The Council Tax Reduction (Scotland) Regulations 2012
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.
PART 1General
Citation and commencementF11.
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Interpretation2.
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“the 1992 Act” means the Social Security Contributions and Benefits Act 1992 M2;
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“local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994 M3;
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“self-employed earner” has the meaning given by section 2(1)(b) of the 1992 Act (categories of earners);
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“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;
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F1(4)
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F1(5)
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F1(6)
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F1(7)
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F1(8)
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F1(9)
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Non-dependantsF13.
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Young personsF14.
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Occupation of a dwelling as a homeF15.
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Remunerative workF16.
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PART 2Families
Entitlement of only one member of a familyF17.
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Couples: polygamous marriagesF18.
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Applicant in receipt of income-related benefitF19.
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Responsibility for another personF110.
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Membership of a householdF111.
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PART 3Application of the Regulations
ApplicationF112.
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Prescribed yearsF113.
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PART 4Entitlement to council tax reduction
Conditions of entitlement to council tax reductionF114.
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Conditions of entitlement to council tax reduction – dwellings in bands E to HF114A.
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Persons not entitled to council tax reduction: absenteesF115.
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Persons not entitled to council tax reduction: persons treated as not being in Great BritainF116.
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Persons treated as being in Great BritainF117.
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Temporary absence from Great BritainF118.
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Persons not entitled to council tax reduction: persons subject to immigration controlF119.
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Persons not entitled to council tax reduction: studentsF120.
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Non-recovery of council tax arrears caused by official errorF120A.
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PART 5Applicable amount
Applicable amountF121.
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Applicable amount: polygamous marriages.F122.
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Transitional family premiumF122A.
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Applicable amount: persons who have an award of universal creditF123.
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PART 6Income and capital
CHAPTER 1General
Calculation of income and capital of members of applicant's family and of a polygamous marriageF124.
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Circumstances in which capital and income of non-dependant is to be treated as applicant'sF125.
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CHAPTER 2Income and capital where there is an award of universal credit
Calculation of income and capital: persons who have an award of universal creditF126.
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CHAPTER 3Income
Calculation of income on a weekly basisF127.
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Treatment of child care chargesF128.
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Average weekly earnings of employed earnersF129.
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Average weekly earnings of self-employed earnersF130.
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Average weekly income other than earningsF131.
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Calculation of average weekly income from ... tax creditsF132.
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Calculation of weekly incomeF133.
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CHAPTER 4Employed earners
Earnings of employed earnersF134.
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Calculation of net earnings of employed earnersF135.
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CHAPTER 5Self-employed earners
Earnings of self-employed earnersF136.
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Calculation of net profit of self-employed earners37.
(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 “” 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.
Deduction of tax and contributions of self-employed earners38.
(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—
F2(a)
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(b)
the amount of Class 4 contributions (if any) which would be payable under section 15 of the 1992 Act M5 (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.
CHAPTER 6Other income
Calculation of income other than earningsF139.
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Capital treated as incomeF140.
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Notional incomeF141.
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CHAPTER 7Capital
Capital limitF142.
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Calculation of capitalF143.
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Disregard of capital of child and young personF144.
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Income treated as capitalF145.
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Calculation of capital in the United KingdomF146.
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Calculation of capital outside the United KingdomF147.
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Notional capitalF148.
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Diminishing notional capitalF149.
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Capital jointly heldF150.
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Calculation of tariff income from capitalF151.
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PART 7Students
CHAPTER 1General
Interpretation: studentsF152.
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Treatment of studentsF153.
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CHAPTER 2Income
Calculation of grant incomeF154.
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Calculation of covenant income where a contribution is assessedF155.
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Covenant income where no grant income or no contribution is assessedF156.
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Relationship with amounts to be disregarded under Schedule 4F157.
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Other amounts to be disregardedF158.
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Treatment of student loansF159.
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Treatment of fee loansF160.
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Treatment of payments from access fundsF161.
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Disregard of contributionF162.
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Further disregard of student's incomeF163.
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Income treated as capitalF164.
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Disregard of changes occurring during summer vacationF165.
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PART 8Amount of reduction
Maximum council tax reductionF166.
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Non-dependant deductionsF167.
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Extended council tax reductionF168.
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Duration of period of entitlement to extended council tax reductionF169.
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Amount of extended council tax reductionF170.
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Extended council tax reduction: moversF171.
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Relationship between council tax reduction and extended council tax reductionF172.
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Extended council tax reduction (qualifying contributory benefits)F173.
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Duration of extended council tax reduction (qualifying contributory benefits)F174.
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Amount of extended council tax reduction (qualifying contributory benefits)F175.
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Extended council tax reduction (qualifying contributory benefits): moversF176.
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Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)F177.
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Alternative maximum council tax reductionF178.
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Residents of a dwelling to whom regulation 14(6) does not applyF179.
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PART 9Effective date
Date on which entitlement is to beginF180.
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Date on which a change of circumstances is to take effectF181.
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PART 10Applications
Who may applyF182.
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Written applicationsF183.
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Telephone applicationsF184.
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Date on which an application is madeF185.
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Evidence and informationF186.
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Amendment of applicationsF187.
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Withdrawal of applicationsF188.
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PART 11Notification of changes of circumstances
Duty to notify changes of circumstancesF189.
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Alternative means of notifying changes of circumstancesF190.
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PART 11AReviews
Review of determination on an applicationF190A.
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Request for further reviewF190B.
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Panel to conduct further reviewsF190C.
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Conduct of further reviewsF190D.
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PART 12Electronic communications
Sending documents by electronic communicationF191.
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PART 13Consequential and transitional provisions
Transitional provisionF192.
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Savings provisionF193.
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Consequential amendmentsF194.
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St Andrew's House,
Edinburgh
SCHEDULE 1Applicable amount
PART 1Personal Allowances
F11.
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F12.
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F13.
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PART 2Family Premium
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PART 3Disability premiums
F15.
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F16.
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F17.
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F18.
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Disability premium
F19.
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Additional condition for the disability premium
F110.
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Severe disability premium
F111.
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Enhanced disability premium
F112.
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Disabled child premium
F113.
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Carer premium
F114.
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Persons in receipt of concessionary payments
F115.
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Persons in receipt of benefit for another
F116.
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PART 4Amounts of disability premiums
F117.
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PART 5Components
Components
F118.
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F119.
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F120.
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Work-related activity component
F121.
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Support component
F122.
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Amount of components
F123.
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F124.
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PART 6Transitional addition
F125.
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F126.
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F127.
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Amount of transitional addition
F128.
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F129.
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Interpretation of Part 6
F130.
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SCHEDULE 2Amount of alternative maximum council tax reduction
F11.
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F12.
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F13.
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F14.
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SCHEDULE 3Sums to be disregarded in the calculation of earnings
F11.
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F12.
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F13.
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F14.
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F15.
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F16.
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F17.
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F18.
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F19.
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F110.
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F111.
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F112.
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F113.
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F114.
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F115.
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F116.
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F117.
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F118.
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F119.
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SCHEDULE 4Sums to be disregarded in the calculation of income other than earnings
F11.
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F12.
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F13.
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F14.
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F15.
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F16.
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F17.
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F18.
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F19.
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F110.
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F111.
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F112.
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F113.
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F114.
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F115.
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F116.
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F117.
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F118.
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F119.
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F120.
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F120A.
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F121.
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F122.
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F123.
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F124.
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F125.
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F126.
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F127.
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F128.
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F129.
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F130.
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F131.
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F132.
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F133.
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F134.
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F135.
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F136.
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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—
F4(a)
from a welfare fund;
F5(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 M6 (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 M7 (promotion etc. of well-being).
38.
Any payment under Part 10 of the 1992 Act (Christmas bonus for pensioners).
F139.
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F140.
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F141.
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F142.
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F143.
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F144.
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F145.
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F146.
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F147.
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F148.
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F149.
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F150.
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F151.
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F152.
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F153.
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F154.
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F155.
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F156.
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F157.
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F158.
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F159.
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F160.
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F161.
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F162.
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F163.
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F164.
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F165.
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F166.
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F167.
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F168.
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F169.
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F170.
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F171.
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SCHEDULE 5Capital to be disregarded
F11.
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F12.
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F13.
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F14.
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F15.
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F16.
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F17.
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F18.
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F19.
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F110.
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F111.
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F111A.
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F112.
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F113.
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F114.
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F115.
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F116.
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F117.
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F118.
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F119.
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F120.
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F121.
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F122.
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F123.
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F124.
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F125.
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F126.
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F127.
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F128.
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F129.
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F130.
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F131.
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F132.
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F133.
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F134.
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F135.
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F136.
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F137.
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F138.
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F139.
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F140.
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F141.
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F142.
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F143.
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F144.
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F145.
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F146.
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F147.
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F148.
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F149.
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F150.
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F151.
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F152.
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F153.
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F154.
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F155.
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F156.
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F157.
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F158.
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F159.
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F160.
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F161.
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F162.
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F163.
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F164.
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F165.
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F166.
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F167.
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F168.
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F169.
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F170.
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F171.
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F172.
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F173.
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F174.
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F175.
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SCHEDULE 6Savings provisions
F11.
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F12.
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Interpretation
F13.
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SCHEDULE 7Consequential amendments
F11.
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F12.
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F13.
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F14.
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F15.
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(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).