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Scottish Statutory Instruments

2012 No. 303

Council Tax

The Council Tax Reduction (Scotland) Regulations 2012

Made

7th November 2012

Laid before the Scottish Parliament

9th November 2012

Coming into force

28th January 2013

F1The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 1992 M1 and all other powers enabling them to do so.

Textual Amendments

F1Regulations revoked (except regs. 2 (in part), 37, 38, sch. 4 paras. 37, 38) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 6 (with regs. 2, 97-101)

Marginal Citations

M11992 c.14. Section 80 was amended by paragraph 176 of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

PART 1SGeneral

Citation and commencementS

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

InterpretationS

2.—[F1(1) F1...

F1...

“the 1992 Act” means the Social Security Contributions and Benefits Act 1992 M2;

F1...

“local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994 M3;

F1...

“self-employed earner” has the meaning given by section 2(1)(b) of the 1992 Act (categories of earners);

F1...

“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

F1...

F1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

Marginal Citations

M21992 c.4.

M31994 c.39. Section 2 was amended by paragraph 232(1) of Schedule 22 to the Environment Act 1995 (c.25).

Non-dependantsS

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Young personsS

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Occupation of a dwelling as a homeS

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Remunerative workS

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 2SFamilies

Entitlement of only one member of a familyS

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Couples: polygamous marriagesS

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Applicant in receipt of income-related benefitS

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Responsibility for another personS

F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Membership of a householdS

F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 3SApplication of the Regulations

ApplicationS

F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Prescribed yearsS

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 4SEntitlement to council tax reduction

Conditions of entitlement to council tax reductionS

F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Conditions of entitlement to council tax reduction – dwellings in bands E to HS

F114A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: absenteesS

F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: persons treated as not being in Great BritainS

F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons treated as being in Great BritainS

F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Temporary absence from Great BritainS

F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: persons subject to immigration controlS

F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: studentsS

F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Non-recovery of council tax arrears caused by official errorS

F120A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 5SApplicable amount

Applicable amountS

F121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Applicable amount: polygamous marriages.S

F122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Transitional family premiumS

F122A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Applicable amount: persons who have an award of universal creditS

F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 6SIncome and capital

CHAPTER 1SGeneral

Calculation of income and capital of members of applicant's family and of a polygamous marriageS

F124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Circumstances in which capital and income of non-dependant is to be treated as applicant'sS

F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 2SIncome and capital where there is an award of universal credit

Calculation of income and capital: persons who have an award of universal creditS

F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 3SIncome

Calculation of income on a weekly basisS

F127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of child care chargesS

F128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Average weekly earnings of employed earnersS

F129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Average weekly earnings of self-employed earnersS

F130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Average weekly income other than earningsS

F131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of average weekly income from ... tax creditsS

F132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of weekly incomeS

F133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 4SEmployed earners

Earnings of employed earnersS

F134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of net earnings of employed earnersS

F135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 5SSelf-employed earners

Earnings of self-employed earnersS

F136. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of net profit of self-employed earnersS

37.—(1) For the purposes of regulation 30 (average weekly earnings of self-employed earners) the earnings of an applicant to be taken into account are—

(a)in the case of a self-employed earner who is engaged in employment on that earner's own account, the net profit derived from that employment;

(b)in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners' Benefits) Regulations 1975 M4, that earner's share of the net profit derived from that employment, less—

(i)an amount in respect of income tax and social security contributions payable under the 1992 Act calculated in accordance with regulation 38 (deduction of tax and contributions for self-employed earners); and

(ii)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

(2) Any sum, where applicable, specified in Schedule 3 is to be disregarded when calculating a self-employed earner's net profit.

(3) For the purposes of paragraph (1)(a) the net profit of the employment is, except where paragraph (9) applies, to be calculated by taking into account the earnings of the employment over the assessment period less—

(a)subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of that employment;

(b)an amount in respect of—

(i)income tax; and

(ii)social security contributions payable under the 1992 Act; and

(c)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

(4) For the purposes of paragraph (1)(b) the net profit of the employment is to be calculated by taking into account the earnings of the employment over the assessment period less, subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of the employment.

(5) Subject to paragraph (6), no deduction is to be made under paragraph (3)(a) or (4), in respect of—

(a)any capital expenditure;

(b)the depreciation of any capital asset;

(c)any sum employed or intended to be employed in the setting up or expansion of the employment;

(d)any loss incurred before the beginning of the assessment period;

(e)the repayment of capital on any loan taken out for the purposes of the employment;

(f)any expenses incurred in providing business entertainment; or

(g)any debts, except bad debts proved to be bad, but this sub-paragraph does not apply to any expenses incurred in the recovery of a debt.

(6) A deduction is to be made under paragraph (3)(a) or (4) in respect of the repayment of capital on any loan used for—

(a)the replacement in the course of business of equipment or machinery; and

(b)the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

(7) The relevant authority is to refuse to make a deduction in respect of any expenses under paragraph (3)(a) or (4) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.

(8) For the avoidance of doubt—

(a)a deduction is not to be made under paragraph (3)(a) or (4) in respect of any sum unless it has been expended for the purposes of the employment;

(b)a deduction is to be made under paragraph (3)(a) or (4) in respect of—

(i)the excess of any value added tax paid over value added tax received in the assessment period;

(ii)any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair; and

(iii)any payment of interest on a loan taken out for the purposes of the employment.

(9) Where an applicant is engaged in employment as a child minder the net profit of the employment is to be one-third of the earnings of that employment, less—

(a)an amount in respect of—

(i)income tax; and

(ii)social security contributions payable under the 1992 Act;

calculated in accordance with regulation 38 (deduction of tax and contributions of self-employed earners); and

(b)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

(10) For the avoidance of doubt where an applicant is engaged in employment as a self-employed earner and is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of those employments is not to be offset against earnings in any other of the applicant's employments.

(11) The amount in respect of any qualifying premium is to be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period, and for the purposes of this regulation the daily amount of the qualifying premium is to be determined—

(a)where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365; and

(b)in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.

(12) In this regulation “qualifying premium” means any premium which is payable periodically in respect of a personal pension scheme and is payable on or after the date of the application.

Modifications etc. (not altering text)

C1Regs. 37, 38 applied (with modifications) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), regs. 1, 51(9) (with regs. 2, 3, 97-101)

Marginal Citations

M4S.I. 1975/529.

Deduction of tax and contributions of self-employed earnersS

38.—(1) The amount to be deducted in respect of income tax under regulation 37(1)(b)(i), (3)(b)(i) or (9)(a)(i) (calculation of net profit of self-employed earners) is to be calculated on the basis of the amount of chargeable income and as if that income was assessable to income tax at the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 35(1) of the Income Tax Act 2007 (personal allowance for those aged under 65) as is appropriate to the applicant's circumstances, but, if the assessment period is less than one year the earnings to which the basic rate of tax is to be applied and the amount of the personal reliefs deductible under this paragraph are to be calculated on a pro rata basis.

(2) The amount to be deducted in respect of social security contributions under regulation 37(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) is the total of—

(a)the amount of Class 2 contributions payable under section [F211(2)] or, as the case may be, [F311(8)] of the 1992 Act M5 at the rate applicable to the assessment period except where the applicant's chargeable income is [F4equal to or] less than the amount specified in [F5section 11(4)(a)] of that Act M6 [F6([F7lower profits threshold])] for the tax year applicable to the assessment period, but if the assessment period is less than one year, the amount specified for that tax year is to be reduced pro rata; and

(b)the amount of Class 4 contributions (if any) which would be payable under section 15 of the 1992 Act M7 (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period, but if the assessment period is less than one year those limits are to be reduced pro rata.

(3) In this regulation “chargeable income” means—

(a)except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under regulation 37(3)(a) or, as the case may be, (4); and

(b)in the case of employment as a child minder, one-third of the earnings of that employment.

Textual Amendments

F2Word in reg. 38(2)(a) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 11(a)

F3Word in reg. 38(2)(a) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 11(b)

F4Words in reg. 38(2)(a) inserted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 5(2)(a)

F5Words in reg. 38(2)(a) substituted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 5(3)(a)

F6Words in reg. 38(2)(a) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 11(c)

F7Words in reg. 38(2)(a) substituted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 5(1)(m)

Modifications etc. (not altering text)

C1Regs. 37, 38 applied (with modifications) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), regs. 1, 51(9) (with regs. 2, 3, 97-101)

Marginal Citations

M5Section 11(1) was amended by S.I. 2012/807. Section 11(3) was amended by paragraph 12 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).

M6Section 11(4) was amended by paragraph 12 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and S.I. 2012/807.

M7Section 15 was amended by section 13 of the Limited Liability Partnerships Act 2000 (c.12), section 3(1) of the National Insurance Contributions Act 2002 (c.19), paragraph 420 of Schedule 1 and Schedule 3 to the Income Tax (Trading and Other Income) Act 2005 (c.5), section 2(1) of the National Insurance Contributions Act 2011 (c.3), and S.I. 2011/938 and 2012/807.

CHAPTER 6SOther income

Calculation of income other than earningsS

F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Capital treated as incomeS

F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Notional incomeS

F141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 7SCapital

Capital limitS

F142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of capitalS

F143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Disregard of capital of child and young personS

F144. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Income treated as capitalS

F145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of capital in the United KingdomS

F146. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of capital outside the United KingdomS

F147. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Notional capitalS

F148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Diminishing notional capitalS

F149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Capital jointly heldS

F150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of tariff income from capitalS

F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 7SStudents

CHAPTER 1SGeneral

Interpretation: studentsS

F152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of studentsS

F153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 2SIncome

Calculation of grant incomeS

F154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of covenant income where a contribution is assessedS

F155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Covenant income where no grant income or no contribution is assessedS

F156. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Relationship with amounts to be disregarded under Schedule 4S

F157. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Other amounts to be disregardedS

F158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of student loansS

F159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of fee loansS

F160. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of payments from access fundsS

F161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Disregard of contributionS

F162. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Further disregard of student's incomeS

F163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Income treated as capitalS

F164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Disregard of changes occurring during summer vacationS

F165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 8SAmount of reduction

Maximum council tax reductionS

F166. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Non-dependant deductionsS

F167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reductionS

F168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Duration of period of entitlement to extended council tax reductionS

F169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount of extended council tax reductionS

F170. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reduction: moversS

F171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Relationship between council tax reduction and extended council tax reductionS

F172. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reduction (qualifying contributory benefits)S

F173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Duration of extended council tax reduction (qualifying contributory benefits)S

F174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount of extended council tax reduction (qualifying contributory benefits)S

F175. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reduction (qualifying contributory benefits): moversS

F176. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)S

F177. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Alternative maximum council tax reductionS

F178. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Residents of a dwelling to whom regulation 14(6) does not applyS

F179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 9SEffective date

Date on which entitlement is to beginS

F180. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Date on which a change of circumstances is to take effectS

F181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 10SApplications

Who may applyS

F182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Written applicationsS

F183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Telephone applicationsS

F184. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Date on which an application is madeS

F185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Evidence and informationS

F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amendment of applicationsS

F187. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Withdrawal of applicationsS

F188. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 11SNotification of changes of circumstances

Duty to notify changes of circumstancesS

F189. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Alternative means of notifying changes of circumstancesS

F190. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 11ASReviews

Review of determination on an applicationS

F190A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Request for further reviewS

F190B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Panel to conduct further reviewsS

F190C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Conduct of further reviewsS

F190D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 12SElectronic communications

Sending documents by electronic communicationS

F191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 13SConsequential and transitional provisions

Transitional provisionS

F192. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Savings provisionS

F193. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Consequential amendmentsS

F194. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

JOHN SWINNEY

A member of the Scottish Government

St Andrew's House,

Edinburgh

Regulations 21 and 22

SCHEDULE 1SApplicable amount

PART 1SPersonal Allowances

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

PART 2SFamily Premium

F84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

PART 3SDisability premiums

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

Disability premiumS

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Additional condition for the disability premiumS

F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Severe disability premiumS

F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Enhanced disability premiumS

F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Disabled child premiumS

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Carer premiumS

F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons in receipt of concessionary paymentsS

F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons in receipt of benefit for anotherS

F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 4SAmounts of disability premiums

F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

PART 5SComponents

ComponentsS

F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

Work-related activity componentS

F121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Support componentS

F122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount of componentsS

F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

PART 6STransitional addition

F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

Amount of transitional additionS

F128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

Interpretation of Part 6S

F130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Regulation 78

SCHEDULE 2SAmount of alternative maximum council tax reduction

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

Regulations 35(2) and 37(2)

SCHEDULE 3SSums to be disregarded in the calculation of earnings

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

Regulation 39(2)

SCHEDULE 4SSums to be disregarded in the calculation of income other than earnings

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F120A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F136. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

37. A crisis payment made for the purpose of meeting an immediate short term need or a payment made for the purpose of meeting a need for community care—S

[F9(a)from a welfare fund;]

[F10(aa)by a local authority in exercise of the power in section 20 of the Local Government in Scotland Act 2003 (power to advance well-being) and using funds provided by the Scottish Ministers,]

(b)by a local authority in exercise of the power in section 1 of the Localism Act 2011 M8 (local authority's general power of competence) and using funds provided by the Secretary of State, and in this sub-paragraph local authority means a local authority within the meaning of section 8 of that Act; or

(c)by, or on behalf of, the Welsh Ministers in exercise of the power in section 60 of the Government of Wales Act 2006 M9 (promotion etc. of well-being).

Textual Amendments

F9Sch. 4 para. 37(a) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 4(5)

F10Sch. 4 para. 37(aa) inserted (1.2.2021) by The Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2020 (S.S.I. 2020/413), regs. 1, 5(a)

Marginal Citations

M82011 c.20.

M92006 c.32.

38. Any payment under Part 10 of the 1992 Act (Christmas bonus for pensioners).S

F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F144. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F146. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F147. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F156. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F157. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F160. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F162. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F166. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F170. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

Regulation 43(2)

SCHEDULE 5SCapital to be disregarded

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F111A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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SCHEDULE 7SConsequential amendments

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Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have not reached the qualifying age for state pension credit and for persons who have reached that age and receive income support or income-based jobseeker's allowance. (Provision relating to a reduction in liability for council tax reduction for those who have reached the qualifying age for state pension credit and do not receive those benefits is contained in the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.)

Part 1 of the Regulations contains general provisions (regulations 2 to 6).

Part 2 deals with families. Regulation 7 provides that only one member of a family can be entitled to council tax reduction. Regulation 9 provides that where an applicant for council tax reduction is in receipt of an income related benefit the income and capital of all family members is to be treated as the income and capital of the applicant. Regulation 10 describes the situation were a person is to be treated as responsible for another person. Regulation 11 describes the situations where a person is to be treated as being a member of a household.

In Part 3, regulation 12 describes the persons to whom the Regulations apply and regulation 13 provides that the Regulations apply to the financial year commencing 1st April 2013 and each subsequent financial year.

In Part 4, regulation 14 describes the conditions of entitlement to council tax reduction and regulations 15 to 20 describe the categories of persons who are not entitled to council tax reduction. These are absentees from the dwelling (regulation 15), persons treated as not in Great Britain (regulations 16 to 18), persons subject to immigration control (regulation 19) and students (regulation 20).

Part 5 (regulations 21 to 23) and Schedule 1 provide for the calculation of the applicable amount, which is a sum representing the needs of the applicant and the applicant's family.

Part 6 has provision for the calculation of income and capital.

Chapter 1 provides for the income of persons other than the applicant to be treated as the applicant's (regulations 24 and 25). Chapter 2 deals with the calculation of income and capital for persons in receipt of universal credit (regulation 26). Chapter 3 sets out how income should be calculated for the purpose of calculating entitlement to council tax reduction (regulations 27 to 33). Chapter 4 deals with the income of employed earners (regulations 34 and 35) and chapter 5 with the income of self-employed earners (regulations 36 to 38). Schedule 3 sets out the sums to be disregarded when calculating earnings. Chapter 6 deals with other types of income; regulation 39 deals with income other than earnings, regulation 40 with capital to be treated as income and regulation 41 with notional income. Schedule 4 sets out the sums to be disregarded when calculating income other than earnings.
Chapter 7 has provision for the calculation of capital (regulations 42 to 51) and Schedule 5 describes capital that is to be disregarded.

Part 7 provides for the treatment of students. Chapter 1 has general provision for students (regulations 52 and 53) and chapter 2 deals with the calculation of the income of students (regulations 54 to 65).

Part 8 sets out the formula for calculating the maximum amount of council tax reduction to which a person is entitled (regulation 66). It also provides for an extended period of entitlement of up to 4 weeks in specified circumstances (regulations 68 to 77). Regulation 78 and Schedule 2 describe the situation where the alternative maximum council tax reduction applies.

Part 9 deals with when entitlement to council tax reduction begins and when a change in entitlement as a result of a change in circumstances take effect (regulations 80 and 81).

Part 10 deals with the application process. Regulation 82 describes who may apply and regulations 83 to 88 provide for other aspects of the process, including the form of applications and withdrawal of applications.

Part 11 provides for a duty to notify the relevant authority of a change of circumstances (regulations 89 and 90).

Part 12 allows for the sending of documents by electronic communication (regulation 91).

Part 13 contains transitional provision (regulation 92), savings provision (regulation 93 and Schedule 6) and consequential amendments (regulation 94 and Schedule 7).

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2012 No. 303

The Council Tax Reduction (Scotland) Regulations 2012

PART 1SGeneral

Citation and commencementS

InterpretationS

Non-dependantsS

Young personsS

Occupation of a dwelling as a homeS

Remunerative workS

PART 2SFamilies

Entitlement of only one member of a familyS

Couples: polygamous marriagesS

Applicant in receipt of income-related benefitS

Responsibility for another personS

Membership of a householdS

PART 3SApplication of the Regulations

ApplicationS

Prescribed yearsS

PART 4SEntitlement to council tax reduction

Conditions of entitlement to council tax reductionS

Conditions of entitlement to council tax reduction – dwellings in bands E to HS

Persons not entitled to council tax reduction: absenteesS

Persons not entitled to council tax reduction: persons treated as not being in Great BritainS

Persons treated as being in Great BritainS

Temporary absence from Great BritainS

Persons not entitled to council tax reduction: persons subject to immigration controlS

Persons not entitled to council tax reduction: studentsS

Non-recovery of council tax arrears caused by official errorS

PART 5SApplicable amount

Applicable amountS

Applicable amount: polygamous marriages.S

Transitional family premiumS

Applicable amount: persons who have an award of universal creditS

PART 6SIncome and capital

CHAPTER 1SGeneral

Calculation of income and capital of members of applicant's family and of a polygamous marriageS

Circumstances in which capital and income of non-dependant is to be treated as applicant'sS

CHAPTER 2SIncome and capital where there is an award of universal credit

Calculation of income and capital: persons who have an award of universal creditS

CHAPTER 3SIncome

Calculation of income on a weekly basisS

Treatment of child care chargesS

Average weekly earnings of employed earnersS

Average weekly earnings of self-employed earnersS

Average weekly income other than earningsS

Calculation of average weekly income from ... tax creditsS

Calculation of weekly incomeS

CHAPTER 4SEmployed earners

Earnings of employed earnersS

Calculation of net earnings of employed earnersS

CHAPTER 5SSelf-employed earners

Earnings of self-employed earnersS

Calculation of net profit of self-employed earnersS

Deduction of tax and contributions of self-employed earnersS

CHAPTER 6SOther income

Calculation of income other than earningsS

Capital treated as incomeS

Notional incomeS

CHAPTER 7SCapital

Capital limitS

Calculation of capitalS

Disregard of capital of child and young personS

Income treated as capitalS

Calculation of capital in the United KingdomS

Calculation of capital outside the United KingdomS

Notional capitalS