PART 7

Calculation of council tax reduction

Extended council tax reduction
80
1
Subject to regulation 83 (extended council tax reduction: movers), a person who is entitled to council tax reduction by virtue of the general conditions of entitlement is entitled to extended council tax reduction where—
a
the person or any partner of the person was entitled to a qualifying income-related benefit,
b
entitlement to a qualifying income-related benefit ceased because the person or the person’s partner—
i
commenced employment as an employed or self-employed earner,
ii
increased their earnings from employment as an employed or self-employed earner, or
iii
increased the number of hours worked in employment as an employed or self-employed earner,
and that employment is, or the increased earnings or increased number of hours are, expected to last 5 weeks or more, and
c
the person or the person’s partner had been entitled to and in receipt of a qualifying income-related benefit, jobseeker’s allowance or a combination of those benefits for a continuous period of at least 26 weeks before the day on which the entitlement to a qualifying income-related benefit ceased.
2
For the purposes of this regulation, where a person or any partner of the person is entitled to and in receipt of joint-claim jobseeker’s allowance the person or the person’s partner, as the case may be, is to be treated as being entitled to and in receipt of jobseeker’s allowance.
3
For the purposes of this regulation, a person is entitled to council tax reduction by virtue of the general conditions of entitlement where—
a
the person ceased to be entitled to council tax reduction on vacating the dwelling in which the person was resident,
b
the day on which the person vacated the dwelling was either in the week in which entitlement to a qualifying income-related benefit ceased, or in the preceding week, and
c
entitlement to the qualifying income-related benefit ceased in any of the circumstances listed in paragraph (1)(b).
4
This regulation does not apply where, on the day before a person’s entitlement to income support ceased, regulation 6(5) of the Income Support Regulations (remunerative work: housing costs) applied to that person.
Regulation 6(5) was added by S.I. 2001/488 and amended by S.I. 2007/3183, S.I. 2008/1554 and S.I. 2017/725.
Reg. 80 in force at 1.4.2022, see reg. 1