The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

1. Introductory Text

2. PART 1 General

   1. 1. Citation, commencement and application

   2. 2. Interpretation

   3. 3. Meaning of “pensioner” and “person who is not a pensioner”

   4. 4. Meaning of “couple”

   5. 5. Polygamous marriages

   6. 6. Meaning of “family”

   7. 7. Circumstances in which a person is to be treated as responsible or not responsible for another

   8. 8. Households

   9. 9. Non-dependants

   10. 10. Remunerative work

3. PART 2 Prescribed classes of persons

   1. 11. Pensioners

   2. 12. Persons treated as not being in Great Britain

   3. 13. Persons subject to immigration control

4. PART 3 Matters that must be included in an authority’s scheme

   1. 14. Provision for pensioners

   2. 15. Provision for all applicants

   3. 16. Provision for all applicants: energy rebate scheme 2022

   4. 17. Provision for all applicants: Homes for Ukraine scheme

5. Signature

6. 1. SCHEDULE 1

      Pensioners: matters that must be included in an authority’s scheme

      1. PART 1

         1. 1. Classes of persons entitled to a reduction under an authority’s scheme

         2. 2. Class A: pensioners whose income is no greater than the applicable amount

         3. 3. Class B: pensioners whose income is greater than the applicable amount

         4. 4. Class C: alternative maximum council tax reduction

         5. 5. Periods of absence from a dwelling

      2. PART 2 Applicable amounts for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

         1. 6. Applicable amounts

      3. PART 3 Maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

         1. 7. Maximum council tax reduction amount under an authority’s scheme

         2. 8. Non-dependant deductions

      4. PART 4 Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

         1. 9. Alternative maximum council tax reduction under a scheme

      5. PART 5 Amount of reduction under an authority’s scheme

         1. 10. Amount of reduction under a scheme: classes A to C

      6. PART 6 Income and capital for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

         1. CHAPTER 1 General

            1. 11. Calculation of income and capital: applicant’s family and polygamous marriages

            2. 12. Circumstances in which income and capital of non-dependant is to be treated as applicant’s

         2. CHAPTER 2 Income

            1. 13. Applicant in receipt of guarantee credit

            2. 14. Calculation of applicant’s income in savings credit only cases

            3. 15. Calculation of income and capital where state pension credit is not payable

            4. 16. Meaning of “income”

            5. 17. Calculation of weekly income

            6. 18. Earnings of employed earners

            7. 19. Calculation of net earnings of employed earners

            8. 20. Calculation of earnings of self-employed earners

            9. 21. Earnings of self-employers earners

            10. 22. Notional income

            11. 23. Income paid to third parties

            12. 24. Calculation of income on a weekly basis

            13. 25. Treatment of child care charges

            14. 26. Additional condition referred to in paragraph 25(10)(b)(i): disability

            15. 27. Calculation of average weekly income from tax credits

            16. 28. Disregard of changes in tax, contributions etc

            17. 29. Calculation of net profit of self-employed earners

            18. 30. Calculation of deduction of tax and contributions of self-employed earners

         3. CHAPTER 3 Capital

            1. 31. Calculation of capital

            2. 32. Calculation of capital in the United Kingdom

            3. 33. Calculation of capital outside the United Kingdom

            4. 34. Notional capital

            5. 35. Diminishing notional capital rule

            6. 36. Capital jointly held

            7. 37. Calculation of tariff income from capital

      7. PART 7 Extended reductions

         1. 38. Extended reductions (qualifying contributory benefits)

         2. 39. Duration of extended reduction period (qualifying contributory benefits)

         3. 40. Amount of extended reduction (qualifying contributory benefits)

         4. 41. Extended reductions (qualifying contributory benefits): movers

         5. 42. Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C

         6. 43. Continuing reductions where state pension credit claimed

         7. 44. Extended reductions: movers into an authority’s area

      8. PART 8 When entitlement begins and change of circumstances

         1. 45. Date on which entitlement begins

         2. 46. Date on which change of circumstances is to take effect

         3. 47. Change of circumstances where state pension credit in payment

   2. SCHEDULE 2

      Applicable amounts

      1. PART 1 Personal allowances

         1. 1. Personal allowance

         2. 2. Child or young person amounts

      2. PART 2 Family premium

         1. 3. Family premium

      3. PART 3 Premiums

         1. 4. The premiums specified in Part 4 are, for the purposes...

         2. 5. (1) Subject to sub-paragraph (2), for the purposes of this...

         3. 6. Severe disability premium

         4. 7. Enhanced disability premium

         5. 8. Disabled child premium

         6. 9. Carer premium

         7. 10. Persons in receipt of concessionary payments

         8. 11. Person in receipt of benefit

      4. PART 4 Amounts of premium specified in Part 3

   3. SCHEDULE 3

      Amount of alternative maximum council tax reduction

      1. 1. (1) Subject to paragraphs 2 and 3, the alternative maximum...

      2. 2. In determining a second adult’s gross income for the purposes...

      3. 3. Where there are two or more second adults residing with...

   4. SCHEDULE 4

      Sums disregarded from applicant’s earnings

      1. 1. Where two or more of paragraphs 2 to 5 apply...

      2. 2. In a case where an applicant is a lone parent,...

      3. 3. (1) In a case of earnings from any employment or...

      4. 4. (1) If the applicant or, if he has a partner,...

      5. 5. (1) £20 is disregarded if the applicant or, if he...

      6. 6. (1) Where— (a) the applicant (or if the applicant is...

      7. 7. Any amount or the balance of any amount which would...

      8. 8. Except where the applicant or his partner qualifies for a...

      9. 9. Any earnings, other than earnings referred to in paragraph 17(9)(b)...

      10. 10. (1) In a case where the applicant is a person...

      11. 11. Where a payment of earnings is made in a currency...

   5. SCHEDULE 5

      Amounts to be disregarded in the calculation of income other than earnings

      1. 1. In addition to any sum which falls to be disregarded...

      2. 2. The whole of any amount included in a pension to...

      3. 3. Any mobility supplement under article 20 of the Naval, Military...

      4. 4. Any supplementary pension under article 23(2) of the Naval, Military...

      5. 5. In the case of a pension awarded at the supplementary...

      6. 6. (1) Any payment which is— (a) made under any of...

      7. 7. £15 of any widowed parent’s allowance to which the applicant...

      8. 8. £15 of any widowed mother’s allowance to which the applicant...

      9. 9. Where the applicant occupies a dwelling as his home and...

      10. 10. If the applicant— (a) owns the freehold or leasehold interest...

      11. 11. Where an applicant receives income under an annuity purchased with...

      12. 12. (1) Any payment, other than a payment to which sub-paragraph...

      13. 13. Any increase in pension or allowance under Part 2 or...

      14. 14. Any payment ordered by a court to be made to...

      15. 15. Periodic payments made to the applicant or the applicant’s partner...

      16. 16. Any income which is payable outside the United Kingdom for...

      17. 17. Any banking charges or commission payable in converting to Sterling...

      18. 18. Where the applicant makes a parental contribution in respect of...

      19. 19. (1) Where the applicant is the parent of a student...

      20. 20. (1) Where an applicant’s family includes at least one child...

      21. 21. Except in a case which falls under paragraph 10 of...

      22. 22. Where the total value of any capital specified in Part...

      23. 23. Except in the case of income from capital specified in...

      24. 24. Where the applicant, or the person who was the partner...

      25. 25. Any victims’ payment under the Victims’ Payments Regulations 2020.

      26. 26. Any amount of carer support payment that is in excess...

   6. SCHEDULE 6

      Capital Disregards

      1. PART 1 Capital to be disregarded

         1. 1. Any premises acquired for occupation by the applicant which he...

         2. 2. Any premises which the applicant intends to occupy as his...

         3. 3. Any premises which the applicant intends to occupy as his...

         4. 4. Any premises occupied in whole or in part—

         5. 5. Any future interest in property of any kind, other than...

         6. 6. Where an applicant has ceased to occupy what was formerly...

         7. 7. Any premises where the applicant is taking reasonable steps to...

         8. 8. All personal possessions.

         9. 9. The assets of any business owned in whole or in...

         10. 10. The assets of any business owned in whole or in...

         11. 11. The surrender value of any policy of life insurance.

         12. 12. The value of any funeral plan contract; and for this...

         13. 13. Where an ex-gratia payment has been made by the Secretary...

         14. 14. (1) Subject to sub-paragraph (2), the amount of any trust...

         15. 15. The amount of any payment, other than a war pension,...

         16. 16. (1) Any payment made under or by—

         17. 16A. Any payment made under, or by, a trust which is...

         18. 17. (1) An amount equal to the amount of any payment...

         19. 18. Any amount specified in paragraph 19, 20, 21 or 25...

         20. 19. Amounts paid under a policy of insurance in connection with...

         21. 20. So much of any amounts paid to the applicant or...

         22. 21. (1) Subject to paragraph 22 any amount paid—

         23. 22. (1) Subject to sub-paragraph (3), any payment of £5,000 or...

         24. 22A. Any payment of a widowed parent’s allowance made pursuant to...

         25. 22B. (1) A payment of bereavement support payment in respect of...

         26. 23. Where a capital asset is held in a currency other...

         27. 24. The value of the right to receive income from an...

         28. 25. Any arrears of supplementary pension which is disregarded under paragraph...

         29. 26. The dwelling occupied as the home; but only one dwelling...

         30. 27. (1) Subject to sub-paragraph (2) where an applicant falls within...

         31. 28. Where a person elects to be entitled to a lump...

         32. 28A. Where a person chooses a lump sum under section 8(2)...

         33. 29. Any payments made ...— (a) by virtue of regulations made...

         34. 29ZA. Any payment made as a direct payment as defined in...

         35. 29A. A payment made under the Age-Related Payments Regulations 2013.

         36. 29B. Any payments to an applicant made under section 49 of...

         37. 29C. (1) Any payment made by a local authority in accordance...

         38. 29D. Any lump sum payment made in accordance with regulation 24...

         39. 29E. Any sum paid by means of assistance in accordance with...

         40. 29F. Any sum paid by means of winter heating assistance in...

      2. PART 2 Capital disregarded only for the purposes of determining deemed income

         1. 30. The value of the right to receive any income under...

         2. 31. The value of the right to receive any rent except...

         3. 32. The value of the right to receive any income under...

         4. 33. Where property is held under a trust, other than—

   7. SCHEDULE 7

      All applicants: matters that must be included in an authority’s scheme – procedural matters

      1. PART 1 Applications

         1. 1. Procedure by which a person may apply for a reduction under an authority’s scheme

         2. 2. An application may be made— (a) in writing,

         3. 3. (1) An application which is made in writing must be...

         4. 4. Where an application made in writing is defective because—

         5. 5. (1) If an application made by electronic communication is defective...

         6. 6. In a particular case an authority may determine that an...

         7. 7. (1) If an application made by telephone is defective an...

      2. PART 2 Appeals

         1. 8. Procedure by which a person may appeal against certain decisions of the authority

      3. PART 3 Discretionary reductions

         1. 9. Procedure for an application to the authority for a reduction under section 13A(1)(c) of the 1992 Act

      4. PART 4 Electronic communication

         1. 10. Interpretation

         2. 11. Conditions for the use of electronic communication

         3. 12. Use of intermediaries

         4. 13. Effect of delivering information by means of electronic communication

         5. 14. Proof of identity of sender or recipient of information

         6. 15. Proof of delivery of information

         7. 16. Proof of content of information

   8. SCHEDULE 8

      All applicants: matters that must be included in an authority’s scheme – other matters

      1. PART 1 Extended reductions: persons who are not pensioners

         1. 1. Paragraph 2 applies only in relation to persons who are...

         2. 2. Extended reductions: movers into an authority’s area

      2. PART 2 Further provision about applications and duty to notify a change of circumstances

         1. 3. Except for paragraph 6 (which applies to persons who are...

         2. 4. Making an application

         3. 5. Date on which an application is made

         4. 6. Back-dating of applications

         5. 7. Information and evidence

         6. 8. Amendment and withdrawal of application

         7. 9. Duty to notify changes of circumstances

      3. PART 3 Decisions by an authority

         1. 10. This Part applies to persons who are pensioners and persons...

         2. 11. Decision by authority

         3. 12. Notification of decision

      4. PART 4 Circumstances in which a payment may be made

         1. 13. This part applies to persons who are pensioners and persons...

         2. 14. Payment where there is joint and several liability

7. Explanatory Note