Part 11 - Extended reductions
Chapter 1 - Extended reductions: persons who are not pensioners
Extended reductions: persons who are not pensioners
71. Paragraphs 72 to 81 apply in relation to applicants who are not pensioners.
Extended reductions: persons who are not pensioners
An applicant who is entitled to a reduction under this scheme by virtue of falling within any of classes D to G is entitled to an extended reduction where—
(a) the applicant or the applicant’s partner was entitled to a qualifying income-related benefit;
(b) entitlement to a qualifying income-related benefit ceased because the applicant or the applicant’s partner—
(i) commenced employment as an employed or self-employed earner;
(ii) increased their earnings from such employment; or
(iii) increased the number of hours worked in such employment, and that employment is or, as the case may be, those increased earnings or increased number of hours are expected to last five weeks or more; and
(c) the applicant or the applicant’s partner had been entitled to and in receipt of a qualifying income-related benefit, jobseeker’s allowance or a combination of those benefits for a continuous period of at least 26 weeks before the day on which the entitlement to a qualifying income-related benefit ceased.
(2) For the purpose of sub-paragraph (1)(c), an applicant or an applicant’s partner is to be treated as having been entitled to and in receipt of a qualifying income-related benefit or jobseeker’s allowance during any period of less than five weeks in respect of which the applicant or the applicant’s partner was not entitled to any of those benefits because the applicant or the applicant’s partner was engaged in remunerative work as a consequence of their participation in an employment zone programme.
(3) For the purpose of this paragraph, where an applicant or an applicant’s partner is entitled to and in receipt of joint-claim jobseeker’s allowance they must be treated as being entitled to and in receipt of jobseeker’s allowance.
(4) An applicant must be treated as entitled to a reduction under this scheme by virtue of falling within any of classes D to G where—
(a) the applicant ceased to be entitled to a reduction under this scheme because the applicant vacated the dwelling in which the applicant was resident;
(b) the day on which the applicant vacated the dwelling was either in the week in which entitlement to a qualifying income-related benefit ceased, or in the preceding week; and
(c) entitlement to the qualifying income-related benefit ceased in any of the circumstances listed in sub-paragraph (1)(b).
(5) This paragraph does not apply where, on the day before an applicant’s entitlement to income support ceased, regulation 6(5) of the Income Support (General) Regulations 1987
(remunerative work: housing costs) applied to that applicant.
Duration of extended reduction period: persons who are not pensioners
(1) Where an applicant is entitled to an extended reduction, the extended reduction period starts on the first day of the reduction week immediately following the reduction week in which the applicant, or the applicant’s partner, ceased to be entitled to a qualifying income-related benefit.
(2) For the purpose of sub-paragraph (1), an applicant or an applicant’s partner ceases to be entitled to a qualifying income-related benefit on the day immediately following the last day of entitlement to that benefit.
(3) The extended reduction period ends—
(a) at the end of a period of four weeks; or
(b) on the date on which the applicant to whom the extended reduction is payable has no liability for council tax, if that occurs first.
Amount of extended reduction: persons who are not pensioners
For any week during the extended reduction period the amount of the extended reduction to which an applicant is entitled is to be the highest of:
(a) the amount of the reduction under this scheme to which the applicant was entitled by virtue of falling within any of classes D to G in the last reduction week before the applicant or the applicant’s partner ceased to be entitled to a qualifying income-related benefit;
(b) the amount of reduction under this scheme to which the applicant would be entitled by virtue of falling within any of classes D to G for any reduction week during the extended reduction period, if paragraph 95 (extended reductions: persons who are not pensioners) did not apply to the applicant; or
(c) the amount of reduction under this scheme to which the applicant’s partner would be entitled by virtue of falling within any of classes D to G, if paragraph 72 did not apply to the applicant.
(2) Sub-paragraph (1) does not apply in the case of a mover.
(3) Where an applicant is in receipt of an extended reduction under this paragraph and the applicant’s partner makes an application for a reduction under this scheme, no amount of reduction under this scheme is to be awarded by the authority during the extended reduction period.
Extended reductions - movers: persons who are not pensioners
This paragraph applies:
(a) to a mover; and
(b) from the Monday following the day of the move.
(2) The amount of the extended reduction awarded from the Monday from which this paragraph applies until the end of the extended reduction period is to be the amount of reduction under this scheme to which the mover would have been entitled had they, or their partner, not ceased to be entitled to a qualifying income-related benefit.
(3) Where a mover’s liability to pay council tax in respect of the new dwelling is to a second authority, the extended reduction (qualifying contributory benefits) may take the form of a payment from this authority to—
(a) the second authority; or
(b) the mover directly.
Relationship between extended reduction and entitlement to a reduction by virtue of classes D and G
(1) Where an applicant’s entitlement to a reduction under this scheme would have ended when the applicant ceased to be entitled to a qualifying income-related benefit in the circumstances listed in paragraph 72(1)(b), that entitlement does not cease until the end of the extended reduction period.
(2) Paragraphs 83 and 84 do not apply to any extended reduction payable in accordance with paragraph 72(1)(a) or 75(2) (amount of extended reduction—movers: persons who are not pensioners).
Extended reductions (qualifying contributory benefits): persons who are not pensioners
An applicant who is entitled to a reduction under this scheme by virtue of falling within any of classes D to G is entitled to an extended reduction (qualifying contributory benefits) where
(a) the applicant or the applicant’s partner was entitled to a qualifying contributory benefit;
(b) entitlement to a qualifying contributory benefit ceased because the applicant or the applicant’s partner—
(i) commenced employment as an employed or self-employed earner;
(ii) increased their earnings from such employment; or
(iii) increased the number of hours worked in such employment, and that employment is or, as the case may be, those increased earnings or increased number of hours are expected to last five weeks or more;
(c) the applicant or the applicant’s partner had been entitled to and in receipt of a qualifying contributory benefit or a combination of qualifying contributory benefits for a continuous period of at least 26 weeks before the day on which the entitlement to a qualifying contributory benefit ceased; and
(d) the applicant or the applicant’s partner was not entitled to and not in receipt of a qualifying income-related benefit in the last reduction week in which the applicant, or the applicant’s partner, was entitled to a qualifying contributory benefit.
(2) An applicant must be treated as entitled to a reduction under this scheme by virtue of falling within any of classes D to G where—
(a) the applicant ceased to be entitled to a reduction under this scheme because the applicant vacated the dwelling in which the applicant was resident;
(b) the day on which the applicant vacated the dwelling was either in the week in which entitlement to a qualifying contributory benefit ceased, or in the preceding week; and
(c) entitlement to the qualifying contributory benefit ceased in any of the circumstances listed in sub-paragraph (1)(b).
Duration of extended reduction period (qualifying contributory benefits): persons who are not pensioners
(1) Where an applicant is entitled to an extended reduction (qualifying contributory benefits), the extended reduction period starts on the first day of the reduction week immediately following the reduction week in which the applicant, or the applicant’s partner, ceased to be entitled to a qualifying contributory benefit.
(2) For the purpose of sub-paragraph (1), an applicant or an applicant’s partner ceases to be entitled to a qualifying contributory benefit on the day immediately following the last day of entitlement to that benefit.
(3) The extended reduction period ends—
(a) at the end of a period of four weeks; or
(b) on the date on which the applicant entitled to the extended reduction (qualifying contributory benefits) has no liability for council tax, if that occurs first.
Amount of extended reduction (qualifying contributory benefits): persons who are not pensioners
For any week during the extended reduction period the amount of the extended reduction (qualifying contributory benefits) payable to an applicant is to be the greatest of—
(a) the amount of reduction under this scheme to which the applicant was entitled by virtue of falling within any of classes D to G in the last reduction week before the applicant or the applicant’s partner ceased to be entitled to a qualifying contributory benefit;
(b) the amount of reduction under this scheme to which the applicant would be entitled by virtue of falling within any of classes D to G for any reduction week during the extended reduction period, if paragraph 100 (extended reductions (qualifying contributory benefits): persons who are not pensioners) did not apply to the applicant; or
(c) the amount of reduction under this scheme to which the applicant’s partner would be entitled by virtue of falling within any of classes D to G, if paragraph 77 did not apply to the applicant.
(2) Sub-paragraph (1) does not apply in the case of a mover.
(3) Where an applicant is in receipt of an extended reduction (qualifying contributory benefits) under this paragraph and the applicant’s partner makes an application for a reduction under this scheme, no amount of reduction may be allowed by the appropriate authority during the extended reduction period.
Extended reductions (qualifying contributory benefits) - movers: persons who are not pensioners
This paragraph applies—
(a) to a mover; and
(b) from the Monday following the day of the move.
(2) The amount of the extended reduction (qualifying contributory benefit) payable from the Monday from which this paragraph applies until the end of the extended reduction period is to be the amount of reduction under this scheme which was awarded to the mover for the last reduction week before the mover, or the mover’s partner, ceased to be entitled to a qualifying contributory benefit.
(3) Where a mover’s liability to pay council tax in respect of the new dwelling is to a second authority, the extended reduction (qualifying contributory benefits) may take the form of a payment from this authority to—
(a) the second authority; or
(b) the mover directly.
Relationship between extended reduction (qualifying contributory benefits) and entitlement to reduction by virtue of classes D to G
Where an applicant’s reduction under this scheme would have ended when the applicant ceased to be entitled to a qualifying contributory benefit in the circumstances listed in paragraph 77(1)(b), that reduction does not cease until the end of the extended reduction period.
(2) Paragraphs 83 and 84 (dates on which entitlement begins and change of circumstances take effect) do not apply to any extended reduction (qualifying contributory benefits) payable in accordance with paragraph 79(1)(a) or 80(2) (amount of extended reduction—movers: persons who are not pensioners).
Chapter 2 - Extended reductions: movers in the authority's area
82. Where—
(a) an application is made to the authority (“the current authority”) for a reduction under this scheme, and
(b) the applicant, or the partner of the applicant, is in receipt of an extended reduction from—
(i) another billing authority in England; or
(ii) a billing authority in Wales, the current authority must reduce any reduction to which the applicant is entitled under this scheme by the amount of that extended reduction.
Part 12 - When entitlement begins and change of circumstances
Date on which entitlement begins
Subject to sub-paragraph (2), any person by whom or in respect of whom an application for a reduction under this scheme is made and who is otherwise entitled to that reduction is so entitled from the reduction week following the date on which that application is made or is treated as made.
(2) Where a person is otherwise entitled to a reduction under this scheme and becomes liable for the first time for the authority’s council tax in respect of a dwelling of which he is a resident in the reduction week in which his application is made or is treated as made, he is so entitled from that reduction week.
Date on which change of circumstances is to take effect
Except in cases where paragraph 44 (disregard of changes in tax, contributions, etc.) applies a change of circumstances which affects entitlement to, or the amount of, a reduction under this scheme (“change of circumstances”), takes effect from the first day of the reduction week following the date on which the change actually occurs.
(2) Where that change is cessation of entitlement to any benefit under the benefit Acts, the date on which the change actually occurs is the day immediately following the last day of entitlement to that benefit.
(3) Subject to sub-paragraph (4), where the change of circumstances is a change in the amount of council tax payable, it takes effect from the day on which it actually occurs.
(4) Where the change of circumstances is a change in the amount a person is liable to pay in respect of council tax in consequence of regulations under section 13 of the 1992 Act (reduced amounts of council tax) or changes in the discount to which a dwelling may be subject under section 11 or 11A of that Act (discounts), it takes effect from the day on which the change in amount has effect.
(5) Where the change of circumstances is the applicant’s acquisition of a partner, the change takes effect on the day on which the acquisition takes place.
(6) Where the change of circumstances is the death of an applicant’s partner or their separation, it takes effect on the day the death or separation occurs.
(7) If two or more changes of circumstances occurring in the same reduction week would, but for this paragraph, take effect in different reduction weeks in accordance with sub-paragraphs (1) to (6) they take effect from the day to which the appropriate sub-paragraph from (3) to (6) above refers, or, where more than one day is concerned, from the earlier day.
(8) Where the change of circumstances is that income, or an increase in the amount of income, other than a benefit or an increase in the amount of a benefit under the SSCBA, is paid in respect of a past period and there was no entitlement to income of that amount during that period, the change of circumstances takes effect from the first day on which such income, had it been paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of this scheme.
(9) Without prejudice to sub-paragraph (8), where the change of circumstances is the payment of income, or arrears of income, in respect of a past period, the change of circumstances takes effect from the first day on which such income, had it been timeously paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of this scheme.
(10) Sub-paragraph (11) applies if—
(a) either—
(i) a non-dependant took up residence in the applicant’s dwelling; or
(ii) there has been a change of circumstances in respect of a non-dependant so that the amount of the deduction which falls to be made under paragraph 30 increased.
(11) Where this sub-paragraph applies, the change of circumstances referred to in sub-paragraph (10)(b) takes effect from the effective date.
(12) In sub-paragraph (11), but subject to sub-paragraph (13), “the effective date” means—
(a) where more than one change of a kind referred to in sub-paragraph (10)(b) relating to the same non-dependant has occurred since—
(i) the date on which the applicant’s entitlement to a reduction under this scheme first began; or
(ii) the date which was the last effective date in respect of such a change, whichever is the later, the date which falls 26 weeks after the date on which the first such change occurred;
(b) where paragraph (a) does not apply, the date which falls 26 weeks after the date on which the change referred to in sub-paragraph (10)(b) occurred.
(13) If in any particular case the date determined under sub-paragraph (12) is not the first day of a reduction week, the effective date in that case is to be the first day of the next reduction week to commence after the date determined under that sub-paragraph.
Part 13 - Applications (including duties to notify authority of change of circumstances)
Making an application
In the case of—
(a) a couple or (subject to paragraph (b)) members of a polygamous marriage an application is to be made by whichever one of them they agree should so apply or, in default of agreement, by such one of them as the authority determines; or
(b) in the case of members of a polygamous marriage to whom paragraph 30 (income and capital: award of universal credit) applies, an application is to be made by whichever one of the parties to the earliest marriage that still subsists they agree should so apply or, in default of agreement, by such one of them as the authority determines.
(2) Where a person who is liable to pay council tax in respect of a dwelling is unable for the time being to act, and—
(a) a deputy has been appointed by the Court of Protection with power to claim, or as the case may be, receive benefit on his behalf; or
(b) in Scotland, his estate is being administered by a judicial factor or any guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to apply or, as the case may be, receive benefit on his behalf; or
(c) an attorney with a general power or a power to apply or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971 : the Enduring Powers of Attorney Act 1985 or the Mental Capacity Act 2005 or otherwise, that deputy, judicial factor, guardian or attorney, as the case may be, may make an application on behalf of that person.
(3) Where a person who is liable to pay council tax in respect of a dwelling is unable for the time being to act and sub-paragraph (2) does not apply to him, the authority may, upon written application made to them by a person who, if a natural person, is over the age of 18, appoint that person to exercise on behalf of the person who is unable to act, any right to which that person might be entitled under this scheme and to receive and deal on his behalf with any sums payable to him.
(4) Where a person who is liable to pay council tax in respect of a dwelling is for the time being unable to act and the Secretary of State has appointed a person to act on his behalf under regulation 33 of the Social Security (Claims and Payments) Regulations 1987 (persons unable to act), the authority may if that person agrees, treat him as if he had been appointed by them under sub-paragraph (3).
(5) Where the authority has made an appointment under sub-paragraph (3) or treated a person as an appointee under sub-paragraph (4)—
(a) it may at any time revoke the appointment;
(b) the person appointed may resign his office after having given 4 weeks notice in writing to the authority of his intention to do so;
(c) any such appointment must terminate when the authority is notified of the appointment of a person mentioned in sub-paragraph (2).
(6) Anything required by this scheme to be done by or to any person who is for the time being unable to act may be done by or to the persons mentioned in sub-paragraph (2) above or by or to the person appointed or treated as appointed under this paragraph and the receipt of any such person so appointed shall be a good discharge to the authority for any sum paid.
(7) The authority must—
(a) inform any person making an application of the duty imposed by paragraph 115(1)(a);
(b) explain the possible consequences (including prosecution) of failing to comply with that duty; and
(c) set out the circumstances a change in which might affect entitlement to the reduction or its amount.
Date on which an application is made
Subject to sub-paragraph (7), the date on which an application is made is—
(a) in a case where—
(ii) the applicant becomes liable for the first time to pay council tax in respect of the dwelling which he occupies as his home, and
(iii) the application to the authority is received at the designated office within one month of the date of the change, the date on which the change takes place;
(c) in a case where—
(i) an award of income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or an award of universal credit has been made to the applicant or his partner, and
(ii) the application is made within one month of the date on which the claim for that income support, jobseeker’s allowance, employment and support allowance or universal credit was received, the first day of entitlement to income support, an income-based jobseeker’s allowance, an income-related employment and support allowance or universal credit arising from that claim;
(d) in a case where—
(i) an applicant or his partner is a person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or has an award of universal credit,
(ii) the applicant becomes liable for the first time to pay council tax in respect of the dwelling which he occupies as his home, and
(iii) the application to the authority is received at the designated office within one month of the date of the change, the date on which the change takes place;
(e) in a case where—
(i) the applicant is the former partner of a person who was, at the date of his death or their separation, entitled to a reduction under this scheme, and
(ii) where the applicant makes an application for a reduction under this scheme within one month of the date of the death or the separation, the date of the death or separation;
(f) except where paragraph (a), (b) or (e) is satisfied, in a case where a properly completed application is received within one month (or such longer period as the authority considers reasonable) of the date on which an application form was issued to the applicant following the applicant first notifying, by whatever means, the authority of an intention to make an application, the date of first notification; in any other case, the date on which the application is received at the designated office.
(2) For the purposes only of sub-paragraph (1)(c) a person who has been awarded an income based jobseeker’s allowance or an income-related employment and support allowance is to be treated as entitled to that allowance for any days which immediately precede the first day in that award and on which he would, but for regulations made under—
(a) in the case of income-based jobseeker’s allowance, paragraph 4 of Schedule 1 to the Jobseekers Act 1995 (waiting days); or
(b) in the case of income-related employment and support allowance, paragraph 2 of Schedule 2 to the Welfare Reform Act 2007 (waiting days), have been entitled to that allowance.
(3) Where the defect referred to in paragraph 3 of Schedule 1 to this scheme (application by telephone)—
(a) is corrected within one month (or such longer period as the authority considers
reasonable) of the date the authority last drew attention to it, the authority must treat the application as if it had been duly made in the first instance;
(b) is not corrected within one month (or such longer period as the authority considers reasonable) of the date the authority last drew attention to it, the authority must treat the application as if it had been duly made in the first instance where it considers it has sufficient information to decide on the application.
(4) The authority is to treat a defective application as if it had been validly made in the first instance if, in any particular case, the conditions specified in sub-paragraph (5)(a), (b) or (c) are satisfied.
(5) The conditions are that—
(a) where paragraph 4(a) of Schedule 1 (incomplete form) applies, the authority receives at its designated office the properly completed application or the information requested to complete it or the evidence within one month of the request, or such longer period as the authority may consider reasonable; or
(b) where paragraph 4(b) of Schedule 1 (application not on approved form or further information requested by authority) applies—
(i) the approved form sent to the applicant is received at the designated office properly completed within one month of it having been sent to him; or, as the case may be,
(ii) the applicant supplies whatever information or evidence was requested under paragraph 4 of that Schedule within one month of the request, or, in either case, within such longer period as the authority may consider reasonable; or
(c) where the authority has requested further information, the authority receives at its designated office the properly completed application or the information requested to complete it within one month of the request or within such longer period as the authority considers reasonable.
(6) Except in the case of an application made by a person treated as not being in Great Britain, where a person has not become liable for council tax to the authority but it is anticipated that he will become so liable within the period of 8 weeks (the relevant period), he may apply for a reduction under this scheme at any time in that period in respect of that tax and, provided that liability arises within the relevant period, the authority is to treat the application as having been made on the day on which the liability for the tax arises.
(7) Except in the case of an application made by a person treated as not being in Great Britain, where the applicant is not entitled to a reduction under this scheme in the reduction week immediately following the date of his application, but the authority is of the opinion that unless there is a change of circumstances he will be entitled to a reduction under this scheme for a period beginning not later than—
(a) in the case of an application made by—
(i) a pensioner, or
(ii) a person who has attained, or whose partner has attained, the age which is 17 weeks younger than the qualifying age for state pension credit, the seventeenth reduction week following the date on which the application is made, or
(b) in the case of an application made by a person who is not a pensioner, the thirteenth reduction week following the date on which the application is made,
the authority may treat the application as made on a date in the reduction week immediately preceding the first reduction week of that period of entitlement and award a reduction accordingly.
(8) In this paragraph “appropriate DWP office” means an office of the Department for Work and Pensions dealing with state pension credit or an office which is normally open to the public for the receipt of claims for income support, a jobseeker’s allowance or an employment and support allowance.
Back-dating of applications: people who are not pensioners
Where an applicant who is a person who is not a pensioner :
(a) makes an application under this scheme which includes (or which he subsequently requests should include) a period before the application is made; and
(b) from a day in that period, up to the date he made the application (or subsequently requested that the application should include a past period), the applicant had continuous good cause for failing to make an application (or request that the application should include that period), the application is to be treated as made on the date determined in accordance with sub-paragraph (2).
(2) That date is the latest of—
(a) the first day from which the applicant had continuous good cause;
(b) the day one month before the date the claim was made;
(c) the day one month before the date when the applicant requested that the application should include a past period.
Information and evidence
Subject to sub-paragraph (3), a person who makes an application for a reduction under this scheme must satisfy sub-paragraph (2) in relation both to himself and to any other person in respect of whom he is making the application.
(2) This sub-paragraph is satisfied in relation to a person if—
(a) the application is accompanied by—
(i) a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or
(ii) information or evidence enabling the authority to ascertain the national insurance number that has been allocated to the person; or
(b) the person has made an application for a national insurance number to be allocated to him and the application for the reduction is accompanied by—
(i) evidence of the application for a national insurance number to be so allocated; and (ii) the information or evidence enabling it to be so allocated.
(3) Sub-paragraph (2) does not apply—
(a) in the case of a child or young person in respect of whom an application for a reduction is made;
(b) to a person who—
(i) is a person treated as not being in Great Britain for the purposes of this scheme (a) ;
(ii) is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act 1999; and
(iii) has not previously been allocated a national insurance number.
(4) Subject to sub-paragraph (5), a person who makes an application, or a person to whom a reduction under this scheme has been awarded, must furnish such certificates, documents, information and evidence in connection with the application or the award, or any question arising out of the application or the award, as may reasonably be required by the authority in order to determine that person’s entitlement to, or continuing entitlement to a reduction under this scheme and must do so within one month of the authority requiring him to do so or such longer period as the authority may consider reasonable.
(5) Nothing in this paragraph requires a person to furnish any certificates, documents, information or evidence relating to a payment to which sub-paragraph (7) applies.
(6) Where a request is made under sub-paragraph (4), the authority must—
(a) inform the applicant or the person to whom a reduction under this scheme has been awarded of his duty under paragraph 115 (duty to notify change of circumstances) to notify the authority of any change of circumstances; and
(b) without prejudice to the extent of the duty owed under paragraph 115, indicate to him either orally or by notice or by reference to some other document available to him on application and without charge, the kind of change of circumstances which is to be notified.
(7) This sub-paragraph applies to any of the following payments—
(a) a payment which is—
(i) disregarded under paragraph 28 of Schedule 4 (sums disregarded in the calculation of income other than earnings: persons who are not pensioners) or paragraph 38 of Schedule 5 (capital disregards: persons who are not pensioners); or
(ii) made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, 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;
(aa) Grenfell Tower support payment
(b) a payment which is disregarded under paragraph 16 of Schedule 5 (payments made under certain trusts and certain other payments), other than a payment under the Independent Living Fund (2006);
(c) a payment which is disregarded under paragraph 30(9)(b) or (c) (payment made under certain trusts etc.) or paragraph 2(b) or (c) of Schedule 5 (payments made under certain trusts etc.) other than a payment under the Independent Living Fund (2006)
(8) Where an applicant or a person to whom a reduction under this scheme has been awarded, or any partner has attained the qualifying age for state pension credit and is a member of, or a person deriving entitlement to a pension under a personal pension scheme, he must, where the authority so requires, furnish the following information—
(a) the name and address of the pension fund holder ;
(b) such other information including any reference or policy number as is needed to enable the personal pension scheme to be identified.
Amendment and withdrawal of application
A person who has made an application may amend it at any time before a decision has been made on it by a notice in writing delivered or sent to the designated office.
(2) Where the application was made by telephone in accordance with Part 1 of Schedule 1, the amendment may also be made by telephone.
(3) Any application amended in accordance with sub-paragraph (1) or (2) is to be treated as if it had been amended in the first instance.
(4) A person who has made an application may withdraw it by notice to the designated office at any time before a decision has been made on it.
(5) Where the application was made by telephone in accordance with Part 1 of Schedule 1, the withdrawal may also be made by telephone.
(6) Any notice of withdrawal given in accordance with sub-paragraph (4) or (5) has effect when it is received.
(7) Where a person, by telephone, amends or withdraws an application the person must (if required to do so by the authority) confirm the amendment or withdrawal by a notice in writing delivered or sent to the designated office.
Duty to notify changes of circumstances
Subject to sub-paragraphs (3) and (9), the applicant (or any person acting on his behalf) must comply with sub-paragraph (2) if there is a relevant change of circumstances at any
time—
(a) between the making of an application and a decision being made on it, or
(b) after the decision is made (where the decision is that the applicant is entitled to a reduction under this scheme) including at any time while the applicant is in receipt of such a reduction.
(2) The applicant (or any person acting on his behalf) must notify any change of circumstances which the applicant (or that person) might reasonably be expected to know might affect his entitlement to, or the amount of, a reduction under this scheme (a “relevant change of circumstances”) by giving notice to the authority—
(a) in writing; or
(b) by telephone—
(i) where the authority has published a telephone number for that purpose or for the purposes of Part 1 of Schedule 1 unless the authority determines that in any particular case or class of case notification may not be given by telephone; or
(ii) in any case or class of case where the authority determines that notice may be given by telephone; or
(c) by any other means which the authority agrees to accept in any particular case, within a period of 21 days beginning with the day on which the change occurs, or as soon as reasonably practicable after the change occurs, whichever is later.
(3) The duty imposed on a person by sub-paragraph (1) does not extend to notifying—
(a) changes in the amount of council tax payable to the authority;
(b) changes in the age of the applicant or that of any member of his family;
(c) in the case of an applicant in receipt of a relevant benefit, changes in circumstances which affect the amount of the benefit but not the amount of the reduction under this scheme to which he is entitled, other than the cessation of that entitlement to the benefit.
(4) For the purposes of sub-paragraph (3)(c) “relevant benefit” means income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or universal credit.
(5) Notwithstanding sub-paragraph (3)(b) or (c) an applicant is required by sub-paragraph (1) to notify the authority of any change in the composition of his family arising from the fact that a person who was a member of his family is now no longer such a person because he has ceased to be a child or young person.
(6) The duty imposed on a person by sub-paragraph (1) includes—
(a) in the case of a person falling within class C (pensioners: alternative maximum council tax reduction) giving written notice to the authority of changes which occur in the number of adults in the dwelling or in their total gross incomes and, where any such adult ceases to be in receipt of state pension credit, the date when this occurs;
(7) A person who has been awarded a reduction under this scheme who is also on state pension credit must report—
(a) changes affecting the residence or income of any non-dependant normally residing with the applicant or with whom the applicant normally resides;
(b) any absence from the dwelling which exceeds or is likely to exceed 13 weeks or where the absence is from Great Britain, which exceeds or is likely to exceed 4 weeks.
(8) In addition to the changes required to be reported under sub-paragraph (7), a person whose state pension credit comprises only the savings credit must also report—
(a) changes affecting a child living with him which may result in a change in the amount of reduction under this scheme allowed in his case, but not changes in the age of the child;
(b) any change in the amount of the applicant’s capital to be taken into account which does or may take the amount of his capital to more than £16,000;
(c) any change in the income or capital of—
(i) a non-dependant whose income and capital are treated as belonging to the applicant in accordance with paragraph 29 (circumstances in which income of a non-dependant is to be treated as applicant’s); and whether such a person or, as the case may be, non-dependant stops living or begins or resumes living with the applicant.
(9) A person who is entitled to a reduction under this scheme and on state pension credit need only report to the authority the changes specified in sub-paragraphs (7) and (8).
Part 14 - Decisions by authority
Decision by authority
91. The authority must make a decision on an application for a reduction under this scheme within 14 days of paragraphs 86 and 88 and Part 1 of Schedule 1 being satisfied, or as soon as reasonably practicable thereafter.
Notification of decision
The authority must notify in writing any person affected by a decision made by it under this scheme—
(a) in the case of a decision on an application, forthwith or as soon as reasonably practicable thereafter;
(b) in any other case, within 14 days of that decision or as soon as reasonably practicable thereafter.
(2) Where the decision is to award a reduction the notification under sub-paragraph (1) must include a statement—
(a) informing the person affected of the duty imposed by paragraph 91(1)(b) (notify changes) ;
(b) explaining the possible consequences (including prosecution) of failing to comply with that duty; and
(c) setting out the circumstances a change in which might affect entitlement to the reduction or its amount.
(3) Where the decision is to award or adjust a reduction, the notification under sub-paragraph (1) must include a statement as to how that entitlement or reduction in entitlement is to be discharged. The statement will be separate to the adjusted Council Tax demand notice but sent together with that notice wherever possible. Any excess Council Tax reduction determined upon adjustment may be recovered by a Council Tax adjustment notice and recovered as Council Tax arrears.
(4) In any case, the notification under sub-paragraph (1) must inform the person affected of the procedure by which an appeal may be made and must refer the person to the provisions in this scheme relating to the procedure for making an appeal.
(5) A person affected to whom the authority sends or delivers a notification of decision may, within one month of the date of the notification of that decision request in writing the authority to provide a written statement setting out the reasons for its decision on any matter set out in the notice.
(6) The written statement referred to in sub-paragraph (5) must be sent to the person requesting it within 14 days or as soon as reasonably practicable thereafter.
(7) For the purposes of this paragraph a person is to be treated as a person affected by a decision of the authority under this scheme where the rights, duties or obligations of that person are affected by that decision and the person falls within sub-paragraph (8).
(8) This sub-paragraph applies to—
(a) the applicant;
(b) in the case of a person who is liable to pay council tax in respect of a dwelling and is unable for the time being to act—
(i) a deputy appointed by the Court of Protection with power to claim, or as the case may be, receive benefit on his behalf; or
(ii) in Scotland, a judicial factor or any guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to apply or, as the case may be, receive benefit on the person’s behalf; or
(iii) an attorney with a general power or a power to apply or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971, the Enduring Powers of Attorney Act 1985 or the Mental Capacity Act 2005 or otherwise,
(c) a person appointed by the authority under paragraph 85(3).
Part 15 - Circumstances in which a payment may be made
Where—
(a) a person is entitled to a reduction under this scheme in respect of his liability for the authority’s council tax as it has effect in respect of a financial year;
(b) the person entitled to the reduction is jointly and severally liable for the council tax; and
(c) the authority determines that discharging his entitlement by reducing the amount of his liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992 refers would be inappropriate, it may make a payment to him of the amount of reduction to which he is entitled, rounded where necessary to the nearest penny.
(2) Subject to sub-paragraph (3), any payment made under sub-paragraph (1) must be made to the person who is entitled to the reduction.
(3) Where a person other than the person who is entitled to the reduction under this scheme made the application for the reduction and that first person is a person acting pursuant to an appointment under paragraph 85(3) (persons appointed to act for a person unable to act) or is treated as having been so appointed by virtue of paragraph109 85(5), the amount of the reduction may be paid to that person.
Part 16
No longer used.
Part 17 - Transitional provisions
86. Transitional provisions for restrictions on amounts for children and young persons
(1) This regulation applies where—
(a) on 31st March 2018, a person is liable to pay council tax at a reduced rate by virtue of a council tax reduction under the authority’s scheme established under section 13A(2) of the Local Government Finance Act 1992 (“a section 13A (2) scheme”); and
(b) the person is, or the person and the person’s partner are between them, responsible for more than two individuals who are either children or young persons and who are members of the same household (each such individual is referred to as a “protected individual”).
(2) Where this regulation applies, the amendments made by regulation 7 do not apply to the person entitled to council tax reduction referred to in paragraph (1) until—
(a) the person makes a new application for a reduction under an authority’s section13A (2) scheme; or
(b) the person or the person’s partner (if any) becomes responsible for a new individual, whichever is the first to occur.
(3) Paragraphs (4) to (8) apply where—
(a) the amendments made by regulation 7 apply by virtue of paragraph (2) (b);
(b) the child tax credit provisions do not apply; and
(c) the person has not made a new application for a reduction under an authority’s scheme for a reduction under an authority’s section 13A(2) scheme.
(4) Notwithstanding the default provisions, a child amount shall be included in the applicable amount in relation to any protected individual, in relation to any time when the person or the person’s partner (if any) is responsible for the individual and the individual is a member of the same household.
(5) Paragraph (6) applies where—
(a) the person or the person’s partner (if any) is responsible for one or more protected individuals who are members of the same household.
(b) Either of them is responsible for one or more new individuals who are members of the same household.
(6) Where this paragraph applies, any protected individual for whom the person or person’s partner is responsible is to be counted for the purpose of deciding whether, under the default provisions, an additional child amount is to be included in the applicable amount with respect to the new individual or individuals referred to in paragraph (5) (b).
(7) Paragraph 8 applies where—
(a) The number of protected individuals for whom the person or the person’s partner is responsible, and who are members of the same household, is one;
(b) The number of new individuals for whom the person or the person’s partner is responsible, and who are members of the same household, is two or more; and
(c) A different child amount would apply to different individuals
(8) Where this paragraph applies, the child amounts to be included in the applicable amount shall be –
(a) The child amount in relation to the protected individual; and
(b) A child amount in relation to such one of the new individuals as will result in the greatest possible total amount.
(9) Under paragraph (3), for the purposes of determining whether the child tax credit provisions apply, by virtue of paragraph 6(1B) of the Schedule 1 to the 2012 Regulations, where the person or person’s partner is responsible for one or more protected individuals, the total amount that would be included in the applicable amount under the default provisions shall be taken to be the total that would be included under paragraphs (4), (6) and (8).
(10) For the purposes of this regulation—
(a) “the 2012 Regulations” means the Council Tax Reduction Schemes (Prescribed Requirements) (England) regulations 2012;
(b) “applicable amount”, “child”, “partner” and “young person” have the same meanings as in the 2012 Regulations;
(c) “child amount” means the amount determined under paragraph 2 of Schedule 2 to the 2012 Regulations;
(d) “child tax credit provisions” means the provisions of paragraph 6(1)(b) of Schedule 1 to the 2012 Regulations (as substituted by paragraph 6(1C) of that schedule);
(e) “default provisions” means the provisions of paragraph 6(1)(b) of Schedule 1 to the 2012 Regulations ( as substituted by paragraph 6(1C) of that Schedule);
(f) “new individual” means a child or young person who is not a protected individual;
(g) Any reference to an individual being part of the same household means being part of the same household with the person who is entitled to a reduction under an authority’s section 13A(2) scheme and the person’s partner ( if any);
(h) a person is to be treated as responsible for a child or young person in the circumstances set out in regulation 7 of the 2012 Regulations.
Last Updated on Wednesday, August 16, 2023