The Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2012 (revoked)

1Title, commencement and application

2Default scheme

SCHEDULECouncil Tax Reduction Schemes (Default Scheme) (Wales)

PART 1Introduction

PART 2Interpretation

2Interpretation

3Application of scheme: pensioners and persons who are not pensioners

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 3Procedural matters

11Procedure for reduction applications and appeals against reduction decisions

PART 4Classes of person entitled to a reduction under this scheme

12Classes of person entitled to a reduction under this scheme

13Class A: pensioners whose income is less than the applicable amount

14Class B: pensioners whose income is greater than the applicable amount

15Class C: persons who are not pensioners whose income is less than the applicable amount

16Class D: persons who are not pensioners whose income is greater than the applicable amount

17Periods of absence from a dwelling

PART 5Classes of person excluded from this scheme

18Classes of person excluded from this scheme

19Class of person excluded from this scheme: persons treated as not being in Great Britain

20Class of person excluded from this scheme: persons subject to immigration control

21Class of person excluded from this scheme: capital limit

22Class of person excluded from this scheme: students

PART 6Applicable amounts for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

23Applicable amounts: pensioners

24Applicable amounts: persons who are not pensioners

25Polygamous marriages: persons who are not pensioners

26Applicable amount: persons who are not pensioners who have an award of universal credit

PART 7Maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

27Maximum council tax reduction under this scheme: pensioners and persons who are not pensioners

28Non-dependant deductions: pensioners and persons who are not pensioners

PART 8Amount of reduction under this scheme

29Amount of reduction under this scheme: Classes A to D

PART 9Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

CHAPTER 1Income and capital: general

30Calculation of income and capital: applicant’s family and polygamous marriages

31Circumstances in which capital and income of non-dependant is to be treated as applicant's

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

32Pensioners in receipt of guarantee credit

33Calculation of pensioner’s income in savings credit only cases

CHAPTER 3Income and capital where there is an award of universal credit

34Calculation of income and capital: persons who are not pensioners who have an award of universal credit

CHAPTER 4Income: other pensioners

35Calculation of income and capital where state pension credit is not payable: pensioners

36Meaning of “income”: pensioners

37Calculation of weekly income: pensioners

38Earnings of employed earners: pensioners

39Calculation of net earnings of employed earners: pensioners

40Calculation of earnings of self-employed earners: pensioners

41Earnings of self-employed earners: pensioners

42Notional income: pensioners

43Income paid to third parties: pensioners

CHAPTER 5Income: persons who are not pensioners

44Average weekly earnings of employed earners: persons who are not pensioners

45Average weekly earnings of self-employed earners: persons who are not pensioners

46Average weekly income other than earnings: persons who are not pensioners

47Calculation of weekly income of employed earners: persons who are not pensioners

48Earnings of employed earners: persons who are not pensioners

49Calculation of net earnings of employed earners: persons who are not pensioners

50Earnings of self-employed earners: persons who are not pensioners

51Calculation of income other than earnings: persons who are not pensioners

52Capital treated as income: persons who are not pensioners

53Notional income: persons who are not pensioners

CHAPTER 6Income: pensioners and persons who are not pensioners

54Calculation of income on a weekly basis

55Treatment of child care charges

56Calculation of average weekly income from tax credits

57Disregard of changes in tax, contributions etc

58Calculation of net profit of self-employed earners

59Calculation of deduction of tax and contributions of self-employed earners

CHAPTER 7Capital

60Calculation of capital

61Income treated as capital: persons who are not pensioners

62Calculation of capital in the United Kingdom

63Calculation of capital outside the United Kingdom

64Notional capital

65Diminishing notional capital rule: pensioners

66Diminishing notional capital rule: persons who are not pensioners

67Capital jointly held

68Calculation of tariff income from capital: pensioners

69Calculation of tariff income from capital: persons who are not pensioners

PART 10Students

CHAPTER 1General

70Interpretation

71Treatment of students

72Students who are excluded from entitlement to a council tax reduction under this scheme

CHAPTER 2Income

73Calculation of grant income

74Calculation of covenant income where a contribution is assessed

75Covenant income where no grant income or no contribution is assessed

76Relationship with amounts to be disregarded under Schedule 7

77Other amounts to be disregarded

78Treatment of student loans

79Treatment of fee loans

80Treatment of payments from access funds

81Disregard of contribution

82Further disregard of student’s income

83Income treated as capital

84Disregard of changes occurring during summer vacation

PART 11Extended reductions

85Extended reductions: pensioners

86Extended reductions (qualifying contributory benefits): pensioners

87Duration of extended reduction period (qualifying contributory benefits): pensioners

88Amount of extended reduction (qualifying contributory benefits): pensioners

89Extended reductions (qualifying contributory benefits)-movers: pensioners

90Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of class A or B

91Continuing reductions where state pension credit claimed: pensioners

92Extended reductions: persons who are not pensioners (general)

93Extended reductions: persons who are not pensioners

94Duration of extended reduction period: persons who are not pensioners

95Amount of extended reduction: persons who are not pensioners

96Extended reductions-movers: persons who are not pensioners

97Relationship between extended reduction and entitlement to reduction by virtue of class C or D

98Extended reductions (qualifying contributory benefits): persons who are not pensioners

99Duration of extended reduction period (qualifying contributory benefits): persons who are not pensioners

100Amount of extended reduction (qualifying contributory benefits): persons who are not pensioners

101Extended reductions (qualifying contributory benefits)-movers: persons who are not pensioners

102Relationship between extended reduction (qualifying contributory benefits) and entitlement to reduction by virtue of class C or D

103Extended reductions: movers into the authority’s area

PART 12Period of entitlement and change of circumstances

104Date on which entitlement begins

105Date on which change of circumstances is to take effect

106Change of circumstances where state pension credit in payment

PART 13Applications

107Who may make an application

108Date on which an application is made

109Back-dating of applications: pensioners

110Back-dating of applications: persons who are not pensioners

111Evidence and information

112Amendment and withdrawal of application

113Duty to notify changes of circumstances

PART 14Decisions by authority

114Decision by authority

115Notification of decision

PART 15Award or payment of reduction

116The award or payment of a reduction under this scheme

SCHEDULE 1Procedural matters

PART 1Procedure for an application for a reduction under this scheme

1Procedure by which a person may apply for a reduction under this 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 to the 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 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 3Applicable amounts: persons who are not pensioners

1Personal allowances

2For the purposes of paragraph 1 of this Schedule an...

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

4Family premium

5Except as provided in paragraph 6 of this Schedule, the...

6Subject to paragraph 7 of this Schedule, where an applicant...

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 of this Schedule the applicant is...

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 £28.45.

24The amount of the support component is £34.80.

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 of this Schedule, the amount...

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

SCHEDULE 4Sums disregarded from applicant’s earnings: pensioners

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

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 37(9)(b)...

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

SCHEDULE 5Amounts 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 6Sums 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 7Sums 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—...

20Subject to paragraph 40 of this Schedule, £10 of any...

21Subject to paragraph 40 of this Schedule, £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...

27Where the applicant occupies a dwelling as the applicant’s home...

28(1) Any income in kind, except where paragraph 51(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 61...

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...

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

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 this scheme to which the applicant is...

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 8Capital 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 of this Schedule any amount...

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 purposes 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 9Capital 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 paragraphs 52 or 78...

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 10Matters 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 this...

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 the authority makes a decision under paragraph 31 of...

2012 No. 3145 (W.317)

COUNCIL TAX, WALES

The Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2012 (revoked)F1

Made19 December 2012

Coming into force in accordance with regulation 1(2)

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