of which he satisfies the conditions for entitlement to an income-related employment and support allowance but where the allowance is not paid in accordance with section 18 of the Welfare Reform Act 2007 (disqualification); or

(b) which is a waiting day for the purposes of paragraph 2 of Schedule 2 to that Act (employment and support allowance: supplementary provisions) and which falls immediately before a day in respect of which an income-related employment and support allowance is payable to him or would be payable to him but for section 18 of that Act.

(b) as respects Scotland, any water and sewerage charges established by Scottish Water under a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002, in so far as such charges are in respect of the dwelling which a person occupies as his home;

The "We Love Manchester Emergency Fund” means the registered charity of that name (number 1173260) established in May 2017

“Member of work-related activity group” –means where the Secretary of State has decided that the person has, or is to be treated as having, limited capability for work-related activity;

“Working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;

“Young person” means a person who falls within the definition of qualifying young person in section 142 of the SSCBA.

(2) In this scheme, where an amount is to be rounded to the nearest penny, a fraction of a penny must be disregarded if it is less than half a penny and must otherwise be treated as a whole penny.

(3) For the purpose of this scheme, a person is on an income-based jobseeker’s allowance on any day in respect of which an income-based jobseeker’s allowance is payable to him and on any day

(a) in respect of which he satisfies the conditions for entitlement to an income-based jobseeker’s allowance but where the allowance is not paid because of a reduction in accordance with section 19 or 19A or regulations made under section 17A or 19B of the job-seekers Act 1995 (circumstances in which a jobseeker’s allowance is not payable);

(b) which is a waiting day for the purposes of paragraph 4 of Schedule 1 to that Act and which falls immediately before a day in respect of which an income-based jobseeker’s allowance is payable to him or would be payable to him but for section 19 or 19A or regulations made under section 17A or 19B of that Act; or

(c) in respect of which an income-based jobseeker’s allowance would be payable but for a restriction imposed pursuant to section 6B, 7, 8 or 9 of the Social Security Fraud Act 2001 (loss of benefit provisions).

(4) For the purposes of this scheme, a person is on an income-related employment and support allowance on any day in respect of which an income-related employment and support allowance is payable to him and on any day

(a) in respect of which he satisfies the conditions for entitlement to an income-related employment and support allowance but where the allowance is not paid in accordance with section 18 of the Welfare Reform Act 2007 (disqualification); or

(b) which is a waiting day for the purposes of paragraph 2 of Schedule 2 to that Act (employment and support allowance: supplementary provisions) and which falls immediately before a day in respect of which an income-related employment and support allowance is payable to him or would be payable to him but for section 18 of that Act.

(5) For the purposes of this scheme, two persons must be taken to be estranged only if their estrangement constitutes a breakdown of the relationship between them.

(6) In this scheme, references to any person in receipt of state pension credit includes a person who would be in receipt of state pension credit but for regulation 13 of the State Pension Credit Regulations 2002 (small amounts of state pension credit).

(7) In this Scheme, references to a person on a Class D to G is a reference to the classes described from paragraph 13 – 15a 18

(8) References in these Regulations to an applicant as a service user are to –

(a) a person who is being consulted by

(aa) a person who is being consulted by or on behalf of –

(i) the Secretary of State in relation to any of the Secretary of State’s functions in the field of social security or child support or under section 2 of the Employment and Training Act 1973 (d) ; or

(ii) a body which conducts research or undertakes monitoring for the purpose of planning or improving such functions in their capacity as a person affected, or potentially affected by the exercise of those functions or a carer of such a person; ;

(b) the carer of a person consulted as described in sub-paragraph (a) or (aa) where the carer is not being consulted as described in that sub-paragraph.

Application of scheme: meaning of pensioners and persons who are not pensioners

3.(1) This scheme applies to
(a) persons who are not pensioners who fall within any of classes D to G. as set out in Part 4

(1A) In this scheme

(a) a person is a “pensioner” if

(i) he has attained the qualifying age for state pension credit; and

(ii) he is not and, if he has a partner, his partner is not

(aa) a person on income support, on an income-based jobseeker’s allowance or on an income-related employment and support allowance, or

(bb) a person with an award of universal credit; and

(b) a person is a “person who is not a pensioner” if

(i) he has not attained the qualifying age for state pension credit; or

(ii) he has attained the qualifying age for state pension credit and he, or if he has a partner, his partner, is

(aa) a person on income support, on jobseeker's allowance or on an income-related employment and support allowance, or

(bb) a person with an award of universal credit.

(2) For the purposes of sub-paragraphs (a)(ii)(bb) and (b)(ii)(bb) in paragraph (1) an award of universal credit is to be disregarded during the relevant period.

(3) In this regulation
“assessment period” has the same meaning as in the Universal Credit Regulations 2013(1);

“relevant period” means the period beginning with the day on which P and each partner of P has attained the qualifying age for state pension credit and ending with the day on which the last assessment period for universal credit ends.”.

Meaning of Couple

4.(1) In this scheme “couple” means

(a) a man and woman who are married to each other and are members of the same household;

(b) a man and woman who are not married to each other but are living together as if they were a married couple or civil partners;

(c) two people of the same sex who are civil partners of each other and are members of the same household; or

(d) two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.

(2) Two people of the same sex are to be treated as living together as if they were civil partners if, and only if, they would be treated as living together as husband and wife were they of opposite sexes.

Polygamous marriages

5.(1) This paragraph applies to any case where
(a) a person is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and
(b) either party to the marriage has for the time being any spouse additional to the other party.
(2) For the purposes of paragraph 4 (meaning of “couple”) neither party to the marriage is to be taken to be a member of a couple.

Meaning of “family”

6.(1) In this scheme “family” means

(a) a couple;

(b) a couple and a member of the same household for whom one of them is or both are responsible and who is a child or a young person; or

(c) a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a young person.

(2) The references to a child or young person in sub-paragraph (1)(b) and (c) include a child or young person in respect of whom section 145A of the SSCBA applies for the purposes of entitlement to child benefit, but only for the period prescribed under section 145A(1).

(3) The references to a young person in sub-paragraph (1)(b) and (c) do not include a young person who is

(a) on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance, or has an award of universal credit;

(b) a person to whom section 6 of the Children (Leaving Care) Act 2000 (exclusion from benefits) applies:

or

(c) entitled to an award of universal credit.

Circumstances in which a person is to be treated as responsible or not responsible for another

7.(1) A person is to be treated as responsible for a child or young person who is normally living with him, including a child or young person to whom paragraph 6(2) applies.

(2) Where a child or young person spends equal amounts of time in different households, or where there is a question as to which household he is living in, the child or young person must be treated for the purposes of sub-paragraph (1) as normally living with

(a) the person who is receiving child benefit in respect of that child or young person, or

(b) if there is no such person

(i) where only one claim for child benefit has been made in respect of him, the person who made that claim, or

(ii) in any other case the person who has the primary responsibility for him.

(3) For the purposes of this scheme a child or young person is the responsibility of only one person in any reduction week and any person other than the one treated as responsible for the child or young person under this paragraph is to be treated as not so responsible.

Households

 8.(1) Subject to sub-paragraphs (2) and (3), an applicant and any partner and, where the applicant or his partner is treated (by virtue of paragraph 7) as responsible for a child or young person, that child or young person and any child of that child or young person, are to be treated as members of the same household notwithstanding that any of them is temporarily absent from that household.

(2) A child or young person is not be treated as a member of the applicant’s household where he is

(a) placed with the applicant or his partner by a local authority under section 22C or 23(2)(a) of the Children Act 1989 or by a voluntary organisation under section 59(1

(a) of that Act, or section 81(2) of the Social Services and Well-being (Wales) Act 2014 (ways in which looked after children are to be accommodated and maintained

(c) or in Scotland boarded out or placed with the applicant or his partner under a relevant enactment; or

(b) placed, or in Scotland boarded out, with the applicant or his partner prior to adoption; or

(c) placed for adoption with the applicant or his partner in accordance with the Adoption and Children Act 2002 or the Adoption Agencies (Scotland) Regulations 2009 or the Adoption (Northern Ireland) Order 1987.

(3) Subject to sub-paragraph (4), sub-paragraph (1) does not apply to a child or young person who is not living with the applicant and who

(a) is being looked after by, or in Scotland is in the care of, a local authority under a relevant enactment; or

(b) has been placed, or in Scotland boarded out, with a person other than the applicant prior to adoption; or
(c) has been placed for adoption in accordance with the Adoption and Children Act 2002 or the Adoption Agencies (Scotland) Regulations 2009.

(4) The authority must treat a child or young person to whom sub-paragraph (3)(a) applies as being a member of the applicant’s household in any reduction week when

(a) that child or young person lives with the applicant for part or all of that reduction week;

and

(b) the authority considers that it is reasonable to do so taking into account the nature and frequency of that child’s or young person’s visits.

(5) In this paragraph “relevant enactment” means

(a) the Army Act 1955;

(b) the Air Force Act 1955;

(c) the Naval Discipline Act 1957;

(d) the Matrimonial Proceedings (Children) Act 1958;

(e) the Social Work (Scotland) Act 1968;

(f) the Family Law Reform Act 1969;

(g) the Children and Young Persons Act 1969;

(h) the Matrimonial Causes Act 1973;

(i) the Children Act 1975;

(j) the Domestic Proceedings and Magistrates’ Courts Act 1978;

(k) the Adoption and Children (Scotland) Act 2007;

(l) the Family Law Act 1986;

(m) the Children Act 1989;

(n) the Children (Scotland) Act 1995;

(na) the Children’s Hearings (Scotland) Act 2011 (c); and

(o) the Legal Aid, Sentencing and Punishment of Offenders Act 2012.

Non-dependants

9.(1) In this scheme, “non-dependant” means any person, except someone to whom sub-paragraph (2) applies, who normally resides with an applicant or with whom an applicant normally resides.

(2) This paragraph applies to

(a) any member of the applicant’s family;

(b) if the applicant is polygamous married

(i) where the applicant has (alone or jointly with his partner) an award of universal credit, any

(aa) party to such a marriage other than the applicant’s partner; and

(bb) any child or young person who is a member of his household and for whom he or his partner or another party to the polygamous marriage is responsible; or

(ii) in any other case, any partner of his and any child or young person who is a member of his household and for whom he or one of his partners is responsible;

(c) a child or young person who is living with the applicant but who is not a member of his household by virtue of paragraph 8 (households);

(d) subject to sub-paragraph (3), any person who, with the applicant, is jointly and severally liable to pay council tax in respect of a dwelling for any day under section 6 or 7 of the 1992 Act (persons liable to pay council tax);

(e) subject to sub-paragraph (3), any person who is liable to make payments on a commercial basis to the applicant or the applicant’s partner in respect of the occupation of the dwelling;

(f) a person who lives with the applicant in order to care for him or a partner of his and who is engaged by a charitable or voluntary organisation which makes a charge to the applicant or his partner for the services provided by that person.

(3) Excepting persons to whom sub-paragraph (2)(a) to (c) and (f) refer, a person to whom any of the following paragraphs applies is a non-dependant

(a) a person who resides with the person to whom he is liable to make payments in respect of the dwelling and either

(i) that person is a close relative of his or his partner; or

(ii) the tenancy or other agreement between them is other than on a
commercial basis;

(b) a person whose liability to make payments in respect of the dwelling appears to the authority to have been created to take advantage of a council tax reduction scheme except someone who was, for any period within the eight weeks prior to the creation of the agreement giving rise to the liability to make such payments, otherwise liable to make payments of rent in respect of the same dwelling;

(c) a person who becomes jointly and severally liable with the applicant for council tax in respect of a dwelling and who was, at any time during the period of eight weeks prior to his becoming so liable, a non-dependant of one or more of the other residents in that dwelling who are so liable for the tax, unless the change giving rise to the new liability was not made to take advantage of a council tax reduction scheme.

Remunerative Work

10.(1) Subject to the following provisions of this paragraph, a person must be treated for the purposes of this scheme as engaged in remunerative work if he is engaged, or, where his hours of work fluctuate, he is engaged on average, for not less than 16 hours a week, in work for which payment is made or which is done in expectation of payment.

(2) Subject to sub-paragraph (3), in determining the number of hours for which a person is engaged in work where his hours of work fluctuate, regard must be had to the average of hours worked over

(a) if there is a recognisable cycle of work, the period of one complete cycle (including, where the cycle involves periods in which the person does no work, those periods but disregarding any other absences);

(b) in any other case, the period of 5 weeks immediately prior to the date of application, or such other length of time as may, in the particular case, enable the person’s weekly average hours of work to be determined more accurately.

(3) Where, for the purposes of sub-paragraph (2)(a), a person’s recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which he does not work, those periods and any other periods not forming part of such holidays or vacations during which he is not required to work must be disregarded in establishing the average hours for which he is engaged in work.

(4) Where no recognisable cycle has been established in respect of a person’s work, regard must be had to the number of hours or, where those hours will fluctuate, the average of the hours, which he is expected to work in a week.

(5) A person must be treated as engaged in remunerative work during any period for which he is absent from work referred to in sub-paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.

(6) A person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance for more than 3 days in any reduction week is to be treated as not being in remunerative work in that week.

(7) A person must not be treated as engaged in remunerative work on any day on which the person is on maternity leave, paternity leave, shared parental leave, parental bereavement leave or adoption leave, or is absent from work because he is ill.

(8) A person must not be treated as engaged in remunerative work on any day on which he is engaged in an activity in respect of which

(a) a sports award has been made, or is to be made, to him; and

        (b)  no other payment is made or is expected to be made to him.

Part 3 - Procedural Matters

11. Procedure for reduction applications and appeals against reduction decisions

11. Schedule 1 contains provisions about the procedure

(a) by which a person may apply for a reduction under this scheme;

(b) by which a person may make an appeal against certain decisions of the authority;

(c) by which a person can apply to the authority for a reduction under section 13A(1)(c) of the 1992 Act

Part 4 - Classes of person entitled to a reduction under this scheme

Classes of person entitled to a reduction under this scheme

12.(1) The classes of person described in paragraphs 13 to 15 are entitled to a reduction under this scheme. Pensioner classes are classes of person prescribed for the purposes of paragraph 2(9)(b) of Schedule 1A to the 1992 Act and which must be included in this scheme. (2) In those paragraphs, references to the applicant’s income or capital include, in a case where that income or capital cannot accurately be determined, references to the applicant’s estimated income or capital.

Class D: persons who are not pensioners (working age banded scheme)

13. On any day class D consists of any person who is not a pensioner

(a) who is for that day liable to pay council tax in respect of a dwelling of which he is a resident;

(b) who, subject to paragraph 16 (periods of absence from a dwelling), is not absent from the dwelling throughout the day;

(c) in respect of whom a maximum council tax reduction amount can be calculated;

(d) who does not fall within a class of person not entitled to a reduction under this scheme, and

(e) who has made an application.

Class G: persons who are not pensioners (working age) who are protected under this scheme

15(a) On any day class G consists of any person who is not a pensioner –

(i) Who is entitled to a severe disability premium and meets the conditions in Schedule 2, paragraph 11of this scheme (*) ; or

(ii) is in receipt of Universal Credit which includes a transitional protection award that compensates the loss of Severe Disability Premium and that person meets the conditions in Schedule 2, paragraph 11 of this scheme.

15A (prescribed scheme reg 16 from SI 2022 No 127)

Provision for all applicants: energy rebate scheme 2022

(1) A scheme must include provision that any payment made under the Energy Rebate Scheme 2022 is to be disregarded in determining an applicant’s entitlement to a reduction under the scheme, or the amount of any reduction to which the applicant is entitled.

(2) In this regulation “the Energy Rebate Scheme 2022” means the scheme to provide financial support in respect of energy bills which was announced in Parliament by the Chancellor of the Exchequer on 3rd February 2022(6).”.

Periods of absence from a dwelling

16.(1) A person is not absent from a dwelling in relation to any day which falls within a period of temporary absence from that dwelling.

(2) In sub-paragraph (1), a “period of temporary absence” means
The “vulnerable category" (Class G) refers to claimants who are entitled to a severe disability premium by reference to

  • entitlement to higher rate Disability Living Allowance (DLA) care component
  • entitlement to middle rate DLA care component
  • Where the claimant or partner receives the middle or higher care rate of Disability Living Allowance (or the enhanced daily living component of Personal Independent Payment (PIP))

(a) a period of absence not exceeding 13 weeks, beginning with the first whole day on which a person resides in residential accommodation in Great Britain where and for so long as

(i) the person resides in that accommodation;

(ii) the part of the dwelling in which he usually resided is not let or sub-let; and

(iii) that period of absence does not form part of a longer period of absence from the dwelling of more than 52 weeks, where he has entered the accommodation for the purpose of ascertaining whether it suits his needs and with the intention of returning to the dwelling if it proves not to suit his needs;

(b) subject to sub-paragraph (2B), a period of absence within Great Britain not exceeding 13 weeks, beginning with the first whole day of absence from the dwelling, where and for so long as

(i) the person intends to return to the dwelling;

(ii) the part of the dwelling in which he usually resided is not let or sub-let; and

(iii) that period is unlikely to exceed 13 weeks;

(c) subject to sub-paragraph (2D), a period of absence within Great Britain not exceeding 52 weeks, beginning with the first whole day of that absence, where and for so long as

(i) the person intends to return to the dwelling;

(ii) the part of the dwelling in which he usually resided is not let or sub-let;

(iii) the person is a person to whom sub-paragraph (3) applies; and

(iv) the period of absence is unlikely to exceed 52 weeks or, in exceptional circumstances, is unlikely substantially to exceed that period and

(d) subject to sub-paragraphs (2F), (3C), (3E) and (3G) and where sub-paragraph (2E) applies, a period of absence outside Great Britain not exceeding 4 weeks, beginning with the first day of that absence from Great Britain where and for so long as

(i) the person intends to return to the dwelling;

(ii) the part of the dwelling in which he usually resides is not let or sub-let; and

(iii) the period of absence from Great Britain is unlikely to exceed 4 weeks.”;

“(2A) The period of 13 weeks referred to in sub-paragraph (2)(b) shall run or continue to run during any period of absence from Great Britain.

(2B) Where

(a) a person returns to Great Britain after a period of absence from Great Britain (period A);

(b) that person has been absent from the dwelling, including any absence within Great Britain, for less than 13 weeks beginning with the first day of absence from that dwelling; and

(c) at the outset of, or during, period A, period A ceased to be treated as a period of temporary absence, then any day that follows period A and precedes the person’s return to the dwelling, shall not be treated as a period of temporary absence under sub-paragraph (2)(b).

(2C) The period of 52 weeks referred to in sub-paragraph (2)(c) shall run or continue to run during any period of absence from Great Britain.

(2D) Where

(a) a person returns to Great Britain after a period of absence from Great Britain (period A);

(b) that person has been absent from the dwelling, including any absence within Great Britain, for less than 52 weeks beginning with the first day of absence from that dwelling; and

(c) at the outset of, or during, period A, period A ceased to be treated as a period of temporary absence, then, any day that follows period A and precedes the person’s return to the dwelling, shall not be treated as a period of temporary absence under sub-paragraph (2)(c).

(2E) This sub-paragraph applies where

(a) a person is temporarily absent from Great Britain;

(b) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(2F) If the temporary absence referred to in sub-paragraph (2)(d) is in connection with the death of

(a) the person’s partner or a child or young person for whom the person or the person’s partner is responsible;

(b) the person’s close relative;

(c) the close relative of the person’s partner; or

(d) the close relative of a child or young person for whom the person or the person’s partner is responsible, then the period of 4 weeks in the opening words of sub-paragraph (2)(d) may be extended by up to 4 further weeks if the relevant authority considers it unreasonable to expect the person to return to Great Britain within the first 4 weeks (and the reference in subparagraph

(iii) of that paragraph to a period of 4 weeks shall, where the period is extended, be taken as referring to the period as so extended).”;

(3) This sub-paragraph applies to a person who

(a) is a person to whom sub-paragraph (3A) applies

(i) in a dwelling, other than the dwelling referred to in sub-paragraph (1), or

(ii) in premises approved under section 13 of the Offender Management Act 2007, or is detained in custody pending sentence upon conviction;

(b) is resident in a hospital or similar institution as a patient;

(c) is undergoing, or whose partner or dependent child is undergoing medical treatment, or medically approved convalescence, in accommodation other than residential accommodation;

(d) is following a training course;

(e) is undertaking medically approved care of a person

(f) is undertaking the care of a child whose parent or guardian is temporarily absent from the dwelling normally occupied by that parent or guardian for the purpose of receiving medically approved care or medical treatment;

(g) is receiving medically approved care provided in accommodation other than residential accommodation;

(h) is a student;

(i) is receiving care provided in residential accommodation and is not a person to whom sub-paragraph (2)(a) applies; or

(j) has left the dwelling he resides in through fear of violence, in that dwelling, or by a person who was formerly a member of the family of the person first mentioned.

“(3A) This sub-paragraph applies to a person (“P”) who is

(a) detained in custody on remand pending trial;

(b) detained pending sentence upon conviction; or

(c) as a condition of bail required to reside

(i) in a dwelling, other than a dwelling P occupies as P’s home; or

(ii) in premises approved under section 13 of the Offender Management Act 2007(a), and who is not also detained in custody following sentence upon conviction.

(3B) This sub-paragraph applies where

(a) a person is temporarily absent from Great Britain;

(b) the person is a member of Her Majesty’s forces posted overseas, a mariner or a continental shelf worker;

(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(3C) Where sub-paragraph (3B) applies, a period of absence from Great Britain not exceeding 26 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as

(a) the person intends to return to the dwelling;

(b) the part of the dwelling in which he usually resided is not let or sub-let;

(c) the period of absence from Great Britain is unlikely to exceed 26 weeks.

(3D) This sub-paragraph applies where

(a) a person is temporarily absent from Great Britain;

(b) the person is a person described in any of paragraphs (b), (c), (g) or (j) of subparagraph (3);

(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(3E) Where sub-paragraph (3D) applies, a period of absence from Great Britain not exceeding 26 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as

(a) the person intends to return to the dwelling;

(b) the part of the dwelling in which he usually resided is not let or sub-let;

(c) the period of absence is unlikely to exceed 26 weeks, or in exceptional circumstances, is unlikely substantially to exceed that period.

(3F) This sub-paragraph applies where

(a) a person is temporarily absent from Great Britain;

(b) the person is a person described in any of paragraphs (a), (d), (e), (f), (h) or (i) of sub-paragraph (3);

(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(3G) Where sub-paragraph (3F) applies, a period of absence from Great Britain not exceeding 4 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as

(a) the person intends to return to the dwelling;

(b) the part of the dwelling in which he usually resided is not let or sub-let;

(c) the period of absence is unlikely to exceed 4 weeks, or in exceptional circumstances, is unlikely substantially to exceed that period.”;

(4) This sub-paragraph applies to a person who is

(a) detained in custody pending sentence upon conviction or under a sentence imposed by a court (other than a person who is detained in hospital under the provisions of the Mental Health Act 1983, or, in Scotland, under the provisions of the Mental Health (Care and Treatment) (Scotland) Act 2003 or the Criminal Procedure (Scotland) Act 1995 or, in Northern Ireland, under Article 4 or 12 of the Mental Health (Northern Ireland) Order 1986; and

(b) on temporary release from detention in accordance with Rules made under the provisions of the Prison Act 1952 or the Prisons (Scotland) Act 1989.

(5) Where sub-paragraph (4) applies to a person, then, for any day when he is on temporary release

(a) if such temporary release was immediately preceded by a period of temporary absence under sub-paragraph (2)(b) or (c), he must be treated, for the purposes of sub-paragraph (1), as if he continues to be absent from the dwelling, despite any return to the dwelling;

(b) for the purposes of sub-paragraph (3)(a), he must be treated as if he remains in detention;

(c) if he does not fall within paragraph (a), he is not to be considered to be a person who is liable to pay council tax in respect of a dwelling of which he is a resident.

(6) In this paragraph

“continental shelf worker” means a person who is employed, whether under a contract of service or not, in a designated area or a prescribed area in connection with any of the
activities mentioned in section 11(2) of the Petroleum Act 1998(a);

“designated area” means any area which may from time to time be designated by Order in Council under the Continental Shelf Act 1964(b) as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;

“mariner” means a person who is employed under a contract of service either as a master or member of the crew of any ship or vessel, or in any other capacity on board any ship or vessel, where

(a) the employment in that capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by the ship or vessel; and

(b) the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on its voyage;”;

“medically approved” means certified by a medical practitioner;

“member of Her Majesty’s forces posted overseas” means a person who is a member of the regular forces or the reserve forces (within the meaning of section 374 of the

Armed Forces Act 2006(c)), who is absent from the main dwelling because the person has been posted outside of Great Britain to perform the duties of a member of Her Majesty’s regular forces or reserve forces;”

“patient” means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution;

“prescribed area” means any area over which Norway or any member State (other than the United Kingdom) exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or such member State, or any other area which is from time to time specified under section 10(8) of the Petroleum Act 1998;”

“residential accommodation” means accommodation which is provided in

(a) a care home;

(b) an independent hospital;

(c) an Abbeyfield Home; or

(d) an establishment managed or provided by a body incorporated by Royal Charter or constituted by Act of Parliament other than a local social services authority;

“training course” means a course of training or instruction provided wholly or partly by or on behalf of or in pursuance of arrangements made with, or approved by or on behalf of, Skills Development Scotland, Scottish Enterprise, Highlands and Islands Enterprise, a government department or the Secretary of State.

Transitional Provision

3.(1) Subject to paragraph (2), the amendments made by regulation 2(3)(a), shall not apply in respect of a person who is temporarily absent from Great Britain on 1st April 2017 until the day that person returns to Great Britain.

(2) Paragraph (1) does not apply to a person who, on 1st April 2017, is temporarily absent from Great Britain and is

(a) a member of Her Majesty’s forces posted overseas;

(b) absent in the capacity of a continental shelf worker; or

(c) absent in the capacity of a mariner.

Part 5 - Classes of person excluded from this scheme

Classes of person excluded from this scheme 

17. The classes of person described in paragraphs 18 to 21 are not entitled to a reduction under this scheme.

Class of person excluded from this scheme: persons treated as not being in Great Britain

18.(1) The class of person described in this paragraph consists of any person treated as not being in Great Britain.

(2) Except where a person falls within sub-paragraph (5) or (6), a person is to be treated as not being in Great Britain if the person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.

(3) A person must not be treated as habitually resident in the United Kingdom, the Channel
Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.

(4) For the purposes of sub-paragraph (3), a right to reside does not include a right which exists by
virtue of, or in accordance with

(a) regulation 14 of the EEA Regulations, but only in a case where the right
exists under that regulation because the person is –

(i) a jobseeker for the purpose of the definition of “qualified person” in regulation 6(1) of those Regulations, or

(ii)a family member (within the meaning of regulation 7 of those Regulations) of such a jobseeker; (iii) (b) regulation 16 of the EEA Regulations, but only in a case where the right exists under that regulation because the applicant satisfies the criteria in paragraph (5) of that regulation

(4A) For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of a person having been granted limited leave to enter, or remain in, the United Kingdom under Immigration Act 1971(10) by virtue of-

(a) article 3 (grant of leave to EEA and Swiss nationals) of the Immigration (European Economic Area Nationals) (EU exit) Order 2019 (11) made under section 3 of that Act;

(b) Appendix EU to the immigration rules made under section 3(2) of that act;

(c) being a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules made under section3(2) of that Act; or

(d) having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules made under section 3(2) of that Act.”;

(4B) Paragraph (4A)(b) does not apply to a person who

(a) has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland; and

(b) would have a right to reside under the EEA Regulations(1) if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (b).”;

(5) A person falls within this sub-paragraph if the person is

(za) a person granted leave in accordance with the immigration rules made under section 3(2) of the Immigration Act 1971(e) where such leave is granted by virtue of

(i) the Afghan Relocation and Assistance Policy; or

(ii) the previous scheme for locally employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme);

(zb) a person In Great Britain not coming within sub-paragraph (za) or (e)(iv) who left Afghanistan in connection with the collapse of the Afghan Government that took place on 15th August 2021;

“(zc) a person in Great Britain who was residing in Ukraine immediately before 1st January 2022, left Ukraine in connection with the Russian invasion which took place on 24th February 2022 and

(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971;

(ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act; or

(iii) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;

(a) a qualified person for the purposes of regulation 6 of the EEA Regulations as a worker or a self-employed person;

(b) a family member of a person referred to in paragraph (a) ;

(c) a person who has a right to reside permanently in the United Kingdom by virtue of regulation 15(1)(c), (d) or (e) of the EEA Regulations;

 (ca) a family member of a relevant person of Northern Ireland, with a right to reside which falls within paragraph (4A)(b), provided that the relevant person of Northern Ireland falls within paragraph (5)(a), or would do so but for the fact that they are not an EEA national;

(cb) a frontier worker within the meaning of regulation 3 of the Citizens’ Rights (Frontier Workers) (EU Exit) Regulations 2020;

(cc) a family member of a person referred to in sub-paragraph (cb), who has been granted limited leave to enter, or remain in, the United Kingdom by virtue of Appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971;”;

(d) a person recorded by the Secretary of State as a refugee within the definition in Article 1of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;

(e) a person who has been granted, or who is deemed to have been granted, leave outside the rules made under section 3(2) of the Immigration Act 1971 )–

(i) discretionary leave to enter or remain in the United Kingdom,

(ii) leave to remain under the Destitution Domestic Violence concession(c)which came into effect on 1st April 2012,

(iii) leave deemed to have been granted by virtue of regulation 3 of the Displaced Persons (Temporary Protection) Regulations 2005 (d);or

(iv) granted under the Afghan Citizens resettlement Scheme;

(f) a person who has humanitarian protection granted under those rules;

(g) a person who is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act 1999 and who is in the United Kingdom as a result of his deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom.

(h) in receipt of income support, or on an income-related employment and support allowance; or

(ha) in receipt of an income-based job-seekers allowance and has a right to reside other than a right to reside falling within paragraph 4;


(5A) The amendment in regulation 18 (5)(ha) does not apply to a person who, on 31st March 2015:

(a) is liable to pay council tax at a reduced rate by virtue of a council tax reduction under an authority’s scheme established under section 13A(2)of the Act; and

(b) is entitled to an income-based job-seekers allowance until the first of the events in paragraph (2) occurs

(2) The events are:

(a) the person makes a new application for a reduction under an authority’s scheme established under section 13A(2) of the Act; or

(b) the person ceases to be entitled to an income-based job-seekers allowance.

(3) In this regulation “the Act” means the Local Government Finance Act 1992.

(6) A person falls within this sub-paragraph if the person is a Crown servant or member of Her Majesty’s forces posted overseas.

(7) A person mentioned in sub-paragraph (6) is posted overseas if the person is performing overseas the duties of a Crown servant or member of Her Majesty’s forces and was, immediately before the posting or the first of consecutive postings, habitually resident in the United Kingdom.

(8) In this paragraph

“Claim for asylum” has the same meaning as in section 94(1) of the Immigration and Asylum Act 1999);

“Crown servant” means a person holding an office of employment under the Crown

“EEA National” has the meaning given in Regulation 2(1) of the EEA Regulations;

“Family member” has the meaning given in regulation 7(1) (a), (b) or (c) of the EEA Regulations, except that regulation 7(4) of the EEA Regulations does not apply for the purposes of paragraphs (4B) and (5)(ca;

“Relevant person” of Northern Ireland” has the meaning given in Annex 1 of appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971;

“EEA Regulations” means the Immigration (European Economic Area) Regulations 2016 and references to the EEA Regulations are to be read with Schedule 4 to the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, saving, Transitional and Transitory Provisions) Regulations 2020 (9).

“Her Majesties forces” has the same meaning as in the Armed Forces Act 2006.

(a) A consolidated version of this Treaty was published in the Official Journal on 30.3.2010 C 83

(b) 1971 c.77

(c) The Destitution Domestic Violence concession is published by the Home Office at http://www.ukba.homeoffice.gov.uk/.

(d) S.I. 2005/1379 as amended by S.I. 2013/630 and other amending instruments which are not relevant for this amendment

(e) S.I. 2013/460

Class of person excluded from this scheme: persons subject to immigration control

(1) Subject to paragraph (1A) Persons subject to immigration control are not entitled to a reduction under this scheme.

(2) “Person subject to immigration control” has the meaning given in section 115(9) of the Immigration and Asylum Act 1999.

Class of person excluded from this scheme: capital limit

(1) The class of person described in this paragraph consists of any person whose capital exceeds £16,000.

(2) Capital for the purposes of sub-paragraph (1) is to be calculated in accordance with Part 9 of this scheme.

Class of persons excluded from this scheme: students

The class of person described in this paragraph consists of any student to whom paragraph 59(1) applies (except to the extent that a student may be entitled to an alternative maximum council tax reduction).

21A –exceptions- (inserted by SI223-16 as reg. 17 already taken in BDC local scheme)

Provision for all applicants: Homes for Ukraine scheme
21(1) A Any payment made in connection with
the Homes for Ukraine scheme is to be disregarded in determining

(a) an applicant’s entitlement to a reduction under the scheme; or

(b) the amount of any reduction to which the applicant is entitled.

(2) In this regulation

“The Homes for Ukraine scheme” means the Homes for Ukraine sponsorship scheme which was announced in Parliament by the Secretary of State for Levelling Up, Housing and Communities on 14th March 2022.


Last Updated on Friday, September 29, 2023