The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 (revoked)

1Title, commencement and application

2Interpretation

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

4Meaning of “couple”

5Polygamous marriages

6Meaning of “family”

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

9Non-dependants

10Remunerative work

PART 2Council tax reduction schemes

12Duty to make schemes and exercise of functions by authorities

13Financial year of schemes

14Scheme requirements in relation to classes of persons

15Scheme requirements in relation to reductions

16Scheme procedural requirements

17Notice requiring provision of information to the Welsh Ministers

18Supply of documents

PART 3Prescribed classes of person who must be included in an authority’s scheme

19Classes of person who must be included in a scheme

20Class A: pensioners whose income is less than the applicable amount

21Class B: pensioners whose income is greater than the applicable amount

22Class C: persons who are not pensioners whose income is less than the applicable amount

23Class D: persons who are not pensioners whose income is greater than the applicable amount

24Periods of absence from a dwelling

PART 4Prescribed classes of person who must not be included in an authority’s scheme

25Classes of person who must not be included in a scheme

26Persons treated as not being in Great Britain

27Persons subject to immigration control

28Persons whose capital exceeds £16,000

PART 5Other matters that must be included in an authority’s scheme

30Provision for pensioners

31Provision for persons who are not pensioners

32Provision for pensioners and persons who are not pensioners

SCHEDULE 1Determining eligibility for a reduction under an authority’s scheme, amount of reduction and calculation of income and capital: pensioners

PART 1Applicable amounts for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction: pensioners

1Applicable amounts: pensioners (including pensioners in polygamous marriages)

PART 2Maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction: pensioners

2Maximum council tax reduction under an authority’s scheme: pensioners

3Non-dependant deductions : pensioners

PART 3Amount of reduction under an authority’s scheme: pensioners

4Amount of reduction under an authority’s scheme: Classes A and B

PART 4Income and capital for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction: pensioners

CHAPTER 1General: pensioners

5Calculation of income and capital: applicant’s family and polygamous marriages: pensioners

6Circumstances in which capital and income of non-dependant is to be treated as applicants: pensioners

CHAPTER 2Income: pensioners in receipt of guarantee credit or savings credit : pensioners

7Pensioners in receipt of guarantee credit

8Calculation of pensioner’s income in savings credit only cases

CHAPTER 3Income: other pensioners

9Calculation of income and capital where state pension credit is not payable: pensioners

10Meaning of “income”: pensioners

11Calculation of weekly income: pensioners

12Earnings of employed earners: pensioners

13Calculation of net earnings of employed earners: pensioners

14Calculation of earnings self-employed earners: pensioners

15Earning of self-employed earners: pensioners

16Notional income: pensioners

17Income paid to third parties: pensioners

18Calculation of income on a weekly basis: pensioners

19Treatment of child care charges: pensioners

20Additional condition referred to in paragraph 19(11)(b)(i): disability : pensioners

21Calculations of average weekly income from tax credits

22Disregard of changes in tax, contributions etc

23Calculation of net profit of self-employed earners

24Calculation of deduction of tax and contributions of self-employed earners

CHAPTER 4Capital

25Calculation of Capital

26Calculation of capital in the United Kingdom

27Calculation of capital outside the United Kingdom

28Notional capital

29Diminishing notional capital rule: pensioners

30Capital jointly held: pensioners

31Calculation of tariff income from capital: pensioners

PART 5Extended reductions: pensioners

32Extended reductions (qualifying contributory benefits): pensioners

33Duration of extended reduction period (qualifying contributory benefits): pensioners

34Amount of extended reduction (qualifying contributory benefits): pensioners

35Extended reductions (qualifying contributory benefits) — movers: pensioners

36Relationship between extended reduction (qualifying contributory benefits) and entitlement to a council tax reduction under by virtue of class A or B: pensioners

37Continuing reductions where state pension credit claimed: pensioners

38Extended reductions: movers into an authority’s area

PART 6Period of entitlement and change of circumstances

39Date on which entitlement begins

40Date on which change of circumstances is to take effect

41Change of circumstances where the state pension credit payment in payment

SCHEDULE 2Applicable amounts: pensioners

PART 1Personal allowances

1Personal allowance

2Child or young person amounts

PART 2Family premium

3Family premium

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

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

6Severe disability premium

7Enhanced disability premium

8Disabled child premium

10Persons in receipt of concessionary payments

11Person in receipt of benefit

PART 4Amounts of premium specified in Part 3

SCHEDULE 3Sums disregarded from applicant’s earnings: pensioners

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

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

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

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

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

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

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

8Except where the applicant or the applicant’s partner qualifies for...

9Any earnings, other than earnings referred to in paragraph 11(9)(b)...

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

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

SCHEDULE 4Amounts to be disregarded in the calculation of income other than earnings: pensioners

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

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

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

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

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

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

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

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

9Where the applicant occupies a dwelling as the applicant’s home...

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

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

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

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

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

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

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

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

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

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

20(1) Where an applicant’s applicable amount includes an amount by...

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

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

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

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

SCHEDULE 5Capital disregards: pensioners

PART 1Capital to be disregarded

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

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

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

4Any premises occupied in whole or in part—

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

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

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

8All personal possessions.

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

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

11The surrender value of any policy of life insurance.

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

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

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

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

16(1) Any payment made under or by—

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

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

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

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

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

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

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

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

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

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

27Where a person elects to be entitled to a lump...

28Any payments made by virtue of regulations made under—

PART 2Capital disregarded only for the purpose of determining deemed income

29The value of the right to receive any income under...

30The value of the right to receive any rent except...

31The value of the right to receive any income under...

32Where property is held under a trust, other than—

SCHEDULE 6Determining eligibility for a reduction under an authority’s scheme, amount of reduction and calculation of income and capital: persons who are not pensioners

PART 1Applicable amounts for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction: persons who are not pensioners

1Applicable amounts: persons who are not pensioners

2Polygamous marriages: persons who are not pensioners

3Applicable amount: persons who are not pensioners who have an award of universal credit

PART 2Maximum council tax reduction for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

4Maximum council tax reduction under an authority’s scheme: persons who are not pensioners

5Non-dependant deductions: persons who are not pensioners

PART 3Amount of reduction under an authority’s scheme

6Amount of reduction under an authority’s scheme: Classes C and D

PART 4Income and capital for the purposes of calculating eligibility for a reduction under an authority’s scheme and amount of reduction

CHAPTER 1Income and capital: general

7Calculation of income and capital: applicant’s family and polygamous marriages: persons who are not pensioners

8Circumstances in which capital and income of non dependant is to be treated as applicant’s : persons who are not pensioners

CHAPTER 2Income and capital where there is an award of universal credit

9Calculation of income and capital: persons who are not pensioners who have an award of universal credit

CHAPTER 3Income: persons who are not pensioners

10Average weekly earnings of employed earners: persons who are not pensioners

11Average weekly earnings of self-employed earners: persons who are not pensioners

12Average weekly income other than earnings: persons who are not pensioners

13Calculation of weekly income of employed earners: persons who are not pensioners

14Earnings of employed earners: persons who are not pensioners

15Calculation of net earnings of employed earners: persons who are not pensioners

16Earnings of self-employed earners: persons who are not pensioners

17Calculation of income other than earnings: persons who are not pensioners

18Capital treated as income: persons who are not pensioners

19Notional income: persons who are not pensioners

CHAPTER 4Income: persons who are not pensioners

20Calculation of income on a weekly basis

21Treatment of child care charges

22Calculations of average weekly income from tax credits

23Disregard of changes in tax, contributions etc

24Calculation of net profit of self-employed earners

25Calculation of deduction of tax and contributions of self-employed earners

CHAPTER 3Capital: persons who are not pensioners

26Calculation of Capital: persons who are not pensioners

27Income treated as capital: persons who are not pensioners

28Calculation of capital in the United Kingdom: persons who are not pensioners

29Calculation of capital outside the United Kingdom: persons who are not pensioners

30Notional capital: persons who are not pensioners

31Diminishing notional capital rule: persons who are not pensioners

32Capital jointly held: persons who are not pensioners

33Calculation of tariff income: persons who are not pensioners

PART 5Extended reductions: persons who are not pensioners

34Extended reductions: persons who are not pensioners

35Duration of extended reduction: persons who are not pensioners

36Amount of extended reduction: persons who are not pensioners

37Extended reductions-movers: persons who are not pensioners

38Relationship between extended reduction and entitlement to reduction by virtue of falling within class C or D

39Extended reductions (qualifying contributory benefit): persons who are not pensioners

40Duration of extended reduction period (qualifying contributory benefits): persons who are not pensioners

41Amount of extended reduction (qualifying contributory benefits): persons who are not pensioners

42Extended reductions (qualifying contributory benefits)-movers: persons who are not pensioners

43Relationship between extended reduction (qualifying contributory benefits) and entitlement to reduction by virtue of falling within class C or D

44Extended reductions: movers into the authority’s area: persons who are not pensioners

PART 6Period of entitlement and change of circumstances

45Date on which entitlement begins: persons who are not pensioners

46Date on which change of circumstances is to take effect: persons who are not pensioners

SCHEDULE 7Applicable amounts: persons who are not pensioners

PART 1Personal allowances

1The amounts specified in column (2) below in respect of...

2For the purposes of paragraph 1, an applicant is entitled...

3(1) The amounts specified in column (2) below in respect...

PART 2Family premium

4(1) The amount for the purposes of paragraphs 1(1)(c) and...

5Except as provided in paragraph 6, the premiums specified in...

6Subject to paragraph 7, where an applicant satisfies the conditions...

7The following premiums, namely— (a) a severe disability premium to...

8(1) Subject to sub-paragraph (2), for the purposes of this...

9Disability premium

10Additional condition for the disability premium

11Severe disability premium

12Enhanced disability premium

13Disabled child premium

14Carer premium

15Persons in receipt of concessionary payments

16Persons in receipt of benefit for another

PART 4Amounts of premiums specified in Part 3

PART 5The components

18Subject to paragraph 20 the applicant is entitled to one,...

19Subject to paragraph 20, the applicant is entitled to one,...

20(1) The applicant has no entitlement under paragraph 21 or...

21The work-related activity component

22The support component

PART 6Amount of components

23The amount of the work-related activity component is £28.15.

24The amount of the support component is £34.05.

PART 7Transitional addition

25(1) The applicant is entitled to the transitional addition calculated...

26(1) This paragraph applies where— (a) the applicant’s entitlement to...

27(1) This paragraph applies where— (a) the applicant’s entitlement to...

PART 8Amount of transitional addition

28(1) Subject to paragraph 29, the amount of the transitional...

29(1) Subject to sub-paragraph (2), where there is a change...

SCHEDULE 8Sums disregarded in the calculation of earnings: persons who are not pensioners

1In the case of an applicant who has been engaged...

2In the case of an applicant who, before the first...

3In the case of an applicant who has been engaged...

4(1) In a case to which this paragraph applies and...

5In a case where the applicant is a lone parent,...

6(1) In a case to which neither paragraph 4 nor...

7Where the carer premium is awarded in respect of an...

8In a case where paragraphs 4, 6, 7 and 9...

9(1) In a case where paragraphs 4, 6, 7 and...

10Where the applicant is engaged in one or more employments...

11In a case to which none of the paragraphs 4...

12(1) Where— (a) the applicant (or if the applicant is...

13Any amount or the balance of any amount which would...

14Where an applicant is on income support, an income-based jobseeker’s...

15Any earnings derived from employment which are payable in a...

16Where a payment of earnings is made in a currency...

17Any earnings of a child or young person.

18(1) In a case where the applicant is a person...

SCHEDULE 9Sums disregarded in the calculation of income other than earnings: persons who are not pensioners

1Any payment made to the applicant in respect of any...

2Any payment made to the applicant in respect of any...

3Any payment made to the applicant in respect of any...

4Any amount paid by way of tax on income which...

5Any payment in respect of any expenses incurred or to...

6Any payment in respect of expenses arising out of the...

7In the case of employment as an employed earner, any...

8Where an applicant is on income support, an income-based jobseeker’s...

9Where the applicant is a member of a joint-claim couple...

10Where the applicant, or the person who was the partner...

11Any disability living allowance, personal independence payment, or AFIP

12Any concessionary payment made to compensate for the non-payment of—...

13Any mobility supplement under article 20 of the Naval, Military...

14Any attendance allowance.

15Any payment to the applicant as holder of the Victoria...

16(1) Any payment— (a) by way of an education maintenance...

17Any payment made to the applicant by way of a...

18(1) Any payment made pursuant to section 2 of the...

19(1) Subject to sub-paragraph (2), any of the following payments—...

21Subject to paragraph 40, £15 of any—

22(1) Any income derived from capital to which the applicant...

23Where the applicant makes a parental contribution in respect of...

24(1) Where the applicant is the parent of a student...

25Any payment made to the applicant by a child or...

26Where the applicant occupies a dwelling as the applicant’s home...

27(1) Where the applicant occupies a dwelling as the applicant’s...

28(1) Any income in kind, except where paragraph 17(10)(b) of...

29Any income which is payable in a country outside the...

30(1) Any payment made to the applicant in respect of...

31Any payment made to the applicant with whom a person...

32Any payment made to the applicant or the applicant’s partner...

33Any payment made by a local authority in accordance with...

34(1) Subject to sub-paragraph (2), any payment (or part of...

35(1) Subject to sub-paragraph (2), any payment received under an...

36Any payment of income which by virtue of paragraph 27...

37Any— (a) social fund payment made pursuant to Part 8...

38Any payment under Part 10 of the SSCBA (Christmas bonus...

39Where a payment of income is made in a currency...

40The total of an applicant’s income or, if the applicant...

41(1) Any payment made under or by any of the...

42Any housing benefit.

43Any payment made by the Secretary of State to compensate...

44Any payment to a juror or witness in respect of...

45Any payment in consequence of a reduction of council tax...

46(1) Any payment or repayment made— (a) as respects England,...

47Any payment made to such persons entitled to receive benefits...

48Any payment made by either the Secretary of State for...

49(1) Where an applicant’s applicable amount includes an amount by...

50(1) Any payment of child maintenance made or derived from...

51Any payment (other than a training allowance) made, whether by...

52Any guardian’s allowance.

53(1) If the applicant is in receipt of any benefit...

54Any supplementary pension under article 23(2) of the Naval, Military...

55In the case of a pension awarded at the supplementary...

56Any payment which is— (a) made under any of the...

57Any reduction under an authority’s scheme to which the applicant...

58Except in a case which falls under sub-paragraph (1) of...

59Any payment made under section 12B of the Social Work...

60(1) Subject to sub-paragraph (2), in respect of a person...

61(1) Any payment of a sports award except to the...

62Where the amount of subsistence allowance paid to a person...

63In the case of an applicant participating in an employment...

64Any discretionary housing payment paid pursuant to regulation 2(1) of...

65Any payment made by a local authority or by the...

66Any payment of child benefit.

SCHEDULE 10Capital disregards: persons who are not pensioners

1Any payment made to the applicant in respect of any...

2Any payment made to the applicant in respect of any...

3Any payment made to the applicant in respect of any...

4The dwelling together with any garage, garden and outbuildings, normally...

5Any premises acquired for occupation by the applicant which the...

6Any sum directly attributable to the proceeds of sale of...

7Any premises occupied in whole or in part—

8Where an applicant is on income support, an income-based jobseeker’s...

9Where the applicant is a member of a joint-claim couple...

10Any future interest in property of any kind, other than...

11(1) The assets of any business owned in whole or...

12Subject to sub-paragraph (2), any arrears of, or any concessionary...

13Any sum— (a) paid to the applicant in consequence of...

14Any sum— (a) deposited with a housing association as defined...

15Any personal possessions except those which have been acquired by...

16The value of the right to receive any income under...

17Where the funds of a trust are derived from a...

18(1) Any payment made to the applicant or the applicant’s...

19The value of the right to receive any income under...

20The value of the right to receive any income which...

21The surrender value of any policy of life insurance.

22Where any payment of capital falls to be made by...

23Any payment made by a local authority in accordance with...

24(1) Subject to sub-paragraph (2), any payment (or part of...

25Any— (a) social fund payment made pursuant to Part 8...

26Any refund of tax which falls to be deducted under...

27Any capital which by virtue of paragraph 18 of Schedule...

28Where any payment of capital is made in a currency...

29(1) Any payment made under or by the Trusts, the...

30(1) Where an applicant has ceased to occupy what was...

31Any premises where the applicant is taking reasonable steps to...

32Any premises which the applicant intends to occupy as the...

33Any premises which the applicant intends to occupy as the...

34Any payment made by the Secretary of State to compensate...

35The value of the right to receive an occupational or...

36The value of any funds held under a personal pension...

37The value of the right to receive any rent except...

38Any payment in kind made by a charity or under...

39Any payment made pursuant to section 2 of the Employment...

40Any payment in consequence of a reduction of council tax...

41Any grant made in accordance with a scheme made under...

42Any arrears of supplementary pension which is disregarded under paragraph...

43(1) Any payment or repayment made— (a) as respects England,...

44Any payment made to such persons entitled to receive benefits...

45Any payment made either by the Secretary of State for...

46Any payment (other than a training allowance) made, whether by...

47Any payment made by a local authority under section 3...

48(1) Any sum of capital to which sub-paragraph (2) applies...

49Any sum of capital administered on behalf of a person...

50Any payment to the applicant as holder of the Victoria...

51In the case of a person who is receiving, or...

52(1) Any payment of a sports award for a period...

53(1) Any payment— (a) by way of an education maintenance...

54In the case of an applicant participating in an employment...

55Any arrears of subsistence allowance paid as a lump sum...

56Where an ex-gratia payment of £10,000 has been made by...

57(1) Subject to sub-paragraph (2), the amount of any trust...

58The amount of any payment, other than a war pension,...

59Any payment made by a local authority, or by the...

60Any payment made under regulations made under section 57 of...

61Any payment made to the applicant pursuant to regulations under...

62Any payment made to the applicant in accordance with regulations...

SCHEDULE 11Students

1Interpretation

2Treatment of Students

3Students who are excluded from entitlement to a council tax reduction under an authority’s scheme

4Calculation of grant income

5Calculation of covenant income where a contribution is assessed

6Covenant income where no grant income or no contribution is assessed

7Relationship with amounts to be disregarded under Schedule 9

8Other amounts to be disregarded

9Treatment of student loans

10Treatment of fee loans

11Treatment of payments from access funds

12Disregard of contribution

13Further disregard of student’s income

14Income treated as capital

15Disregard of changes occurring during summer vacation

SCHEDULE 12All applicants: matters that must be included in an authority’s scheme — procedural matters

PART 1Procedure for an application for a reduction under an authority’s scheme

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

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

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

4Where an application made in writing is defective because—

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

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

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

PART 2Procedure for making an appeal

8Procedure by which a person may make an appeal against certain decisions of the authority

9The authority must— (a) consider the matter to which the...

10Where, following notification under paragraph 9(b)(i) or (ii), the person...

PART 3Procedure for applying for a discretionary reduction

11Procedure for an application at an authority for a reduction under section 13A(1)(c) of the 1992 Act

PART 4Electronic communication

12Interpretation

13Conditions for the use of electronic communication

14Use of intermediaries

15Effect of delivering information by means of electronic communication

16Proof of identity of sender or recipient of information

17Proof of delivery of information

18Proof of content of information

SCHEDULE 13All applicants: matters that must be included in an authority’s scheme — other matters

PART 1Applications

1Who may make an application

2Date on which an application is made

3Back-dating of applications: pensioners

4Back-dating of applications: persons who are not pensioners

5Evidence and information

6Amendment and withdrawal of application

7Duty to notify changes of circumstances

PART 2Decisions by an authority

8Decision by an authority

9Notification of decision

PART 3Award or payment of reduction

10The award or payment of a reduction under a scheme

SCHEDULE 14Matters to be included in a notification

1The statement of matters to be included in any notification...

2Every notification must include a statement as to the right...

3Every notification notice must include a statement as to the...

PART 2Awards of reductions where state pension credit or extended payment (qualifying contributory benefits) is payable: pensioners

4(1) Where a pensioner who is in receipt of state...

PART 3Awards of reductions where state pension credit not in payment: pensioners

5Where a pensioner who is not in receipt of state...

PART 4Notice where no award of a reduction is made: pensioners

6Where a pensioner is not awarded a reduction under an...

PART 5Awards of reductions where income support, income-based jobseeker’s allowance, income-related employment and support allowance, an extended payment or an extended payment (qualifying contributory benefits) is payable: persons who are not pensioners

7(1) Where a person who is not a pensioner and...

PART 6Awards of reduction where universal credit is payable: persons who are not pensioners

8Where a person who is not a pensioner and who...

PART 7Awards of reduction where no income support, income-based jobseeker’s allowance, income-related employment and support allowance or universal credit is payable: persons who are not pensioners

9Where a person who is not a pensioner and who...

PART 8Notice where no award of a reduction is made: persons who are not pensioners

10Where a person who is not a pensioner is not...

PART 9Notice where income of non-dependant is treated as applicant’s income: pensioners and persons who are not pensioners

11Where an authority makes a decision under its scheme to...

2012 No.3144 (W.316)

COUNCIL TAX, WALES

The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 (revoked)F1

Made19 December 2012

Coming into force in accordance with regulation 1(2)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .