Council Tax Reduction Scheme 2024 to 2025

2.1 In this policy:

• ‘the 1992 Act’ means the Local Government Finance Act 1992
• ‘the 2000 Act’ means the Electronic Communications Act 2000
• ‘Abbeyfield Home’ means an establishment run by the Abbeyfield Society including all bodies corporate or incorporate which are affiliated to that Society
• ‘adoption leave’ means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996
• ‘an AFIP’ means an armed forces independence payment payable in accordance with an armed and reserve forces compensation scheme established under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004
• ‘applicant’ means a person who the authority designates as able to claim Council Tax reduction

for the purposes of this policy all references are in the masculine gender but apply equally to male and female

• ‘application’ means an application for a reduction under this scheme
• ‘attendance allowance’ means:
  • an attendance allowance under Part 3 of the Act
  • an increase of disablement pension under section 104 or 105 of the Act
  • a payment under regulations made in exercise of the power conferred by paragraph 7(2)(b) of Part 2 of Schedule 8 to the Act
  • an increase of an allowance which is payable in respect of constant attendance under paragraph 4 of Part 1 of Schedule 8 to the Act
  • a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983or any analogous payment
  • any payment based on need for attendance which is paid as part of a war disablement pension
• 'the authority’ means a billing authority in relation to whose area this scheme has effect by virtue of paragraph 4(6) of Schedule 1A to the 1992 Act
• ‘basic rate’, where it relates to the rate of tax, has the same meaning as in the Income Tax Act 2007 (see section 989 of that Act)
• ‘board and lodging accommodation’ means accommodation provided to a family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which both are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of his family) and are consumed in that accommodation or associated premises
• 'care home' has the meaning given by section 3 of the Care Standards Act 2000 and in Scotland means a care home service within the meaning given by section 2(3) of the Regulation of Care (Scotland) Act 2001 and i n Northern Ireland means a nursing home within the meaning of Article 11 of the Health and Personal Social Services Quality Improvement and Regulation) (Northern Ireland) Order 2003 or a residential care home, within the meaning of Article 10 of that Order
• ‘the Caxton Foundation’ means the charitable trust of that name established on 28th March 2011 out of funds provided by the Secretary of State for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions; ‘child’ means a person under the age of 16
• ‘child benefit’ has the meaning given by section 141 of the SSCBA as amended by The Child Benefit (General), Child Tax Credit (Amendment) Regulations 2014 and The Child Benefit (General) (Amendment) Regulations 2015
• ‘child tax credit’ means a child tax credit under section 8 of the Tax Credits Act 2002;
• the Children Order’ means the Children (Northern Ireland) Order 1995
• ‘claim’ means a claim for Council Tax reduction
• ‘close relative’ means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, stepparent, step-son, step-daughter, brother, sister, or if any of the preceding persons is one member of a couple, the other member of that couple
• ‘contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act 2007 as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance and a contributory allowance under Part 1 of the Welfare Reform Act 2007 as that Part has effect apart from those provisions
• ‘converted employment and support allowance’ means an employment and support allowance which is not income-related and to which a person is entitled as a result of a conversion decision within the meaning of the Employment and Support Allowance (Existing Awards) Regulations
• ‘Council Tax reduction (or reduction)’ means Council Tax reduction as defined by S13a Local Government Finance Act 1992 (as amended)
• ‘couple’ means:
  • two people who are married to, or civil partners of, each other and are members of the same household; or
  • a man and a woman who are not married to each other but are living together as if they were a married couple or civil partners
• ‘date of claim’ means the date on which the claim is made, or treated as made, for the purposes of this policy
• ‘designated authority’ means any of the following; the local authority; or a person providing services to, or authorised to exercise any function of, any such authority;
• 'designated office’ means the office designated by the authority for the receipt of claims for Council Tax reduction:
  • by notice upon or with a form approved by it for the purpose of claiming Council Tax reduction; or
  • by reference upon or with such a form to some other document available from it and sent by electronic means or otherwise on application; or
  • by any combination of the provisions set out in the 2 sub-paragraphs above
• ‘disability living allowance’ means a disability living allowance under section 71 of the Act; ‘dwelling’ has the same meaning in section 3 or 72 of the 1992 Act;
• 'earnings’ has the meaning prescribed in section 25 or, as the case may be, 27
• ‘the Eileen Trust’ means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions
• ‘electronic communication’ has the same meaning as in section 15(1) of the 2000 Act; ‘employed earner’ is to be construed in accordance with section 2(1)(a) of the Act and also includes a person who is in receipt of a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay or statutory maternity pay
• 'Employment and Support Allowance Regulations’ means the Employment and Support Allowance Regulations 2008 and the Employment and Support Regulations 2013 as appropriate
• ‘Employment and Support Allowance (Existing Awards) Regulations’ means the Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010
• ‘family’ has the meaning assigned to it by section 137(1) of the Act and Section 9 of this scheme
• ‘the Fund’ means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 or, in Scotland, on 10th April 1992
• ‘a guaranteed income payment’ means a payment made under article 14(1)(b) or article 21(1)(a) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005(b)
• ‘he, him, his’ also refers to the feminine within this policy
• ‘housing benefit’ means housing benefit under Part 7 of the Act
• ‘the Housing Benefit Regulations’ means the Housing Benefit Regulations 2006
• ‘Immigration and Asylum Act’ means the Immigration and Asylum Act 1999
• ‘an income-based jobseeker’s allowance’ and ‘a joint-claim jobseeker’s allowance’ have the same meaning as they have in the Jobseekers Act by virtue of section 1(4) of that Act
• ‘income-related employment and support allowance’ means an income-related allowance under Part 1 of the Welfare Reform Act 2007
• ‘Income Support Regulations’ means the Income Support (General) Regulations 1987(a)
• ‘independent hospital’:
  • in England, means a hospital as defined by section 275 of the National Health Service Act 2006 that is not a health service hospital as defined by that section
  • in Wales, has the meaning assigned to it by section 2 of the Care Standards Act 2000
  • in Scotland, means an independent health care service as defined in section 2(5)(a) and (b) of the Regulation of Care (Scotland) Act 2001
• ‘the Independent Living Fund (2006)’ means the Trust of that name established by a deed dated 10th April 2006 and made between the Secretary of State for Work and Pensions of the one part and Margaret Rosemary Cooper, Michael Beresford Boyall and Marie Theresa Martin of the other part
• ‘invalid carriage or other vehicle’ means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;
• 'Jobseekers Act’ means the Jobseekers Act 1995
• ‘Jobseeker’s Allowance Regulations’ means the Jobseeker’s Allowance Regulations 1996 and Jobseeker’s Allowance Regulations 2013 as appropriate
• ‘limited capability for work’ has the meaning given in section 1(4) of the Welfare Reform Act
• ‘limited capability for work-related activity’ has the meaning given in section 2(5) of the Welfare Reform Act 2007
• ‘the London Bombing Relief Charitable Fund’ means the company limited by guarantee (number 5505072), and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005
• ‘lone parent’ means a person who has no partner and who is responsible for and a member of the same household as a child or young person
• ‘the Macfarlane (Special Payments) Trust’ means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia
• ‘the Macfarlane (Special Payments) (No.2) Trust’ means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;
• 'the Macfarlane Trust’ means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia
• ‘main phase employment and support allowance’ means an employment and support allowance where the calculation of the amount payable in respect of the applicant includes a component under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act 2007 except in Part 1 of Schedule 1
• ‘maternity leave’ means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part 8 of the Employment Rights Act 1996
• ‘member of a couple’ means a member of a married or unmarried couple
• ‘member of the work-related activity group” means a claimant who has or is treated as having limited capability for work
• ‘MFET Limited’ means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products
• ‘net earnings’ means such earnings as are calculated in accordance with this scheme
• 'net profit’ means such profit as is calculated in accordance with this scheme
• ‘the New Deal options’ means the employment programmes specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations and the training scheme specified in regulation 75(1)(b)(ii) of those Regulations
• ‘new dwelling’ means, for the purposes of the definition of ‘second authority’ and sections 60C, and 61C the dwelling to which an applicant has moved, or is about to move, in which the applicant is or will be resident
• ‘occupational pension’ means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases
• ‘ordinary clothing or footwear’ means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities
• ‘partner’ means:
  • where an applicant is a member of a couple, the other member of that couple; or
  • where an applicant is polygamously married to two or more members of his household, any such member to whom he is married
• ‘paternity leave’ means a period of absence from work on leave by virtue of section 80A or 80B of the Employment Rights Act 1996
• ‘payment’ includes part of a payment
• ‘pensionable age’ has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 as amended by the Public Services Pension Act 2013 and Pensions Act 2014
• ‘pension fund holder’ means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers, or scheme administrators, as the case may be, of the scheme concerned
• ‘pensioner’ a person who has attained the age at which pension credit can be claimed
• ‘person affected’ shall be construed as a person to whom the authority decides is affected by any decision made by the council
• ‘personal independence payment’ has the meaning given by Part 4 of the Welfare Reform Act 2012 and the Social Security (Personal Independence Payments) 2013
• 'person treated as not being in Great Britain’ has the meaning given by section 7
• personal pension scheme’ means:
  • a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993 as amended by the Public Service Pension Act 2013
  • an annuity contractor trust scheme approved under section 20 or 21of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) or that Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 of the Finance Act 2004
  • a personal pension scheme approved under Chapter 4 of Part 14 of the Income and Corporation Taxes Act 1988 which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(g) of Schedule 36 to the Finance Act 2004
• ‘policy of life insurance’ means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life
• polygamous marriage' means a marriage to which section 133(1) of the Act refers namely:
  • a person is a husband or wife by virtue of a marriage entered into under law which permits polygamy; and
  • either party to the marriage has for the time being any spouse additional to the other party
• ’public authority’ includes any person certain of whose functions are functions of a public nature
• qualifying age for state pension credit’ means (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002:
  • in the case of a woman, pensionable age; or
  • in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man
• 'qualifying contributory benefit’ means:
  • severe disablement allowance
  • incapacity benefit
  • contributory employment and support allowance
• ‘qualifying course’ means a qualifying course as defined for the purposes of Parts 2 and 4 of the Job Seeker’s Allowance Regulations 1996
• qualifying income-related benefit’ means:
  • income support
  • income-based jobseeker’s allowance
  • income-related employment and support allowance
• 'qualifying person’ means a person in respect of whom payment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the London Bombings Relief Charitable Fund
• ‘reduction week’ means a period of seven consecutive days beginning with a Monday and ending with a Sunday
• ‘relative’ means a close relative, grandparent, grandchild, uncle, aunt, nephew or niece
• 'relevant authority’ means an authority administering Council Tax reduction
• ‘relevant week’ In relation to any particular day, means the week within which the day in question falls
• ‘resident’ has the meaning it has in Part 1 or 2 of the 1992 Act
• ‘self-employed earner’ is to be construed in accordance with section 2(1)(b) of the Act
• ‘self-employment route’ means assistance in pursuing self-employed earner’s employment whilst participating in:
  • an employment zone programme
  • a programme provided or other arrangements made pursuant to section 2 of the 1973 Act (functions of the Secretary of State) or section 2 of the Enterprise and New Towns (Scotland) Act 1990 (functions in relation to training for employment, etc.)
  • the Employment, Skills, and Enterprise Scheme
  • a scheme prescribed in regulation 3 of the Jobseeker’s Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations 2013
  • Back to Work scheme
• ‘single applicant’ means an applicant who neither has a partner nor is a lone parent
• ‘the Skipton Fund’ means the ex-gratia payment scheme administered by the Skipton Fund Limited, incorporated on 25th March 2004, for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with the scheme’s provisions
• ’special account’ means an account as defined for the purposes of Chapter 4A of Part 8 of the Jobseeker’s Allowance Regulations or Chapter 5 of Part 10 of the Employment and Support Allowance Regulations
• ‘sports award’ means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section
• ‘the SSCBA’ means the Social Security Contributions and Benefits Act 1992
• ‘State Pension Credit Act’ means the State Pension Credit Act 2002
• ‘student’ has the meaning prescribed in section 43
• ‘subsistence allowance’ means an allowance which an employment zone contractor has agreed to pay to a person who is participating in an employment zone programme
• ‘ reduction week’ means a period of 7 consecutive days commencing upon a Monday and ending on a Sunday
• ‘the Tax Credits Act’ means the Tax Credits Act 2002
• ‘tax year’ means a period beginning with 6th April in one year and ending with 5th April in the next
• ‘training allowance’ means an allowance (whether by way of periodical grants or otherwise) payable:
  • out of public funds by a Government department or by or on behalf of the Secretary of State, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise, the Young People’s Learning Agency for England, the Chief Executive of Skills Funding or Welsh Ministers
  • to a person for his maintenance or in respect of a member of his family; and
  • for the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, the department or approved by the department in relation to him or so provided or approved by or on behalf of the Secretary of State, Skills Development Scotland Scottish Enterprise or Highlands and Islands Enterprise or the Welsh Ministers

It does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than under arrangements made under section 2 of the 1973 Actor is training as a teacher.

• ‘the Trusts’ means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No. 2) Trust
• ‘Universal Credit’ means any payment of Universal Credit payable under:
  • the Welfare Reform Act 2012
  • the Universal Credit Regulations 2013
  • the Universal Credit (Consequential
  • Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013, Universal Credit (Miscellaneous Amendments) Regulations 2013 and
  • the Universal Credit (Transitional Provisions) Regulations 2014
• ‘Uprating Act’ means:
  • the Welfare Benefit Up-rating Act 2013
  • the Welfare Benefits Up-rating Order 2014
  • the Welfare Benefits Up-rating Order 2015
• ‘voluntary organisation’ means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit
• ’war disablement pension’ means any retired pay or pension or allowance payable in respect of disablement under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003
• ‘war pension’ means:
  • a war disablement pension
  • a war widow’s pension
  • a war widower’s pension
• ‘war widow’s pension’ means any pension or allowance payable to a woman as a widow under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person
• ‘war widower’s pension’ means any pension or allowance payable to a man as a widower or to a surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person
• ‘water charges’ means:
  • as respects England and Wales, any water and sewerage charges under Chapter 1 of Part 5 of the Water Industry Act 1991
  • as respects Scotland, any water and sewerage charges established by Scottish Water under a charges scheme made under section 29A of the Water Industry (Scotland) Act 2002, in so far as such charges are in respect of the dwelling which a person occupies as his home
• ‘week’ means a period of seven days beginning with a Monday
• ’Welfare Reform Act’ means the Welfare Reform Act 2007
• ‘Working Tax Credit Regulations’ means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 as amended

2.2 In this policy, where an amount is to be rounded to the nearest penny, a fraction of a penny shall be disregarded if it is less than half a penny and shall otherwise be treated as a whole penny.

2.3 For the purpose of this policy, a person is on an income-based jobseeker’s allowance on any day in respect of which an income-based jobseeker’s allowance is payable to him and on any day:

• in respect of which he satisfies the conditions for entitlement to an income-based jobseeker’s allowance but where the allowance is not paid in accordance with regulation 27A of the Jobseeker’s Allowance Regulations or section 19 or 20A or regulations made under section 17A of the Jobseekers Act (circumstances in which a jobseeker’s allowance is not payable); or
• which is a waiting day for the purposes of paragraph 4 of Schedule 1 to that Act and which falls immediately before a day in respect of which an income-based jobseeker’s allowance is payable to him or would be payable to him but for regulation 27A of the Jobseeker’s Allowance Regulations or section 19 or 20A or regulations made under section 17A of that Act
• in respect of which he is a member of a joint-claim couple for the purposes of the Jobseekers Act and no joint-claim jobseeker’s allowance is payable in respect of that couple as a consequence of either member of that couple being subject to sanctions for the purposes of section 20A of that Act
• in respect of which an income-based jobseeker’s allowance or a joint-claim jobseeker’s allowance would be payable but for a restriction imposed pursuant to section 6B, 7, 8 or 9 of the Social Security Fraud Act 2001 (loss of benefit provisions)

2.4 For the purposes of this policy, a person is on an income-related employment and support allowance on any day in respect of which an income-related employment and support allowance is payable to him and on any day:

• in respect of which he satisfies the conditions for entitlement to an income-related employment and support allowance but where the allowance is not paid in accordance with section 18 of the Welfare Reform Act disqualification; or
• which is a waiting day for the purposes of paragraph 2 of Schedule 2 to that Act and which falls immediately before a day in respect of which an income-related employment and support allowance is payable to him or would be payable to him but for section 18 of that Act

2.5 For the purposes of this policy, two persons shall be taken to be estranged only if their estrangement constitutes a breakdown of the relationship between them.

2.6 In this policy, references to any person in receipt of state pension credit includes a person who would be in receipt of state pension credit but for regulation 13 of the State Pension Credit Regulations 2002 (small amounts of state pension credit).

3.1 No person shall be entitled to reduction unless the criteria below in 3.2 is satisfied in relation both to the person making the claim and to any other person in respect of whom he is claiming reduction.

3.2 This subsection is satisfied in relation to a person if:

• the claim for reduction is accompanied by:
  • a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or
  • information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or
• the person makes an application for a national insurance number to be allocated to him which is accompanied by information or evidence enabling such a number to be so allocated and the application for reduction is accompanied by evidence of the application and information to enable it to be allocated

3.3 Paragraph 3.2 shall not apply:

• in the case of a child or young person in respect of whom Council Tax reduction is claimed
• to a person who:
  • is a person in respect of whom a claim for Council Tax reduction is made
  • is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act
  • is a person from abroad for the purposes of this scheme; and
  • has not previously been allocated a national insurance number

4.1 This scheme applies to a person if:

• he has not attained the qualifying age for state pension credit; or
• he has attained the qualifying age for state pension credit and he, or if he has a partner, his partner, is:
  • a person on income support, on income-based jobseeker’s allowance or an income-related employment and support allowance; or
  • a person with an award of universal credit

Persons treated as not being in Great Britain

5.1 Persons treated as not being in Great Britain are a class of person prescribed for the purposes of paragraph 2(9)(b) of Schedule 1A to the 1992 Act and which must not be included in an authority’s scheme.

5.2 Except where a person falls within paragraph (5) or (6), a person is to be treated as not being in Great Britain if the person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man, or the Republic of Ireland.

5.3 A person must not be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man, or the Republic of Ireland unless the person has a right to reside in one of those places.

5.4 For the purposes of paragraph (3), a right to reside does not include a right, which exists by virtue of, or in accordance with:

• regulation 13 of the EEA Regulations
• regulation 14 of the EEA Regulations, but only in a case where the right exists under that regulation because the person is:
  • a jobseeker for the purpose of the definition of “qualified person” in regulation 6 (1) of those Regulations, or
  • a family member (within the meaning of regulation 7 of those Regulations) of such a jobseeker
• regulation 15A (1) of the EEA Regulations, but only in a case where the right exists under that regulation because the applicant satisfies the criteria in paragraph (5) of that regulation of the Treaty on the Functioning of the European Union (in a case where the right to reside arises because a British citizen would otherwise be deprived of the genuine enjoyment of their rights as a European Union citizen)

5.4A For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of a person having been granted limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 by virtue of:

• (Removed by the Council Tax Reductions Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021
• Appendix EU to the immigration rules made under section 3(2) of that Act
• being a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules made under section 3 (2) of that Act; or
• having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules made under section 3 (2) of that Act.

5.4B Paragraph (Appendix EU to the immigration rules made under section 3 (2) of that Act;) does not apply to a person who:

• (a) has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland; and
• (b) would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph:
  • (Removed by the Council Tax Reductions Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021
  • Appendix EU to the immigration rules made under section 3(2) of that Act

5.4B Paragraph (Appendix EU to the immigration rules made under section 3(2) of that Act) does not apply to a person who:

• has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland; and
• would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph
  • (Removed by the Council Tax Reductions Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021
  • Appendix EU to the immigration rules made under section 3(2) of that Act

5.5 A person falls within this paragraph if the person is:

• a person granted leave in accordance with the immigration rules made under section 3(2) of the Immigration Act 1971, where such leave is granted by virtue of:
  • the Afghan Relocations and Assistance Policy or
  • the previous scheme for locally employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme)
• a person in Great Britain not coming within sub-paragraph (za) or (e) who left Afghanistan in connection with the collapse of the Afghan government that took place on 15th August 2021
• a person in Great Britain who was residing in Ukraine immediately before 1st January 2022, left Ukraine in connection with the Russian invasion which took place on 24th February 2022 and
  • has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971
  • has a right of abode in the United Kingdom within the meaning given in section 2 of that Act; or
  • does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act
• a person who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7th October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7th October 2023 or the violence which rapidly escalated in the region following the attack and
  • has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971
  • has a right of abode in the United Kingdom within the meaning given in section 2 of that Act, or
  • does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act
• (ze) a person who was residing in Sudan before 15th April 2023, left Sudan in connection with the violence which rapidly escalated on 15th April 2023 in Khartoum and across Sudan and
  • has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971
  • has a right of abode in the United Kingdom within the meaning given in section 2 of that Act; or
  • does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act
• (a) a qualified person for the purposes of regulation 6 of the EEA Regulations as a worker or a self-employed person
• (b) a family member of a person referred to in sub-paragraph (a); 
• (c) a person who has a right to reside permanently in the United Kingdom by virtue of regulation 15(1)(c), (d) or (e) of the EEA Regulations
• (ca) a family member of a relevant person of Northern Ireland, with a right to reside which falls within paragraph (4A)(b), provided that the relevant person of Northern Ireland falls within paragraph (5)(a), or would do so but for the fact that they are not an EEA national
• (cb) a frontier worker within the meaning of regulation 3 of the Citizens’ Rights (Frontier Workers) (EU Exit) Regulations 2020
• (cc) a family member of a person referred to in sub-paragraph (cb), who has been granted limited leave to enter, or remain in, the United Kingdom by virtue of Appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971 
• (d) a person recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967
• (e) a person who has been granted, or who is deemed to have been granted, leave outside the rules made under section 3(2) of the Immigration Act 1971
• (f) a person who has humanitarian protection granted under those rules
• (g) a person who is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act 1999 and who is in the United Kingdom as a result of his deportation, expulsion, or other removal by compulsion of law from another country to the United Kingdom
• (h) in receipt of income support or on an income-related employment and support allowance; or 
• (ha) in receipt of an income-based jobseeker’s allowance and has a right to reside other than a right to reside falling within paragraph (4).

5.6 A person falls within this paragraph if the person is a Crown servant or member of His Majesty’s forces posted overseas.

5.7 A person mentioned in sub-paragraph (6) is posted overseas if the person is performing overseas the duties of a Crown servant or member of His Majesty’s forces and was, immediately before the posting or the first of consecutive postings, habitually resident in the United Kingdom.

5.8 In this regulation:

• "claim for asylum” has the same meaning as in section 94(1) of the Immigration and Asylum Act 1999
• “Crown servant” means a person holding an office or employment under the Crown
• “EEA Regulations” means:
  • the Immigration (European Economic Area) Regulations 2006
  • the Immigration (European Economic Area) (Amendment) (No. 2) Regulations 2014
  • references to the EEA Regulations are to be read with Schedule 4 to the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) Regulations 2020
• “EEA national” has the meaning given in regulation 2(1) of the EEA Regulations
• “family member” has the meaning given in regulation 7(1)(a), (b) or (c) of the EEA Regulations, except that regulation 7(4) of the EEA Regulations does not apply for the purposes of paragraphs (4B) and (5)(ca)
• “relevant person of Northern Ireland” has the meaning given in Annex 1 of Appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971
• “His Majesty’s forces” has the same meaning as in the Armed Forces Act 2006

5.9 Persons subject to immigration control are a class of person prescribed for the purposes of paragraph 2(9)(b) of Schedule 1A to the 1992 Act and which must not be included in an authority’s scheme.

5.10 A person who is a national of a state which has ratified the European Convention on Social and Medical Assistance (done in Paris on 11th December 1953) or a state which has ratified the Council of Europe Social Charter (signed in Turin on 18th October 1961) and who is lawfully present in the United Kingdom is not a person subject to immigration control for the purpose of paragraph 5.9.

5.11 “Person subject to immigration control” has the same meaning as in section 115(9) of the Immigration and Asylum Act 1999.

6.1 The above does not apply to a person who, on 31st March 2015

• is liable to pay Council Tax at a reduced rate by virtue of a Council Tax reduction under an authority’s scheme established under section 13A (2) of the Act; and
• is entitled to an income-based jobseeker’s allowance, until the first of the events in paragraph 6.2 occurs

6.2 The events are:

• the person makes a new application for a reduction under an authority’s scheme established under section 13A (2) of the Act; or
• the person ceases to be entitled to an income-based jobseeker’s allowance

6.3 In this section “the Act” means the Local Government Finance Act 1992.

7.1 Where a person is absent from the dwelling throughout any day then no reduction shall be payable.

7.2 A person shall not, in relation to any day, which falls within a period of temporary absence from that dwelling, be a prescribed person under paragraph 7.1.

7.3 In paragraph 7.2, a ‘period of temporary absence’ means:

• (a) a period of absence not exceeding 13 weeks, beginning with the first whole day on which a person resides in residential accommodation where and for so long as:
  • the person resides in that accommodation
  • the part of the dwelling in which he usually resided is not let or sub-let and
  • that period of absence does not form part of a longer period of absence from the dwelling of more than 52 weeks, where he has entered the accommodation for the purpose of ascertaining whether it suits his needs and with the intention of returning to the dwelling if it proves not to suit his needs
• (b) a period of absence not exceeding 13 weeks, beginning with the first whole day of absence from the dwelling, where and for so long as:
  • the person intends to return to the dwelling
  • the part of the dwelling in which he usually resided is not let or sub-let; and
  • that period is unlikely to exceed 13 weeks; and
• (c) a period of absence not exceeding 52 weeks, beginning with the first whole day of absence, where and for so long as:
  • the person intends to return to the dwelling
  • the part of the dwelling in which he usually resided is not let or sub-let
  • the person is a person to whom paragraph 7.4 applies; and
  • the period of absence is unlikely to exceed 52 weeks or, in exceptional circumstances, is unlikely substantially to exceed that period

7.4 This paragraph applies to a person who is:

• (a) detained in custody on remand pending trial or required, as a condition of bail, to reside:
  • in a dwelling, other than the dwelling referred to in paragraph 7.1, or
  • in premises approved under section 13 of the Offender Management Act 2007 as amended by the Offender Rehabilitation Act 2014, or, detained in custody pending sentence upon conviction
• (b) resident in a hospital or similar institution as a patient
• (c) undergoing, or his partner or his dependent child is undergoing, in the United Kingdom or elsewhere, medical treatment, or medically approved convalescence, in accommodation other than residential accommodation
• (d) following, in the United Kingdom or elsewhere, a training course
• (e) undertaking medically approved care of a person residing in the United Kingdom or elsewhere
• (f) undertaking the care of a child whose parent or guardian is temporarily absent from the dwelling normally occupied by that parent or guardian for the purpose of receiving medically approved care of medical treatment
• (g) in the United Kingdom or elsewhere, receiving medically approved care provided in accommodation other than residential accommodation
• (h) a student
• (i) receiving care provided in residential accommodation other than a person to whom paragraph 7.3a) applies
• (j) has left the dwelling he resides in through fear of violence, in that dwelling, or by a person who was formerly a member of the family of the person first mentioned.

7.5 This paragraph applies to a person who is:

• detained in custody pending sentence upon conviction or under a sentence imposed by a court (other than a person who is detained in hospital under the provisions of the Mental Health Act 1983 (as amended by the Mental Health (Discrimination) Act 2013); and
• on temporary release from detention in accordance with Rules made under the provisions of the Prison Act 1952

7.6 Where paragraph 7.5 applies to a person, then, for any day when he is on temporary release:

• if such temporary release was immediately preceded by a period of temporary absence under paragraph 7.3 b) or c), he shall be treated, for the purposes of paragraph 7.1, as if he continues to be absent from the dwelling, despite any return to the dwelling
• for the purposes of paragraph 7.4 a), he shall be treated as if he remains in detention
• if he does not fall within sub-paragraph a), he is not considered to be a person who is liable to pay Council Tax in respect of a dwelling of which he is resident

7.7 In this section:

• 'medically approved’ means certified by a medical practitioner
• ‘patient’ means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution; ‘residential accommodation’ means accommodation which is provided
  • in a care home
  • in an independent hospital
  • in an Abbeyfield Home; or
  • in an establishment managed or provided by a body incorporated by Royal Charter or constituted by Act of Parliament other than a local social services authority
• ‘training course’ means a course of training or instruction provided wholly or partly by or on behalf of or in pursuance of arrangements made with, or approved by or on behalf of, Skills Development Scotland, Scottish Enterprise, Highlands and Islands Enterprise, a government department or the Secretary of State

8.1 Within the reduction scheme adopted by the Council ‘family’ means:

• a married or unmarried couple
• married or unmarried couple and a member of the same household for whom one of them is or both are responsible and who is a child or a young person
• two people of the same sex who are civil partners of each other and are members of the same household (with or without children)
• two people of the same sex who are not civil partners of each other but are living together as if they were civil partners (with or without children)
  • for the purposes of the above sub-paragraph two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex
• except in prescribed circumstances, a person who is not a member of a married or unmarried couple and a member of the same household for whom that person is responsible and who is a child or a young person

For the purposes of the scheme a child is further defined as a ‘child or young person’

A ‘child’ means a person under the age of 16 and a ‘Young Person’ is someone aged 16 or over but under 20 and who satisfies other conditions. These conditions are:

• they are aged 16, have left 'relevant education' or training, and 31 August following the sixteenth birthday has not yet been passed
• they are aged 16 or 17, have left education or training, are registered for work, education or training, are not in remunerative work and are still within their 'extension period'
• they are on a course of full-time non-advanced education, or are doing 'approved training', and they began that education or training before reaching the age of 19
• they have finished a course of full-time non-advanced education, but are enrolled on another such course (other than one provided as a result of their employment)
• they have left 'relevant education' or 'approved training' but have not yet passed their 'terminal date'

8.2 Paragraph 8.1 the definition of child or young person shall not apply to a person who is:

• on income support
• an income-based jobseeker’s allowance or an income related employment and support allowance; or be entitled to an award of Universal Credit; or
• a person to whom section 6 of the Children (Leaving Care) Act 2000 applies

8.3 The definition also includes a child or young person in respect of whom there is an entitlement to child benefit but only for the period that Child Benefit is payable.

9.1 Subject to the following paragraphs a person shall be treated as responsible for a child or young person who is normally living with him, and this includes a child or young person.

9.2 Where a child or young person spends equal amounts of time in different households, or where there is a question as to which household he is living in, the child or young person shall be treated for the purposes of paragraph 9.1 as normally living with:

• the person who is receiving child benefit in respect of him; or
• if there is no such person:
  • where only one claim for child benefit has been made in respect of him, the person who made that claim; or
  • in any other case the person who has the primary responsibility for him

9.3 For the purposes of this scheme a child or young person shall be the responsibility of only one person in any reduction week and any person other than the one treated as responsible for the child or young person under this section shall be treated as not so responsible.

10.1 Subject to paragraphs 10.2 and 10.3, the applicant and any partner and, where the applicant or his partner is treated as responsible for a child or young person, that child or young person and any child of that child or young person, shall be treated as members of the same household notwithstanding that any of them is temporarily absent from that household.

10.2 A child or young person shall not be treated as a member of the applicant’s household where he is:

• placed with the applicant or his partner by a local authority under section 23(2)(a) of the Children Act 1989 or by a voluntary organisation under section 59(1)(a) of that Act, or in Scotland boarded out with the applicant or his partner under a relevant enactment; or
• placed with the applicant or his partner prior to adoption; or
• placed for adoption with the applicant or his partner in accordance with the Adoption and Children Act 2002.

10.3 Subject to paragraph (4), paragraph (1) shall not apply to a child or young person who is not living with the applicant and he:

• is being looked after by, or in Scotland is in the care of, a local authority under a relevant enactment; or
• has been placed, or in Scotland boarded out, with a person other than the applicant prior to adoption; or
• has been placed for adoption in accordance with the Adoption and Children Act 2002 or the Adoption Agencies (Scotland) Regulations 2009; or in accordance with an adoption allowance scheme made under section 71 of the Adoption and Children (Scotland) Act 2007 (adoption allowances schemes).

10.4 The authority shall treat a child or young person to whom paragraph (3a) applies as being a member of the applicant’s household in any reduction week where:

• that child or young person lives with the applicant for part or all of that reduction week; and
• the authority considers that it is responsible to do so taking into account the nature and frequency of that child’s or young person’s visits

10.5 In this paragraph ‘relevant enactment’ means:

• the Army Act 1955
• the Air Force Act 1955
• the Naval Discipline Act 1957
• the Matrimonial Proceedings (Children) Act 1958
• the Social Work (Scotland) Act 1968
• the Family Law Reform Act 1969
• the Children and Young Persons Act 1969
• the Matrimonial Causes Act 1973
• the Children Act 1975
• the Domestic Proceedings and Magistrates’ Courts Act 1978
• the Adoption and Children (Scotland) Act 1978
• the Family Law Act 1986
• the Children Act 1989
• the Children (Scotland) Act 1995
• the Legal Aid, Sentencing and Punishment of Offenders Act 2012 as amended

11.1 The income and capital of an applicant’s partner within this scheme and for the purposes of claiming Council Tax reduction is to be treated as income and capital of the applicant and shall be calculated or estimated in accordance with the following provisions in like manner as for the applicant; and any reference to the ‘ applicant’ shall, except where the context otherwise requires be construed for the purposes of this scheme as if it were a reference to his partner.

11.2 Where an applicant or the partner of is married polygamously to two or more members of his household:

• the applicant shall be treated as possessing capital and income belonging to each such member; and
• the income and capital of that member shall be calculated in accordance with the following provisions of this scheme in like manner as for the applicant.

11.3 The income and capital of a child or young person shall not be treated as the income and capital of the applicant.

12.1 Any universal credit data or notification received by the authority may be used as a claim for reduction or in the assessment of Council Tax reduction including data received from the Secretary of State where the applicant no longer qualifies for a universal credit award.

12.2 In determining the income of an applicant:

• who has, or
• who (jointly with his partner) 

has an award of universal credit the authority may use the calculation or estimate of the income of the applicant, or the applicant and his partner jointly (as the case may be), made by the Secretary of State for the purpose of determining the award of universal credit. The authority may use any other assessment based on the information provided by the Secretary of State.

12.3 The authority may adjust the amount referred to in sub-paragraph (2) to take account of:

• income consisting of the award of universal credit
• any sum to be disregarded in the calculation of earnings
• any sum to be disregarded in the calculation of income other than earnings; and
• any sum which may be disregarded as the following elements:
  • Housing Element
  • Limited Capability for Work Element and the Limited Capability for Work Related Activity Element
  • Disabled Child Element
  • Carer Element

12.4 The amount for the award of universal credit is to be determined by multiplying the amount of the award by 12 and dividing the product by 52.

12.5 In determining the capital of an applicant:

• who has, or
• who (jointly with his partner) 

has an award of universal credit, the authority may use the calculation or estimate of the capital of the applicant, or the applicant and his partner jointly (as the case may be), made by the Secretary of State for the purpose of determining that award.

12.6 When considering any award of universal credit, the authority may amend elements within the universal credit award where there is evidence which supports that the universal credit award is incorrect.

13.1 For the purposes of this scheme the income of an applicant shall be calculated on a weekly basis by estimating the amount which is likely to be his average weekly income.

14.1 Where an applicant’s income consists of earnings from employment as an employed earner his average weekly earnings shall be estimated by the authority by reference to his actual earnings over a period determined by the authority as reasonable.

14.2 Where the applicant is recently employed and cannot furnish the appropriate evidence, the authority may require the applicant’s employer to furnish an estimate of the applicant’s likely weekly earnings over such period as the authority may require and the applicant’s average weekly earnings shall be estimated by reference to that estimate.

14.3 Where the amount of an applicant’s earnings changes during an award the authority shall estimate his average weekly earnings by reference to his likely earnings from the employment over such period as is appropriate in order that his average weekly earnings may be estimated accurately.

15.1 Where an applicant’s income consists of earnings from employment as a self-employed earner his average weekly earnings shall be estimated by reference to his earnings from that employment over such period as is appropriate in order that his average weekly earnings may be estimated accurately.

16.1 An applicant’s income which does not consist of earnings shall be estimated over such period as is appropriate in order that his average weekly income may be estimated accurately.

17.1 Where this section applies, the period over which a tax credit is to be taken into account shall be the period set out in paragraph (2)

17.2 Where the instalment in respect of which payment of a tax credit is made is:

• a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid
• a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid
• a two-weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid
• a four-weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid

17.3 For the purposes of this section ‘tax credit’ means child tax credit or working tax credit.

18.1 For the purposes of this scheme where the period in respect of which a payment is made:

• does not exceed a week, the weekly amount shall be the amount of that payment
• exceeds a week, the weekly amount shall be determined:
  • in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52
  • in any other case, by dividing the amount of the payment by the number equal to the number of days in the period to which it relates and multiplying the quotient by 7

18.2 The weekly amount of earnings of an applicant shall be determined by dividing his earnings over the assessment period by the number equal to the number of days in that period and multiplying the quotient by 7.

19.1 Earnings means in the case of employment as an employed earner, any remuneration or profit derived from that employment and includes:

• any bonus or commission
• any payment in lieu of remuneration except any periodic sum paid to an applicant on account of the termination of his employment by reason of redundancy
• any payment in lieu of notice, or any lump sum payment intended as compensation for the loss of employment but only in so far as it represents loss of income
• any holiday pay except any payable more than 4 weeks after termination or interruption of the employment
• any payment by way of a retainer
• any payment made by the applicant’s employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the applicant’s employer in respect of:
  • travelling expenses incurred by the applicant between his home and his place of employment
  • expenses incurred by the applicant under arrangements made for the care of a member of his family owing to the applicant’s absence from home
• any award of compensation made under section 112(4) or 117(3)(a) of the Employment Rights Act 1996 (remedies and compensation for unfair dismissal)
• any payment or remuneration made under section 28, 34, 64, 68 or 70 of the Employment Rights Act 1996 (right to guarantee payments, remuneration on suspension on medical or maternity grounds, complaints to employment tribunals)
• any such sum as is referred to in section 112 of the Act (certain sums to be earnings for social security purposes)
• any statutory sick pay, statutory maternity pay, statutory paternity pay, or statutory adoption pay, or a corresponding payment under any enactment having effect in Northern Ireland
• any remuneration paid by or on behalf of an employer to the applicant who for the time being is on maternity leave, paternity leave or adoption leave or is absent from work because he is ill
• the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001 as amended

19.2 Earnings shall not include:

• any payment in kind
• any payment in respect of expenses wholly, exclusively, and necessarily incurred in the performance of the duties of employment
• any occupational pension

20.1 For the purposes of this scheme, the earnings of an applicant derived or likely to be derived from employment as an employed earner to be taken into account shall be his net earnings.

20.2 There shall be disregarded from an applicant’s (or their partner’s) net earnings, amounts as specified in Schedule 4 of this scheme. This shall apply irrespective of the applicant’s household and only one disregard shall be applied per claim.

20.3 Net earnings shall be calculated by taking into account the gross earnings of the applicant from that employment over the assessment period, less:

• any amount deducted from those earnings by way of:
  • income tax
  • primary Class 1 National Insurance contributions
• one-half of any sum paid by the applicant by way of a contribution towards an occupational pension scheme
• one-half of the amount calculated in accordance with paragraph 26.5 in respect of any qualifying contribution payable by the applicant

20.4 In this section ‘qualifying contribution’ means any sum which is payable periodically as a contribution towards a personal pension scheme.

20.5 The amount in respect of any qualifying contribution shall be calculated by multiplying the daily amount of the qualifying contribution by the number equal to the number of days in the assessment period; and for the purposes of this section the daily amount of the qualifying contribution shall be determined:

• where the qualifying contribution is payable monthly, by multiplying the amount of the qualifying contribution by 12 and dividing the product by 365
• in any other case, by dividing the amount of the qualifying contribution by the number equal to the number of days in the period to which the qualifying contribution relates

20.6 Where the earnings of an applicant are estimated an appropriate estimate of net earnings shall be determined in line with paragraph (3) above.

21.1 ‘Earnings’, in the case of employment as a self-employed earner, means the gross income of the employment.

21.2 ‘Earnings’ shall not include any payment in respect of a person accommodated with the applicant under arrangements made by a local authority or voluntary organisation and payments made to the applicant by a health authority, local authority or voluntary organisation in respect of persons temporarily in the applicant’s care nor shall it include any sports award.

21.3 This paragraph applies to:

• royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trademark; or
• any payment in respect of any:
  • book registered under the Public Lending Right Scheme 1982; or
  • work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982, where the applicant is the first owner of the copyright, design, patent or trademark, or an original contributor to the book of work concerned

22.1 For the purposes of this scheme the earnings of an applicant to be taken into account shall be:

• (a) in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment
• (b) in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners’ Benefits) Regulations 1975, his share of the net profit derived from that employment, less:
  • an amount in respect of income tax and of national insurance contributions payable under this scheme; and
  • one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

22.2 There shall be disregarded from an applicant’s (or their partner’s) net earnings, amounts as specified in Schedule 4 of this scheme. This shall apply irrespective of the applicant’s household and only one disregard shall be applied per claim.

22.3 The net profit of the employment must be calculated by taking into account the earnings for the employment over the assessment period less:

• (a) any expenses wholly and exclusively incurred in that period for the purposes of that employment
• (b) an amount in respect of:
  • income tax, and 
  • national insurance contributions payable calculated in accordance with section 22; and 
  • one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium

22.4 For the purposes of paragraph (1b) the net profit of the employment shall be calculated by taking into account the earnings of the employment over the assessment period less, any expenses wholly and exclusively incurred in that period for the purposes of the employment.

22.5 No deduction shall be made under paragraph (3 a) or (4), in respect of:

• any capital expenditure
• the depreciation of any capital asset 
• any sum employed or intended to be employed in the setting up or expansion of the employment
• any loss incurred before the beginning of the assessment period
• the repayment of capital on any loan taken out for the purposes of the employment
• any expenses incurred in providing business entertainment
• any debts, except bad debts proved to be such, but this sub-paragraph shall not apply to any expenses incurred in the recovery of a debt.

22.6 A deduction shall be made under paragraph (3 a) or (4) in respect of the repayment of capital on any loan used for:

• he replacement in the course of business of equipment or machinery; and
• the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair

22.7 The authority shall refuse to make deduction in respect of any expenses where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.

22.8 For the avoidance of doubt:

• deduction shall not be made in respect of any sum unless it has been expended for the purposes of the business
• a deduction shall be made thereunder in respect of:
  • the excess of any value added tax paid over value added tax received in the assessment period
  • any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair
  • any payment of interest on a loan taken out for the purposes of the employment

22.9 Where an applicant is engaged in employment, as a child minder the net profit of the employment shall be one-third of the earnings of that employment, less an amount in respect of:

• income tax; and
• national insurance contributions calculated in accordance with section 22
• one-half of the amount any qualifying pension contribution in accordance with (11).

22.10 For the avoidance of doubt where an applicant is engaged in employment as a self-employed earner, and he is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of his employments shall not be offset against his earnings in any other of his employments.

22.11 The amount in respect of any qualifying premium shall be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period; and for the purposes of this section the daily amount of the qualifying premium shall be determined:

• where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and divided the product by 365
• in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.

22.12 In this section, ‘qualifying premium’ means any premium which is payable periodically in respect of a personal pension scheme and is so payable on or after the date of claim.

23.1 The amount to be deducted in respect of income tax under section 28 shall be calculated on the basis of the amount of chargeable income and as if that income were assessable to income tax at the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988(personal allowances) as is appropriate to his circumstances; but, if the assessment period is less than a year, the earnings to which the basic rate is to be applied and the amount of the personal reliefs deductible under this paragraph shall be calculated on a pro rata basis.

23.2 The amount to be deducted in respect of national insurance contributions under section shall be the total of:

• the amount of Class 2 National Insurance contributions payable at the rate applicable to the assessment period except where the applicant’s chargeable income is less than the amount specified in section 11(4) of the Act (small profits threshold) for the tax year applicable to the assessment period; but if the assessment period is less than a year, the amount specified for that tax year shall be reduced pro rata; and
• the amount of Class 4 contributions (if any) which would be payable under section 15 of the Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period; but if the assessment period is less than a year, those limits shall be reduced pro rata

23.3 In this section ‘chargeable income’ means:

• the earnings derived from the employment less any expenses deducted under section 22
• in the case of employment as a child minder, one-third of the earnings of that employment

24.1 For the purposes of this scheme, the income of an applicant which does not consist of earnings to be taken into account shall be his gross income and any capital treated as income under section 25.

24.2 There shall be disregarded from the calculation of an applicant’s gross income any sum, where applicable, specified in Schedule 2.

24.3 Where the payment of any benefit under the benefit Acts is subject to any deduction by way of recovery the amount to be taken into account shall be the gross amount payable.

24.4 Where the applicant or, where he is a member of a couple, his partner is receiving a contributory employment and support allowance and that benefit has been reduced under regulation 63 of the Employment and Support Allowance Regulations, the amount of that benefit to be taken into account is the amount as if it had not been reduced.

24.5 Where an award of any working tax credit or child tax credit under the Tax Credits Act is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.

24.6 ‘Tax year’ means a period beginning with 6th April in one year and ending with 5th April in the next.

24.7 Paragraphs (7),(8), (9) and (10) apply to any applicant who is a student. Paragraph (8) and (9) apply where a relevant payment has been made to a person in an academic year; and that person abandons, or is dismissed from, his course of study before the payment to him of the final instalment of the relevant payment.

24.8 Where a relevant payment is made quarterly, the amount of a relevant payment to be taken into account for the assessment period for the purposes of paragraph (1) in respect of a person to whom paragraph (7) applies, shall be calculated by applying the formula

A - (BxC) divided by D

Where:

• A = the total amount of the relevant payment which that person would have received had he remained a student until he last day of the academic term in which he abandoned, or was dismissed from, his course
• B = the number of reduction weeks from the reduction week immediately following that which includes the first day of that academic year to the reduction week which includes the day on which the person abandoned, or was dismissed from, his course
• C = the weekly amount of the relevant payment, before the application of the £10 disregard, which would have been taken into account as income had the person not abandoned or been dismissed from, his course and, in the case of a person who was not entitled to Council Tax reduction immediately before he abandoned or was dismissed from his course, had that person, at that time, been entitled to housing benefit
• D = the number of reduction weeks in the assessment period

24.9 Where a relevant payment is made by two or more instalments in a quarter, the amount of a relevant payment to be taken into account for the assessment period for the purposes of paragraph (1) in respect of a person to whom paragraph (8) applies, shall be calculated by applying the formula in paragraph (8) but as if:

• A = the total amount of relevant payments which that person received, or would have received from the first day of the academic year to the day the person abandoned the course or was dismissed from it

24.10 In this section– ‘academic year’ and ‘student loan’ shall have the same meanings as for the purposes of this scheme, ‘assessment period’ means:

• in a case where a relevant payment is made quarterly, the period beginning with the reduction week which includes the day on which the person abandoned, or was dismissed from, his course and ending with the reduction week which includes the last day of the last quarter for which an instalment of the relevant payment was payable to that person
• in a case where the relevant payment is made by two or more instalments in a quarter, the period beginning with the reduction week which includes the day on which the person abandoned, or was dismissed from, his course and ending with the reduction week which includes:
  • the day immediately before the day on which the next instalment of the relevant payment would have been due had the payments continued; or
  • the last day of the last quarter for which an instalment of the relevant payment was payable to that person. whichever of those date is earlier
• ‘quarter’ in relation to an assessment period means a period in that year beginning on:
  • 1st January and ending on 31st March
  • 1st April and ending on 30th June
  • 1st July and ending on 31st August
  • 1st September and ending on 31st December
• ‘relevant payment’ means either a student loan or an amount intended for the maintenance of dependants

25.1 Any payment received under an annuity shall be treated as income.

25.2 Any earnings to the extent that they are not a payment of income shall be treated as income.

25.3 Any Career Development Loan paid pursuant to section 2 of the 1973 Act shall be treated as income.

25.4 Where an agreement or court order provides that payments shall be made to the applicant in consequence of any personal injury to the applicant and that such payments are to be made, wholly or partly, by way of periodic payments, any such periodic payments received by the applicant (but not a payment which is treated as capital), shall be treated as income.

25.6 An applicant shall be treated as possessing income of which he has deprived himself for the purpose of securing entitlement of reduction or increasing the amount of that reduction.

25.7 Except in the case of:

• a discretionary trust
• a trust derived from a payment made in consequence of a personal injury
• a personal pension scheme, occupational pension scheme or a payment made by the Board of the Pension Protection Fund where the applicant has not attained the qualifying age for state pension credit
• rehabilitation allowance made under section 2 of the 1973 Act
• child tax credit
• working tax credit

any income which would become available to the applicant upon application being made, but which has not been acquired by him, shall be treated as possessed by the applicant but only from the date on which it could be expected to be acquired were an application made.

25.8 Any payment of income made: 

• to a third party in respect of a single applicant or a member of the family (but not a member of the third party’s family) shall, where that payment is a payment of an occupational pension, a pension or other periodical payment made under or by a personal pension scheme or a payment made by the Board of the Pension Protection Fund, be treated as possessed by that single applicant or, as the case may be, by that member
• to a third party in respect of a single applicant or in respect of a member of the family (but not a member of the third party’s family) shall, where it is not a payment referred to in sub-paragraph a), be treated as possessed by that single applicant or by that member to the extent that it is used for the food, ordinary clothing or footwear, household fuel or rent of that single applicant or, as the case may be, of any member of that family or is used for any Council Tax or water charges for which that applicant or member is liable
• to a single applicant or a member of the family in respect of a third party (but not in respect of another member of that family) shall be treated as possessed by that single applicant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family

25.9 This section shall not apply in respect of a payment of income made:

• under the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the Independent Living Fund (2006)
• pursuant to section 19(1)(a) of the Coal Industry Act 1994 (concessionary coal)
• pursuant to section 2 of the 1973 Act in respect of a person’s participation:
  • in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations
  • in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations
  • in the Intense Activity Period specified in regulation75(1)(a)(iv)of those Regulations
  • in a qualifying course within the meaning specified in regulation 17A(7) of those Regulations 
  • in the Flexible New Deal specified in regulation 75(1)(a)(v) of those Regulations
• in respect of a previous participation in the Mandatory Work Activity Scheme
• under an occupational pension scheme, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where:
  • (i)a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration, or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980
  • (ii) the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and
  • (iii) the person referred to in point 1 and any member of his family does not possess, or is not treated as possessing, any other income apart from that payment

25.10 Where an applicant is in receipt of any benefit (other than Council Tax reduction) under the benefit Acts and the rate of that benefit is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter, the authority shall treat the applicant as possessing such benefit at the altered rate from 1st April in that year.

25.11 Where: 

• applicant performs a service for another person; and
• that person makes no payment of earnings or pays less than that paid for a comparable employment in the area, the authority shall treat the applicant as possessing such earnings (if any) as is reasonable for that employment unless the applicant satisfies the authority that the means of that person are insufficient for him to pay or to pay more for the service

25.12 Paragraph (11) shall not apply:

• to an applicant who is engaged by a charitable or voluntary organisation or who is a volunteer if the authority is satisfied in any of those cases that it is reasonable for him to provide those services free of charge; or
• in a case where the service is performed in connection with:
  • the applicant’s participation in an employment or training programme in accordance with regulation 19(1)(q) of the Jobseeker’s Allowance Regulations, other than where the service is performed in connection with the applicant’s participation in the Intense Activity Period specified in regulation 75(1)(a)(iv) of those Regulations or
  • the applicant’s or the applicant’s partner’s participation in an employment or training programme as defined in regulation 19(3) of those Regulations for which a training allowance is not payable or, where such an allowance is payable, it is payable for the sole purpose of reimbursement of travelling or meal expenses to the person participating in that programme ; or
  • to an applicant who is participating in a work placement approved by the Secretary of State (or a person providing services to the Secretary of State) before the placement starts

25.13 ‘Work placement’ means practical work experience which is not undertaken in expectation of payment.

25.14 Where an applicant is treated as possessing any income under this section, the foregoing provisions of this scheme shall apply for the purposes of calculating the amount of that income as if a payment has actually been made and as if it were actual income which he does possess.

25.15 Where an applicant is treated as possessing any earnings under this section his net earnings shall be calculated by taking into account those earnings which he is treated as possessing, less:

• an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the starting rate or, as the case may be, the starting rate and the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under sections 257(1) of the Income and Corporation Taxes Act 1988 (personal allowances) as is appropriate to his circumstances; but, if the assessment period is less than a year, the earnings to which the starting rate of tax is to be applied and the amount of the personal relief deductible under this subparagraph shall be calculated on a pro rate basis
• an amount equivalent to the amount of the primary Class 1 National Insurance contributions that would be payable by him in respect of those earnings if such contributions were payable; and
• one-half of any sum payable by the applicant by way of a contribution towards an occupational or personal pension scheme

26.1 For the purposes of this scheme, the prescribed amount is £6,000 and no reduction shall be granted when the applicant has an amount of £6,000 or greater.

27.1 For the purposes of this scheme, the capital of an applicant to be taken into account shall, subject to paragraph (2), be the whole of his capital calculated in accordance with this scheme and any income treated as capital under this scheme.

27.2 There shall be disregarded from the calculation of an applicant’s capital under paragraph (1), any capital, where applicable, specified in Schedule 3.

28.1 The capital of a child or young person who is a member of the applicant’s family shall not be treated as capital of the applicant.

29.1 Any bounty derived from employment and paid at intervals of at least one year shall be treated as capital.

29.2 Any amount by way of a refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E shall be treated as capital.

29.3 Any holiday pay which is not earnings shall be treated as capital.

29.4 Any income derived from capital shall be treated as capital but only from the date it is normally due to be credited to the applicant’s account.

29.5 In the case of employment as an employed earner, any advance of earnings or any loan made by the applicant’s employer shall be treated as capital.

29.6 Any charitable or voluntary payment which is not made or due to be made at regular intervals, other than a payment which is made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Independent Living Fund (2006) or the London Bombings Charitable Relief Fund, shall be treated as capital.

29.7 There shall be treated as capital the gross receipts of any commercial activity carried on by a person in respect of which assistance is received under the self-employment route, but only in so far as those receipts were payable into a special account during the period in which that person was receiving such assistance.

29.8 Any arrears of subsistence allowance which are paid to an applicant as a lump sum shall be treated as capital.

29.9 Any arrears of working tax credit or child tax credit shall be treated as capital.

30.1 Capital which an applicant possesses in the United Kingdom shall be calculated at its current market or surrender value less:

• where there would be expenses attributable to the sale, 10 per cent.; and
• the amount of any encumbrance secured on it

31.1 Capital which an applicant possesses in a country outside the United Kingdom shall be calculated:

• in a case where there is no prohibition in that country against the transfer to the United Kingdom of an amount equal to its current market or surrender value in that country, at that value
• in a case where there is such a prohibition, at the price which it would realise if sold in the United Kingdom to a willing buyer, less, where there would be expenses attributable to sale, 10 per cent. and the amount of any encumbrances secured on it

32.1 An applicant shall be treated as possessing capital of which he has deprived himself for the purpose of securing entitlement to Council Tax reduction or increasing the amount of that reduction except to the extent that that capital is reduced in accordance with section 33.

32.2 Except in the case of:

• a discretionary trust; or
• a trust derived from a payment made in consequence of a personal injury; or
• any loan which would be obtained only if secured against capital disregarded under Schedule 3; or
• a personal pension scheme, occupational pension scheme or a payment made by the Board of the Pension Protection Fund; or
• any sum to Schedule 3 refers; or
• child tax credit; or
• working tax credit

any capital which would become available to the applicant upon application being made, but which has not been acquired by him, shall be treated as possessed by him but only from the date on which it could be expected to be acquired were an application made.

32.3 Any payment of capital, other than a payment of capital specified in paragraph (4), made:

• to a third party in respect of a single applicant or a member of the family (but not a member of the third party’s family) shall, where that payment is a payment of an occupational pension, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, be treated as possessed by that single applicant or, as the case may be, by that member
• to a third party in respect of a single applicant or in respect of a member of the family (but not a member of the third party’s family) shall, where it is not a payment referred to in subparagraph (a), be treated as possessed by that single applicant or by that member to the extent that it is used for the food, ordinary clothing or footwear, household fuel or rent of that single applicant or, as the case may be, of any member of that family or is used for any Council Tax or water charges for which that applicant or member is liable
• to a single applicant or a member of the family in respect of a third party (but not in respect of another member of that family) shall be treated as possessed by that single applicant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family

32.4 Paragraph 32.3 shall not apply in respect of a payment of capital made:

• under or by any of the Trusts, the Fund, the Eileen Trust, MFET Limited, the Independent Living Fund (2006), the Skipton Fund, the Caxton Foundation, or the London Bombings Relief Charitable Fund
• pursuant to section 2 of the 1973 Act in respect of a person’s participation:
  • in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations
  • in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations
  • in the Intense Activity Period specified in regulation 75(1)(a)(iv) of those Regulations
  • in a qualifying course within the meaning specified in regulation17A(7) of those Regulations
  • in the Flexible New Deal specified in regulation 75(1)(a)(v) of those Regulations
• in respect of a person’s participation in the Mandatory Work Activity Scheme
• Enterprise Scheme
• in respect of an applicant’s participation in the Employment, Skills, and Enterprise Scheme or Back to Work Scheme
• under an occupational pension scheme, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where
  • a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980
  • the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and
  • the person referred to in point and any member of his family does not possess, or is not treated as possessing, any other income apart from that payment

32.5 Where an applicant stands in relation to a company in a position analogous to that of a sole owner or partner in the business of that company, he may be treated as if he were such sole owner or partner and in such a case:

• the value of his holding in that company shall be disregarded; and
• he shall be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Section shall apply for the purposes of calculating that amount as if it were actual capital which he does possess.

32.6 For so long as the applicant undertakes activities in the course of the business of the company, the amount which, he is treated as possessing under paragraph (5) shall be disregarded.

32.7 Where an applicant is treated as possessing capital under any of paragraphs (1) and (2) the foregoing provisions of this Section shall apply for the purposes of calculating its amount as if it were actual capital, which he does possess.

33.1 Where an applicant is treated as possessing notional capital the amount which he is treated as possessing shall be reduced by the amount calculated by the authority as the weekly amount of Council Tax reduction lost due to the inclusion of the notional capital within the calculation.

33.2 The authority shall determine the frequency by which the notional capital is reduced.

34.1 Where an applicant and one or more persons are beneficially entitled in possession to any capital asset they shall be treated as if each of them were entitled in possession to the whole beneficial interest therein in an equal share and the foregoing provisions of this Section shall apply for the purposes of calculating the amount of capital which the applicant is treated as possessing as if it were actual capital which the applicant does possess.

35.1 In this scheme the following definitions apply

• academic year’ means the period of twelve months beginning on:
  • 1st January
  • 1st April
  • 1st July
  • 1st September

according to whether the course in question begins in the winter, the spring, the summer or the autumn respectively but if students are required to begin attending the course during August or September and to continue attending through the autumn, the academic year of the course shall be considered to begin in the autumn rather than the summer;

• ‘access funds’ means:
  • grants made under section 68 of the Further and Higher Education Act 1992 for the purpose of providing funds on a discretionary basis to be paid to students
  • grants made under section 73(a) and (c) and 74(1) of the Education (Scotland) Act 1980
  • grants made under Article 30 of the Education and Libraries (Northern Ireland) Order 1993 or grants, loans or other payments made under Article 5 of the Further Education (Northern Ireland) Order 1997in each case being grants, or grants, loans or other payments as the case may be, for the purpose of assisting students in financial difficulties
  • discretionary payments, known as “learner support funds”, which are made available to students in further education by institutions out of funds provided by the Secretary of State under section 14 of the Education Act 2002 or the Chief Executive of Skills Funding under sections 100 and 101 of the Apprenticeships, Skills, Children and Learning Act 2009
  • Financial Contingency Funds made available by the Welsh Ministers
• ‘college of further education’ means a college of further education within the meaning of Part 1 of the Further and Higher Education (Scotland) Act 1992
• ’contribution’ means:
  • any contribution in respect of the income of a student or any person which the Secretary of State, the Scottish Ministers or an education authority takes into account in ascertaining the amount of a student’s grant or student loan; or
  • any sums, which in determining the amount of a student’s allowance or bursary in Scotland under the Education (Scotland) Act 1980, the Scottish Ministers or education authority takes into account being sums which the Scottish Ministers or education authority consider that it is reasonable for the following person to contribute towards the holder’s expenses
    • the holder of the allowance or bursary
    • the holder’s parents
    • the holders parent’s spouse, civil partner or a person ordinarily living with the holder’s parent as if he or she were the spouse or civil partner of that parent
    • the holder’s spouse or civil partner
• ‘course of study’ means any course of study, whether or not it is a sandwich course and whether or not a grant is made for attending or undertaking it
• 'covenant income’ means the gross income payable to a full-time student under a Deed of Covenant by his parent
• ‘education authority’ means a government department, a local education authority as defined in section 12 of the Education Act 1996 (interpretation), a local education authority as defined in section 123 of the Local Government (Scotland) Act 1973 an education and library board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986, any body which is a research council for the purposes of the Science and Technology Act 1965 or any analogous government department, authority, board or body of the Channel Island, Isle of Man or any other country outside Great Britain
• ‘full-time course of study’ means a full-time course of study which:
  • is not funded in whole or in part by the Secretary of State under section 14 of the Education Act 2002, the Chief Executive of Skills Funding or by the Welsh Ministers or a full-time course of study which is not funded in whole or in part by the Scottish Ministers at a college of further education or a full-time course of study which is a course of higher education and is funded in whole or in part by the Scottish Ministers
  • is funded in whole or in part by the Secretary of State under section 14 of the Education Act 2002, the Chief Executive of Skills Funding or by the Welsh Ministers if it involves more than 16 guided learning hours per week for the student in question, according to the number of guided learning hours per week for that student set out:
    • in the case of a course funded by the Secretary of State under section 14 of the Education Act 2002 or the Chief Executive of Skills Funding, in the student’s learning agreement signed on behalf of the establishment which is funded by either of those persons for the delivery of that course
    • in the case of a course funded by the Welsh Ministers, in a document signed on behalf of the establishment which is funded by that Council for the delivery of that course
    • is not higher education and is funded in whole or in part by the Scottish Ministers at a college of further education and involves:
      • more than 16 hours per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff according to the number of hours set out in a document signed on behalf of the college
      • 16 hours or less per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff and additional hours using structured learning packages supported by the teaching staff where the combined total of hours exceeds 21 hours per week, according to the number of hours set out in a document signed on behalf of the college
• ‘full-time student’ means a person attending or undertaking a full-time course of study and includes a student on a sandwich course
• ‘grant’ means any kind of educational grant or award and includes any scholarship, studentship, exhibition allowance or bursary
• ‘grant income’ means:
  • any income by way of a grant
  • any contribution whether or not it is paid
• 'higher education’ means higher education within the meaning of Part 2 of the Further and Higher Education (Scotland) Act 1992; ‘last day of the course’ means:
  • in the case of a qualifying course, the date on which the last day of that course falls or the date on which the final examination relating to that course is completed, whichever is the later
  • in any other case, the date on which the last day of the final academic term falls in respect of the course in which the student is enrolled
• period of study’ means:
  • in the case of a course of study for one year or less, the period beginning with the start of the course and ending with the last day of the course
  • in the case of a course of study for more than one year, in the first or, as the case may be, any subsequent year of the course, other than the final year of the course, the period beginning with the start of the course or, as the case may be, the year’s start and ending with either:
    • the day before the start of the next year of the course in a case where the student’s grant or loan is assessed at a rate appropriate to his studying throughout the year, or, if he does not have a grant or loan, where a loan would have been assessed at such a rate had he had one; or
    • in any other case, the day before the start of the normal summer vacation appropriate to his course
  • in the final year of a course of study of more than one year, the period beginning with that year’s start and ending with the last day of the course;
• ‘periods of experience’ means periods of work experience which form part of a sandwich course
• 'qualifying course’ means a qualifying course as defined for the purposes of Parts 2 and 4 of the Jobseeker’s Allowance Regulations
• ‘modular course’ means a course of study which consists of two or more modules, the successful completion of a specified number of which is required before a person is considered by the educational establishment to have completed the course
• 'sandwich course’ has the meaning prescribed in regulation 2(9) of the Education (Student Support) Regulations 2008, regulation 4(2) of the Education (Student Loans), (Scotland), Regulations 2007 or regulation 2(8) of the Education (Student Support) Regulations (Northern Ireland) 2007, as the case may be
• ‘standard maintenance grant’ means:
  • (a) except where paragraph (b) or (c) applies, in the case of a student attending or undertaking a course of study at the University of London or an establishment within the area comprising the City of London and the Metropolitan Police District, the amount specified for the time being in paragraph 2(2)(a) of Schedule 2 to the Education (Mandatory Awards) Regulations 2003 (‘the 2003 Regulations’) for such a student
  • (b) except where paragraph (c) applies, in the case of a student residing at his parent’s home, the amount specified in paragraph 3 thereof
  • (c) in the case of a student receiving an allowance or bursary under the Education (Scotland) Act 1980, the amount of money specified as ‘standard maintenance allowance’ for the relevant year appropriate for the student set out in the Student Support in Scotland Guide issued by the student Awards Agency for Scotland, or its nearest equivalent in the case of a bursary provided by a college of further education or a local education authority
  • (d) in any other case, the amount specified in paragraph 2(2) of Schedule 2 to the 2003 Regulations other than in sub-paragraph (a) or (b) thereof
• ‘student’ means a person, other than a person in receipt of a training allowance, who is attending or undertaking:
  • a course of study at an educational establishment; or 
  • a qualifying course
• ‘student’ loan’ means a loan towards a student’s maintenance pursuant to any regulations made under section 22 of the Teaching and Higher Education Act 1998, section 73 of the Education (Scotland) Act 1980 or Article 3 of the Education (Student Support) (Northern Ireland) Order 1998 and shall include, in Scotland, a young student’s bursary paid under regulation 4(1)(c) of the Student’s Allowances (Scotland) Regulations 2007

35.2 For the purposes of the definition of ‘full-time student’, a person shall be regarded as attending or, as the case may be, undertaking a full-time course of study or as being on a sandwich course:

• in the case of a person attending or undertaking a part of a modular course which would be a full-time course of study for the purposes of this Part, for the period beginning on the day on which that part of the course starts and ending
  • on the last day on which he is registered with the educational establishment as attending or undertaking that part as a full-time course of study
  • on such earlier date (if any) as he finally abandons the course or is dismissed from it
• in any other case, throughout the period beginning on the date on which he starts attending or undertaking the course and ending on the last day of the course or on such earlier date (if any) as he finally abandons it or is dismissed from it

35.3 For the purposes of sub-paragraph (a) of paragraph 43.2, the period referred to in that subparagraph shall include:

• where a person has failed examinations or has failed to successfully complete a module relating to a period when he was attending or undertaking a part of the course as a full-time course of study, any period in respect of which he attends or undertakes the course for the purpose of retaking those examinations or that module
• any period of vacation within the period specified in that paragraph or immediately following that period except where the person has registered with the educational establishment to attend or undertake the final module in the course and the vacation immediately follows the last day on which he is required to attend or undertake the course

36.1 Students except those define in paragraph (3) are not able to claim Council Tax reduction under Classes D of the authority’s reduction scheme.

36.2 To be eligible for reduction, the student must be liable for Council Tax under Section 6 of the Local Government Finance Act 1992, and they must not be deemed to be a full-time student or a person from abroad within the meaning of section 7 of this scheme (persons from aboard).

36.3 Paragraph 36.2 shall not apply to a student:

• (a) who is a person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance
• (b) who is a lone parent
• (c) who is in receipt of a Personal Independence Payment
• (d) who has a partner who is also a full-time student, if he or that partner is treated as responsible for a child or young person
• (e) (who is a single applicant with whom a child is placed by a local authority or voluntary organisation within the meaning of the Children Act 1989
• (f) who is:
  • aged under 21 and whose course of study is not a course of higher education, or 
  • a qualifying young person or child within the meaning of section 142 of the Act (child and qualifying young person)
• (g) in respect of whom: 
  • a supplementary requirement has been determined under paragraph 9 of Part 2 of Schedule 2 to the Education (Mandatory Awards) Regulations 2003
  • an allowance, or as the case may be, bursary has been granted which includes a sum under paragraph (1)(d) or regulation 4 of the Students’ Allowances (Scotland) Regulations 1999 or, as the case may be, under paragraph (1)(d) of regulation 4 of the Education Authority (Bursaries) (Scotland) Regulations 1995, in respect of expenses incurred
  • a payment has been made under section 2 of the Education Act 1962 or under or by virtue of regulations made under the Teaching and Higher Education Act 1998
  • a grant has been made under regulation 13 of the Education (Student Support) Regulations 2005 or under regulation 13 of the Education (Student Support) Regulations (Northern Ireland) 2000
  • a supplementary requirement has been determined under paragraph 9 of Schedule 6 to the Students Awards Regulations (Northern Ireland) 1999 or a payment has been made under Article 50(3) of the Education and Libraries (Northern Ireland) Order 1986

on account of his disability by reason of deafness.

36.4 For the purposes of paragraph (3(f)(i)) the student must have begun or been enrolled or accepted onto the course before attaining the age of 19.

36.5 The reference to a course of higher education is a reference to a course of any description mentioned in Schedule 6 to the Education Reform Act 1988.

36.6 An intercalating student may be eligible for a reduction if the following circumstances are met: 

• at any time during an academic year, with the consent of the relevant educational establishment, he ceases to attend or undertake a course because he is;
  • engaged in caring for another person; or 
  • ill
• he has subsequently ceased to be engaged in engaging in caring for that person or, as the case may be, he has subsequently recovered from that illness; and
• he is not eligible for a grant or a student loan in respect of the period specified in paragraph (7)

36.7 The period specified for the purposes of paragraph (6) is the period, not exceeding one year, beginning on the day on which he ceased to be engaged in caring for that person or, as the case may be, the day on which he recovered from that illness and ending on the day before:

• the day on which he resumes attending or undertaking the course; or 
• the day from which the relevant educational establishment has agreed that he may resume attending or undertaking the course, which shall first occur

37.1 The amount of a student’s grant income to be taken into account shall, subject to paragraphs (2) and (3), be the whole of his grant income.

37.2 There shall be excluded from a student’s grant income any payment: 

• intended to meet tuition fees or examination fees
• in respect of the student’s disability
• intended to meet additional expenditure connected with term time residential study away from the student’s educational establishment
• on account of the student maintaining a home at a place other than that at which he resides during his course
• on account of any other person but only if that person is residing outside of the United Kingdom and there is no applicable amount in respect of him
• intended to meet the cost of books and equipment
• intended to meet travel expenses incurred as a result of his attendance on the course
• intended for the childcare costs of a child dependant
• of higher education bursary for care leavers made under Part III of the Children Act 1989

37.3 Where a student does not have a student loan and is not treated as possessing such a loan, there shall be excluded from the student’s grant income:

• the sum of £303 per academic year in respect of travel costs; and
• the sum of £390 per academic year towards the costs of books and equipment, whether or not any such costs are incurred

37.4 There shall also be excluded from a student’s grant income the grant for dependants known as the parents’ learning allowance paid pursuant to regulations made under Article 3 of the Education (Student Support) (Northern Ireland) Order 1998 or section 22 of the Teaching and Higher Education Act 1998.

37.5 Subject to paragraphs (6) and (7), a student’s grant income shall be apportioned: 

• subject to paragraph (8), in a case where it is attributable to the period of study, equally between the weeks in that period beginning with the reduction week, the first day of which coincides with, or immediately follows the first day of the period of study and ending with the reduction week, the last day of which coincides with, or immediately precedes, the last day of the period of study
• in any other case, equally between the weeks in the period beginning with the reduction week, the first day of which coincides with, or immediately follows, the first day of the period for which it is payable and ending with the reduction week, the last day of which coincides with, or immediately precedes, the last day of the period for which it is payable

37.7 In a case where a student is in receipt of a student loan or where he could have acquired a student loan by taking reasonable steps but had not done so, any amount intended for the maintenance of dependants shall be apportioned over the same period as the student’s loan is apportioned or, as the case may be, would have been apportioned.

37.8 In the case if a student on a sandwich course, any periods of experience within the period of study shall be excluded and the student’s grant income shall be apportioned equally between the weeks in the period beginning with the reduction week, the first day of which immediately follows the last day of the period of experience and ending with the reduction week, the last day of which coincides with, or immediately precedes, the last day of the period of study.

38.1 Where a student is in receipt of income by way of a grant during a period of study and a contribution has been assessed, the amount of his covenant income to be taken into account for that period and any summer vacation immediately following shall be the whole amount of the covenant income less, subject to paragraph (3), the amount of the contribution.

38.2 The weekly amount of the student’s covenant shall be determined:

• by dividing the amount of income which falls to be taken into account under paragraph (1) by 52 or 53, whichever is reasonable in the circumstances; and
• by disregarding from the resulting amount, £5.

39.1 Where a student is not in receipt of income by way of a grant the amount of his covenant income shall be calculated as follows:

• (a) any sums intended for any expenditure specified in the calculation of grant income necessary as a result of his attendance on the course shall be disregarded
• (b) any covenant income, up to the amount of the standard maintenance grant, which is not so disregarded, shall be apportioned equally between the weeks of the period of study
• (c) there shall be disregarded from the amount so apportioned the amount which would have been disregarded in the calculation of grant income had the student been in receipt of the standard maintenance grant
• (d) the balance, if any, shall be divided by 52 or 53 whichever is reasonable in the circumstances and treated as weekly income of which £5 shall be disregarded

39.2 Where a student is in receipt of income by way of a grant and no contribution has been assessed, the amount of his covenanted income shall be calculated in accordance with sub-paragraphs (a) to (d) of paragraph (1).

40.1 No part of a student’s covenant income or grant income shall be disregarded under this scheme.

41.1 A student loan shall be treated as income.

41.2 In calculating the weekly amount of the loan to be taken into account as income:

• in respect of a course that is of a single academic year’s duration or less, a loan which is payable in respect of that period shall be apportioned equally between the weeks in the period beginning with:
  • (i) except in a case where (ii) applies, the reduction week, the first day of which coincides with, or immediately follows, the first day of the single academic year
  • (ii) where the student is required to start attending the course in August or where the course is less than an academic year’s duration, the reduction week, the first day of which coincides with, or immediately follows, the first day of the course, and ending with the reduction week, the last day of which coincides with, or immediately precedes with last day of the course
• in respect of an academic year of a course which starts other than on 1st September, a loan which is payable in respect of that academic year shall be apportioned equally between the weeks in the period beginning with the reduction week, the first day of which coincides with or immediately follows, the first day of that academic year and ending with the reduction week, the last day of which coincides with or immediately precedes, the last day of that academic year but excluding any reduction weeks falling entirely within the quarter during which, in the opinion of the Secretary of State, the longest of any vacation is taken and for the purposes of this sub-paragraph, ‘quarter’ shall have the same meaning as for the purposes of the Education (Student Support) Regulations 2005
• in respect of the final academic year of a course (not being a course of a single year’s duration), a loan which is payable in respect of that final academic year shall be apportioned equally between the weeks in the period beginning with;
  • (i) except in a case where (ii) applies, the reduction week, the first day of which coincides with or immediately follows, the first day of that academic year
  • (ii) where the final academic year starts on 1st September, the reduction week, the first day of which coincide with, or immediately follows, the earlier of 1st September or the first day of the autumn term, and ending with the reduction week, the last day of which coincides with, or immediately precedes, the last day of the course

and, in all cases, from the weekly amount so apportioned there shall be disregarded £10.

41.3 A student shall be treated as possessing a student loan in respect of an academic year where:

• a student loan has been made to him in respect of that year; or
• he could acquire such a loan in respect of that year by taking reasonable steps to do so

41.4 Where a student is treated as possessing a student loan under paragraph (3), the amount of the student loan to be taken into account as income shall be, subject to paragraph (5):

• in the case of a student to whom a student loan is made in respect of an academic year, a sum equal to
  • the maximum student loan he is able to acquire in respect of that year by taking reasonable steps to do so; and 
  • any contribution whether or not it has been paid to him
• in the case of a student to whom a student loan is not made in respect of an academic year, the maximum student loan that would be made to the student if:
  • he took all reasonable steps to obtain the maximum student loan he is able to acquire in respect of that year; and
  • no deduction in that loan was made by virtue of the application of a means test

41.5 There shall be deducted from the amount of income taken into account under paragraph (4): 

• the sum of £303 per academic year in respect of travel costs; and
• the sum of £390 per academic year towards the cost of books and equipment, whether or not any such costs are incurred

42.1 A loan for fees, known as a fee loan or a fee contribution loan, made pursuant to regulations made under:

• Article 3 of the Education (Student Support) (Northern Ireland) Order 1998
• section 22 of the Teaching and Higher Education Act 1998
• section 73(f) of the Education (Scotland) Act 1980

shall be disregarded as income.

43.1 A payment from access funds, other than a payment to which paragraph 43.2 applies, shall be disregarded as income.

43.2

• (a) any payments from access funds which are intended and used for an item of food, ordinary clothing or footwear, household fuel, or rent of a single applicant or, as the case may be, of the applicant or any other member of his family and
• (b) any payments from access funds which are used for any Council Tax or water charges for which that applicant or member is liable, shall be disregarded as income to the extent of £20 per week

43.3 Where a payment from access funds is made:

• on or after 1st September or the first day of the course, whichever first occurs, but before receipt of any student loan in respect of that year and that payment is intended for the purpose of bridging the period until receipt of the student loan; or
• before the first day of the course to a person in anticipation of that person becoming a student, that payment shall be disregarded as income

44.1 Where the applicant or his partner is a student and for the purposes of assessing a contribution to the student’s grant or student loan, the other partner’s income has been taken into account, an amount equal to that contribution shall be disregarded for the purposes of assessing that other partner’s income.

45.1 Where any part of a student’s income has already been taken into account for the purpose of assessing his entitlement to a grant or student loan, the amount taken into account shall be disregarded in assessing that student’s income.

46.1 Any amount by way of a refund of tax deducted from a student’s covenant income shall be treated as capital.

46.2 Any amount paid from access funds as a single lump sum shall be treated as capital.

46.3 An amount paid from access fund as a single lump sum which is intended and used for an item other than:

• food
• ordinary clothing or footwear
• household fuel or rent
• or which is used for an item other than any Council Tax or water charges for which that applicant or member is liable

shall be disregarded as capital but only for a period of 52 weeks from the date of the payment.

47.1 In calculating a student’s income the authority shall disregard any change in the standard maintenance grant, occurring in the recognised summer vacation appropriate to the student’s course if that vacation does not form part of his period of study from the date on which the change occurred to the end of that vacation.

48.1 Subject to paragraphs (2) to (4), the amount of a person’s maximum Council Tax Reduction in respect of a day for which he is liable to pay Council Tax, shall be 100 per cent, of the amount A divided by B where:

• (a) A is the lower of:
  • amount set by the appropriate authority as the Council Tax for the relevant financial year in respect of the dwelling in which he is a resident and for which he is liable, subject to any discount which may be appropriate to that dwelling under the 1992 Act; or
  • the amount set by the appropriate authority as the Council Tax for the relevant financial year in respect of the dwelling within Band E allowing for any discount which may be appropriate to the person

And 

• (b) B is the number of days in that financial year

Less 

• (c) any non-dependant deduction calculated in accordance with 48a

48.2 In calculating a person’s maximum Council Tax Reduction any reduction in the amount that person is liable to pay in respect of Council Tax, which is made in consequence of any enactment in, or made under, the 1992 Act, shall be taken into account.

48.3 Subject to paragraph (4), where an applicant is jointly and severally liable for Council Tax in respect of a dwelling in which he is resident with one or more other persons but excepting any person so residing with the applicant who is a student who is excluded from entitlement to Council Tax Reduction applies, in determining the maximum Council Tax Reduction in his case in accordance with paragraph (1), the amount A shall be divided by the number of persons who are jointly and severally liable for that tax.

48.4 Where an applicant is jointly and severally liable for Council Tax in respect of a dwelling with only his partner, paragraph (3) shall not apply in his case.

48A.1 Subject to the following provisions of this paragraph, the non-dependant deductions in respect of a day referred to in section 48(maximum Council Tax reduction) shall be £5 x1/7.

48A.3 Only one deduction shall be made under this section in respect of a couple or, as the case may be, members of a polygamous marriage.

48A.4 Where in respect of a day:

• (a) a person is a resident in a dwelling but is not himself liable for Council Tax in respect of that dwelling and that day
• (b) other residents in that dwelling (the liable persons) have joint and several liability for Council Tax in respect of that dwelling and that day otherwise than by virtue of section 9 or 77 or 77A of the 1992 Act (liability of spouses and civil partners); and
• (c) the person to whom sub-paragraph (a) refers is a non-dependant of two or more of the liable persons, the deduction in respect of that non-dependant shall be apportioned equally between those liable persons

48A.5 No deduction shall be made in respect of any non-dependants occupying an applicant’s dwelling if the applicant or his partner is: 

• (a) blind or treated as blind; or 
• (b) receiving in respect of himself:
  • attendance allowance, or would be receiving that allowance but for:
    • i. a suspension of benefit in accordance with regulations under section 113(2) of The Act; or
    • ii. an abatement as a result of hospitalisation; or
  • the care component of the disability living allowance, or would be receiving that component but for:
    • i. a suspension of benefit in accordance with regulations under section 113(2) of The Act; or
    • ii. an abatement as a result of hospitalisation; or
• (c) the daily living component of personal independence payment, or would be receiving that allowance but for a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012 (hospital in-patients)
• (d) an AFIP, or would be receiving that payment but for a suspension of it in accordance with any terms of the armed and reserve forces compensation scheme which allows for a suspension because a person is undergoing medical treatment in a hospital or similar institution

48A.6 No deduction shall be made in respect of a non-dependant if:

• (a) although he resides with the applicant, it appears to the authority that his normal home is elsewhere; or 
• (b) he is in receipt of a training allowance paid in connection with a youth training established under section 2 of the 1973 Act or section 2 of the Enterprise and New Towns (Scotland) Act 1990; or 
• (c) he is a full time student within the meaning of section 44.0 (Students); or 
• (d) he is not residing with the applicant because he has been a patient for a period of excess of 52 weeks, and for these purposes
• (e) ‘patient’ has the meaning given within this scheme, and 
• (f) where a person has been a patient for two or more distinct periods separated by one or more intervals each not exceeding 28 days, he shall be treated as having been a patient continuously for a period equal in duration to the total of those distinct periods
• (g) he is not residing with the claimant because he is a member of the armed forces away on operations

48A.7 No deduction shall be made in respect of a non-dependant to whom Schedule 1 of the 1992 Act applies (persons disregarded for purposes of discount) but this sub-paragraph shall not apply to a non-dependant who is a student to whom paragraph 4 of that Schedule refers. 

49.1 Subject to paragraph (2), any person to whom or in respect of whom a claim for Council Tax reduction is made and who is otherwise entitled to that reduction shall be so entitled from the date on which that claim is made or is treated as made.

49.2 Where a person is otherwise entitled to Council Tax reduction and becomes liable for the first time for the authority’s Council Tax in respect of a dwelling of which he is a resident in the reduction week in which his claim is made or is treated as made, he shall be so entitled from the date of claim.

49.3 Where a claim is made for a dwelling which has not been assigned a Council Tax band by the Valuation Office Agency, the entitlement start date shall be the date that the dwelling is occupied by the applicant and liability exists.

50.1 A change of circumstances which affects entitlement to, or the amount of, a reduction under the authority’s scheme (“change of circumstances”), takes effect from date on which the change actually occurs.

50.2 Subject to paragraph (3), where the change of circumstances is a change in the amount of Council Tax payable, it takes effect from the day on which it actually occurs.

50.3 Where the change of circumstances is that income, or an increase in the amount of income, is paid in respect of a past period and there was no entitlement to income of that amount during that period, the change of circumstances shall take effect from the first day on which such income, had it been paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of this scheme.

50.4 Where there is a change to DWP benefits due to annual uprating, the change shall take effect on 1st April of the financial year to which the increase applies.

51.1 In the case of a couple or members of a polygamous marriage an application is to be made by whichever one of them they agree should so apply or, in default of agreement, by such one of them as the authority determines.

51.2 Where a person who is liable to pay Council Tax in respect of a dwelling is unable for the time being to act, and:

• a deputy has been appointed by the Court of Protection with power to claim, or as the case may be, receive benefit on his behalf; or
• in Scotland, his estate is being administered by a judicial factor or any guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to apply or, as the case may be, receive benefit on his behalf; or
• an attorney with a general power or a power to apply or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971, the Enduring Powers of Attorney Act 1985, or the Mental Capacity Act 2005 or otherwise

that deputy, judicial factor, guardian, or attorney, as the case may be, may make an application on behalf of that person.

51.3 Where a person who is liable to pay Council Tax in respect of a dwelling is unable for the time being to act and sub-paragraph (2) does not apply to him, the authority may, upon written application made to them by a person who, if a natural person, is over the age of 18, appoint that person to exercise on behalf of the person who is unable to act, any right to which that person might be entitled under the authority’s scheme and to receive and deal on his behalf with any sums payable to him.

51.4 Where a person who is liable to pay Council Tax in respect of a dwelling is for the time being unable to act and the Secretary of State has appointed a person to act on his behalf under regulation 33 of the Social Security (Claims and Payments) Regulations 1987 (persons unable to act), the authority may if that person agrees, treat him as if he had been appointed by them under sub-paragraph (3).

51.5 Where the authority has made an appointment under sub-paragraph (3) or treated a person as an appointee under sub-paragraph (4);

• it may at any time revoke the appointment
• the person appointed may resign his office after having given 4 weeks’ notice in writing to the authority of his intention to do so
• any such appointment terminates when the authority is notified of the appointment of a person mentioned in sub-paragraph (2)

51.6 Anything required by the authority’s scheme to be done by or to any person who is for the time being unable to act may be done by or to the persons mentioned in sub-paragraph (2) above or by or to the person appointed or treated as appointed under this paragraph and the receipt of any such person so appointed shall be a good discharge to the authority for any sum paid.

51.7 The authority must:

• inform any person making an application of the duty imposed on them
• explain the possible consequences (including prosecution) of failing to comply with that duty; and
• set out the circumstances a change in which might affect entitlement to the reduction or its amount

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

52.1. Paragraphs 2 to 7 apply to an application made under the authority’s scheme.

52.2. An application may be made:

• (a) in writing
• (b) by means of an electronic communication in accordance with Part 4 of this Schedule, or
• (c) where the authority has published a telephone number for the purpose of receiving such applications, by telephone
• (d) a notification of Universal Credit or any legacy benefit from DWP, may be treated by the authority as a claim for reduction

52.3 An application which is made in writing must be made to the designated office on a properly completed form. The form must be provided free of charge by the authority for the purpose.

52.4 Where an application made in writing is defective because:

• (a) it was made on the form supplied for the purpose, but that form is not accepted by the authority as being properly completed; or
• (b) it was made in writing but not on the form approved for the purpose and the authority does not accept the application as being in a written form which is sufficient in the circumstances of the case having regard to the sufficiency of the written information and evidence

the authority may, in a case to which sub-paragraph (a) applies, request the applicant to complete the defective application or, in the case to which sub-paragraph (b) applies, supply the applicant with the approved form or request further information and evidence.

52.5 An application made on a form provided by the authority is properly completed if it is completed in accordance with the instructions on the form, including any instructions to provide information and evidence in connection with the application.

52.6 If an application made by electronic communication is defective the authority must provide the person making the application with an opportunity to correct the defect. An application made by electronic communication is defective if the applicant does not provide all the information the authority requires.

52.7 In a particular case the authority may determine that an application made by telephone is only valid if the person making the application approves a written statement of his circumstances provided by the authority.

52.8 If an application made by telephone is defective the authority must provide the person making the application with an opportunity to correct the defect. An application made by telephone is defective if the applicant does not provide all the information the authority requests during the telephone call.

52.9 Notwithstanding other paragraphs within this section, the authority will determine the method by which claims are to be made as well as where claims should be sent or delivered.

52.10 Where an applicant (‘C’) makes a claim which includes (or which C subsequently requests should include) a period before the claim is made, the authority may, at its discretion, treat the claim as made on an earlier date up to 3 months from the date the application for backdate is received.

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012. 

53.1 Subject to sub-paragraph (7), the date on which an application is made is:

• (a) in a case where:
  • (i) an award of state pension credit which comprises a guarantee credit has been made to the applicant or his partner, and 
  • (ii) the application for a reduction is made within one month of the date on which the claim for that state pension credit which comprises a guarantee credit was received at the appropriate DWP office,

the first day of entitlement to state pension credit which comprises a guarantee credit arising from that claim

• (b) in a case where
  • (i) an applicant or his partner is a person in receipt of a guarantee credit
  • (ii) the applicant becomes liable for the first time to pay Council Tax in respect of the dwelling he occupies as his home, and 
  • (iii) the application is received at the designated office within one month of the date of the change

the date on which the change takes place

• (c) in a case where:
  • (i) an award of income support, an income-based jobseeker’s allowance, or an income-related employment and support allowance or an award of universal credit has been made to the applicant or his partner, and 
  • (ii) the application is made within one month of the date on which the claim for that income support, jobseeker’s allowance, employment and support allowance or universal credit was received,

the first day of entitlement to income support, an income-based jobseeker’s allowance, an income-related employment and support allowance or universal credit arising from that claim

• (d) in a case where: 
  • (i) an applicant or his partner is a person on income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or has an award of universal credit
  • (ii) the applicant becomes liable for the first time to pay Council Tax in respect of the dwelling which he occupies as his home, and (iii) the application is received at the designated office within one month of the date of the change

the date on which the change takes place;

• (e) in a case where:
  • (i) an applicant is the former partner of a person who was, at the date of his death or their separation, entitled to a reduction under the authority’s scheme, and 
  • (ii) the applicant makes an application for a reduction under that scheme within one month of the date of the death or the separation, the date of the death or separation
• (f) except where paragraph (a), (b) or (e) is satisfied, in a case where a properly completed application is received within one month (or such longer period as the authority considers reasonable) of the date on which an application form was issued to an applicant following the applicant first notifying, by whatever means, the authority of an intention to make an application, the date of first notification
• (g) in any other case, the date on which an application is received at the designated office

53.2 For the purposes only of sub-paragraph (1)(c) a person who has been awarded an income-based jobseeker’s allowance or an income-related employment and support allowance is to be treated as entitled to that allowance for any days which immediately precede the first day in that award and on which he would, but for regulations made under:

• (a) in the case of income-based jobseeker’s allowance, paragraph 4 of Schedule 1 to the Jobseekers Act 1995 (waiting days); or 
• (b) in the case of income-related employment and support allowance, paragraph 2 of Schedule 2 to the Welfare Reform Act 2007 (waiting days), have been entitled to that allowance

53.3 Where there is a defect in an application by telephone:

• (a) is corrected within one month (or such longer period as the authority considers reasonable) of the date the authority last drew attention to it, the authority must treat the application as if it had been duly made in the first instance
• (b) is not corrected within one month (or such longer period as the authority considers reasonable) of the date the authority last drew attention to it, the authority must treat the application as if it had been duly made in the first instance where it considers it has sufficient information to decide the application

53.4 The authority is to treat a defective application as if it had been validly made in the first instance if, in any particular case, the conditions specified in sub-paragraph (5)(a), (b) or (c) are satisfied.

53.5 The conditions are that:

• where the authority receives the properly completed application or the information requested to complete it or the evidence within one month of the request, or such longer period as the authority may consider reasonable; or
• where an application is not on approved form or further information requested by authority applies:
  • (i) the approved form sent to the applicant is received at the offices of the authority properly completed within one month of it having been sent to him; or, as the case may be
  • (ii) the applicant supplies whatever information or evidence was requested within one month of the request; or, in either case, within such longer period as the authority may consider reasonable; or
• where the authority has requested further information, the authority receives at its offices the properly completed application or the information requested to complete it within one month of the request or within such longer period as the authority considers reasonable

53.6 Except in the case of an application made by a person treated as not being in Great Britain, where a person has not become liable for Council Tax to the authority but it is anticipated that he will become so liable within the period of 8 weeks (the relevant period), he may apply for a reduction under that authority’s scheme at any time in that period in respect of that tax and, provided that liability arises within the relevant period, the authority must treat the application as having been made on the day on which the liability for the tax arises.

53.7 Except in the case of an application made by a person treated as not being in Great Britain, where the applicant is not entitled to a reduction under the authority’s scheme in the reduction week immediately following the date of his application, but the authority is of the opinion that unless there is a change of circumstances, he will be entitled to a reduction under its scheme for a period beginning not later than:

• (a) in the case of an application made by:
  • (i) a pensioner, or 
  • (ii) a person who has attained, or whose partner has attained, the age which is 17 weeks younger than the qualifying age for state pension credit, the seventeenth reduction week following the date on which the application is made, or
• (b) in the case of an application made by a person who is not a pensioner, the thirteenth reduction week following the date on which the application is made, the authority may treat the application as made on a date in the reduction week immediately preceding the first reduction week of that period of entitlement and award a reduction accordingly

53.8 In this paragraph “appropriate DWP office” means an office of the Department for Work and Pensions.

54.1 The authority may accept such evidence, documents, and certificates to support the claim electronically where it feels that this would be acceptable given the nature of the claim.

55.1 The authority may accept such evidence to support the claim by telephone where it feels that this would be acceptable given the nature of the claim.

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

56.1 Subject to sub-paragraph (3), a person who makes an application for a reduction under an authority’s scheme must satisfy sub-paragraph (2) in relation both to himself and to any other person in respect of whom he is making the application.

56.2 This sub-paragraph is satisfied in relation to a person if:

• (a) the application is accompanied by:
  • (i) a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or
  • (ii) information or evidence enabling the authority to ascertain the national insurance number that has been allocated to the person; or 
• (b) the person has made an application for a national insurance number to be allocated to him and the application for the reduction is accompanied by:
  • (i) evidence of the application for a national insurance number to be so allocated; and 
  • (ii)  the information or evidence enabling it to be so allocated

56.3 Sub-paragraph (2) does not apply: 

• (a) in the case of a child or young person in respect of whom an application for a reduction is made
• (b) to a person who:
  • (i) is a person treated as not being in Great Britain for the purposes of this scheme
  • (ii) is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act 1999; and 
  • (iii) has not previously been allocated a national insurance number

56.4 Subject to sub-paragraph (5), a person who makes an application, or a person to whom a reduction under the authority’s scheme has been awarded, must furnish such certificates, documents, information and evidence in connection with the application or the award, or any question arising out of the application or the award, as may reasonably be required by that authority in order to determine that person’s entitlement to, or continuing entitlement to a reduction under its scheme and must do so within one month of the authority requiring him to do so or such longer period as the authority may consider reasonable.

56.5 Nothing in this paragraph requires a person who is a pensioner to furnish any certificates, documents, information or evidence relating to a payment to which sub-paragraph (7) applies.

56.6 Where the authority makes a request under sub-paragraph (4), it must:

• (a) inform the applicant or the person to whom a reduction under its scheme has been awarded of his duty under paragraph 9 (duty to notify change of circumstances) to notify the authority of any change of circumstances; and
• (b) without prejudice to the extent of the duty owed under paragraph 9, indicate to him either orally or by notice or by reference to some other document available to him on application and without charge, the kind of change of circumstances which must be notified

56.7 This sub-paragraph applies to any of the following payments:

• (a) a payment which is made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the London Bombings Relief Charitable Fund; and 
• (b) a payment which is disregarded under paragraph 24 of Schedule 5, other than a payment under the Independent Living Fund (2006)

56.8 Where an applicant or a person to whom a reduction under the authority’s scheme has been awarded or any partner has attained the qualifying age for state pension credit and is a member of, or a person deriving entitlement to a pension under, a personal pension scheme, he must where the authority so requires furnish the following information:

• (a) the name and address of the pension fund holder
• (b) such other information including any reference or policy number as is needed to enable the personal pension scheme to be identified

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

57.1 A person who has made an application may amend it at any time before a decision has been made on it by a notice in writing delivered or sent to the designated office.

57.2 Where the application was made by telephone the amendment may also be made by telephone.

57.3 Any application amended is to be treated as if it had been amended in the first instance.

57.4 A person who has made an application may withdraw it by notice to the designated office at any time before a decision has been made on it.

57.5 Where the application was made by telephone, the withdrawal may also be made by telephone.

57.6 Any notice of withdrawal given in accordance with sub-paragraph (4) or (5) has effect when it is received.

57.7 Where a person, by telephone, amends or withdraws an application the person must (if required to do so by the authority) confirm the amendment or withdrawal by a notice in writing delivered or sent to the designated office.

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

58.1 Subject to sub-paragraphs (3), (6) and (7), an applicant (or any person acting on his behalf) must comply with sub-paragraph (2) if there is a relevant change of circumstances at any time:

• (a) between the making of an application and a decision being made on it, or
• (b) after the decision is made (where the decision is that the applicant is entitled to a reduction under the authority’s scheme) including at any time while the applicant is in receipt of such a reduction.

58.2 The applicant (or any person acting on his behalf) must notify any change of circumstances which the applicant (or that person) might reasonably be expected to know might affect his entitlement to, or the amount of, a reduction under the authority’s scheme (a “relevant change of circumstances”) by giving notice to the authority:

• (a) in writing; or 
• (b) by telephone:
  • (i) where the authority has published a telephone number for that purpose unless the authority determines that in any particular case or class of case notification may not be given by telephone; or
  • (ii) in any case or class of case where the authority determines that notice may be given by telephone; or
• (c) by any other means which the authority agrees to accept in any particular case, within a period of 21 days beginning with the day on which the change occurs, or as soon as reasonably practicable after the change occurs, whichever is later

58.3 The duty imposed on a person by sub-paragraph (1) does not extend to notifying:

• (a) changes in the amount of Council Tax payable to the authority
• (b) changes in the age of the applicant or that of any member of his family
• (c) in the case of an applicant in receipt of a relevant benefit, changes in circumstances which affect the amount of the benefit but not the amount of the reduction under the authority’s scheme to which he is entitled, other than the cessation of that entitlement to the benefit.

58.4 For the purposes of sub-paragraph (3)(c) “relevant benefit” means income support, an income-based jobseeker’s allowance or an income-related employment and support allowance or universal credit.

58.5 Notwithstanding sub-paragraph (3)(b) or (c) an applicant is required by sub-paragraph (1) to notify the authority of any change in the composition of his family arising from the fact that a person who was a member of his family is now no longer such a person because he has ceased to be a child or young person.

58.6 Not used.

58.7 All changes in circumstances should be notified to the authority in writing (or by whatever format agreed by the authority) within 21 days of the happening of the event or change in circumstance. This timescale may be extended at the discretion of the authority. Where such a change is not received within that timescale and where the change would increase the level of reduction payable, the authority may use a date later that the actual change of circumstances.

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

59.1 The authority must make a decision on an application under its scheme within 14 days or as soon as reasonably practicable thereafter.

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

60.1 The authority must notify in writing any person affected by a decision made by it under its scheme:

• (a) in the case of a decision on an application, forthwith or as soon as reasonably practicable thereafter
• (b) in any other case, within 14 days of that decision or as soon as reasonably practicable thereafter

60.2 Where the decision is to award a reduction, the notification under sub-paragraph (1) must include a statement:

• (a) informing the person affected of the duty imposed by paragraph 9(1)
• (b) explaining the possible consequences (including prosecution) of failing to comply with that duty; and
• (c) setting out the circumstances a change in which might affect entitlement to the reduction or its amount.

60.3 Where the decision is to award a reduction, the notification under sub-paragraph (1) must include a statement as to how that entitlement is to be discharged.

60.4 In any case, the notification under sub-paragraph (1) must inform the person affected of the procedure by which an appeal may be made and must refer the person to the provisions in the authority’s scheme relating to the procedure for making an appeal.

60.5 A person affected to whom the authority sends or delivers a notification of decision may, within one month of the date of the notification of that decision request in writing the authority to provide a written statement setting out the reasons for its decision on any matter set out in the notice.

60.6 The written statement referred to in sub-paragraph (5) must be sent to the person requesting it within 14 days or as soon as reasonably practicable thereafter.

60.7 For the purposes of this paragraph a person is to be treated as a person affected by a decision of the authority under its scheme where the rights, duties or obligations of that person are affected by that decision and the person falls within sub-paragraph (8).
60.8 This sub-paragraph applies to:

• (a) the applicant
• (b) in the case of a person who is liable to pay Council Tax in respect of a dwelling and is unable for the time being to act:
  • (i) a deputy appointed by the Court of Protection with power to claim, or as the case may be, receive benefit on his behalf; or
  • (ii) in Scotland, a judicial factor or any guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000(3) who has power to apply or, as the case may be, receive benefit on the person’s behalf; or
  • (iii) an attorney with a general power or a power to apply or, as the case may be, receive benefit, has been appointed by that person under the Powers of Attorney Act 1971, the Enduring Powers of Attorney Act 1985 or the Mental Capacity Act 2005 or otherwise
• (c) a person appointed by the authority to act for a person unable to act

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

61.1 Where a person is entitled to a reduction under this authority’s scheme in respect of his liability for the authority's Council Tax as it has effect in respect of a chargeable financial year (“the chargeable year”), the authority must discharge his entitlement:

• (a) by reducing, so far as possible, the amount of his liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992 refers; or 
• (b) where:
  • (i) such a reduction is not possible; or
  • (ii) such a reduction would be insufficient to discharge the entitlement to a reduction under the authority’s scheme; or 
  • (iii) the person entitled to the reduction is jointly and severally liable for the Council Tax and the authority determines that such a reduction would be inappropriate, by making payment to him of the amount of reduction to which he is entitled, rounded where necessary to the nearest penny

61.2 The authority must notify the person entitled to a reduction under this scheme of the amount of that reduction and how his entitlement is to be discharged in pursuance of paragraph (1).

61.3 In a case to which paragraph (1)(b) refers:

• (a) if the amount of the Council Tax for which he remains liable in respect of the chargeable year, after any reduction to which sub-paragraph (1)(a) refers has been made, is insufficient to enable his entitlement to a reduction under the authority’s scheme in respect thereof to be discharged, upon the final instalment of that tax becoming due any outstanding reduction:
  • (i) must be paid to that person if he so requires; or 
  • (ii) in any other case must (as the authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of the authority's Council Tax as it has effect for any subsequent year
• (b) if that person has ceased to be liable for the authority's Council Tax and has discharged the liability for that tax, the outstanding balance (if any) of the reduction under the authority’s scheme in respect thereof must be paid within 14 days or, if that is not reasonably practicable, as soon as practicable thereafter
• (c) in any other case, the reduction under the authority’s scheme must be paid within 14 days of the receipt of the application at the offices of the authority or, if that is not reasonably practicable, as soon as practicable thereafter

61.4 For the purposes of this paragraph “instalment” means any instalment of the authority's Council Tax to which regulation 19 of the Council Tax (Administration and Enforcement) Regulations 1992 refers (Council Tax payments).

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

62.1 Subject to paragraph (2), any payment of the amount of a reduction must be made to that person.

62.2 Where a person other than a person who is entitled to a reduction under this authority’s scheme made the application for the reduction and that first person is a person acting pursuant to an appointment or is treated as having been so appointed, the amount of the reduction may be paid to that person.

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

63.1 Where, on the revision of a decision allowing a reduction under the authority’s scheme to a person, it is determined that the amount allowed was less than the amount to which that person was entitled, the authority must either:

• (a) make good any shortfall in reduction which is due to that person, by reducing so far as possible the next and any subsequent payments he is liable to make in respect of the Council Tax of the authority as it has effect for the chargeable financial year until that shortfall is made good; or
• (b) where this is not possible or the person concerned so requests, pay the amount of any shortfall in reduction due to that person within 14 days of the revision of the decision being made or if that is not reasonably practicable, as soon as possible afterwards

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

64.1 Where the person entitled to any reduction under this scheme has died and it is not possible to award the reduction which is due in the form of a reduction of the Council Tax for which he was liable, the authority must make payment of the amount of the reduction to his executor or administrator in accordance with regulation 58(4) of the Council Tax (Administration and Enforcement) Regulations 1992. 

65.1 Where a person has been allowed or paid a sum of Council Tax reduction under a decision which is subsequently revised or further revised, any sum allowed or paid in respect of a period covered by the subsequent decision shall be offset against arrears of entitlement under the subsequent decision except to the extent that the sum exceeds the arrears and shall be treated as properly awarded or paid on account of them.

Inserted by Schedule 8 of the Council Tax Reductions Scheme (Prescribed Requirements) (England) Regulations 2012.

66.1 Where:

• (a) a person is entitled to a reduction under the authority’s scheme in respect of his liability for the authority’s Council Tax as it has effect in respect of a chargeable financial year
• (b) the person entitled to the reduction is jointly and severally liable for the Council Tax; and 
• (c) the authority determines that discharging his entitlement by reducing the amount of his liability to which regulation 20(2) of the Council Tax (Administration and Enforcement) Regulations 1992(7) refers would be inappropriate, it may make a payment to him of the amount of the reduction to which he is entitled, rounded where necessary to the nearest penny

66.2 Subject to sub-paragraph (3) any payment made under sub-paragraph (1) must be made to the person who is entitled to the reduction.

66.3 Where a person other than a person who is entitled to a reduction under the authority’s scheme made the application and that first person is a person acting pursuant to an appointment this scheme or is treated as having been so appointed, the amount of the reduction may be paid to that person.

67.1 The authority will use information provided by the DWP and HMRC for the purposes of Council Tax Reduction, Council Tax liability, billing, administration and enforcement as outlined within Schedule 2 of the Local Government Finance Act 1992 as amended by the Local Government Finance Act 2012 and the Social Security (Information-sharing in relation to Welfare Services etc.) (Amendment) Regulations 2013.

67.2 Where required by the relevant department and where required by law, the authority will share information obtained for Council Tax Reduction with the DWP or HMRC as appropriate and in accordance with Data Protections requirements. (Data Retention and Investigatory Powers Act 2014 and Data Retention Regulations 2014) 

68.1 The authority may receive and obtain information and evidence relating to claims for Council Tax reduction, the council may receive or obtain the information or evidence from:

• persons making claims for Council Tax reduction
• other persons in connection with such claims
• other local authorities
• central government departments including the DWP and HMRC

68.2 The authority may verify relevant information supplied to or obtained.

69.1 The authority may:

• may make a record of such information
• may hold that information, whether as supplied or obtained or recorded, for the purpose of forwarding it to the person or authority for the time being administering Council Tax reduction

70.1 The authority may forward it to the person or authority for the time being administering claims to or awards of Council Tax reduction to which the relevant information relates, being:

• a local authority
• a person providing services to a local authority
• a person authorised to exercise any function of a local authority relating to Council Tax reduction

71.1 A person is to be treated as a person affected by a relevant decision of the authority where that person is:

• an applicant
• in the case of a person who is liable to make payments in respect of a dwelling and is unable for the time being to act
  • a Deputy appointed by the Court of Protection with power to claim, or as the case may be, receive benefit or reduction on his behalf
  • in Scotland, a tutor, curator, judicial factor or other guardian acting or appointed in terms of law administering that person’s estate, or
  • an attorney with a general power or a power to receive benefit or reduction appointed by the person liable to make those payments under the Powers of Attorney Act 1971, the Enduring Powers of Attorney Act 1985 or the Mental Capacity Act 2005 or otherwise
• a person appointed by the authority under this scheme

72.1 The authority may terminate reduction in whole or in part the Council Tax reduction where it appears to the authority that an issue arises whether: 

• the conditions for entitlement to Council Tax reduction are or were fulfilled; or
• a decision as to an award of such a reduction should be revised or superseded

72.2 The authority may terminate, in whole or in part the Council Tax reduction where it appears to the authority that an issue arises whether:

• the conditions for entitlement to Council Tax reduction are or were fulfilled; or
• a decision as to an award of such a reduction should be revised or superseded. Where the person fails to provide information to the authority as requested in relation to any matter relating to their liability for Council Tax

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

73.1 A person who is aggrieved by a decision of the authority, which affects:

• the person’s entitlement to a reduction under its scheme, or
• the amount of any reduction to which that person is entitled, may serve a written notice on the authority stating the matter by which, and the grounds on which, he is aggrieved

73.2 The authority must:

• (a) consider the matter to which the notice relates
• (b) notify the aggrieved person in writing
  • (i) that the ground is not well founded, giving reasons for that belief; or
  • (ii) that steps have been taken to deal with the grievance, stating the steps taken

73.3 Where, following notification under sub-paragraph (2)(b)(i) or (ii), the person is still aggrieved, or if the authority fails to notify the person aggrieved in accordance with sub-paragraph (2)(b) within two months of the service of his notice, he may appeal to the valuation tribunal under section 16 of the 1992 Act (As amended by the Tribunal Procedure (Amendment No 3 ) Rules 2014.

Inserted by Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

74.1 An application to the authority for a reduction under section 13A(1)(c) of the 1992 Act may be made:

• in writing
• by means of an electronic communication in accordance this scheme
• where the authority has published a telephone number for the purpose of receiving such applications, by telephone

74.2 Where: 

• the authority has made a determination under section 13A(1)(c) in relation to a class of case in which liability is to be reduced; and
• a person in that class would otherwise be entitled to a reduction under its scheme, that person’s application for a reduction under the authority’s scheme may also be treated as an application for a reduction under section 13A(1)(c)

75.1 The authority may provide additional help to an applicant who is entitled to reduction under its Exceptional Hardship Scheme.

75.2 Such payments shall be deemed to be made under S13A (1)(a) of the 1992 Act.

76.1 In this Part:

• “information” includes:
  • an application
  • a certificate, notice or other evidence
• “official computer system” means a computer system maintained by or on behalf of an authority for sending, receiving, processing or storing of any information

77.1 The authority may use an electronic communication in connection with applications for, and awards of, reductions under its scheme.

77.2 A person other than the authority may use an electronic communication in connection with the matters referred to in sub-paragraph (1) if the conditions specified in sub-paragraphs (3) to (6) are satisfied.

77.4 The second condition is that the person uses an approved method of;

• authenticating the identity of the sender of the communication
• electronic communication
• authenticating any application or notice delivered by means of an electronic communication
• subject to sub-paragraph (7), submitting to the authority any information

77.5 The third condition is that any information sent by means of an electronic communication is in a form approved for the purposes.

77.6 The fourth condition is that the person maintains such records in written or electronic form as may be specified in a direction given by the Chief Executive of the authority.

77.7 Where the person uses any method other than the method approved of submitting any information, that information is to be treated as not having been submitted.

77.8 In this paragraph “approved” means approved by means of a direction given by the Chief Executive of the authority for the purposes of this section.

78.1 The authority may use intermediaries in connection with:

• the delivery of any information by means of an electronic communication
• the authentication or security of anything transmitted by such means, and may require other persons to use intermediaries in connection with those matters

79.1 Any information which is delivered by means of an electronic communication is to be treated as having been delivered in the manner or form required by any provision of an authority’s scheme on the day the conditions imposed:

• by this section
• by or under an enactment, are satisfied

79.2 The authority may determine that any information is to be treated as delivered on a different day (whether earlier or later) from the day provided for in sub-paragraph (1).

79.3 Information may not be taken to have been delivered to an official computer system by means of an electronic communication unless it is accepted by the system to which it is delivered.

80.1 If it is necessary to prove, for the purpose of any legal proceedings, the identity of:

• the sender of any information delivered by means of an electronic communication to an official computer system; or
• the recipient of any such information delivered by means of an electronic communication from an official computer system, the sender or recipient, as the case may be, is to be presumed to be the person whose name is recorded as such on that official computer system.

81.1 If it is necessary to prove, for the purpose of any legal proceedings, that the use of an electronic communication has resulted in the delivery of any information this is presumed to have been the case where:

• any such information has been delivered to the relevant authority, if the delivery of that information has been recorded on an official computer system; or
• any such information has been delivered by the relevant authority if the delivery of that information has been recorded on an official computer system

81.2 If it is necessary to prove, for the purpose of any legal proceedings, that the use of an electronic communication has resulted in the delivery of any such information, this is presumed not to be the case if that information delivered to the relevant authority has not been recorded on an official computer system.

81.3 If it is necessary to prove, for the purpose of any legal proceedings, when any such information sent by means of an electronic communication has been received, the time and date of receipt is presumed to be that recorded on an official computer system.

82.1 If it is necessary to prove, for the purpose of any legal proceedings, the content of any information sent by means of an electronic communication, the content is presumed to be that recorded on an official computer system.

83.1 In order to protect the finances of the authority and also in the interests of all council taxpayers, the authority will undertake such actions as allowed by law to:

• prevent and detect fraudulent claims and actions in respect of Council Tax reduction
• carry out investigations fairly, professionally and in accordance with the law
• ensure that sanctions are applied in appropriate cases

83.2 The authority believes that it is important to minimise the opportunity for fraud and:

• will implement rigorous procedures for the verification of claims for Council Tax reduction
• will employ sufficient Officers to fulfil the authority’s commitment to combat fraud
• will actively tackle fraud where it occurs in accordance with this scheme
• will co-operate with the Department for Work and Pensions (DWP), His Majesty’s Revenues and Customs and take part in joint working including prosecutions
• will in all cases seek to recover all outstanding Council Tax

83.3 The authority shall put into place such administrative policies, procedures and processes as are necessary to ensure that the actions outlined within paragraph (1) and (2) can be carried out successfully. In particular the authority shall undertake actions provided by the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013

The Schedules 1 to 4 

Schedule 1. Calculation of the amount of Council Tax Reduction in accordance with the Discount Scheme

Schedule 2. Sums to be disregarded in the calculation of income other than earnings

Schedule 3. Capital to be disregarded

Schedule 4. Amounts to be disregarded from earnings

This strategy was last reviewed in 2024. 

The next expected review date is 2025.