The Housing Benefit (Subsidy) Order 1989
Citation, commencement and interpretation1.
(1)
This Order which may be cited as the Housing Benefit (Subsidy) Order 1989 shall come into force on 1st May 1989.
(2)
In this Order, unless the context otherwise requires–
“the Act” means the Social Security Act 1986;
“allowance” means a rent allowance;
“authority” means a housing, rating or local authority;
“rebate” means a rent or rate rebate;
“relevant year” means the year ending 31st March 1989;
“scheme” means the housing benefit scheme as defined in section 28 of the Act;
“subsidy” means subsidy under section 30(1) of the Act (rate rebate, rent rebate and rent allowance subsidy);
and other expressions shall have the same meaning as in the Regulations.
(3)
In this Order “qualifying expenditure” means the total of rebates and allowances granted by the authority during the relevant year, less–
(a)
the deductions specified in article 10; and
(b)
where, under subsection (6) of section 28 of the Act (arrangements for housing benefit), the authority has modified any part of the scheme administered by it, any amount by which the total of the rebates or allowances which it granted under the scheme during the relevant year exceeds the total of those which it would have granted if the scheme had not been so modified.
(4)
In this Order, reference to a numbered article or Schedule is to the article in, or Schedule to, this Order bearing that number and, unless the context otherwise requires, reference in an article or a Schedule to a numbered paragraph is to the paragraph bearing that number in that article or that Schedule.
Amount of subsidy2.
The amount of an authority’s subsidy for the relevant year–
(a)
for the purposes of section 30(2) of the Act (subsidy in respect of rebates or allowances) shall be the amount or total of the amounts calculated in accordance with article 3;
(b)
for the purposes of section 30(3) of the Act (subsidy in respect of the costs of administering housing benefit) may include an additional sum in respect of the cost of administering housing benefit calculated in accordance with Schedule 1.
Rebates and allowances3.
(1)
For the purposes of section 30(2) of the Act, an authority’s subsidy for the relevant year shall, subject to paragraph (2), be–
(a)
in the case of an authority to which articles 4, 5, 6, 7 and 8 do not apply, 97 per cent. of its qualifying expenditure;
(b)
in the case of an authority to which at least one of those articles is relevant–
(i)
97 per cent. of so much of its qualifying expenditure as remains after deducting the amount of the rebates or allowances to which each of those articles which is relevant applies; and
(ii)
the amount calculated in respect of the rebates or allowances under each such article,
plus, in each case, the addition, where applicable, under article 9.
(2)
Where the authority is the Scottish Special Housing Association or a new town corporation in Scotland, its subsidy for the relevant year shall include a further sum being–
(a)
in the case of an authority to which sub-paragraph (a) of paragraph (1) applies, 3.5 per cent. of its qualifying expenditure but subject to the relevant maximum specified in column (2) of Schedule 2;
(b)
in the case of an authority to which sub-paragraph (b) of paragraph (1) applies, 3.5 per cent. of so much of its qualifying expenditure as remains after the deduction set out in paragraph (1)(b)(i), but subject to the relevant maximum specified in column (2) of Schedule 2.
Backdated payments4.
(1)
Subject to paragraph (2), where–
(a)
during the relevant year an authority has, under paragraph (15) of regulation 72 of the Regulations (time and manner in which claims are to be made), treated any claim for a rebate or allowance as made on a day earlier than that on which it is made; and
(b)
any part of that authority’s qualifying expenditure is attributable to such earlier period,
that authority’s subsidy for the relevant year in respect of such part shall be 25 per cent. of the qualifying expenditure so attributable.
(2)
This article shall not apply in a case to which article 7 applies.
Treatment of rent increases5.
(1)
Subject to paragraph (3), where any part of an authority’s qualifying expenditure is attributable to an increase exceeding 13 per cent. in the average of the eligible rents of the persons to whom it granted allowances, that authority’s subsidy for the relevant year in respect of such part shall be 25 per cent. of an amount calculated in accordance with Schedule 3.
(2)
In this article “rent” includes all the payments in respect of a dwelling specified in paragraph (1) of regulation 10 of the Regulations (rent), less, except where a person is separately liable for rates or charges for water, sewerage or allied environmental services, the deductions in respect of rates and such charges set out in paragraph (6) of that regulation.
(3)
This article shall not apply in a case to which article 7 applies.
Treatment of high rents6.
(1)
Subject to paragraphs (3) and (4), where any part of the qualifying expenditure of an authority within an area listed in column (1) of Schedule 4 is attributable to any allowance granted in respect of a person whose weekly eligible rent exceeds the threshold specified in relation to that authority in column (2) of that Schedule the amount of the authority’s subsidy under this article in respect of that allowance shall be calculated in accordance with paragraph (2).
(2)
Where paragraph (1) applies–
(a)
if the allowance granted is the same as or less than the excess of eligible rent over the threshold, the amount shall be 25 per cent. of the qualifying expenditure attributable to such allowance;
(b)
if the allowance granted is greater than the excess of the eligible rent over the threshold, the amount shall be the aggregate of 25 per cent. of the portion of the qualifying expenditure attributable to such allowance which is equal to the excess and 97 per cent. of the balance.
(3)
Paragraph (1) shall not apply to an allowance payable by an authority in respect of–
(a)
(b)
rents which exceed the threshold but which have been referred to the rent officer and not registered by him because he is satisfied the rent is at or below the fair rent level and he has in writing so notified the authority; or
(c)
(4)
This article shall not apply in a case to which article 7 applies.
Treatment of certain residential accommodation7.
(1)
(a)
(b)
(c)
that authority’s subsidy for the relevant year in respect of such part shall be 90 per cent. of the qualifying expenditure so attributable.
(2)
This article shall not apply in a case to which article 8 applies.
Overpayment of rebates or allowances8.
(1)
Where any part of an authority’s qualifying expenditure is attributable to an overpayment of rebates or allowances its subsidy for the year in respect of such part shall be calculated in accordance with paragraph (2).
(2)
Subject to paragraph (3), the amount of that subsidy shall be–
(a)
in the case of an overpayment caused by an error of the authority making the payment, 15 per cent. of the qualifying expenditure attributable to the overpayment;
(b)
in the case of an overpayment caused by an error of a local office of the Department of Social Security, 97 per cent. of so much of the qualifying expenditure attributable to the overpayment as has not been recovered by the authority; or
(c)
in the case of any other overpayment, 30 per cent. of the qualifying expenditure attributable to the overpayment.
(3)
This article shall not apply in a case to which paragraph (15) of regulation 72 of the Regulations (time and manner in which claims are to be made) applies.
Addition to subsidy9.
Where, following the loss, destruction or non-receipt, or alleged loss, destruction or non-receipt, of original instruments of payment, an authority makes duplicate payments and the original instruments have been or are subsequently encashed, the addition referred to in article 3(1) shall be equal to 30 per cent. of the amount of the duplicate payments.
Deductions to be made in calculating subsidy in respect of rebates or allowances10.
The deductions referred to in article 1(3) are of the following amounts where–
(a)
a tenant of an authority, who is in receipt of rent rebate, while continuing to occupy, or when entering into occupation of, a dwelling as his home, either under his existing tenancy agreement or by entering into a new tenancy agreement–
(i)
is during, or was at any time prior to, the relevant year able to choose whether or not to be provided with any services, facilities or rights and chooses or chose to be so provided; or
(ii)
is during, or was at any time prior to, the relevant year able to choose either to be provided with any services or facilities or, whether or not in return for an award or grant from the authority, to provide such services or facilities for himself; or
(iii)
would be able during, or would have been able at any time prior to, the relevant year to exercise the choice set out in sub-paragraph (i) or (ii) of this paragraph if he were not or had not at that time been in receipt of a rent rebate,
the amounts attributable during the relevant year to such services, facilities or rights whether they are or would be expressed as part of the sum fixed as rent, otherwise reserved as rent or expressed as an award or grant from the authority;
(b)
during the relevant year a person becomes entitled to a rent-free period which has not been, or does not fall to be, taken into account in calculating the amount of rent rebate to which he is entitled under the Regulations, the amount of rebate which is or was payable to him in respect of such rent-free period;
(c)
during the relevant year an award in the form of a payment of money or monies worth, a credit to the person’s rent account or in some other form is made by an authority to one of its tenants in receipt of rent rebate, whether or not the person is immediately entitled to the award, the amount or value of the award, but no such deduction shall be made in respect of an award–
(i)
made to a tenant for a reason unrelated to the fact that he is a tenant;
(ii)
made under a statutory obligation;
(iii)
(iv)
except where paragraph (a)(ii) applies, made as reasonable compensation for reasonable repairs or redecoration the tenant has, or has caused to be, carried out whether for payment or not and which the authority would otherwise have carried out or have been required to carry out; or
(v)
of a reasonable amount made as compensation for loss, damage or inconvenience of a kind which occurs only exceptionally suffered by the tenant by virtue of his occupation of his home;
(d)
during the relevant year the weekly amount of rebate or allowance is increased under paragraph (8) of regulation 69 of the Regulations (calculations of weekly amounts), the amount of such increase;
(e)
during the relevant year a rebate has been paid in advance and an overpayment has occurred because a change in the circumstances of the recipient has reduced or eliminated entitlement to such rebate, the amount overpaid calculated from the end of the second benefit week after the recipient has disclosed such change of circumstances to the authority;
(f)
(g)
during the relevant year rebate or allowance has been granted under the Social Security and Housing Benefits Act 1982 in excess of entitlement to a person in respect of accommodation provided under–
(i)
sections 21 to 24 and 26 of the National Assistance Act 1948 (provision of accommodation);
(ii)
section 21(1) of and paragraph 1 or 2 of Schedule 8 to the National Health Service Act 1977 (prevention, care and after-care); or
(iii)
section 59 of the Social Work (Scotland) Act 1968 (provision of residential and other establishments) where board is available to the claimant,
the amount of such overpayment.
Modification of subsidy on payments in excess of entitlement made before 1st April 198811.
(1)
Notwithstanding any provision made under the Social Security and Housing Benefits Act 1982 in respect of housing benefit paid in excess of entitlement, where an overpayment of benefit to which any such provision applies made before 1st April 1988 under that Act is discovered on or after 1st July 1988, an authority’s subsidy in respect of such a payment shall be calculated as set out in paragraph (2).
(2)
The amount of that subsidy shall be–
(a)
in the case of an overpayment caused by an error of the authority making the payment, 15 per cent. of the overpayment;
(b)
in the case of an overpayment caused by an error of a local office of the Department of Social Security, 97 per cent. of so much of the overpayment as has not been recovered by the authority; or
(c)
in the case of any other overpayment, 30 per cent. of the overpayment.
Signed by authority of the Secretary of State for Social Security.
We consent,
SCHEDULE 1CALCULATION OF SUBSIDY IN RESPECT OF ADMINISTRATION COSTS
1.
Subject to paragraphs 3, 4, 5 and 6, the additional sum which may be paid to an authority under section 30(3) of the Act (referred to in this Schedule as “the additional sum”) shall be calculated in accordance with the following formula–
Where–
A is the amount available as subsidy in respect of the costs of administering housing benefit being–
- (a)
in the case of new town corporations in England, Wales or Scotland, the Development Board for Rural Wales, or the Scottish Special Housing Association, £1,861,106; or
- (b)
in the case of authorities other than those specified in sub-paragraph (a) of this paragraph–
- (i)
in England, £110,935,584;
- (ii)
in Wales, £4,879,336; or
- (iii)
in Scotland, £10,158,941;
- (i)
- (a)
B is the estimate of administration costs for the two years immediately preceding the relevant year submitted by that authority before 11th December 1987;
C is the total of such estimates submitted by all authorities in the category specified in sub-paragraph (a), (b)(i), (b)(ii) or (b)(iii), as the case may be, of the definition of A;
D is the figure for that authority’s workload, calculated in accordance with paragraph 2;
E is the total of the figures for the workload, of all authorities in the category specified in sub-paragraph (a), (b)(i), (b)(ii) or (b)(iii), as the case may be, of the definition of A.
2.
The figure for an authority’s workload shall be the aggregate of the amounts obtained by applying the relevant formula to each of the categories of rebates and allowances applicable to that authority listed in column (1) of Table 2 below, that formula being–
(a)
in the case of an authority specified in column (1) of Table 1 below, F × G × H;
(b)
in the case of any other authority, F × G
Where–
F is the estimate, submitted by that authority before 11th December 1987, of the number of persons in each of the categories listed in column (1) of Table 2 below who are likely to receive rebates or allowances from it during the year immediately preceding the relevant year;
G is the figure specified in relation to that category in whichever of columns (2) to (6) of that Table is appropriate to that authority;
H is the cost adjustment figure specified in column (2) of Table 1 below.
TABLE 1(1)
(2)
Authority
Cost Adjustment Figure
BARKING
1.094
BARNET
1.094
BASILDON
1.033
BASILDON NEW TOWN
1.033
BEXLEY
1.094
BRACKNELL
1.033
BRENT
1.094
BRENTWOOD
1.033
BROMLEY
1.094
BROXBOURNE
1.049
CAMDEN
1.121
CITY OF LONDON
1.204
CHILTERN
1.033
CRAWLEY
1.033
CRAWLEY NEW TOWN
1.033
CROYDON
1.094
DACORUM
1.033
DARTFORD
1.049
EALING
1.094
EAST HERTFORDSHIRE
1.033
ELMBRIDGE
1.049
ENFIELD
1.094
EPPING FOREST
1.049
EPSOM AND EWELL
1.049
GREENWICH
1.121
GUILDFORD
1.033
HACKNEY
1.121
HAMMERSMITH
1.121
HARRINGEY
1.094
HARLOW
1.033
HARROW
1.094
HAVERING
1.094
HEMEL HEMPSTEAD NEW TOWN
1.049
HERTSMERE
1.049
HILLINGDON
1.094
HOUNSLOW
1.094
ISLINGTON
1.121
KENSINGTON AND CHELSEA
1.121
KINGSTON UPON THAMES
1.094
LAMBETH
1.121
LEWISHAM
1.121
MERTON
1.094
MOLE VALLEY
1.033
NEWHAM
1.094
REDBRIDGE
1.094
REIGATE AND BANSTEAD
1.049
RICHMOND UPON THAMES
1.094
RUNNYMEDE
1.033
SEVENOAKS
1.033
SLOUGH
1.049
SOUTH BUCKINGHAMSHIRE
1.049
SOUTHWARK
1.121
SPELTHORNE
1.049
ST ALBANS
1.033
SURREY HEATH
1.033
SUTTON
1.094
TANDRIDGE
1.033
THREE RIVERS
1.049
THURROCK
1.033
TOWER HAMLETS
1.121
WALTHAM FOREST
1.094
WANDSWORTH
1.121
WATFORD
1.049
WAVERLEY
1.033
WELWYN HATFIELD
1.033
WESTMINSTER
1.121
WINDSOR AND MAIDENHEAD
1.033
WOKING
1.033
TABLE 2(1)
(2)
(3)
(4)
(5)
(6)
Category of case
Non-metropolitan authorities and new town corporations in England
Non-metropolitan authorities and new town corporations in Scotland and the Scottish Special Housing Association
Non-metropolitan authorities and new town corporations in Wales and the Development Board for Rural Wales
Metropolitan authorities
London Boroughs
Cases to which regulation 9(1) of the Housing Benefits Regulations 198517 applied(a)
Tenants of an authority–
(i)
rent rebate
7.98
8.27
9.55
8.49
8.83
(ii)
rate rebate
7.93
8.32
8.99
8.36
9.05
(b)
Other tenants–
(i)
rent allowance
43.86
46.23
43.46
38.85
42.55
(ii)
rate rebate
39.52
40.76
35.12
36.26
40.81
(c)
Persons other than tenants–
(i)
rate rebate
7.31
7.03
8.55
7.12
7.66
Other cases
(a)
Tenants of an authority–
(i)
rent rebate
8.02
6.55
8.94
9.48
9.43
(ii)
rate rebate
6.74
5.57
7.58
7.90
8.12
(b)
Other tenants–
(i)
rent allowance
33.20
23.65
33.60
36.91
35.67
(ii)
rate rebate
31.21
22.60
31.18
33.40
36.72
(c)
Persons other than tenants–
(i)
rate rebate
5.33
4.44
5.40
5.53
6.33
3.
(1)
If the additional sum, as calculated under paragraph 1–
(a)
exceeds 140 per cent. of an amount calculated in accordance with sub-paragraph (2) of this paragraph, the additional sum for that authority for that year shall be 140 per cent. of such amount; or
(b)
is less than 90 per cent. of an amount calculated in accordance with sub-paragraph (2) of this paragraph, the additional sum for that authority for that year shall be 90 per cent. of such amount.
(2)
The amount referred to in paragraph (1) shall be–
(a)
in the case of a new town corporation in England, Wales or Scotland, the Development Board for Rural Wales, or the Scottish Special Housing Association, 100 per cent.; or
(b)
in the case of an authority other than one specified in sub-paragraph (a) of this paragraph–
(i)
in England, 60 per cent.;
(ii)
in Wales, 70 per cent.; or
(iii)
in Scotland, 65 per cent.,
of that authority’s estimate of administration costs for the financial year ending 31st March 1988 submitted by that authority before 11th December 1987.
4.
Where the total of the additional sums calculated under paragraphs 1 and 3 is less or more than–
(a)
for new town corporations in England, Wales or Scotland, the Development Board for Rural Wales or the Scottish Special Housing Association, £1,861,106; or
(b)
for authorities other than those specified in sub-paragraph (a) of this paragraph–
(i)
in England, £110,935,584;
(ii)
in Wales, £4,879,336; or
(iii)
in Scotland, £10,158,941,
the amount of the additional sum for an authority to which paragraph 3 does not apply shall be calculated, subject to paragraph 5, in accordance with the following formula–
Where–
J is the additional sum calculated under paragraph 1 in respect of the authority;
K is the total of the additional sums calculated under paragraph 1 in respect of all authorities, to which paragraph 3 does not apply, in the category specified in sub-paragraph (a), (b)(i), (b)(ii) or (b)(iii) of this paragraph respectively;
L is the balance of the total amount specified in paragraph 1 available as subsidy in respect of the cost of administering housing benefit for authorities in the category specified in sub-paragraph (a), (b)(i), (b)(ii) or (b)(iii) of this paragraph respectively, after deduction of the additional sums for such authorities to which paragraph 3 applies.
5.
(1)
If the additional sum for an authority for the relevant year as calculated under paragraph 4–
(a)
exceeds 140 per cent. of the amount for that authority for that year calculated under paragraph 3(2), the additional sum for that authority for that year shall be 140 per cent. of such amount; or
(b)
is less than 90 per cent. of the amount for that authority for that year calculated under paragraph 3(2), the additional sum for that authority for that year shall be 90 per cent. of such amount.
6.
Until the aggregate of the additional sums calculated under paragraphs 3, 4 and 5 equals the amount available as subsidy in respect of the cost of administering housing benefit for authorities in the category specified in sub-paragraph (a), (b)(i), (b)(ii) or (b)(iii) respectively of paragraph 4, the formula set out in paragraph 4 and paragraph 5 shall, subject to the modifications specified below, continue to apply to calculate the additional sum for those authorities to which neither paragraph 3 nor paragraph 5 has applied; and for that purpose–
(a)
J shall apply as if the additional sum were the sum calculated under paragraph 4, or, if by virtue of this paragraph there has been more than one calculation, last calculated under that paragraph in respect of the authority;
(b)
K shall apply as if the total of the additional sums were the total of the additional sums calculated under paragraph 4, or, if by virtue of this paragraph there has been more than one calculation, last calculated under that paragraph, in respect of all authorities to which paragraph 5 did not apply in that calculation; and
(c)
L shall apply as if the amount to be deducted to determine the balance of the total amount available were the additional sums for authorities to which, in the calculation under paragraphs 4 and 5, or, if there has been more than one calculation under those paragraphs, the last such calculation, paragraph 5 applied.
SCHEDULE 2MAXIMUM AMOUNTS OF SUBSIDY PAYABLE IN RESPECT OF CERTAIN AUTHORITIES IN SCOTLAND
(1) | (2) |
|---|---|
Authority granting rebates or allowances | Maximum amount of subsidy |
£ | |
Scottish Special Housing Association | 1,130,866 |
Cumbernauld | 127,374 |
East Kilbride | 177,474 |
Glenrothes | 110,173 |
Irvine | 65,085 |
Livingston | 144,718 |
SCHEDULE 3CALCULATION OF SUBSIDY IN RESPECT OF RENT INCREASES
For the purposes of article 5(1) the amount shall be calculated in accordance with the following formula–
Where–
A is the amount of the qualifying expenditure attributable to allowances granted by the authority in the relevant year;
B is the average of the eligible rents of those persons in receipt, on 31st May 1989, of an allowance from the authority, expressed as a percentage of the average of the eligible rents of those persons so in receipt on 31st March 1988.
SCHEDULE 4THRESHOLD ABOVE WHICH REDUCED SUBSIDY IS PAYABLE ON RENT ALLOWANCES
(1) | (2) |
|---|---|
Area | Threshold(weekly sum) |
£ | |
Barking56.58 | |
Barnet | 77.32 |
Bexley | 57.32 |
Brent | 62.43 |
Bromley | 71.67 |
Camden | 88.09 |
City of London | 85.97 |
Croydon | 74.41 |
Ealing | 70.55 |
Enfield | 60.69 |
Greenwich | 55.13 |
Hackney | 59.55 |
Hammersmith | 61.85 |
Harringey | 63.91 |
Harrow | 66.02 |
Havering | 63.53 |
Hillingdon | 66.71 |
Hounslow | 69.75 |
Islington | 64.15 |
Kensington & Chelsea | 76.31 |
Kingston upon Thames | 71.15 |
Lambeth | 62.89 |
Lewisham | 54.41 |
Merton | 72.77 |
Newham | 54.88 |
Redbridge | 55.54 |
Richmond upon Thames | 74.83 |
Southwark | 56.41 |
Sutton | 68.96 |
Tower Hamlets | 58.83 |
Waltham Forest | 48.73 |
Wandsworth | 69.64 |
Westminster | 114.89 |
Avon | 52.34 |
Bedfordshire | 43.00 |
Berkshire | 50.83 |
Buckinghamshire | 48.51 |
Cambridgeshire | 47.33 |
Cheshire | 45.80 |
Cleveland | 41.71 |
Cornwall | 51.95 |
Cumbria | 31.00 |
Derbyshire | 38.42 |
Devon | 51.53 |
Dorset | 45.32 |
Durham | 38.89 |
East Sussex | 53.27 |
Essex | 47.30 |
Gloucestershire | 49.15 |
Greater Manchester | 50.30 |
Hampshire | 47.68 |
Hereford and Worcester | 46.45 |
Hertfordshire | 42.88 |
Humberside | 34.89 |
Isles of Scilly | 51.95 |
Isle of Wight | 43.22 |
Kent | 54.63 |
Lancashire | 60.48 |
Leicestershire | 39.19 |
Lincolnshire | 41.53 |
Merseyside | 41.96 |
Norfolk | 47.38 |
Northamptonshire | 43.69 |
Northumberland | 43.50 |
Nottinghamshire | 40.98 |
North Yorkshire | 43.55 |
Oxfordshire | 54.48 |
Shropshire | 44.65 |
Somerset | 45.42 |
South Yorkshire | 36.84 |
Staffordshire | 39.19 |
Suffolk | 44.65 |
Surrey | 52.34 |
Tyne and Wear | 39.27 |
Warwickshire | 38.76 |
West Midlands | 39.05 |
West Sussex50.98 | |
West Yorkshire | 38.93 |
Wiltshire | 49.69 |
Clwyd | 40.70 |
Dyfed | 44.00 |
Gwent | 39.61 |
Gwynedd | 35.24 |
Mid-Glamorgan | 41.63 |
Powys | 38.54 |
South Glamorgan | 48.31 |
West Glamorgan | 39.32 |
Borders | 72.00 |
Central | 72.99 |
Dumfries & Galloway | 60.94 |
Fife | 61.72 |
Grampian | 63.50 |
Highland | 54.50 |
Lothian | 62.08 |
Orkneys | 37.06 |
Shetlands | 37.06 |
Strathclyde | 55.03 |
Tayside | 64.88 |
Western Isles | 54.50 |
This Order makes provision for the calculation of housing benefit subsidy payable under section 30(2) and (3) of the Social Security Act 1986 to authorities who grant rebates or allowances under that Act or the Social Security and Housing Benefits Act 1982, in the year ending 31st March 1989.
The Order sets out the manner in which the total figure for an authority’s subsidy in respect of rebates and allowances for the year is calculated (articles 2(a) and 3 to 10 and Schedules 2, 3 and 4), and the manner of calculating the additional sum payable to an authority in respect of the cost of administering housing benefit (article 2(b) and Schedule 1).
The Order also makes provision for the modification of the provisions for subsidy in respect of payments of housing benefit in excess of entitlement, made before 1st April 1988 under section 32 of the Social Security and Housing Benefits Act 1982 and discovered after 1st July 1988 (article 11).