Social Security Administration Act 1992

Changes over time for: Cross Heading: Community charge benefits

Alternative versions:

01/01/2014- Amendment

Changes to legislation:

Social Security Administration Act 1992, Cross Heading: Community charge benefits is up to date with all changes known to be in force on or before 24 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Act applied (with modifications) by S.I. 2018/1125 reg. 8 (This amendment not applied to legislation.gov.uk. S.I. 2018/1125, reg. 8 omitted (31.12.2020) by virtue of Private International Law (Implementation of Agreements) Act 2020 (c. 24), s. 4(3), Sch. 5 para. 4(4))
Act modified by S.I. 2019/1302 art. 2 (This amendment not applied to legislation.gov.uk S.I. 2019/1302 revoked (17.12.2020) by The Social Security (Iceland, Liechtenstein and Norway) (Citizens’ Rights Agreement) (Revocation) Order 2020 (S.I. 2020/1569), arts. 1(2), 2)
Act modified by S.I. 2019/1303 art. 2 (This amendment not applied to legislation.gov.uk. S.I. 2019/1303 revoked (17.12.2020) by The Social Security (Switzerland) (Citizens’ Rights Agreement) (Revocation) Order 2020 (S.I. 2020/1570), arts. 1(2), 2)

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 2G(1)(d) inserted by 2012 c. 5 s. 59(5)
s. 5(1A)-(1C) inserted by 2009 c. 24 s. 22(2)(b) (This amendment not applied to legislation.gov.uk. S. 22 repealed (1.4.2013) by 2012 c. 5, s. 101(2); S.I. 2013/358, art. 4(2))
s. 78A inserted by 2009 c. 24 s. 16(2) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
s. 121B(1)(aa) inserted by 2007 asp 3 Sch. 5 para. 19(a) (S. 121B repealed by Finance Act 2008 (c. 9), Sch. 43 para. 14)
s. 121B(4) words inserted by 2007 asp 3 Sch. 5 para. 19(b) (S. 121B repealed by Finance Act 2008 (c. 9), Sch. 43 para. 14)
s. 122F(5) inserted by 2012 c. 5 Sch. 4 para. 12(4)
s. 122G inserted by 2009 c. 24 s. 18 (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
s. 122H inserted by 2009 c. 24 s. 20(3) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
s. 134(2)-(2B) substituted for s. 134(2) by 2007 c. 5 s. 37
s. 148AB inserted by 2008 c. 30 Sch. 4 para. 14 (This amendment not applied to legislation.gov.uk. Sch. 4 paras. 13-22 repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(c); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
s. 148AB(1) (2) words substituted by 2011 c. 19 Sch. 3 para. 8(2)
s. 148AB(9) inserted by 2011 c. 19 Sch. 3 para. 8(3)
s. 151(10)(b)(i) (ii) repealed by 2012 c. 5 Sch. 14 Pt. 1
s. 160C inserted by 2012 c. 5 Sch. 2 para. 24
s. 165(1)(b)(viii) and word inserted by 2023 c. 20 Sch. para. 19(2)(b)
s. 190(1)(ac) inserted by 2009 c. 24 s. 21 (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
Sch. 4 Pt. 3 para. 5 word substituted by S.I. 2010/978 art. 2

Community charge benefitsU.K.

[F1138Nature of benefitsU.K.

[F2(1)Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or [F3local authority in Scotland] the benefit shall take such of the following forms as is prescribed in the case of the person—

(a)a payment or payments by the authority to the person;

(b)a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;

(c)both such payment or payments and such reduction.]

[F4References in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit.]

F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)For the purposes of [F6subsection (1)] above the relevant [F7financial year] is the [F7financial year] in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.

F8(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)Regulations under subsection (1) F9... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of [F10Part I or II of the Local Government Finance Act 1992].

Textual Amendments

F1Ss. 138-140G repealed (1.4.2013 in so far as relate to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)

F2S. 138(1) substituted for s. 138(1)(2) (1.4.1993) by Local Government Finance Act 1992 (c.14), Sch. 9 para. 19(1)

F3Words in s. 138(1) substituted (1.4.1996) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 13 para. 175(3); S.I. 1996/323, art. 4(1)(c)

F4Words in s. 138(1) inserted (1.4.1997) by Housing Act 1996 (c. 52), s. 232(3), Sch. 12 para. 2; S.I. 1997/618, art. 2(1) (with Sch.)

F5S. 138(3)(4) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(2), Sch. 14

F6Words in s. 138(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(3)

F7Words in s. 138(5) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(3)

F8S. 138(6)-(8) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(4), Sch. 14

F9Words in s. 138(9) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5), Sch. 14

F10Words in s. 138(9) substituted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 118(4), Sch. 9 para. 19(5)

139Arrangements for community charge benefitsU.K.

(1)[F11Council tax benefit] provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a [F12council tax benefit scheme]) is to be administered by the appropriate authority.

[F13(2)For the purposes of this section the appropriate authority is the billing authority or [F14local authority in Scotland] which levied the council tax as regards which a person is entitled to the benefit.]

[F15(4)Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the council tax benefit functions of a local authority.]

(6)A [F16billing authority] or [F17local authority in Scotland] may modify any part of the [F18council tax benefit scheme] administered by the authority—

(a)so as to provide for disregarding, in determining a person’s income, the whole or part of any [F19prescribed] war disablement pension or [F19prescribed] war widow’s pension payable to that person or to his partner or to a person to whom he is polygamously married;

(b)to such extent in other respects as may be prescribed,

and any such modifications may be adopted by resolution of an authority.

(7)Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of [F20the amount of benefit which will be paid by them in any year will not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State].

(8)An authority which has adopted modifications may by resolution revoke or vary them.

(9)If the [F21council tax benefit scheme] includes power for an authority to exercise a discretion in allowing [F22council tax benefit], the authority shall not exercise that discretion so that the total of [F23the amount of benefit paid by them in any year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.]

[F24(10)The Secretary of State–

(a)shall by order specify the permitted total of council tax benefit payable by any authority in any year; and

(b)may by order specify one or more subsidiary limits on the amount of council tax benefit payable by any authority in any year in respect of any matter or matters specified in the order.

The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.]

(11)In this section—

“modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;
“partner”, in relation to a person, means the other member of the couple concerned;
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F26“war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner].]

Textual Amendments