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The Council Tax Reduction (Scotland) Regulations 2012

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Temporary absence from Great Britain

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18.—(1) For the purposes of determining whether a person is in Great Britain, a person’s temporary absence from Great Britain is disregarded—

(a)for the first month of the temporary absence if paragraph (2) applies; or

(b)for the first 6 months of the temporary absence if paragraph (3) applies.

(2) This paragraph applies where—

(a)the person was entitled to council tax reduction immediately before the beginning of the period of temporary absence; and

(b)the person has not been absent on more than two occasions in the previous 52 weeks, starting from the first day of the current period of temporary absence.

(3) This paragraph applies where—

(a)the person was entitled to council tax reduction immediately before the beginning of the period of temporary absence; and

(b)the absence is solely in connection with—

(i)the treatment of the person for an illness or physical or mental disability by, or under the supervision of, a person appropriately qualified to carry out that treatment;

(ii)the person accompanying a person described in paragraph (5) for the treatment of the person so described for an illness or physical or mental disability by, or under the supervision of, a person appropriately qualified to carry out that treatment; or

(iii)the person undergoing medically approved convalescence or care as a result of treatment for an illness or physical or mental disability, where the person had that illness or disability before leaving Great Britain.

(4) The period in paragraph (1)(a) may be extended by up to a one month if—

(a)the temporary absence is in connection with the death of—

(i)a person described in paragraph (5); or

(ii)a close relative of the person or a close relative of a person described in paragraph (5); and

(b)the relevant authority is satisfied that it would be unreasonable to expect the person to return to Great Britain within the first month.

(5) A person described by this paragraph is—

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

(b)a child or young person for whom the person, or where the person is a member of a couple, the other member of the couple, is responsible.

(6) In this regulation “appropriately qualified” means qualified to provide medical treatment or physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.

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