27.—(1) This paragraph applies where—
(a)the applicant’s entitlement to a transitional addition ends by virtue of the applicant or the applicant’s partner ceasing to be entitled to an employment and support allowance under—
(i)paragraph 25(2)(c);
(ii)paragraph 26(3)(c); or
(iii)sub-paragraph (3)(c) of this paragraph;
(b)before 5th April 2020 the applicant or the applicant’s partner again becomes entitled to an employment and support allowance which is not income-related;
(c)either—
(i)at the date on which the applicant or the applicant’s partner again becomes entitled to an employment and support allowance which is not income-related regulation 145(1) of the Employment and Support Allowance Regulation applies to the applicant or the applicant’s partner; or
(ii)the period between the events mentioned in paragraphs (a) and (b) is one to which regulation 145(2) of the Employment and Support Allowance Regulations applies in respect of the relevant person; and
(d)at the date on which the applicant or the applicant’s partner again becomes entitled to an employment and support allowance which is not income-related, neither the applicant nor the applicant’s partner is entitled to an income-related employment and support allowance, an income-based jobseeker’s allowance or income support.
(2) Where this paragraph applies, the applicant is entitled, with effect from the day that the applicant’s or the applicant’s partner’s entitlement to employment and support allowance takes effect for council tax reduction purposes, to a transitional addition of the amount of the transitional addition that would have applied had the applicant’s entitlement to a transitional addition not ended (but taking account of the effect which any intervening change of circumstances would have had by virtue of paragraph 29), unless the amount of the transitional addition would be nil.
(3) The applicant’s entitlement to a transitional addition by virtue of this paragraph ends on any of the following—
(a)the reduction of the transitional addition to nil in accordance with paragraph 29;
(b)the end of the applicant’s entitlement to council tax reduction;
(c)the applicant or the applicant’s partner no longer being entitled to the employment and support allowance referred to in sub-paragraph (1)(b);
(d)the applicant or the applicant’s partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker’s allowance or income support; or
(e)5th April 2020.