The Council Tax Benefit (General) Regulations 1992

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide for matters concerning entitlement to, the amount of and the claiming and payment of council tax benefit, which benefit was introduced into Part VII (income-related benefits) of the Social Security Contributions and Benefits Act 1992 (c. 4) by the amendments to that Act made by Schedule 9 of the Local Government Finance Act 1992 (c. 14).

Part I contains general provisions affecting the citation, commencement and interpretation of the Regulations (regulations 1 to 4).

Part II specifies the circumstances in which a child or young person under 19 is or is not to be treated as a member of a family and who is to be treated as a member of the same household as a claimant for council tax benefit (regulations 5 and 6).

Part III and Schedule 1 provide for the calculation of a person’s applicable amount in respect of his entitlement to council tax benefit by reference to which the amount of his benefit is calculated. Provision is made with respect to polygamous marriages and persons receiving free in-patient treatment in a hospital (regulations 8 to 10).

Part IV provides for the calculation of the income and capital of a claimant for council tax benefit, the earnings of employed and self employed earners, the treatment of income other than earnings including notional income, with the sums to be disregarded from such income set out in Schedules 3 and 4. Calculation of capital is also dealt with, with capital to be disregarded set out in Schedule 5 (regulations 11 to 37).

Part V provides for the treatment of students in particular the limits on their entitlement to council tax benefit. It also makes special provision with regards the calculation of their incomes (regulations 38 to 50).

Part VI specifies the maximum amount of council tax benefit to which a person is entitled and any deductions which are to be made from that maximum. It also provides for the cases in which the alternative maximum council tax benefit is to apply (regulations 51 to 55).

Part VII governs the start of entitlement to council tax benefit and the ending of a benefit period, in particular upon a relevant change in a claimant’s circumstances. It also provides for exceptional cases in which the amount of benefit to which a person is entitled may be increased (regulations 56 to 60).

Part VIII provides for the making of claims and for a person’s duty to notify changes of circumstances affecting entitlement to benefit (regulations 61 to 65).

Part IX provides for the determination of questions arising on claims and the review of such determinations (regulations 66 to 76).

Part X provides for the awarding or paying of council tax benefit including to whom awards or payments are to be made and for the withholding of benefit in certain cases (regulations 77 to 82).

Part XI provides for the recovery of excess benefit, the cases in which such excess benefit is to be recoverable and the methods of recovery (regulations 83 to 91).

Part XII provides for the exchange of information between the Secretary of State and billing or levying authorities in connection with their respective functions with respect to social security benefits and council tax benefit.

These Regulations are made before the expiry of 6 months from the commencement of the provisions under which they are made and are accordingly exempt by section 61(5) of the Social Security Act 1986, from reference to the Social Security Advisory Committee and have not been so referred.