SCHEDULE 5Amount of alternative maximum council tax reduction

Regulation 56

1

Subject to paragraphs 2 and 3, the alternative maximum council tax reduction in respect of a day for the purpose of regulation 56 is to be determined in accordance with the following table.

Table

Column (1)Second adult

Column (2)Alternative maximum council tax reduction

(a) Where the second adult is, or all second adults are, in receipt of income support, income-related employment and support allowance F8, universal credit with no earned income, or state pension credit or the second adult is a person, or all second adults are persons, on an income based jobseeker's allowance or in receipt of universal credit;

25 per cent of the council tax due in respect of that day;

(b) Where the gross income of the second adult or, where there is more than one second adult, their aggregate gross income, disregarding any income of persons on income support, income-related employment and support allowance F9, universal credit with no earned income, state pension credit or an income based jobseeker's allowance—

i

is less than F13£237.00 per week;

15 per cent of the council tax due in respect of that day;

ii

is not less than F14£237.00 per week but is less than F15£308.00 per week.

7.5 per cent of the council tax due in respect of that day.

(c) Where the dwelling would be wholly occupied by one or more persons to whom regulation 20(2) of the Council Tax Reduction Regulations applies but for the presence of one or more second adults who are in receipt of income support, state pension credit, an income-related employment and support allowance F10, universal credit with no earned income, or are persons on an income-based jobseeker's allowance.

100 per cent of the council tax due in respect of that day.

2

In determining a second adult's gross income for the purposes of this Schedule, there must be disregarded from that income—

a

any attendance allowance, disability living allowance F6, child disability paymentF7, adult disability paymentF1, armed forces independence payment or personal independence payment;

b

any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, F4another infected blood payment scheme,F3ILF ScotlandF5, the London Bombings Relief Charitable Fund, the London Emergencies Trust or the We Love Manchester Emergency Fund which had the second adult's income fallen to be calculated under regulation 39 of F11the Council Tax Reduction (Scotland) Regulations 2012 (calculation of income other than earnings) would have been disregarded under paragraph 27 of Schedule 4 to those Regulations (income in kind); and

c

any payment which had the applicant's income fallen to be calculated under regulation 39 of F12the Council Tax Reduction (Scotland) Regulations 2012 would have been disregarded under paragraph 41 of Schedule 4 to those Regulations (payments made under certain trusts and certain other payments).

3

Where there are two or more second adults residing with the applicant and any of those second adults falls to be disregarded for the purposes of discount in accordance with Schedule 1 to the Act M1, the applicant's income is to be disregarded in determining the amount of any alternative maximum council tax reduction unless that second adult is a member of a couple and the other partner does not fall to be disregarded for the purposes of discount.

4

In this Schedule—

  • “council tax due in respect of that day” means the council tax payable under section 78 of the Act less—

    1. a

      F2any reductions in liability for council tax under regulations made under section 80 of the Act or under a scheme established under section 80A of the Act, other than a reduction under these Regulations;

    2. b

      in a case to which sub-paragraph (c) in column (1) of the table above applies, the amount of any discount which may be appropriate to the dwelling under the Act;

  • “second adult” means any person or persons residing with the applicant to whom regulation 14(6) (conditions of entitlement to council tax reduction) applies; and

  • “persons to whom regulation 20(2) of the Council tax Reduction Regulations applies” (persons not entitled to council tax reduction: students) includes any person to whom that regulation would apply if that person, and any partner of that person, was below the qualifying age for state pension credit.