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The Council Tax Reduction (Scotland) Regulations 2012

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Calculation of income on a weekly basis

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27.—(1) For the purposes of regulation 14(5) (conditions of entitlement to council tax reduction) the income of an applicant is to be calculated on a weekly basis—

(a)by estimating the amount which is likely to be the applicant’s average weekly income in accordance with this chapter and chapters 4 to 6 of this Part and Part 5;

(b)by adding to that amount the weekly income calculated under regulation 51 (calculation of tariff income from capital); and

(c)by then deducting any relevant child care charges to which regulation 28 (treatment of child care charges) applies from any earnings which form part of the average weekly income or, in a case where the conditions in paragraph (2) are met, from those earnings plus whichever credit specified in paragraph (2)(b) is appropriate, up to a maximum deduction in respect of the applicant’s family of whichever of the sums specified in paragraph (3) applies in the applicant’s case.

(2) The conditions referred in paragraph (1)(c) are that—

(a)the applicant’s earnings which form part of the applicant’s average weekly income are less than the lower of the relevant child care charges or whichever of the deductions specified in paragraph (3) otherwise applies; and

(b)the applicant or, if the applicant is a member of a couple, either the applicant or the other member of the couple, is in receipt of working tax credit or child tax credit.

(3) The maximum deduction to which paragraph (1)(c) refers is—

(a)where the applicant’s family includes only one child in respect of whom relevant child care charges are paid, £175.00 per week; and

(b)where the applicant’s family includes more than one child in respect of whom relevant child care charges are paid, £300 per week.

(4) For the purposes of paragraph (1), “income” includes capital treated as income under regulation 40 (capital treated as income) and income which an applicant is treated as possessing under regulation 41 (notional income).

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