The Council Tax Reduction (Scotland) Regulations 2012

Regulations 21 and 22

SCHEDULE 1 S Applicable amount

PART 1 S Personal Allowances

1.  The amount specified in column (2) below in respect of each person or couple specified in column (1) is the amount specified for the purposes of regulations 21(a) (applicable amount) and 22(a) and (b) (applicable amount: polygamous marriages)— S

Column (1)	Column (2)
Person or couple	Amount
(1) A single applicant who—
(a) is entitled to main phase employment and support allowance;	[F1 £71.70]
(b) is aged not less than 25;	[F1 £71.70]
(c) is aged not less than 18 but less than 25.	[F2 £56.80]
(2) A lone parent.	[F3 £71.70]
(3) A couple.	[F4 £112.55]

Textual Amendments

F1 Sum in sch. 1 para. 1 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(a)(i)

F2 Sum in sch. 1 para. 1 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(a)(ii)

F3 Sum in sch. 1 para. 1 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(a)(iii)

F4 Sum in sch. 1 para. 1 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(a)(iv)

2.  For the purposes of paragraph 1 an applicant is entitled to main phase employment and support allowance if— S

(a) paragraph [F5 18 (components)] is satisfied in relation to the applicant; or

(b) the applicant is entitled to a converted employment and support allowance [F6 , or would be entitled but for the application of section 1A of the Welfare Reform Act (duration of contributory allowance)].

Textual Amendments

F5 Words in sch. 1 para. 2(a) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(b)(i)

F6 Words in sch. 1 para. 2(b) inserted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(b)(ii)

3.  The amounts specified in column (2) below in respect of each person specified in column (1) are, for the relevant period specified in column (1), the amounts specified for the purposes of regulations 21(b) and 22(c)— S

Column (1)	Column (2)
Child or Young Person	Amount
A person in respect of the period—
(a) beginning on that person's date of birth and ending on the day preceding the first Monday in September following that person's sixteenth birthday;	[F7 £65.62]
(b) beginning on the first Monday in September following that person's sixteenth birthday and ending on the day preceding that person's twentieth birthday.	[F7 £65.62]

Textual Amendments

F7 Sum in sch. 1 para. 3 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(c)

PART 2 S Family Premium

4.—(1) The amount for the purposes of regulations 21(c) and 22(d) in respect of a family of which at least one member is a child or young person is— S

(a) where the applicant is a lone parent to whom sub-paragraph (2) applies, £22.20;

(b) in any other case, £17.40.

(2) The amount in sub-paragraph (1)(a) is applicable to a lone parent—

(a) who was entitled to council tax benefit under the Council Tax Benefit (General) Regulations 1992 (“the 1992 Regulations”) on 5th April 1998 and whose applicable amount on that date for the purpose of those Regulations included the amount applicable under paragraph [F8 3(a)] of Schedule 1 to those Regulations as in force on that date; or

(b) on becoming entitled to council tax reduction where that lone parent—

(i) had been treated as entitled to council tax reduction in accordance with sub-paragraph (4) or to council tax benefit in accordance with paragraph 3(5) of Schedule 1 (family premium) to the Council Tax Benefit Regulations 2006 M1 (“the 2006 Regulations”) as at the day before the date of application for council tax reduction; and

(ii) was entitled to housing benefit as at the date of application for council tax reduction or would have been entitled to housing benefit as at that date had that day not fallen during a rent free period as defined in regulation 81 of the Housing Benefit Regulations M2 ,

and in respect of whom, all of the conditions specified in sub-paragraph (3) continue to apply.

(3) The conditions specified for the purposes of sub-paragraph (2) are that, in respect of the period commencing on 6th April 1998—

(a) the applicant did not cease to be entitled, or did not cease to be treated as entitled, to council tax benefit under the 1992 Regulations or the 2006 Regulations at any time on or before 31st March 2013;

(b) the applicant has not ceased to be entitled, or has not ceased to be treated as entitled, to council tax reduction;

(c) the applicant has not ceased to be a lone parent;

(d) where the applicant was entitled to income support or to an income-based jobseeker's allowance on 5th April 1998, the applicant has continuously, since that date, been entitled to income support, an income-based jobseeker's allowance or income-related employment and support allowance or a combination of those benefits;

(e) where the applicant was not entitled to income support or to an income-based jobseeker's allowance on 5th April 1998, the applicant has not become entitled to income support, an income-based jobseeker's allowance or an income-related employment and support allowance; and

(f) a premium or components under paragraph 9 (disability premium), paragraph 21 (work-related activity component) or paragraph 22 (support component) of this Schedule, paragraph 12 of Schedule 1 to the 1992 Regulations or paragraph 12, 23 or 24 of Schedule 1 to the Council Tax Benefit Regulations 2006 has not, or did not, become applicable to the applicant.

(4) For the purposes of sub-paragraphs (2)(b)(i) and (3)(a), an applicant is to be treated as having been entitled to council tax reduction during any period where the applicant was not, or had ceased to be, entitled and—

(a) throughout that period, the applicant had been awarded housing benefit and the applicable amount included the amount applicable under paragraph 3(1)(a) of Schedule 3 to the Housing Benefit Regulations M3 (lone parent rate of family premium); or

(b) the applicant would have been awarded housing benefit during that period had that period not been a rent free period as defined in regulation 81 of the Housing Benefit Regulations and the applicant's applicable amount throughout that period would have included the amount applicable under paragraph 3(1)(a) of Schedule 3 to those Regulations.

Textual Amendments

F8 Word in sch. 1 para. 4(2)(a) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(d)

Marginal Citations

M1 S.I. 2006/215.

M2 Regulation 81 was substituted by S.I. 2007/2868.

M3 Paragraph 3(1)(a) was amended by S.I. 2011/2425.

PART 3 S Disability premiums

5.  Except as provided in paragraph 6, a premium specified in Part 4 of this Schedule is, for the purposes of regulations 21(d) (applicable amount) and 22(e) (applicable amount: polygamous marriages), applicable to an applicant who satisfies the conditions specified in paragraphs 9 to 14 which relate to that premium. S

6.  Subject to paragraph 7, where an applicant satisfies the conditions in respect of more than one premium in this Part of this Schedule, only one premium is applicable to the applicant and, if they are of different amounts, the higher or highest amount applies. S

7.  The following premiums, namely— S

(a) a severe disability premium to which paragraph 11 applies;

(b) an enhanced disability premium to which paragraph 12 applies;

(c) a disabled child premium to which paragraph 13 applies; and

(d) a carer premium to which paragraph 14 applies,

may be applicable in addition to any other premium which may apply under this Schedule.

8.—(1) Subject to sub-paragraph (2), for the purposes of this Part of this Schedule, once a premium is applicable to an applicant under this Part, a person is to be treated as being in receipt of any benefit for— S

(a) in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979 M4 applies, any period during which, apart from the provisions of those Regulations, the person would be in receipt of that benefit; and

(b) any period spent by a person in undertaking a course of training or instruction provided or approved by Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990 M5 or the Secretary of State under section 2 of the 1973 Act M6 for any period during which the person is in receipt of a training allowance.

(2) For the purposes of the carer premium under paragraph 14, a person is to be treated as being in receipt of carer's allowance by virtue of sub-paragraph (1)(a) only for so long as the person in respect of whose care the allowance has been claimed remains in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act [F9 , armed forces independence payment] or the daily living component of personal independence payment.

Textual Amendments

F9 Words in sch. 1 para. 8(2) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(a)

Marginal Citations

M4 S.I. 1979/597.

M5 Section 2 was amended by section 47 of, and Schedule 10 to, the Trade Union Reform and Employment Rights Act 1993 (c.19), paragraph 20 of Schedule 26 to the Equality Act 2010 (c.15) and S.I. 1999/1820.

M6 Section 2 was substituted by section 25 of the Employment Act 1988 (c.19) and was amended by paragraph 29 of Schedule 7 to the Employment Act 1989 (c.38) and section 47(1) of the Trade Union Reform and Employment Rights Act 1993 (c.19).

Disability premium S

9.  With regard to disability premium the condition referred to in paragraph 5 is that—

(a) where the applicant is a single applicant or a lone parent, the applicant has not attained the qualifying age for state pension credit and the additional condition specified in paragraph 10(1) is satisfied; or

(b) where the applicant has a partner, either—

(i) the applicant has not attained the qualifying age for state pension credit and the additional condition specified in paragraph 10(1) is satisfied by the applicant; or

(ii) the applicant's partner has not attained the qualifying age for state pension credit and the additional condition specified in paragraph 10(1)(a) is satisfied by the applicant's partner.

Additional condition for the disability premium S

10.—(1) Subject to sub-paragraph (2) and paragraph 8, the additional condition referred to in paragraph 9 is that either—

(a) the applicant or, as the case may be, the applicant's partner—

(i) is in receipt of one or more of the following benefits: attendance allowance, disability living allowance, [F10 armed forces independence payment,] personal independence payment, the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit Regulations M7 , mobility supplement, long-term incapacity benefit or severe disablement allowance under Part 3 of the 1992 Act but, in the case of long-term incapacity benefit or severe disablement allowance, only where it is paid in respect of the applicant;

(ii) was in receipt of long-term incapacity benefit when entitlement to that benefit ceased on account of the payment of a retirement pension under that Act and the applicant remained continuously entitled to council tax benefit under the Council Tax Benefit (General) Regulations 1992 M8 or the Council Tax Benefit Regulations 2006 M9 before 1st April 2013 and to council tax reduction from that date, and, if the long-term incapacity benefit was payable to the applicant's partner, the partner is still a member of the family;

(iii) was in receipt of attendance allowance, disability living allowance or personal independence payment, but payment of the benefit has been suspended in accordance with regulations made under section 113(2) of the 1992 Act or section 86(1) of the Welfare Reform Act 2012 or otherwise abated as a consequence of the applicant or the applicant's partner becoming a patient within the meaning of regulation 28(11)(g) (treatment of child care charges);

(iv) is provided with an invalid carriage or other vehicle under section 46 of the National Health Service (Scotland) Act 1978 M10 (“the 1978 Act”), paragraph 9(1) of Schedule 1 to the National Health Service Act 2006 M11 (“the 2006 Act”) or article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 M12 or receives payments by way of grant from the Scottish Ministers under section 46 of the 1978 Act or the Secretary of State under paragraph 9(3) of Schedule 1 to the 2006 Act; or

(v) has been certified as blind and in consequence the applicant or the applicant's partner is registered as blind in a register maintained by or on behalf of a local authority in Scotland or has been registered as blind, in a register compiled under section 29 of the National Assistance Act 1948 M13 (welfare services); or

(b) the applicant—

(i) is, or is treated as, incapable of work in accordance with the provisions of, and regulations made under, Part 12A of the 1992 Act (incapacity for work); and

(ii) has been incapable, or has been treated as incapable, of work for a continuous period of not less than—

(aa) in the case of an applicant who is terminally ill within the meaning of section 30B(4) of the 1992 Act M14 , 196 days; and

(bb) in any other case, 364 days.

(2) For the purposes of sub-paragraph (1)(a)(v), a person who has ceased to be registered as blind on that person regaining eyesight is nevertheless to be treated as blind and as satisfying the additional condition set out in that sub-paragraph for a period of 28 weeks following the date on which the person ceased to be registered as blind.

(3) For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to an applicant by virtue of the applicant satisfying the additional condition specified in that provision, if the applicant then ceases, for a period of 8 weeks or less, to be treated as incapable of work or to be incapable of work, on again becoming incapable of work the applicant is immediately to be treated as satisfying the condition in that sub-paragraph.

(4) For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to an applicant by virtue of the applicant satisfying the additional condition specified in that provision, the applicant is to continue to be treated as satisfying that condition for any period spent by the applicant in undertaking a course of training provided under section 2 of the 1973 Act M15 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 M16 or for any period during which the applicant is in receipt of a training allowance.

(5) For the purposes of sub-paragraph (1)(b), where any two or more periods of incapacity are separated by a break of not more than 56 days, those periods are to be treated as one continuous period.

(6) For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to an applicant by virtue of the applicant satisfying the additional condition specified in that provision, the applicant is to continue to be treated as satisfying that condition for any period spent by the applicant in undertaking a course of training provided under section 2 of the Enterprise and New Towns (Scotland) Act 1990 or section 2 of the 1973 Act .

(7) For the purposes of this paragraph, a reference to a person who is or was in receipt of long-term incapacity benefit includes a person who is or was in receipt of short-term incapacity benefit at a rate equal to the long-term rate by virtue of section 30B(4)(a) of the 1992 Act (short-term incapacity benefit for a person who is terminally ill) or who would be or would have been in receipt of short-term incapacity benefit at such a rate but for the fact that the rate of short-term incapacity benefit already payable to the person is or was equal to or greater than the long-term rate.

(8) In the case of an applicant who is a welfare to work beneficiary (a person to whom regulation 13A(1) of the Social Security (Incapacity for Work) (General) Regulations 1995 M17 applies, and who again becomes incapable of work for the purposes of Part 12A of the 1992 Act)—

(a) the reference to a period of 8 weeks in sub-paragraph (3); and

(b) the reference to a period of 56 days in sub-paragraph (5),

is in each case to be treated as a reference to a period of 104 weeks.

(9) The applicant is not entitled to the disability premium if the applicant has, or is treated as having, limited capability for work.

(10) In this paragraph “invalid carriage or other vehicle” means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant.

Textual Amendments

F10 Words in sch. 1 para. 10(1)(a)(i) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(b)

Marginal Citations

M7 Regulation 20(1)(f) was amended by S.I. 2012/848.

M8 S.I. 1992/1814.

M9 S.I. 2006/215.

M10 1978 c.29. Section 46 was amended by sections 17 and 114 of the Mental Health (Scotland) Act 1984 (c.36).

M11 2006 c.41. Paragraph 9(1) was substituted by section 17(10) of the Health and Social Care Act 2012 (c.7).

M12 S.I. 1972/1265.

M13 1948 c.29. Section 29 was amended by section 1 of the National Assistance (Amendment) Act 1959 (c.30), Schedule 4 to the Mental Health (Scotland) Act 1960 (c.61), Part 1 of Schedule 9 to the Social Work (Scotland) Act 1968 (c.49), section 195 of, and paragraph 2 of Schedule 23 and Schedule 30 to, the Local Government Act 1972 (c.70), paragraph 3 of Schedule 3 to the Employment and Training Act 1973 (c.50), section 30 and Schedule 10 to the Health and Social Services and Social Security Adjudications Act 1983 (c.41), section 44 of the National Health Service and Community Care Act 1990 (c.19), paragraph 8 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43) and section 147 of the Health and Social Care Act 2008 (c.14).

M14 Section 30B was inserted by S.I. 1994/2926.

M15 Section 2 was substituted by section 25 of the Employment Act 1988 (c.19) and amended by section 29 of, and Schedule 7 to, the Employment Act 1989 (c.38) and section 47 of the Trade Union Reform and Employment Rights Act 1993 (c.19).

M16 1990 c.35. Section 2 was amended by section 47 of, and Schedule 10 to, the Trade Union Reform and Employment Rights Act 1993 (c. 19), paragraph 20 of Schedule 26 to the Equality Act 2010 (c.15) and S.I. 1999/1820.

M17 S.I. 1995/311. Regulation 13A was inserted by S.I. 1998/2231. Regulation 13A(1) was amended by S.I. 2006/2378.

Severe disability premium S

11.—(1) With regard to severe disability premium the condition referred to in paragraph 5 is that the applicant is a severely disabled person.

(2) For the purposes of sub-paragraph (1), an applicant is to be treated as being a severely disabled person if—

(a) in the case of a single applicant, a lone parent or an applicant who is treated as having no partner in consequence of sub-paragraph (3)—

(i) the applicant is in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act[F11 , armed forces independence payment] or the daily living component of personal independence payment; and

(ii) subject to sub-paragraph (4), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides; and

(iii) no person is in receipt of a carer's allowance under section 70 of the 1992 Act M18 in respect of caring for the applicant; or

(b) in the case of an applicant who has a partner—

(i) the applicant is in receipt of attendance allowance or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act[F12 , armed forces independence payment] or the daily living component of personal independence payment;

(ii) the applicant's partner is also in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act[F13 , armed forces independence payment] or the daily living component of personal independence payment or, if the applicant is a member of a polygamous marriage, all the partners of that marriage are in receipt of such an allowance or payment;

(iii) subject to sub-paragraph (4), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides,

and either a person is entitled to and in receipt of a carer's allowance in respect of caring for only one of the couple or, in the case of a polygamous marriage, for one or more but not all the partners of the marriage, or as the case may be, no person is entitled to and in receipt of a carer's allowance in respect of caring for either member of the couple or any partner of the polygamous marriage.

(3) Where an applicant has a partner who does not satisfy the condition in sub‑paragraph (2)(b)(ii), and that partner is blind or is treated as blind within the meaning of paragraph 10(1)(a)(v) and (2), that partner is to be treated for the purposes of sub-paragraph (2)(b)(ii) as if the partner was not a partner of the applicant.

(4) For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account is to be taken of—

(a) a person receiving attendance allowance, disability living allowance by virtue of the care component at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act[F14 , armed forces independence payment] or the daily living component of personal independence payment; or

(b) a person who is blind or is treated as blind within the meaning of paragraph 10(1)(a)(v) and (2).

(5) For the purposes of sub-paragraph (2)(b) a person is to be treated—

(a) as being in receipt of attendance allowance, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act or the daily living component of personal independence payment if the person would, but for being a patient in hospital for a period exceeding 28 days, be in receipt of that allowance or payment;

(b) as being entitled to and in receipt of a carer's allowance if the person would, but for the person being cared for being a patient in hospital for a period exceeding 28 days, be entitled to and in receipt of a carer's allowance.

(6) For the purposes of sub-paragraph (2)(a)(iii) and (2)(b), no account is to be taken of an award of carer's allowance to the extent that payment of the award is back-dated for a period before the date on which the award is first paid.

(7) In sub-paragraph (2)(a)(iii) and (b), references to a person being in receipt of a carer's allowance include references to a person who would have been in receipt of that allowance but for the application of a restriction under section 6B or 7 of the Social Security Fraud Act 2001 M19 (loss of benefit provisions).

Textual Amendments

F11 Words in sch. 1 para. 11(2)(a)(i) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(c)

F12 Words in sch. 1 para. 11(2)(b)(i) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(c)

F13 Words in sch. 1 para. 11(2)(b)(ii) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(c)

F14 Words in sch. 1 para. 11(4)(a) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(c)

Marginal Citations

M18 Section 70 was amended by S.I. 1994/2556, 2002/1457 and 2011/2426.

M19 2001 c.11. Section 6B was inserted by section 24 of the Welfare Reform Act 2009 (c.24) and amended by section 113 of the Welfare Reform Act 2012 (c. 5). Section 7 was amended by paragraph 45 of Schedule 2 to the State Pension Credit Act 2002 (c.16), section 49 of, and paragraph 23 of schedule 3 to, the Welfare Reform Act 2007 (c.5), paragraph 2 of Schedule 4 and Schedule 7 to the Welfare Reform Act 2009 (c.24) and S.I. 2011/2298.

Enhanced disability premium S

12.—(1) With regard to enhanced disability premium and subject to sub-paragraph [F15 (3)] the condition referred to in paragraph 5 is that—

(a) the Secretary of State has decided that the applicant has, or is to be treated as having, limited capability for work-related activity;

(b) the care component of disability living allowance is, or would, but for a suspension of benefit in accordance with regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of the 1992 Act in respect of—

(i) the applicant; or

(ii) a member of the applicant's family,

who has not attained the qualifying age for state pension credit; or

[F16 (ba) armed forces independence payment is payable in respect of the applicant or a member of the applicant’s family who has not attained the qualifying age for state pension credit;]

(c) the daily living component of personal independence payment [F17 at the enhanced rate] is, or would, but for a suspension of benefit in accordance with regulations made under section 86(1) of the Welfare Reform Act 2012 or an abatement as a consequence of hospitalisation, be payable in respect of the applicant or a member of the applicant's family who has not attained the qualifying age for state pension credit.

(2) Where the condition in sub-paragraph (1) ceases to be satisfied because of the death of a child or young person, the condition is that the applicant or the applicant's partner is entitled to child benefit in respect of child or young person under section 145A of the 1992 Act(M20 ) (entitlement after death of child or qualifying young person).

(3) The condition is not satisfied if the person to whom sub-paragraph (1) refers is—

(a) an applicant who—

(i) is not a member of a couple or a polygamous marriage; and

(ii) is a patient within the meaning of regulation 28(11)(g) (treatment of child care charges: patients) and has been for a period of more than 52 weeks; or

(b) a member of a couple or a polygamous marriage where each member is a patient within the meaning of regulation 28(11)(g) and has been for a period of more than 52 weeks.

Textual Amendments

F15 Word in sch. 1 para. 12(1) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(e)(i)

F16 Sch. 1 para. 12(1)(ba) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(d)

F17 Words in sch. 1 para. 12(1)(c) inserted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(e)(ii)

Marginal Citations

M20 Section 145A was inserted by section 55 of the Tax Credits Act 2002 (c. 21) and amended by paragraph 48 of Schedule 24 to the Civil Partnership Act 2004 (c. 33) and paragraph 12 of Schedule 1 to the Child Benefit Act 2005 (c.6).

Disabled child premium S

13.  With regard to disabled child premium the condition referred to in paragraph 5 is that a child or young person for whom the applicant or the applicant's partner is responsible and who is a member of the applicant's household—

(a) is in receipt of disability living allowance or personal independence payment or is no longer in receipt of such allowance because the child or young person is a patient, provided that the child or young person continues to be a member of the family; or

(b) is blind or treated as blind within the meaning of paragraph 10(1)(a)(v) and (2) (disability premium); or

[F18 (ba) is a young person who is in receipt of armed forces independence payment;]

(c) is a child or young person in respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit but only for the period prescribed under that section, and in respect of whom a disabled child premium was included in the applicant's applicable amount immediately before the death of that child or young person, or ceased to be included in the applicant's applicable amount because of that child or young person's death.

Textual Amendments

F18 Sch. 1 para. 13(ba) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(6)(e)

Carer premium S

14.—(1) With regard to carer premium the condition referred to in paragraph 5 is that the applicant or the applicant's partner is, or both of them are, entitled to a carer's allowance.

(2) Where a carer premium is awarded but—

(a) the person in respect of whose care the carer's allowance has been awarded dies; or

(b) in any other case the person in respect of whom a carer premium has been awarded ceases to be entitled to a carer's allowance,

the condition for the award of the premium is to be treated as satisfied for a period of 8 weeks from the relevant date specified in sub-paragraph (3).

(3) The relevant date for the purposes of sub-paragraph (2) is—

(a) where sub-paragraph (2)(a) applies, the Sunday following the death of the person in respect of whose care a carer's allowance has been awarded or the date of death if the death occurred on a Sunday; and

(b) in any other case, the date on which the person who has been entitled to a carer's allowance ceases to be entitled to that allowance.

(4) Where a person who has been entitled to a carer's allowance ceases to be entitled to that allowance and makes an application for council tax reduction, the condition for the award of the carer premium is to be treated as satisfied for a period of eight weeks from the date on which—

(a) the person in respect of whose care the carer's allowance has been awarded dies; and

(b) in any other case, the person who has been entitled to a carer's allowance ceased to be entitled to that allowance.

Persons in receipt of concessionary payments S

15.  For the purpose of determining whether a premium is applicable to a person under paragraphs 10 to 14, any concessionary payment made to compensate that person for the non-payment of any benefit mentioned in those paragraphs is to be treated as if it were a payment of that benefit.

Persons in receipt of benefit for another S

16.  For the purposes of this Part of this Schedule, a person is to be regarded as being in receipt of any benefit only if it is paid in respect of the person and is to be regarded as being in receipt of the benefit only for any period in respect of which that benefit is paid.

PART 4 S Amounts of disability premiums

17.  The premiums referred to in regulation 21(d) (applicable amount) and 22(e) (applicable amount: polygamous marriages) and paragraph 5 of this Schedule are set out in the following table. S

Premium	Amount
Disability premium—
(a) where the applicant satisfies the condition in paragraph 9(a);	[F19 £31.00]
(b) where the applicant satisfies the condition in paragraph 9(b).	[F20 £44.20]
Severe disability premium—
(a) where the applicant satisfies the condition in paragraph 11(2)(a);	[F21 £59.50]
(b) where the applicant satisfies the condition in paragraph 11(2)(b)—
(i) in a case where there is someone in receipt of a carer's allowance or if the applicant or the applicant's partner satisfies that condition only by virtue of paragraph 11(5);	[F21 £59.50]
(ii) in a case where there is no-one in receipt of a carer's allowance.	[F22 £119.00]
Disabled child premium.	[F23 £57.89] in respect of each child or young person in respect of whom the condition specified in paragraph 13 is satisfied.
Carer premium.	[F24 £33.30] in respect of each person who satisfies the condition specified in paragraph 14.
Enhanced disability premium.	(a) [F25 £23.45] in respect of each child or young person in respect of whom the conditions specified in paragraph 12 are satisfied; (b) [F26 £15.15] in respect of each person who is neither— (i) a child or young person; nor (ii) a member of a couple or a polygamous marriage, in respect of whom the conditions specified in paragraph 12 are satisfied; (c) [F27 £21.75] where the applicant is a member of a couple or a polygamous marriage and the conditions specified in paragraph 12 are satisfied in respect of a member of that couple or polygamous marriage.

Textual Amendments

F19 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(i)(aa)

F20 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(i)(bb)

F21 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(ii)(aa)

F22 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(ii)(bb)

F23 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(iii)

F24 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(iv)

F25 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(v)(aa)

F26 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(v)(bb)

F27 Sum in sch. 1 para. 17 table substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(f)(v)(cc)

PART 5 S Components

Components S

18.  Subject to paragraph 20 the applicant is entitled to one, but not both, of the components in paragraph 21 or 22 if—

(a) the applicant or the applicant's partner has made a claim for employment and support allowance;

(b) the Secretary of State has decided that the applicant or the applicant's partner has, or is to be treated as having, limited capability for work or limited capability for work-related activity; and

(c) either—

(i) the assessment phase as defined in section 24(2) of the Welfare Reform Act has ended; or

(ii) regulation 7 of the Employment and Support Allowance Regulations M21 (circumstances where the condition that the assessment phase has ended before entitlement to the support component or the work related activity component arises does not apply) applies.

Marginal Citations

M21 Regulation 7 was amended by S.I. 2008/3051 and 2010/840.

19.  Subject to paragraph 20, the applicant is entitled to one, but not both, of the components in paragraphs 21 and 22 if the applicant or the applicant's partner is entitled to a converted employment and support allowance [F28 , or would be entitled but for the application of section 1A of the Welfare Reform Act (duration of contributory allowance)]. S

Textual Amendments

F28 Words in sch. 1 para. 19 inserted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(g)

20.—(1) The applicant has no entitlement under paragraph 21 or 22 if the applicant is entitled to the disability premium under paragraphs 9 and 10. S

(2) Where the applicant and the applicant's partner each satisfies paragraph 21 or 22, the component to be included in the applicant's applicable amount is that which relates to the applicant.

Work-related activity component S

21.  The applicant is entitled to the work-related activity component if the Secretary of State has decided that the applicant or the applicant's partner has, or is to be treated as having, limited capability for work.

Support component S

22.  The applicant is entitled to the support component if the Secretary of State has decided that the applicant or the applicant's partner has, or is to be treated as having, limited capability for work-related activity.

Amount of components S

23.  The amount of the work-related activity component is [F29 £28.45].

Textual Amendments

F29 Sum in sch. 1 para. 23 substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(h)

24.  The amount of the support component is [F30 £34.80]. S

Textual Amendments

F30 Sum in sch. 1 para. 24 substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(i)

PART 6 S Transitional addition

25.—(1) The applicant is entitled to a transitional addition calculated in accordance with paragraph 28 where the applicant or the applicant's partner— S

(a) is entitled to a converted employment and support allowance [F31 , or would be entitled but for the application of section 1A of the Welfare Reform Act (duration of contributory allowance)]; or

(b) is appealing a conversion decision as described in regulation 5(2)(b) of the Employment and Support Allowance (Existing Awards) Regulations and—

(i) is treated as having limited capability for work by virtue of regulation 30 of the Employment and Support Allowance Regulations M22 as modified by the Employment and Support Allowance (Existing Awards) Regulations; and

(ii) is not in receipt of an income-related employment and support allowance, unless the amount of the transitional addition calculated in accordance with paragraph 28 would be nil.

(2) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—

(a) the reduction of the transitional addition to nil in accordance with paragraph 29;

(b) the end of the applicant's entitlement to council tax reduction;

(c) [F32 the relevant person] ceasing to meet the requirements of sub-paragraph (1)(a) or (b), as the case may be;

(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support; or

(e) 5th April 2020.

Textual Amendments

F31 Words in sch. 1 para. 25(1)(a) inserted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(j)(i)

F32 Words in sch. 1 para. 25(2)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(j)(ii)

Marginal Citations

M22 Regulation 30 was amended by S.I. 2010/840 and 2011/674.

26.—(1) This paragraph applies where— S

(a) the applicant's entitlement to a transitional addition ends because of the ending of the applicant's entitlement to council tax reduction under—

(i) paragraph 25(2)(b);

(ii) paragraph 27(3)(b);

(iii) sub-paragraph (3)(b) of this paragraph; or

(b) within [F33 12] weeks of that termination but before 5th April 2020 the applicant again becomes entitled to council tax reduction;

(c) in the reduction week in which the applicant again becomes entitled to council tax reduction [F34 the relevant person] is entitled to an employment and support allowance which is not income-related;

F35 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) at the date on which the applicant again becomes entitled to council tax reduction neither the applicant nor the applicant's partner is entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support.

(2) Where this paragraph applies, the applicant is entitled, with effect from the day on which the applicant again becomes entitled to council tax reduction, to a transitional addition of the amount of the transitional addition that would have applied had the applicant's entitlement to a transitional addition not ended (but taking account of the effect which any intervening change of circumstances would have had by virtue of paragraph 29), unless the amount of the transitional addition would be nil.

(3) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—

(a) the reduction of the transitional addition to nil in accordance with paragraph 29;

(b) the end of the applicant's entitlement to council tax reduction;

(c) [F36 the relevant person] no longer being entitled to the employment and support allowance referred to in sub-paragraph (1)(c);

(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support; or

(e) 5th April 2020.

Textual Amendments

F33 Word in sch. 1 para. 26(1)(b) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(i)

F34 Words in sch. 1 para. 26(1)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(ii)

F35 Sch. 1 para. 26(1)(d) omitted (18.3.2013) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(iii)

F36 Words in sch. 1 para. 26(3)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(k)(iv)

27.—(1) This paragraph applies where— S

(a) the applicant's entitlement to a transitional addition ends by virtue of [F37 the relevant person] ceasing to be entitled to an employment and support allowance under—

(i) paragraph 25(2)(c);

(ii) paragraph 26(3)(c); or

(iii) sub-paragraph (3)(c) of this paragraph;

(b) before 5th April 2020 [F37 the relevant person] again becomes entitled to an employment and support allowance which is not income-related;

[F38 (c) at the date on which the relevant person again becomes entitled to an employment and support allowance which is not income-related, regulation 145(1) of the Employment and Support Allowance Regulations applies to the relevant person;]

(d) at the date on which [F39 the relevant person] again becomes entitled to an employment and support allowance which is not income-related, neither the applicant nor the applicant's partner is entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support.

(2) Where this paragraph applies, the applicant is entitled, with effect from the day that [F40 the relevant person’s] entitlement to employment and support allowance takes effect for council tax reduction purposes, to a transitional addition of the amount of the transitional addition that would have applied had the applicant's entitlement to a transitional addition not ended (but taking account of the effect which any intervening change of circumstances would have had by virtue of paragraph 29), unless the amount of the transitional addition would be nil.

(3) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—

(a) the reduction of the transitional addition to nil in accordance with paragraph 29;

(b) the end of the applicant's entitlement to council tax reduction;

(c) [F37 the relevant person] no longer being entitled to the employment and support allowance referred to in sub-paragraph (1)(b);

(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support; or

(e) 5th April 2020.

Textual Amendments

F37 Words in sch. 1 para. 27(1)(a)(b)(3)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(i)

F38 Sch. 1 para. 27(1)(c) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(ii)

F39 Words in sch. 1 para. 27(1)(d) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(iii)

F40 Words in sch. 1 para. 27(2) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(l)(iv)

Amount of transitional addition S

28.—(1) Subject to paragraph 29, the amount of the transitional addition is the amount by which Amount A exceeds Amount B.

(2) Where a conversion decision as described in regulation 5(2)(a) of the Employment and Support Allowance (Existing Awards) Regulations is made in respect of [F41 the relevant person]—

(a) Amount A is the basic amount that would have applied on the day that decision took effect had that decision not been made; and

(b) Amount B is the basic amount that applied on that day as a result of that decision.

(3) Where [F41 the relevant person] is appealing a conversion decision as described in regulation 5(2)(b) of the Employment and Support Allowance (Existing Awards) Regulations (a decision that an existing award does not qualify for conversion into an award of employment and support allowance) and is treated as having limited capability for work by virtue of regulation 30 of the Employment and Support Allowance Regulations M23 as modified by the Employment and Support Allowance (Existing Awards) Regulations—

(a) Amount A is the basic amount that would have applied on the day [F41 the relevant person] was first treated as having limited capability for work if the applicant's partner had not been treated as having limited capability for work; and

(b) Amount B is the basic amount that applied on that day as a result of [F41 the relevant person] being treated as having limited capability for work.

(4) In this paragraph and paragraph 29, “basic amount” means the aggregate of the amounts applying in the applicant's case in accordance with regulation 21(a) to (e) (applicable amount) or regulation 22(a) to (f) (applicable amount: polygamous marriages).

Textual Amendments

F41 Words in sch. 1 para. 28(2)(3) substituted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(m)

Marginal Citations

M23 Regulation 30 was amended by S.I. 2010/840 and 2011/674.

29.—(1) Subject to sub-paragraph (2), where there is a change of circumstances which leads to an increase in the applicant's basic amount, the transitional addition that applies immediately before the change of circumstances is to be reduced by the amount by which Amount C exceeds Amount D. S

(2) If Amount C exceeds Amount D by more than the amount of the transitional addition that applies immediately before the change of circumstances, that transitional addition is to be reduced to nil.

(3) Amount C is the basic amount that applies as a result of the increase.

(4) Amount D is the basic amount that applied immediately before the increase.

[F42 Interpretation of Part 6 S

30.   In this Part “relevant person” means the person who meets the requirements of paragraph 25(1)(a) or (b), as the case may be, by virtue of which the applicant is entitled to a transitional addition under that paragraph.]

Textual Amendments

F42 Sch. 1 para. 30 inserted (18.3.2013) by The Council Tax Reduction (Scotland) Amendment Regulations 2013 (S.S.I. 2013/48), regs. 1, 14(n)