49.—(1) Except in the case of a person who is in receipt of state pension credit, a person who is entitled to council tax reduction by virtue of the general conditions of entitlement is entitled to extended council tax reduction (qualifying contributory benefits) where—
(a)the person or the person’s partner was entitled to a qualifying contributory benefit;
(b)entitlement to a qualifying contributory benefit ceased because the person or the person’s partner—
(i)commenced employment as an employed or self-employed earner;
(ii)increased their earnings from employment as an employed or self-employed earner; or
(iii)increased the number of hours worked in employment as an employed or self-employed earner,
and that employment, is or the increased earnings or increased number of hours are, expected to last 5 weeks or more;
(c)the person or the person’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 person or the person’s partner was not entitled to and not in receipt of a qualifying income-related benefit in the last reduction week in which the person or the person’s partner was entitled to a qualifying contributory benefit.
(2) For the purposes of paragraph (1), a person is entitled to council tax reduction by virtue of the general conditions of entitlement where—
(a)the person ceased to be entitled to council tax reduction on vacating the dwelling in which the person was resident;
(b)the first day on which the person vacated the dwelling was 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 paragraph (1)(b).