Gateshead Council Local Council Tax Support Scheme 2024/25

This scheme may be cited as the Gateshead Council Local Tax Reduction Scheme and relates to the financial year beginning 1st April 2024 and unless revised or replaced, to each subsequent year beginning on 1st April

Paragraph 33 of the Welfare Reform Act 2012 abolished Council Tax Benefit from 1st April 2013, and Schedule 4 to the Local Government Finance Bill 2012 inserts Schedule 1A into the Local Government Finance Act 1992. This schedule makes provision for local authorities to devise their own schemes for local Council Tax reductions, to assist people on low incomes in paying their Council Tax. This document sets out the Gateshead Local Council Tax Support scheme for the financial year commencing 1st April 2024.

The Secretary of State in exercise of the powers conferred by section 113(2) of, and paragraph 2 of Schedule 1A to the Local Government Finance Act 1992, has prescribed some mandatory features which must be incorporated into Gateshead's local scheme and these are contained within the Council Tax Reduction Schemes (Prescribed Scheme) (England) Regulations 2013, as amended by SI 3181 of 2013, SI 3312 of 2014, SI643 of 2015, SI 2041 of 2015, SI 1262 of 2016, SI 204 of 2017, SI 1305 of 2017, SI 1346 of 2018, SI 23 of 2020, SI 29 of 2021, SI 25 of 2022, SI 16 of 2023 and SI 29 of 2024. This scheme includes those matters set out in the prescribed regulations.

It is a legislative requirement that those of Pension Age continue to receive support of up to 100% of their Council Tax bill, depending on their income. The legislation sets out the definition of pensioner for the purposes of the scheme. Those not defined as pensioners are by default defined as working age. The features set out in this scheme which relate to persons of working age, and which are not included in the prescribed regulations, have been determined by Gateshead Council. Any omission from this document in relation to the Gateshead Local Council Tax Support Scheme or items not specifically mentioned will not invalidate the scheme or the individual reduction awarded.

Gateshead Council's scheme is based upon a means test, taking into account the needs and income of the applicant in order to establish a figure which will then be applied as a discount.

Calculation amounts

The figures used in calculating the level of reduction under this scheme for those of working age will be set by Gateshead Council. This includes figures relating to applicable amounts, premia, non-dependant deductions and, where state benefits are used in the calculation, any changes to these as made by the Secretary of State. Additionally, it includes any changes to tax and national insurance rates, and any rates used in the calculation of self-employed earnings. The council can apply a percentage to state benefits to reflect changes made by the Secretary of State. Where the council has determined a figure to be used in the calculation, the council may amend or alter these figures annually, or when deemed appropriate. The scheme also allows for any clerical errors or typing errors to be corrected during its life.

For the year commencing 1st April 2024, Gateshead Council has determined that those of working age can receive support to the value of a maximum of 91.5% of their Council Tax bill, depending on their income.

Principles of the scheme

Gateshead's scheme is based on eight principles:

1. Protection will be given to certain groups - pensioners will be able to receive maximum help of up to 100% of their bill, depending on their circumstances and so are protected from any increase in the amount they pay because of the introduction of the scheme.
2. The scheme should encourage people to work - when working out entitlement to Local Council Tax Support part of a person's earnings will be ignored. For those of working age £10 of a single person's earnings and £15 of a couple's earnings will be ignored. For those of pension age, £5 of a single 3 Gateshead Council Local Council Tax Support Scheme 2024/25 person's earnings and £10 of a couple's earnings will be ignored. For a lone parent, £25 of any earnings will be ignored.
3. Everyone in the household should contribute - any support payable may be reduced where another adult lives in the household who is not the claimant's partner. The amount of reduction will depend on the gross income of the other adult. For those of working age, no reduction will be made unless the Council Tax payer is the person who qualifies for assistance.
4. Benefit should not be paid to those with relatively large capital or savings - any capital below £6000 will be ignored for working age people and below £10,000 for those of pension age. Anyone with capital above £16,000 will not get help under the scheme unless they get Guarantee Pension Credit. An adjustment will be made to the level of support if a person has capital between £6,000/£10,000 and £16,000.
5. War pensions will be ignored in working out the level of support
6. There will be a minimum level of support - for those of working age, if the level of support would be less than £1 a week, no reduction will be made to the Council Tax bill.
7. Child Benefit will be ignored in working out the level of support
8. There will be the ability to award a discretionary reduction if the council considers someone needs extra support in exceptional circumstances

Changes to the scheme

Gateshead Council may make changes to this scheme at any time where the government makes welfare and benefits changes, or legislative changes that could have an impact on the scheme, and that affect the income that people have. The aim would be to ensure that those affected by government changes that have an impact on the scheme, do not see the amount of Council Tax Support increase or decrease significantly because of this. Changes would be made when there is evidence of a negative impact on Council Tax Support claimants, when the sustainability of the scheme is put at risk, when the principles underlying the scheme are affected, to keep the scheme in line with changes to other benefits and to remove complexities for claimants.

It should be noted that in the current year, the prescribed requirement regulations reflected a reduction in personal allowances for those who reach pension age on or after 1st April 2024. This is to reflect the government's removal of the additional amount formerly added to these applicable amounts, to offset savings credit, which is no longer available.

In 2020/2021, the prescribed regulations contained an uplift of £20 to the additional earnings disregard which applies to some claimants (the disregard was increased from £17.10 to £37.10), which was introduced year in response to Covid-19. Although this has been removed in the prescribed regulations, the council has opted to keep the additional £20.

General provisions

The council delegates the power to make and bring effect to the scheme to the Chief Financial Officer, and to officers duly authorised by him to do so in accordance with the council's constitution, and also to make changes to the scheme to reflect government and legislative changes and whatever other changes the Chief Financial Officer may deem appropriate. The Council may also revise or replace the scheme annually in addition to making changes as set out in the "Changes to the scheme" paragraph.

Fraud

The council will actively make checks for the prevention and detection of fraud.

(1) In this scheme -

"the 1992 Act" means the Local Government Finance Act 1992;

"the Administration Act " means the Social Security Administration Act 1992

"Abbeyfield Home" means an establishment run by the Abbeyfield Society including all bodies corporate or unincorporated 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;

"adult disability payment" has the meaning given in regulation 2 of the DAWAP Regulations;

"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.

"alternative maximum council tax reduction" means the amount determined in accordance with paragraph 33 and Schedule 4.

"applicable amount" means—
(a) in relation to a pensioner, the amount calculated in accordance with paragraph 24 and schedule 2, and
(b) in relation to a person who is not a pensioner, the amount calculated in accordance with -
(i) paragraph 25 and Schedule 3, or
(ii) paragraph 27

"applicant" means a person who has made an application;

"application" means an application for a reduction under a scheme;

"approved blood scheme" means a scheme established or approved by the Secretary of State, or trust established with funds provided by the Secretary of State, for the purpose of providing compensation in respect of a person having been infected from contaminated blood products;

"assessment period" means—
(a) in relation to pensioners
- (i) in relation to the earnings of a self-employed earner, the period in accordance with paragraph 45 for the purpose of calculating the weekly earnings of the applicant; or
- (ii) in relation to any other income, the period in accordance with paragraph 42 for the purpose of calculating the weekly income of the applicant;
(b) in relation to persons who are not pensioners, such period as is set out in paragraphs or such period as is set out in paragraphs 49 and 51 over which income falls to be calculated;

"attendance allowance" means—
(a) an attendance allowance under Part 3 of the SSCBA;
(b) an increase of disablement pension under section 104 or 105 of that Act;
(c) a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983 or any analogous payment; or
(d) any payment based on need for attendance which is paid as part of a war disablement pension; 

"the authority" means the billing authority in relation to whose area a 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 meaning given by the Income Tax Act 2007 (see section 989 of that Act);

"the benefit Acts" means the SSCBA, the Jobseekers Act 1999, the Welfare Reform Act 2007 and the State Pension Credit Act 2002;

"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 in 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;

"child disability payment" has the meaning given by regulation 2 of the DACYP Regulations;

"childcare costs element" has the meaning given by regulation 27 of the Universal Credit Regulations 2012 (note these regulations are currently draft and this definition may change);

"child tax credit" means a child tax credit under section 8 of the Tax Credits Act 2002;

"claim" means a claim for a reduction under Gateshead Council's Council Tax Reduction Scheme;

"claim form" means any form Gateshead Council has approved as an acceptable claim form for a reduction under the Gateshead Council Tax Support Scheme. This includes any variation of Gateshead Council's own claim form, any form completed as part of an application for Universal Credit, Jobseekers Allowance, Income Support, Employment and Support Allowance or Pension Credit, which the council also chooses to accept as a claim for council tax support. It also includes any form sent to the council from the DWP advising of an award of Universal Credit, where the council has used receipt of such a form to promote take up of Council Tax Support. "close relative" means a parent, parent-in-law, son, son-in-law, daughter, daughter-in law, step-parent, stepson, step-daughter, brother, sister, or if any of the preceding persons is one member of a couple, the other member of that couple;

"concessionary payment" means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act are charged;

"contributory employment and support allowance" means Schedule 1 Part 1a contributory 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 (e) 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 these provisions;

"council tax benefit" means council tax benefit under Part 7 of the SSCBA;

"council tax support" has the same meaning as "council tax reduction" and refers to a reduction made to council tax payable in accordance with a scheme as provided for under Schedule 1A of the Local Government Finance Bill 2012.

"couple" has the meaning given by paragraph 4;

"the DACYP Regulations" means the Disability Assistance for Age People (Scotland) Regulations 2022;

"designated office" means the office of an authority designated by it for the receipt of applications-
(a) by notice on or with a form supplied by it for the purpose of making an application;
(b) by reference upon or with such a form to some other document from it and sent by electronic means or otherwise on application and without charge; or
(c) by any combination of the provisions set out in paragraphs (a) and (b)

"disability living allowance" means a disability living allowance under section 71 of the SSCBA;

"dwelling" has the meaning given by section 3 of the 1992 Act; 12 Gateshead Council Local Council Tax Support Scheme 2024/25

"earnings" has the meaning given by paragraph 27 of this section of the scheme;

"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 Electronic Communications Act 2000;

"employed earner" is to be construed in accordance with section 2(1)(a) of the SSCBA 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, Skills and Enterprise Scheme" means a scheme under section 17A (schemes for assisting persons to obtain employment: "work for your benefit" schemes etc.) of the Jobseekers Act 1995 known by that name and provided pursuant to arrangements made by the Secretary of State that is designed to assist claimants for job-seekers allowance to obtain employment, including self-employment, and which may include time for any individual work related activity (including work experience or job search);

"enactment" includes any enactment comprised in, or an instrument made under, an Act of the Scottish Parliament or the National Assembly for Wales;

"employment zone" means an area with Great Britain designated for the purposes of the Welfare Reform Act 1997 and Pensions Act 1999 and an "employment zone programme" means a programme established for such an area or areas designed to assist claimants for a jobseeker's allowance to obtain sustainable employment;

"the Energy Rebate Scheme 2022" means the scheme to provide financial support in respect of energy bills which was announced in Parliament by the Chancellor of the Exchequer on 3rd February 2022"; "extended reduction" means a reduction under this scheme for which a person is eligible pursuant to Part 12 (eligible reductions); "extended reduction period" means the period for which a person is in receipt of an extended reduction in accordance with paragraph 91, 98 or 101; "extended reduction (qualifying contributory benefits)" means a reduction under this section of the scheme for which a person is eligible in accordance with paragraph 90 or 97;

"family" has the meaning given by paragraph 6;

"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 14 scheme established by the Secretary of State on 24th April 1992 or, in Scotland, on 10th April 1992;

"guarantee credit" is to be construed in accordance with sections 1 and 2 of the State Pension Credit Act 2002;

"a guaranteed income payment" means a payment made under article 15(1)I (injury benefits) or 29 (1) (a) (death benefits) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;

"Grenfell Tower support payment" means a payment made for the purpose of providing compensation or support in respect of the fire on 14th June 2017 at Grenfell Tower, or a payment to a personal representative of such a person -
(a) from the £5 million fund announced on 16th June 2017 for the benefit of certain persons affected by the fire on 14th June at Grenfell Tower and known as the Grenfell Tower Residents' Discretionary Fund;
(b) by the Royal Borough of Kensington and Chelsea;
(c) by a registered charity,

"historical child abuse payment" means a payment made under—
(a) Part 1 of the Historical Institutional Abuse (Northern Ireland) Act 2019;
(b) Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021; "the Horizon system" means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;

"housing benefit" means housing benefit under Part 7 of the SSCBA;

"housing costs element" has the meaning given by regulation 21 of the Universal Credit Regulations 2012 (note these regulations are currently draft and this definition may change);

"an income-based jobseeker's allowance" and "a joint-claim jobseeker's allowance" have the meanings given by the Jobseekers Act 1995 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;

"independent hospital"—
(a) 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;
(b) in Wales has the meaning given by section 2 of the Care Standards Act 2000; and
(c) in Scotland means an independent healthcare service as defined by section 10F of the National Health Service (Scotland) Act 1978;

"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;

"The Jobseekers Allowance (Schemes for Assisting Persons to Obtain Employment)" means those schemes set up in accordance with the Jobseekers Allowance (Schemes for Assisting Persons to obtain Employment) Regulations 2013 (SI 2103:276).

"Living Wage" means any amount determined and set as such by the Secretary of State for any applicable period.

"the London Bombings 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;

"the London Emergencies Trust" means the company of that name (number 09928465) incorporated on 23rd December 2015 and the registered charity of that name (number 1172307) established on 28th March 2017;

"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 National Emergencies Trust" means the registered charity of that name (number 1182809) established on 28th March 2019,

"parental bereavement leave" means leave under section 80EA of the Employment Rights Act 1996;

"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 or the applicant is a member of the work-related activity group;

"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;

"maximum council tax reduction amount" means the amount determined in accordance with this scheme

"member of a couple" means a member of a married or unmarried couple;

"member of the work-related activity group" means a person who is or is treated as having limited capability for work under either -
(a) Part 5 of the Employment and Support Allowance Regulations 2008 other than be virtue of regulation 30 of those Regulations; or
(b) Part 4 of the Employment and Support Allowance Regulations 2013 other than be vesture of regulation 26 of those Regulations;

"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;

"mobility supplement" means-
(a) in relation to pensioners, a supplement to which paragraph 5 (1)(a)(vii) of Schedule 5 refers;
(b) in relation to persons who are not pensioners, a supplement to which paragraph 13 of Schedule 8 refers;

"mover" means an applicant who changes the dwelling in which the applicant is resident, and in respect of which the applicant is liable to pay council tax, from a dwelling in the area of the authority to a dwelling in the area of a second authority;

"national minimum wage" means the amount set each year by the Secretary of State for either the national living wage or the national minimum wage as provided for under the National Minimum Wage Act 1998.

"net earnings" means such earnings as are calculated in accordance paragraph 43 or 53, as the case may be;

"net profit" means such profit as is calculated in accordance with paragraph 64;

"new dwelling" means, for the purposes of the definition of "second authority" and paragraphs 91, 98 and 101, the dwelling to which an applicant has moved, or is about to move, in which the applicant will be resident;

"non-dependant" has the meaning given by paragraph 9;

"occupational assistance" means any payment or provision made by a local authority, the Welsh ministers or the Scottish ministers for the purposes of-
(a) meeting or helping to meet a short term need-
(i) arising out of an exceptional event or exceptional circumstances, or
(ii) that needs to be met to avoid a risk to the well-being of an individual, and
(b) enabling qualifying individuals to establish or maintain a settled home, and-
(i) "local authority" has the meaning given by section 270 (1) of the Local Government Act 1972; and
(ii) "qualifying individuals" means individuals who have been, or without the assistance might otherwise be-
(aa) in prison, hospital or an establishment providing residential care or other institution, or
(bb) homeless or otherwise living an unsettled way of life; and "local authority" means a local authority in England within the meaning of the Local Government Act 1972;

"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 everyday use but does not include school uniforms, or clothing or footwear used solely for sporting activities.

"partner", in relation to a person, means—
(a) where that person is a member of a couple, the other member of that couple; or
(b) where that person is polygamously married to two or more members of his household, any such member to whom he is married; or
(c) where that person is polygamously married and has an award of Universal Credit with the other party to the earliest marriage that still subsists, that other party to the earliest marriage;

"paternity leave" means a period of absence from work on leave by virtue of section 80A or 80B of the Employment Rights Act 1996 or on additional paternity leave by virtue of section 80AA or 80BB of that Act;

"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;

"pensionable age" has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995;

"pensioner" has the meaning given by paragraph 3 (2) (a)

"person on income support" means a person in receipt of income support;

"person treated as not being in Great Britain" has the meaning given by paragraph 21;

"person who is not a pensioner" has the meaning given by paragraph (3) (2) (b) of these Regulations;

"personal independence payment" has the meaning given by Part 4 of the Welfare Reform Act 2012;

"personal pension scheme" means—
(a) a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993;
(b) an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) of that Act which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004;
(c) 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 dependant on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependant on human life;

"polygamous marriage" means any marriage to which paragraph 5 of this scheme applies;

"the Post Office" means Post Office Limited (registered number 02154540);

"Post Office compensation payment" means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support, which is -
(a) in connection with the failings of the Horizon system; or
(b) otherwise payable following the judgement in Bates and Others v Post Office Ltd ((No. 3 "Common Issues") (a);";

"qualifying age for state pension credit" means (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002)— (a) in the case of a woman, pensionable age; or (b) 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—
(a) severe disablement allowance;
(b) incapacity benefit;
(c) contributory employment and support allowance;

"qualifying income-related benefit" means—
(a) income support;
(b) income-based jobseeker's allowance;
(c) income-related employment and support allowance;

"qualifying course" means a qualifying course as defined for the purposes of Parts 2 and 4 of the Jobseekers Allowance Regulations 1996;

"qualifying person" means -
(a) a person in respect of whom a Grenfell Tower support payment, a historical child abuse payment, a Windrush payment, a Post Office compensation payment or a vaccine damage payment has been made or payment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the Windrush Compensation Scheme, the National Emergencies Trust, the Victims of Overseas Terrorism Compensation Scheme 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 week", in relation to any particular day, means the week within which the day in question falls;

"relevant change of circumstances" means any change of circumstances which the person claiming a reduction, or any other person, could reasonably be expected to know might affect entitlement to a reduction under this scheme;

"remunerative work" has the meaning given by paragraph 10;

"rent" means "eligible rent" to which regulation 12 of the Housing Benefit (Persons who have acquired the qualifying age for state pension credit) Regulations 2006 refer, less any deductions in respect of non-dependants which fall to be made under paragraph 29 (non-dependant deductions) of this scheme;

"resident" has the meaning given by Part 1 of the 1992 Act;

"savings credit" shall be construed in accordance with sections 1 and 3 of the State Pension Credit Act 2002;

"the Scottish Infected Blood Support Scheme" means the scheme of that name administered by the Common Services Agency (constituted under section 10 of the National Health Service (Scotland) Act 1978;

"second dwelling" means the authority to which a mover is liable to make payments for the new dwelling;

"self-employed earner" is to be construed in accordance with section 2(1)(b) of the SSCBA;

"self-employment route" means assistance in pursuing self-employed earner's employment whilst participating in—
(a) an employment zone programme;
(b) a programme provided by or under arrangements made pursuant to section 2 of the Employment and Training Act 1973 (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); or
(c) the Employment, Skills and Enterprise Scheme or any scheme coming into effect as a result of the Jobseekers Allowance (Schemes for Assisting Persons to obtain Work) Regulations 2013;

"single applicant" means an applicant or claimant 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;

"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" means state pension credit under the State Pension Credit Act 2002;

"statutory parental bereavement pay" means a payment to which a person is entitled in accordance with section 171ZZ6 of the Social Security Contribution and Benefits Act 1992 (7);

"student" means a person, other than a person in receipt of a training allowance, who is attending or undertaking -
(a) a course of study at an educational establishment; or
(b) a qualifying course;

"tax year" means a period beginning with 6th April in one year and ending with 5th April in the next;

"the Homes for Ukraine scheme" means the Homes for Ukraine sponsorship scheme which was announced in Parliament by the Secretary of State for Levelling Up, Housing and Communities on 14th March 2022";

"training allowance" means an allowance (whether by way of periodical grants or otherwise) payable—

(a) 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 the Welsh Ministers;
(b) to a person for his maintenance or in respect of a member of his family; and
(c) 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, that department or approved by that 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,

but 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 Employment and Training Act 1973 or is training as a teacher;

"the Trusts" (except where the context otherwise requires) means the Macfarlane Trust, the Macfarlane (Special Payments) Trust and the Macfarlane (Special Payments) (No 2) Trust and "Trustees" is to be construed accordingly;

"Universal Credit" has the meaning given by section 1 of the Welfare Reform Act 2012;

"vaccine damage payment" means a payment under the Vaccine Damage Payments Act 1979(b);

"the Victims of Overseas Terrorism Compensation Scheme" means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010(c);

"voluntary organisation" means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

"the We Love Manchester Emergency Fund means the registered charity of that name (number 1173260) established on 30th May 2017.

"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 or 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—
a) as respects England and Wales, any water and sewerage charges under Chapter 1 of Part 5 of the Water Industry Act 1991,
(b) 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;

"the Windrush Compensation scheme" means-
(a) the scheme of that name operated by the Secretary of State for the purpose of compensating individuals who have suffered loss in connection with being unable to demonstrate their lawful status in the United Kingdom and;
(b) the policy entitled "Windrush Scheme: Support in urgent and exceptional circumstances" which was operated by the Secretary of State for the purpose of compensating individuals who, for urgent and exceptional reasons, required support in advance of the scheme referred to in paragraph (a) of this definition becoming operational;

"Windrush payment" means a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020;

"working tax credit" means a working tax credit under section 10 of the Tax Credits Act 2002;

"young person" means a person who falls within the definition of qualifying young person in section 142 of the SSCBA.

(2) In this scheme, where an amount is to be rounded to the nearest penny, a fraction of a penny must be disregarded if it is less than half a penny and must otherwise be treated as a whole penny.

(3) For the purpose of these Regulations, 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, or his partner if there is a joint claim, and on any day—
(a) 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 1996 or section 19 or 20A or regulations made under section 17A of the Jobseekers Act 1995(circumstances in which a jobseeker's allowance is not payable); or
(b) 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 section 19 or 19A or regulations made under section 17A or 19B of that Act; or
(c) in respect of which an income based jobseekers 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)

(4) For the purposes of these Regulations, 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—
(a) 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
(b) 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.

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

(6) In this scheme, 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).

(7) In this scheme, references to persons is classes A, B, C, 1, 2 or 3 (as the case may be) is a reference to classes A, B, C, 1, 2 or 3 as described in paragraphs 13 to 18.

(8) References in these regulations to an applicant participating as a service user are to-
(a) a person being consulted by or on behalf of-
(i) a body who has a statutory duty to provide services in the field of health, social care or social housing; or
(ii) a body which conducts research or undertakes monitoring for the purpose of planning or improving such services, In their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services; or
(aa) a person who is being consulted by or on behalf of -
(i) the Secretary of State in relation to any of the Secretary of State's functions in the field of social security or child support or under section 2 of the Employment and Training Act 1973 (d); or
(ii) a body which conducts research or undertakes monitoring for the purpose of planning or improving such functions, in their capacity as a person affected by the exercise of those functions or the carer of such a person;
(b) the carer or a person consulted as described in sub-paragraph (a) or sub-paragraph (AA) where the carer is not being consulted as described in that sub - paragraph.

3 Meaning of "pensioner" and "person who is not a pensioner"

(1) In this scheme a person is -
(a) a pensioner if -
(i) he has attained the qualifying age for state pension credit; and
(ii) he is not and, if he has a partner, his partner is not -
(aa) a person on income support, on an income-based jobseeker's allowance, or on an income-related employment and support allowance; or
(bb) has an award of Universal Credit.
(b) a person is not a pensioner" if—
(i) he has not attained the qualifying age for state pension credit; or
(ii) he has attained the qualifying age for state pension credit and he, or if he has a partner, his partner, is -
(aa) on income support, on income-based jobseeker's allowance or an income-related employment and support allowance, or
(bb) has an award of Universal Credit.

(2) For the purposes of sub-paragraphs 9a)(ii)(bb) and (b)(ii)(bb) in paragraph (1) an award of Universal Credit is to be disregarded during the relevant period.

(3) In this regulation -
"assessment period" has the same meaning as in the Universal Credit Regulations 2013;
"relevant period" means the period beginning with the day on which P and each partner of P has attained the qualifying age for state pension credit and ending with the day on which the last assessment period for Universal Credit ends.

4 Meaning of "couple"

(1) In this scheme "couple" means—
(a) a man and woman who are married to each other and are members of the same household;
(b) a man and woman who are not married to each other but are living together as if they were a married couple or civil partners;
(c) two people of the same sex who are civil partners of each other and are members of the same household; or
(d) two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.

(2) Two people of the same sex are to be treated as living together as if they were civil partners if, and only if, they would be regarded as living together as husband and wife were they of opposite sexes.

5 Polygamous marriages

(1) This paragraph applies to any case where—
(a) a person is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and
(b) either party to the marriage has for the time being any spouse additional to the other party.

(2) For the purposes of paragraph 4 neither party to the marriage is to be taken to be a member of a couple.

6 Meaning of "family"

(1) In this scheme "family" means—
(a) a couple;
(b) a 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; or
(c) a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a young person.

(2) The references to a child or young person in sub-paragraph (1)(b) and (c) include a child or young person in respect of whom section 145A of the SSCBA applies for the purposes of entitlement to child benefit, but only for the period prescribed under section 145A(1).

(3) The references to a young person in paragraph (1)(b) and (c) do not include a young person who is —
(a) on income support, an income-based jobseeker's allowance or an income related employment and support allowance;
(b) a person to whom section 6 of the Children (Leaving Care) Act 2000 (exclusion from benefits) applies; or
(c) entitled to an award of Universal Credit.

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

(1) A person is to be treated as responsible for a child or young person who is normally living with him, including a child or young person to whom paragraph 6(2) applies.

(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 (1) as normally living with—
(a) the person who is receiving child benefit in respect of that child or young person, or
(b) if there is no such person—
(i) where only one claim for child benefit has been made in respect of him, the person who made that claim, or
(ii) in any other case the person who has the primary responsibility for him.

(3) For the purposes of these Regulations a child or young person is 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 regulation is to be treated as not so responsible.

8 Households

(1) Subject to sub-paragraphs (2) and (3), an applicant and any partner and, where the applicant or his partner is treated (by virtue of paragraph 7) as responsible for a child or young person, that child or young person and any child of that child or young person, are to be treated as members of the same household notwithstanding that any of them is temporarily absent from that household.

(2) A child or young person is not be treated as a member of the applicant's household where he is —
(a) 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 section 81(2) of the Social Services and Well-being (Wales) Act 2014 (ways in which looked after children are to be accommodated and maintained), or in Scotland boarded out or placed with the applicant or his partner under a relevant enactment; or
(b) placed, or in Scotland boarded out, with the applicant or his partner prior to adoption; or
(c) placed for adoption with the applicant or his partner in accordance with the Adoption and Children Act 2002 or the Adoption Agencies (Scotland) Regulations 2009 or the Adoption (Northern Ireland) Order 1987.

(3) Subject to paragraph (4), paragraph (1) does not apply to a child or young person who is not living with the applicant and who—
(a) is being looked after by, or in Scotland is in the care of, a local authority under a relevant enactment; or
(b) has been placed, or in Scotland boarded out, with a person other than the applicant prior to adoption; or
(c) has been placed for adoption in accordance with the Adoption and Children Act 2002 or the Adoption Agencies (Scotland) Regulations 2009.

(4) The council must treat a child or young person to whom paragraph (3)(a) applies as being a member of the applicant's household in any reduction week where—
(a) that child or young person lives with the applicant for part or all of that reduction week; and
(b) the council considers that it is reasonable to do so taking into account the nature and frequency of that child's or young person's visits.

(5) In this regulation "relevant enactment" means—
(a) the Army Act 1955;
(b) the Air Force Act 1955;
(c) the Naval Discipline Act 1957;
(d) the Matrimonial Proceedings (Children) Act 1958;
(e) the Social Work (Scotland) Act 1968;
(f) the Family Law Reform Act 1969;
(g) the Children and Young Persons Act 1969;
(h) the Matrimonial Causes Act 1973;
(i) the Children Act 1975;
(j) the Domestic Proceedings and Magistrates' Courts Act 1978;
(k) the Adoption and Children (Scotland) Act 2007;
(l) the Family Law Act 1986;
(m) the Children Act 1989;
(n) the Children (Scotland) Act 1995;
(na) the Children's Hearings (Scotland) Act 2011 (SI 2011 asp 1); and
(o) the Legal Aid, Sentencing and Punishment of Offenders Act 2012.

9 Non-dependants

(1) In this scheme, "non-dependant" means any person, except someone to whom paragraph (2) applies, who normally resides with an applicant or with whom an applicant normally resides.

(2) This paragraph applies to—
(a) any member of the applicant's family;
(b) if the applicant is polygamously married, any partner of his and any child or young person who is a member of his household and for whom he or one of his partners is responsible;
(c) a child or young person who is living with the applicant but who is not a member of his household by virtue of regulation 8 (households);
(d) subject to paragraph (3), any person who, with the applicant, is jointly and severally liable to pay council tax in respect of a dwelling for any day under sections 6, 7 or 75 of the 1992 Act (persons liable to pay council tax);
(e) subject to paragraph (3), any person who is liable to make payments on a commercial basis to the applicant or the applicant's partner in respect of the occupation of the dwelling;
(f) a person who lives with the applicant in order to care for him or a partner of his and who is engaged by a charitable or voluntary organisation which makes a charge to the applicant or his partner for the services provided by that person.

(3) Excepting persons to whom sub-paragraph (2)(a) to (c) and (f) refer, a person to whom any of the following paragraphs applies shall be a non-dependant—
(a) a person who resides with the person to whom he is liable to make payments in respect of the dwelling and either—
(i) that person is a close relative of his or his partner; or
(ii) the tenancy or other agreement between them is other than on a commercial basis;
(b) a person whose liability to make payments in respect of the dwelling appears to the authority to have been created to take advantage of a scheme except someone who was, for any period within the eight weeks prior to the creation of the agreement giving rise to the liability to make such payments, otherwise liable to make payments of rent in respect of the same dwelling;
(c) a person who becomes jointly and severally liable with the applicant for council tax in respect of a dwelling and who was, at any time during the period of eight weeks prior to his becoming so liable, a non-dependant of one or more of the other residents in that dwelling who are so liable for the tax, unless the change giving rise to the new liability was not made to take advantage of a scheme.

10 Remunerative work

(1) Subject to the following provisions of this paragraph, a person shall be treated for the purposes of this scheme as engaged in remunerative work if he is engaged, or, where his hours of work fluctuate, he is engaged on average, for not less than 16 hours a week, in work for which payment is made or which is done in expectation of payment.

(2) Subject to sub-paragraph (3), in determining the number of hours for which a person is engaged in work where his hours of work fluctuate, regard shall be had to the average of hours worked over—
(a) if there is a recognisable cycle of work, the period of one complete cycle (including, where the cycle involves periods in which the person does no work, those periods but disregarding any other absences);
(b) in any other case, the period of 5 weeks immediately prior to the date of claim, or such other length of time as may, in the particular case, enable the person's weekly average hours of work to be determined more accurately.

(3) Where, for the purposes of paragraph (2)(a),a person's recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which he does not work, those periods and any other periods not forming part of such holidays or vacations during which he is not required to work shall be disregarded in establishing the average hours for which he is engaged in work.

(4) Where no recognisable cycle has been established in respect of a person's work, regard shall be had to the number of hours or, where those hours will fluctuate, the average of the hours, which he is expected to work in a week.

(5) A person shall be treated as engaged in remunerative work during any period for which he is absent from work referred to in paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.

(6) A person on income support, an income-based jobseeker's allowance or an income-related employment and support allowance for more than 3 days in any reduction week will be treated as not being in remunerative work in that week.

(7) A person shall not be treated as engaged in remunerative work on any day on which the person is on maternity leave, paternity leave, adoption leave, shared parental leave, parental bereavement leave or is absent from work because he is ill.

(8) A person shall not be treated as engaged in remunerative work on any day on which he is engaged in an activity in respect of which—
(a) a sports award has been made, or is to be made, to him; and
(b) no other payment is made or is expected to be made to him.

11 Procedure for reduction applications and appeals against reduction decisions

Schedule 1 contains provisions about the procedure-
(a) by which a person may apply for a reduction under this scheme;
(b) by which a person may make an appeal against certain decisions of the authority;
(c) by which a person can apply to the authority for a reduction under section 13A (1)(C) of the 1992 Act.

12 Classes of persons entitled to a reduction under this scheme

(1)The classes of pensioner described in paragraphs (2) to (4) are entitled to a reduction under this scheme.

(2) In those paragraphs, references to the applicant's income or capital include, in a case where that income or capital cannot accurately be determined, references to the applicant's estimated income or capital.

13 Class A: pensioners whose income is not greater than the applicable amount

On any day Class A consists of any person who is a pensioner—
(a) who is for that day liable to pay Council Tax in respect of a dwelling of which he is a resident;
(b) subject to paragraph 19, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum Council Tax reduction amount can be calculated;
(d) who does not fall within a class of persons prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority's scheme;
(e) whose income (if any) for the relevant week does not exceed his applicable amount, and
(f) who has made an application.

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

On any day class B consists of any person who is a pensioner—
(a) who is for that day liable to pay Council Tax in respect of a dwelling of which he is a resident;
(b) subject to paragraph 19, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum Council Tax reduction amount can be calculated;
(d) who does not fall within a class of person prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority's scheme;
(e) whose income for the relevant week is greater than his applicable amount;
(f) in respect of whom amount A exceeds amount B where—
(i) amount A is the maximum Council Tax reduction in respect of the day in the applicant's case; and
(ii) amount B is 2 6/7 per cent of the difference between his income for the relevant week and his applicable amount; and
(g) who has made an application.

15 Class C: alternative maximum Council Tax reduction: pensioners

(1) On any day class C consists of any person who is a pensioner—
(a) who is for that day liable to pay Council Tax in respect of a dwelling of which he is a resident;
(b) subject to paragraph 19, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum Council Tax reduction amount can be calculated;
(d) who does not fall within a class of person prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority's scheme;
(e) who has made an application; and
(f) in relation to whom the condition in sub-paragraph (2) is met.

(2) The condition referred to in sub-paragraph (1)(f) is that no other resident of the dwelling is liable to pay rent to the applicant in respect of the dwelling and there is an alternative maximum Council Tax reduction in respect of the day in the case of that person which is derived from the income, or aggregate income, of one or more residents to whom this sub-paragraph applies.

(3) Sub-paragraph (2) applies to any other resident of the dwelling who—
(a) is not a person who, in accordance with Schedule 1 to the 1992 Act, falls to be disregarded for the purposes of discount;
(b) is not a person who is liable for Council Tax solely in consequence of the provisions of section 9 of the 1992 Act (spouse's or civil partner's joint and several liability for tax);
(c) is not a person who is residing with a couple or with the members of a polygamous marriage where the applicant is a member of that couple or of that marriage and— (i) in the case of a couple, neither member of that couple is a person who, in accordance with Schedule 1 to the 1992 Act, falls to be disregarded for the purposes of discount; or (ii) in the case of a polygamous marriage, two or more members of that marriage are not persons who, in accordance with Schedule 1 to the 1992 Act, fall to be disregarded for the purposes of discount;
(d) is not a person who jointly with the applicant falls within the same paragraph of section 6(2)(a) to
(e) of the 1992 Act (persons liable to pay Council Tax) as applies in the case of the applicant; or (e) is not a person who is residing with two or more persons both or all of whom fall within the same paragraph of section 6(2)(a) to (e) of the 1992 Act where two or more of those persons are not persons who, in accordance with Schedule 1 to the 1992 Act, fall to be disregarded for the purposes of discount.

16 Class 1: persons who are not pensioners and whose income is not greater than the applicable amount

On any day Class 1 consists of any person who is not a pensioner and
(a) who is for that day liable to pay Council Tax in respect of a dwelling of which he is a resident;
(b) who, subject to paragraph 19, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum Council Tax reduction amount can be calculated;
(d) who does not fall within a class of person not entitled to a reduction under this scheme;
(e) whose income (if any) for the relevant week is less than his applicable amount; and
(f) who has made an application for a reduction under this scheme.

17 Class 2: persons who are not pensioners and whose income is greater than the applicable amount

On any day Class 2 consists of any person who is not a pensioner—
(a) who is for that day liable to pay Council Tax in respect of a dwelling of which he is a resident;
(b) who, subject to paragraph 19, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum Council Tax reduction amount can be calculated;
(d) who does not fall within a class of person not entitled to a reduction under this scheme;
(e) whose income for the relevant week is greater than his applicable amount;
(f) in respect of whom amount A exceeds amount B where—
(i) amount A is the maximum Council Tax reduction in his case; and
(ii) amount B is 2 6/7 per cent of the difference between his income for the relevant week and his applicable amount; and
(h) who has made an application for a reduction under this scheme.

18

Class 3A: persons who are pensioners and persons who are not pensioners and in respect of whom the council considers some additional assistance is required towards their Council Tax

18A

(1) On any day Class 3A consists of any person who is a pensioner or a person who is not a pensioner-
(a) who is for that day liable to pay Council Tax in respect of a dwelling of which he is a resident;
(b) who, subject to paragraph 19, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum Council Tax reduction amount has been calculated under Classes A, B, C, 1 or 2, even if the result of that calculation is that entitlement is nil or there is no entitlement;
(d) who does not fall within a class of person not entitled to a reduction under this scheme;
(e) who has made a further application for an additional reduction under Class 3A; and
(g) who the authority considers merits additional assistance in exceptional circumstances, based on the individual details of the case;

and any award made under this class may be for such a period as the council deems appropriate and is not limited to the period for which this scheme exists.

Class 3B: alternative maximum Council Tax reduction - calculation and amount: persons who are not pensioners

18B

(1) On any day Class 3B consists of any person who is not a pensioner-
(a) who is for that day liable to pay Council Tax in respect of a dwelling of which he is a resident;
(b) subject to paragraph 19, is not absent from the dwelling throughout the day;
(c) in respect of whom a maximum Council Tax reduction amount can be calculated;
(d) who does not fall within a class of person prescribed for the purposes of paragraph 2(9) of Schedule 1A to the 1992 Act as a class of person which must not be included in an authority's scheme;
(e) who has made an application;
(f) in relation to whom the condition in sub-paragraph (2) is met; and
(g) where the dwelling would be wholly occupied by one or more persons to whom paragraph 78 (1) of this Scheme applies but for the presence of one or more second adults who are in receipt of income support, state pension credit, an income-related employment and support allowance, an income-based jobseekers allowance or are persons on Universal Credit. For the purposes of sub-paragraph (g) -
(i) "second adult" means any person or persons residing with the applicant to whom Class C applies; and
(ii) "person to whom paragraph 78 (1) of this scheme (students who are excluded from a reduction under this scheme) applies" includes any person to whom that paragraph 2 would apply were they, and their partner if they had one, below the qualifying age for state pension credit.

(2) The condition referred to in sub-paragraph (1)(f) is that no other resident of the dwelling is liable to pay rent to the applicant in respect of the dwelling.

(3) The alternative maximum Council Tax reduction in respect of a day for the purpose of this class is determined in accordance with sub-paragraph (4).

(4) Where the provisions of this class apply, the alternative maximum Council Tax due is 100 per cent of the Council Tax due in respect of that day.

(5) In this class, "Council Tax due in respect of that day" means the Council Tax payable under section 10 of the 1992 Act less -
(a) any reductions made in consequence of any enactment in, or under, the 1992 Act (other than a reduction under this scheme; and
(b) in a case to which sub-paragraph (c) in column (1) of the table below applies, the amount of any discount which may be appropriate to the dwelling under the 1992 Act.

19 Periods of absence from a dwelling

(1) A person is not absent from a dwelling in relation to any day which falls within a period of temporary absence from that dwelling.

(2) In sub-paragraph (1), 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 in Great Britain where and for so long as—
(i) the person resides in that accommodation;
(ii) the part of the dwelling in which he usually resided is not let or sub-let; and
(iii) 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) subject to paragraph (2B), a period of absence in Great Britain not exceeding 13 weeks, beginning with the first whole day of absence from the dwelling, where and for so long as—
(i) the person intends to return to the dwelling;
(ii) the part of the dwelling in which he usually resided is not let or sub-let; and
(iii) that period is unlikely to exceed 13 weeks;
(c) subject to sub-paragraph (2D), a period of absence within Great Britain not exceeding 52 weeks, beginning with the first whole day of that absence, where and for so long as—
(i) the person intends to return to the dwelling;
(ii) the part of the dwelling in which he usually resided is not let or sub-let;
(iii) the person is a person to whom sub-paragraph (4) applies; and
(iii) the period of absence is unlikely to exceed 52 weeks or, in exceptional circumstances, is unlikely substantially to exceed that period; and;
(d) subject to sub-paragraphs (2F), (3C), (3E) and (3G) and where sub-paragraph (2E) applies, a period of absence outside Great Britain not exceeding 4 weeks, beginning with the first day of that absence from Great Britain where and for so long as-
(i) the person intends to return to the dwelling;
(ii) the part of the dwelling in which he usually resided is not let or sub-let; and
(iv) the period of absence from Great Britain is unlikely to exceed 4 weeks.

(2A) The period of 13 weeks referred to in sub-paragraph (2)(b) shall run or continue to run during any period of absence from Great Britain.

(2B) Where-
(a) a person returns to Great Britain after a period of absence from Great Britain (period A);
(b) that person has been absent from the dwelling, including any absence within Great Britain, for less than 13 weeks beginning with the first day of absence from that dwelling; and
(c) at the outset of, or during, period A, period A ceased to be treated as a period of temporary absence,
then any day that follows period A and precedes the person's return to the dwelling, shall not be treated as a period of temporary absence under sub-paragraph (2)(b).

(2C) The period of 52 weeks referred to in sub-paragraph (2)(c) shall run or continue to run during any period of absence from Great Britain.

(2D) Where -
(a) a person returns to Great Britain after a period of absence from Great Britain (period A);
(b) that person has been absent from the dwelling, including any absence within Great Britain, for less than 52 weeks beginning with the first day of absence from that dwelling; and (c) at the outset of, or during, period A, period A ceased to be treated as a period of temporary absence,
then any day that follows period A and precedes the person's return to the dwelling, shall not be treated as a period of temporary absence under sub-paragraph (2)(c).

(2E) This sub-paragraph applies where-
(a) a person is temporarily absent from Great Britain;
(b) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(2F) If the temporary absence referred to in sub-paragraph (2)(d) is in connection with the death of-
(a) the person's partner or a child or young person for whom the person or the person's partner is responsible;
(b) the close relative;
(c) the close relative of the person's partner;
(d) the close relative of a child or young person for whom the person or the person's partner is responsible;
then a period of up to 4 weeks in the opening words of sub-paragraph (2)(d) may be extend by up to 4 weeks if the relevant authority considers it unreasonable to expect the person to return to Great Britain within the first 4 weeks (and the reference in sun-paragraph (iii) of that paragraph to a period of 4 weeks shall, where the period is extended, be taken as referring to the period as so extended).

(3) This sub-paragraph applies to a person who—
(a) is the person to whom sub-paragraph 3(A) applies;
(b) is resident in a hospital or similar institution as a patient;
(c) is undergoing, or whose partner or dependant child is undergoing, medical treatment, or medically approved convalescence, in accommodation other than residential accommodation;
(d) is following, a training course;
(e) is undertaking medically approved care of a person;
(f) is 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 or medical treatment;
(g) is receiving medically approved care provided in accommodation other than residential accommodation;
(h) is a student;
(i) is receiving care provided in residential accommodation and is not a person to whom sub-paragraph (2)(a) applies; or
(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.

(3A) This sub-paragraph applies to a young person (P) who is -
(a) detained in custody on remand pending trial;
(b) detained pending sentence upon conviction; or
(c) as a condition of bail required to reside-
(i) in a dwelling, other than a dwelling P occupies as P's home; or
(ii) in premises approved under section 13 of the Offender Management Act 2007 and who is not also detained in custody following sentence upon conviction.

(3B) This sub-paragraph applies where-
(a) a person temporarily absent from Great Britain;
(b) the person is a member of His Majesty's forces posted overseas, a mariner or a continental shelf worker;
(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(3C) Where sub-paragraph 3(B) applies, a period of absence from Great Britain not exceeding 26 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as-
(a) the person intends to return to the dwelling;
(b) the part of the dwelling in which he usually resided is not let or sub-let;
(c) the period of absence from Great Britain is unlikely to exceed 26 weeks.

(3D) This sub-paragraph applies where-
(a) a person is temporarily absent from Great Britain;
(b) the person is a person described in any of the paragraph's (b), (c), (g), or (j) of sub-paragraph (3);
(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(3E) Where sub-paragraph (3D) applies, a period of absence from Great Britain not exceeding 26 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as-
(a) the person intends to return to the dwelling;
(b) the part of the dwelling in which he usually resided is not let or sub-let;
(c) the period of absence is unlikely to exceed 26 weeks, or in exceptional circumstances, is unlikely substantially to exceed that period.

(3F) This sub-paragraph applies where-
(a) a person is temporarily absent from Great Britain;
(b) the person is a person described in any of the paragraph's (a), (b), (e), (f), (h), or (i) of sub-paragraph (3);
(c) immediately before that period of absence from Great Britain, the person was not absent from the dwelling.

(3G) Where sub-paragraph (3F) applies, a period of absence from Great Britain not exceeding 4 weeks, beginning with the first day of absence from Great Britain, shall be treated as a period of temporary absence where and for so long as-
(a) the person intends to return to the dwelling
(b) the part of the dwelling in which he usually resided is not let or sub-let;
(c) the period of absence is unlikely to exceed 4 weeks, or in exceptional circumstances, is unlikely substantially to exceed that period.

(4) This sub-paragraph applies to a person who is—
(a) 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, or, in Scotland, under the provisions of the Mental Health (Care and Treatment) (Scotland) Act 2003 or the Criminal Procedure (Scotland) Act 1995 or, in Northern Ireland, under Article 4 or 12 of the Mental Health (Northern Ireland) Order 1986; and
(b) on temporary release from detention in accordance with Rules made under the provisions of the Prison Act 1952 or the Prisons (Scotland) Act 1989

(5) Where sub-paragraph (4) applies to a person, then, for any day when he is on temporary release—
(a) if such temporary release was immediately preceded by a period of temporary absence under subparagraph (2)(b) or (c), he must be treated, for the purposes of sub-paragraph (1), as if he continues to be absent from the dwelling, despite any return to the dwelling;
(b) for the purposes of sub-paragraph (3)(a), he must be treated as if he remains in detention;
(c) if he does not fall within paragraph (a), he is not to be considered to be a person who is liable to pay Council Tax in respect of a dwelling of which he is a resident.

(6) In this paragraph— "continental shelf worker" means a person who is employed, whether under a contract of service or not, in a designated area or a prescribed area in connection with any of the activities mentioned in section 11 (2) of the Petroleum Act 1998;
"designated area" means any area which may from time to time be designated by Order in Council under the Continental Shelf Act 1964 as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;
"mariner" means a person who is employed under a contract of service either as master or member of the crew of any ship or vessel, or in any other capacity on board any ship or vessel, where- 
(a) the employment in that capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by the ship or vessel; and
(b) the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on its voyage;
"medically approved" means certified by a medical practitioner;
"member of His Majesty's forces posted overseas" means a person who is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006), who is absent from the main dwelling because the person has been posted outside of Great Britain to perform the duties of a member of Her Majesty's regular forces or reserve forces;
"patient" means a person who is undergoing medical or other treatment as an in-patient in any hospital or similar institution;
"prescribed area" means any area over which Norway or any member state exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or such member state or any other area which is from time to time specified under section 10(8) of the Petroleum Act 1998,
"residential accommodation" means accommodation which is provided in—
(a) a care home;
(b) an independent hospital;
(c) an Abbeyfield Home; or
(d) 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.

20 Classes of person excluded from this scheme

The persons set out in this part are excluded from this scheme

21 Classes of person excluded from this scheme: persons treated as not being in Great Britain and persons subject to immigration control

(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.

(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.

(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.

(4) For the purposes of paragraph (3), a right to reside does not include a right which exists by, or in accordance with—
(a) regulation 13 of the EEA Regulations(b);
(aa) regulation 14 of the EEA Regulations, but only in a case where the right exists under that regulation because the person is -
(i) a jobseeker for the purpose of the definition of "qualified person" in regulation 6(1) of those Regulations, or
(ii) a family member (within the meaning of regulation 7 of those Regulations) of such a jobseeker;
(c) regulation 16 of the EEA Regulations(d), but only in a case where the right exists under that regulation because the applicant satisfies the criteria in paragraph (5) of that regulation.

(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-
(a) omitted SI 290 2021
(b) Appendix EU to the immigration rule made under section 3(2) of that Act.
(c) 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;
(d) 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.

(4B) Paragraph (4A)(b) 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 and EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (b)

(5) A person falls within this paragraph if the person is—
(za) a person granted leave in accordance with the immigration rules made under section 3(2) of the Immigration Act 1971(1), where such leave is granted by virtue of—
(i) the Afghan Relocations and Assistance Policy; or
(ii) the previous scheme for locally-employed staff in Afghanistan (sometimes referred to as the exgratia scheme);
(zb) 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;
(zc) 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—
(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971;
(ii) has a right of abode in the United Kingdom within the meaning given in section 2 of the Act; or
(iii) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of the Act;";
(zd) 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—
(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971(d),
(ii) (ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act(e), or
(iii) (iii) 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—
(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971,
(ii) (ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act, or
(iii) 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(f) 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 (c ), 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(1971 c 77)
(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(b) 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 jobseekers allowance and has a right to reside other than a right to reside falling within paragraph (4);

(6) A person falls within this paragraph if the person is a Crown servant or member of Her Majesty's forces posted overseas.

(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 Her Majesty's forces and was, immediately before the posting or the first of consecutive postings, habitually resident in the United Kingdom.

(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 national" has the meaning given in regulation (2) (1) of the EEA Regulations;
"EEA Regulations" means the Immigration (European Economic Area) Regulations 2016 and 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. ;
"family members" has the meaning given in regulations 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;
"Her Majesty's forces" has the same meaning as in the Armed Forces Act 2006.

(9) Subject to paragraph (9A), 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 this scheme.

(9A) A person who is a national of a state which has ratified the European Convention on Social and Medical Assistance (Cmd 9512) (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 (1).

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

22 Class of person excluded from this scheme: capital limit

(1) The class of person described in this paragraph consists of any person whose capital exceeds £16,000.

(2) Capital for the purposes of sub-paragraph (1) is to be calculated in accordance with Part 10 of this scheme.

23 Class of person excluded from this scheme: students

The class of person described in this paragraph consists of any student to whom paragraph 78 (1) applies.

24 Applicable amounts: pensioners

(1) The applicable amount for a pensioner for a week is the aggregate of such of the following amounts as apply in his case—
(a) an amount in respect of his personal allowance, determined in accordance with paragraph 1 of Schedule 2 to this scheme;
(b) an amount determined in accordance with paragraph 2 of that Schedule in respect of up to two individuals who are either children or young persons and who are members of his family,
(c) if he is a member of a family of which at least one member is a child or young person, an amount determined in accordance with paragraph 3 of that Schedule (family premium);
(d) the amount of any premiums which may be applicable to him, determined in accordance with paragraphs 4 to 11 of that Schedule (premiums).
(1A) For the purposes of sub-paragraph 1 (b) as it applies apart from sub-paragraph (1C) where the family includes more than two individuals who are either children or young persons and under paragraph 2 of that Schedule a different amount applies to different individuals, the two amounts to be included in the applicable amount shall be those that result in the greatest possible a total amount.
(1B) Sub-paragraph (1C) applies where-
(a) (whether or not as part of a tax credit couple as defined in section 3 (5A) of the tax Credits Act 2002) the applicant has an award of child tax credit (whether or not any amount is payable by way of such credit) in respect of a child or young person who is a member of his family) ; and
(b) The total amount to be included in the applicable amount under sub-paragraph (1)(b) as substituted
by sub-paragraph (1C) would be higher than the total amount that would be included under paragraph (1b) apart from sub-paragraph (IC);
(1C) Where this paragraph applies, for sub-paragraph (1)(b) substitute -
(c) An amount determined in accordance with paragraph 2 of that Schedule in respect of any child or young person who is a member of his family and in respect of whom the individual element of child tax credit has been included in the determination of the maximum rate of that credit.

(2) In Schedule 2—
"additional spouse" means a spouse of either party to the marriage who is additional to the other party to the marriage;
"patient" means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005.

(3) The council may amend the amounts referred to in Schedule 2 to reflect changes to inflation, consumer prices index or retail prices index, or as it deems appropriate.

25 Applicable amounts: persons who are not pensioners

(1) Subject to paragraphs 26 and 27, the applicable amount for a week for a person who is not a pensioner is the aggregate of such of the following amounts as may apply in his case—
(a) an amount in respect of himself or, if he is a member of a couple, an amount in respect of both of them, determined in accordance with paragraph 1 of Schedule 3.
(b) an amount in respect of up to two individuals classed as a child or young person who is a member of his family, determined in accordance with paragraph 3 of Schedule 3. Where the family includes more than two individuals who are either children or young persons and a different amount applies to different individuals, the two amounts to be included shall be those that result in the greatest possible total amount.
(bi) Paragraph (bii) applies where
(i) (whether or not as part of a tax credit couple) the claimant has an award of child tax credit in respect of a child or young person who is a member of his family, and whether or not any amount is payable by way of such credit: and
(ii) The total amount to be included in the applicable amount under paragraph (1)(b) (ii) would be higher than the total amount to be included under paragraph (1)(b).
(bii) where this paragraph applies, for paragraph (1)(b) substitute -
(b) an amount determined in accordance with paragraph 2 of Schedule 3 in respect of any child or young person who is a member of his family and in respect of whom the individual element of child tax credit has been included in the determination of the maximum rate of that credit.
(biii) in this regulation "tax credit couple" means a couple as defined in section 3 (5A) of the Tax Credits Act 2002.
(c) if he is a member of a family of which at least one member is a child or young person, an amount determined in accordance with paragraph 4 of Schedule 3. This applies unless he has made a new application for Local Council Tax Support on or after 1st May 2016, or if he is an existing Local Council Tax Support claimant who has a new child born on or after 1st April 2018;
(d) the amount of any premiums which may be applicable to him, determined in accordance with paragraphs 5 to 16 of that Schedule (premiums);
(e) the amount of either the—
(i) work-related activity component; or
(ii) support component, which may be applicable to him in accordance with Parts 5 and 6 of that Schedule (the components);
(f) the amount of any transitional addition which may be applicable to him in accordance with Parts 7 and 8 of that Schedule (transitional addition).

(2) In Schedule 3-
"additional spouse" means a spouse of either party to the marriage who is additional to the other party to the marriage;
"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 2008;
"patient" means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005.

(3) The council may amend the amounts referred to in Schedule 3 to reflect changes to inflation or consumer prices index or retail prices index or as it deems appropriate.

26 Polygamous marriages: persons who are pensioners

Where an applicant who is not a pensioner is a member of a polygamous marriage, and does not have (alone or jointly with a party to the marriage), an award of Universal Credit, his applicable amount for a week is the aggregate of such of the following amounts as may apply in his case—
(a) the amount applicable to him and one of his partners determined in accordance with paragraph (1) of Schedule 3 as if he and that partner were a couple;
(b) an amount equal to the difference between the amounts specified in subparagraphs (3) and (1)(b) of paragraph 1 of that Schedule in respect of each of his other partners;
(c) an amount determined in accordance with paragraph 2 of that Schedule (applicable amounts or main phase ESA) in respect of up to two individuals who are a child or young person for whom he or a partner of his is responsible and who is a member of the same household.
(ci) where the claimant and his partners are responsible for more than two individuals who are either children or young persons and are members of the same household, and a different amount applies to
different individuals, the two amounts to be included in the applicable amount shall be those that result in the greatest possible total amount.
(cii) paragraph (ciii) applies where (as part of a polygamous unit) the claimant has an award of child tax credit in respect of any child or young person for whom he or a partner of his is responsible and who is a member of the same household, and whether or not any amount is payable by way of such credit and the total amount to be included in the applicable amount under paragraph (ciii )would be higher than
the total amount that would be included under paragraph (1) (c )
(ciii) where this paragraph applies, substitute for the amount in paragraph (1) (c ) an amount determined in accordance with paragraph 2 of Schedule 3 in respect of any child or young person for whom he or a
partner of his is responsible and who is a member of the same household and in respect of whom the individual element of child tax credit has been included in the determination of the maximum rate of
that credit. In this regulation "polygamous unit" has the same meaning as in regulation 2 of the Tax Credits (Polygamous Marriages) Regulations 2003.
(d) if he or another partner of the polygamous marriage is responsible for a child or young person who is a member of the same household, the amount specified in Part 2 of that Schedule (family premium).
This applies unless he has made a new application for Local Council Tax Support on or after 1st May 2016, or if he is an existing Local Council Tax Support claimant who has a new child born on or after 1st April 2018
(e) the amount of any premiums which may be applicable to him determined in accordance with Parts 3 and 4 of that Schedule (premiums);
(f) the amount of either the—
(i) work-related activity component; or
(ii) support component, which may be applicable to him in accordance with Part 5 and 6 of that Schedule (the components);
(g) the amount of any transitional addition which may be applicable to him in accordance with Parts 7 and 8 of that Schedule (transitional addition).

27 Applicable amount: persons who are not pensioners who have an award of Universal Credit

(1) In determining the applicable amount for a week of a person who is not a pensioner—
(a) who has, or
(b) whose partner has, or
(c) who (jointly with his partner) has, an award of Universal Credit, the authority will use the calculation or estimate of the maximum amount of the
applicant, or the applicant's partner, or the applicant and his partner jointly (as the case may be), subject to the adjustments described in subparagraphs (3) and (4)).

(2) In determining the applicable amount for a week of an applicant who is a member of a polygamous marriage, the fact that two people are husband and wife is to be disregarded if-
(a) one of them is a party to an earlier marriage that still subsists; and
(b) the other party to that earlier marriage is living in the same household.

(3) The maximum amount is then multiplied by 12 and the product of this divided by 52.

(4) In this paragraph "maximum amount" means the maximum amount calculated by the Secretary of State in accordance with section 8(2) of the Welfare Reform Act 2012.

28 Maximum Council Tax reduction amount under this scheme: pensioners

(1) Subject to sub-paragraphs (2) to (4), a person's maximum Council Tax reduction in respect of a day shall be 100 per cent of the amount A/B where—
(a) A is the amount set by the authority as the Council Tax for the financial year in question 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; and
(b) B is the number of days in that financial year, less any deductions in respect of non-dependants which fall to be made under paragraph 30 (non-dependant deductions: pensioners).

(2) In calculating a person's maximum Council Tax reduction under the authority's scheme 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 (other than a reduction under that authority's scheme), will be taken into account.

(3) Subject to sub-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 in determining the maximum Council Tax reduction in his case in accordance with sub-paragraph (1), the amount A is to be divided by the number of persons who are jointly and severally liable for that tax.

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

(5) The reference in sub-paragraph (3) to a person with whom an applicant is jointly and severally liable for Council Tax does not include a student to whom paragraph 76 (1) (entitlement of students to a reduction under this scheme) applies.

(6) In this paragraph "relevant financial year" means, in relation to any particular day, the financial year within which the day in question falls.

29 Maximum Council Tax reduction amount under this scheme: persons who are not pensioners

29A

(1) Subject to paragraph 29D if a person falls within class 1 or 2, the amount of a person's maximum Council Tax reduction in a day is 91.5 per cent of the amount A/B where—
(a) A is the amount set by the 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; and
(b) B is the number of days in that financial year, less any deductions in respect of non-dependants which fall to be made under paragraph 31 (non-dependant deduction: persons who are not pensioners).

29 B

(1) Subject to paragraph 29D, if a person falls within Class 3A, the amount of a person's maximum Council Tax reduction in a day is made up of
(a) any amount already calculated under Class A, B, C, 1 or 2
(b) plus any additional amount up to 100 per cent of the amount A/B where—
(i) A is the amount set by the 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; and
(i) B is the number of days in that financial year; or
(c) where any amount already calculated under Class A, B, C, 1 or 2 is nil or there is no entitlement, any amount up to 100 per cent of the amount A/B where—
(i) A is the amount set by the 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; and
(i) B is the number of days in that financial year; or

29C

Subject to paragraph 29D, if a person falls within Class 3B, the amount of a person's maximum Council Tax reduction in a day is 100 per cent of the Council Tax due in respect of that day.

29D

(1) In calculating a person's maximum Council Tax reduction under this scheme 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 (other than a reduction under this scheme), is to be taken into account.

(2) Subject to sub-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, in determining the maximum Council Tax reduction in his case in accordance with sub-paragraph (1), the amount A is to be divided by the number of persons who are jointly and severally liable for that tax.

(3) Where an applicant is jointly and severally liable for Council Tax in respect of a dwelling with only his partner,

(4) The reference in sub-paragraph (3) to a person with whom an applicant is jointly and severally liable for Council Tax does not include a student to whom paragraph 49(2) applies.

(5) In this paragraph "relevant financial year" means, in relation to any particular day, the financial year within which the day in question falls.

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

(1) Subject to the provisions of this paragraph, the non-dependant deductions in respect of a day referred to in paragraph 28 are—
(a) in respect of a non-dependant aged 18 or over in remunerative work, £15.10 1/7;
(b) in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, £4.90 x 1/7.

(2) In the case of a non-dependant aged 18 or over to whom sub-paragraph (1)(a) applies, where it is shown to the appropriate authority that his normal gross weekly income is—
(a) less than £256.00, the deduction to be made under this paragraph is that specified in sub-paragraph (1)(b);
(b) not less than £256.00 but less than £445.00, the deduction to be made under this paragraph is £10.05;
(c) not less than £445.00 but less than £554.00, the deduction to be made under this paragraph shall be £12.60.

31 Non-dependant deductions

(1) No deduction is to be made in respect of a non-dependant who is on income support, state pension credit, an income-based jobseeker's allowance or an income related employment and support allowance.

(2) No deduction shall be made in respect of a non-dependant to whom Schedule 1 to 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.

(3) No deduction shall be made in respect of a non-dependant who is entitled to an award of Universal Credit where the award is calculated on the basis that the person does not have any earned income. Where earned income is present the appropriate deduction based on the bands set out above should be applied.

32 Non-dependant deductions: provisions which apply to pensioners and persons who are not pensioners

(1) Only one deduction shall be made under this paragraph in respect of a couple or, as the case may be, members of a polygamous marriage and, where, but for this paragraph, the amount that would fall to be
deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount shall be deducted.

(2) In applying the provisions of sub-paragraph (2) of paragraph 30, in the case of a couple or, as the case may be, a polygamous marriage, regard must be had, for the purpose of those sub-paragraphs, to the couple's or, as the case may be, all members of the polygamous marriage's joint weekly gross income.

(3) 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 of the 1992 Act (liability of spouses and civil partners); and
(c) the person to whom 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.

(4) No deduction shall be made in respect of any non-dependants occupying an applicant's dwelling if the applicant or his partner is—
(a) severely sight-impaired or blind or treated as such by virtue of paragraph 10 of schedule 3 (additional condition for the disability premium); or
(b) receiving in respect of himself either—
(i) attendance allowance, or would be receiving that attendance allowance but for- (aa) a suspension of benefit in accordance with regulations under section 113 (2) of the SSCBA; or
(bb) an abatement as a result of hospitalisation; or
(ii)the care component of the disability living allowance or would be receiving that component but for-
(aa) a suspension of benefit in accordance with regulations under section 113 (2) of the SSCBA; or
(bb) an abatement as a result of hospitalisation; or
(iii) 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);
(iiia) the daily living component of adult disability payment; or
(iv) 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.

(5) No deduction shall be made in respect of a non-dependant if—
(a) although he resides with the applicant, it appears to the relevant authority that his normal home is elsewhere; or
(b) he is in receipt of a training allowance paid in connection with youth training established under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990; or
(c) he is a full-time student within the meaning of Part 11 (students); or
(d) he is not residing with the applicant because he has been a patient for a period in excess of 52 weeks, and for these purposes—
(i) "patient" has the meaning given in paragraph 22 (6), and
(ii) 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.
(e) he is not residing with the applicant because he is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006) who is absent, while on operations, from the dwelling usually occupied as their home.

(6) In the application of sub-paragraph (2) of paragraph 30 and sub-paragraph (1) of paragraph 31 there is to be disregarded from the non-dependant's weekly gross income—
(a) any attendance allowance, disability living allowance, child disability payment, personal independence payment, adult disability payment or AFIP received by him; and
(b) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the Windrush Compensation Scheme, the National Emergencies Trust or the Independent Living Fund (2006) which are paid as
income in kind (see sub-paragraph (11)); and
(c) the payments set out in sub-paragraph (8).

(7) The payments mentioned in sub-paragraph (8) are—
(a) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the Windrush Compensation Scheme, the National Emergencies Trust or the Independent Living Fund (2006);
(aa) any Grenfell Tower support payment;
(ab) any historical child abuse payment;
(ac) any Windrush payment;
(ad) any the Victims of Overseas Terrorism Compensation Scheme payment.
(ae) any Post Office compensation payment;
(af) any vaccine damage payment;
(ag) any payment out of the estate of a person to that person's son, daughter, step-son or stepdaughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme.
(b) any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts to which paragraph (a) refers or form a Grenfell Tower support payment and which is made to or for the benefit of—
(i) that person's partner or former partner from whom he is not, or where that person has died was not, estranged or divorced or with whom he has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person's death;
(ii) any child who is a member of that person's family or who was such a member and who is a member of the applicant's family; or
(iii) any young person who is a member of that person's family or who was such a member and who is a member of the applicant's family;
(c) any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced or, where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death, which derives from a payment made under or by any of the Trusts to which paragraph (a) refers or from a Grenfell Tower support payment and which is made to or for the benefit of—
(i) the person who is suffering from haemophilia or who is a qualifying person;
(ii) any child who is a member of that person's family or who was such a member and who is a member of the applicant's family; or
(iii) any young person who is a member of that person's family or who was such a member and who is a member of the applicant's family;
(d) any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts to which paragraph (a) refers or from a Grenfell
Tower support payment, where—
(i) that person has no partner or former partner from whom he is not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child or young person who is or had been a member of that person's family; and
(ii) the payment is made either—
(aa) to that person's parent or step-parent, or
(bb) where that person at the date of the payment is a child, a young person or a student who has not completed his full-time education and has no parent or stepparent, to his guardian, but only for a period from the date of the payment until the end of two years from that person's death;
(e) any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts to which paragraph (a) refers or form a Grenfell Tower support payment, where—
(i) that person at the date of his death (the relevant date) had no partner or former partner from whom he was not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child or young person who was or had been a member of his family; and
(ii) the payment is made either—
(aa) to that person's parent or step-parent, or
(bb) where that person at the relevant date was a child, a young person or a student who had not completed his full-time education and had no parent or stepparent, to his guardian, but only for a period of two years from the relevant date;
(e) in the case of a person to whom or for whose benefit a payment referred to in this subparagraph is made, any income which derives from-
(i) any payment of income or capital made under or deriving from any of the Trusts referred to in paragraph (a); or
(ii) a Grenfell Tower support payment;
(g) any payment made under, or by, a trust which is approved by the Secretary of State and which is established for the purpose of giving relief and assistance to a disabled person whose disability was caused by their mother having taken a preparation containing the drug known as Thalidomide during her pregnancy.

(8) An applicant or his partner is severely sight-impaired or blind or treated as such for the purposes of subparagraph
(6)(a) if the applicant or his partner -
(a) is blind and in consequence registered in a register compiled by a local authority in Wales under section 29 of the National Assistance Act 1948 (welfare services); or
(b) is registered as severely sight-impaired in a register kept by a local authority in England under section 77 (1) of the Care Act 2014 (registers of sight-impaired adults); or
(c) in Scotland, has been certified as blind and in consequence he is registered in a register maintained by or on or behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994.

(9) For the purposes of sub-paragraph (8), "earned income" has the meaning given in regulation 52 of the Universal Credit Regulations 2013.

(10) For the purposes of sub-paragraph (11), a person who has ceased to be registered as severely sight impaired or blind on regaining his eyesight is nevertheless to be treated as such for a period of 28 weeks following the date on which he ceased to be so registered.

(11) The reference in sub-paragraph (9)(b) to "income in kind" does not include a payment to a third party made in respect of the applicant which is used by the third party to provide benefits in kind to the applicant.

33 Alternative maximum Council Tax reduction under this scheme: pensioners

(1) Subject to sub-paragraphs (2) and (3), the alternative maximum Council Tax benefit where the conditions set out in paragraph 15 (alternative maximum Council Tax reduction: pensioners) is fulfilled, is the amount determined in accordance with Schedule 4 (amount of alternative Council Tax reduction).

(2) Subject to sub-paragraph (3), 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, in determining the alternative maximum Council Tax benefit in his case, the amount determined in accordance with Schedule 4 shall be divided by the number of persons who are jointly and severally liable for that tax.

(3) Where an applicant is jointly and severally liable for Council Tax in respect of a dwelling with only his partner solely by virtue of section 9 of the 1992 Act (liability of spouses and civil partners), sub-paragraph (2) shall not apply in his case.

34 Amount of reduction under this scheme: Classes A to C and 1 to 3

(1) Where a person is entitled to a reduction under a scheme in respect of a day, the amount of the reduction to which he is entitled is as follows.

(2) Where the person is within class A, that amount is the amount which is the maximum Council Tax reduction in respect of the day in his case.

(3) Where the person is within class B, that amount is the amount found by deducting amount B from amount A, where "amount A" and "amount B" have the meanings given in paragraph 14 (pensioners whose income is greater than applicable amount)

(4) Where the person is within class C, that amount is the amount which is the alternative maximum Council Tax

(5) Where the person is within class 1, that amount is the amount which is the maximum Council Tax reduction in respect of the day in his case.

(6) Where the person is within class 2, that amount is the amount found by deducting amount B from amount A, where "amount A" and "amount B" have the meanings given in paragraph 17 (persons who are not pensioners whose income is greater than their applicable amount)

(7) Where the person is within class 3, that amount is any amount considered appropriate by the authority up to the maximum Council Tax liability in respect of the day in his case.

(8) Sub-paragraph (9) applies where both—
(a) sub-paragraph (2) or sub-paragraph (3), and
(b) sub-paragraph (4), apply to a person.

(9) The amount of the reduction to which he is entitled is whichever is the greater of—
(a) the amount of the reduction given by sub-paragraph (2) or sub-paragraph (3), as the case may be, and
(b) the amount of the reduction given by sub-paragraph (4).

(10) In respect of Classes 1 and 2, no reduction shall be made where the reduction to which he would otherwise
be entitled is less than £1 per benefit week.

Chapter 1 - General

35 Calculation of income and capital: applicant's family and polygamous marriages

(1) The income and capital of—
(a) an applicant; and
(b) any partner of that applicant, is to be calculated in accordance with the provisions of this Part.

(2) The income and capital of any partner of the applicant is to be treated as income and capital of the applicant, and in this Part any reference to the applicant applies equally to any partner of that applicant.

(3) Except where there is an award of Universal Credit, where an applicant or the partner of an applicant is married polygamously to two or more members of his household—
(a) the applicant must be treated as possessing capital and income belonging to each such member; and
(b) the income and capital of that member is to be calculated in accordance with the following provisions of this Part in like manner as for the applicant.

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

(1) Sub-paragraph (2) applies where it appears to the authority that a non-dependant and an applicant have entered into arrangements in order to take advantage of this scheme and the non-dependant has more capital and income than the applicant.

(2) Except where—
(a) the applicant is a pensioner and is on guarantee credit, or
(b) the applicant is not a pensioner and is on income support, an income-based jobseeker's allowance or an income-related employment and support allowance, the authority will treat the applicant as possessing capital and income belonging to that non-dependant and, in such a case, any capital and income which the applicant does possess is to be disregarded.

(3) Where an applicant is treated as possessing capital and income belonging to a non-dependant under subparagraph (2) the capital and income of that non-dependant must be calculated in accordance with the following provisions of this Part in like manner as for the applicant and, except where the context otherwise requires, any reference to the "applicant" is to be construed for the purposes of this Part as if it were a reference to that non dependant.

Chapter 2 - Income

37 Applicant in receipt of guarantee credit

In the case of an applicant who is in receipt, or whose partner is in receipt, of a guarantee credit, the whole of his capital and income must be disregarded.

38 Calculation of applicant's income in savings credit only cases

(1) In determining the income and capital of an applicant who has, or whose partner has, an award of state pension credit comprising only the savings credit, subject to the following provisions of this paragraph, an authority must use the calculation or estimate of the applicant's or as the case may be, the applicant's partner's income and capital made by the Secretary of State for the purpose of determining the award of state pension credit.

(2) Where the calculation or estimate provided by the Secretary of State included the amount taken into account in that determination in respect of net income, the authority may only adjust that amount so far as necessary to take into account—
(a) the amount of any savings credit payable;
(b) in respect of any dependant children of the applicant, childcare charges taken into account under paragraph 59 (1)(c) (calculation of income on a weekly basis);
(c) the higher amount disregarded under this scheme in respect of—
(i) lone parent's earnings; or
(ii) payments of maintenance, whether under a court order or not, which is made or due to be made by—
(aa) the applicant's former partner, or the applicant's partner's former partner; or
(bb) the parent of a child or young person where that child or young person is a member of the applicant's family except where that parent is the applicant or the applicant's partner;
(d) any amount to be disregarded by virtue of paragraph 10(1) of Schedule 5 (sums disregarded from applicant's earnings: pensioners) to these Regulations;
(e) the income and capital of any partner of the applicant who is treated as a member of the applicant's household under paragraph 8, to the extent that it is not taken into account in determining the net
income of the person claiming state pension credit;
(f) paragraph 36 (circumstances in which income of a non-dependant is to be treated as applicant's), if the authority determines that that provision applies in the applicant's case;
(g) such further reduction (if any) as the authority thinks fit under section 13A(1)I of the 1992 Act;
(h) any amount to be disregarded by virtue of paragraph 6 of Schedule 6 (exempt work).
(i) any amount to be disregarded by virtue of paragraph 25 of Schedule 6.

(3) Paragraphs 41 to 48 (calculation of income: pensioners) and 59 to 64 (calculation of income: pensioners and persons who are not pensioners do not apply to the amount of the net income to be taken into account under sub-paragraph (1), but do apply (so far as relevant) for the purpose of determining any adjustments to that amount which the authority makes under sub-paragraph (2).

(4) If sub-paragraph (5) applies, the authority will calculate the applicant's capital in accordance with paragraphs 66, 68 to 71 and 73.

(5) This sub-paragraph applies if—
(a) the Secretary of State notifies the authority that the applicant's capital has been determined as being £16,000 or less;
(b) subsequent to that determination the applicant's capital rises to more than £16,000; and
(c) the increase occurs whilst there is in force an assessed income period within the meaning of sections 6 and 9 of the State Pension Credit Act 2002.

Chapter 3 - Calculation of income and capital: persons who have an award of Universal Credit or who have been assessed for Universal Credit

39

(1) In determining the income of an applicant—
(a) who has, or
(b) whose partner has, or
(c) who (jointly with his partner) has, an award of Universal Credit the authority will, subject to the following provisions of this paragraph, use the calculation or estimate of the income of the applicant, or the applicant's partner, 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 before the application of any work allowances.

(2) The authority must adjust the amount of income referred to in sub-paragraph (1) by multiplying the amount by 12 and dividing the product by 52.

(3) The authority may only further adjust the amount of income provided by the Secretary of State to take into account—
(a) the amount of any Universal Credit payable determined in accordance with sub-paragraph (4), (5) and (6);
(b) paragraph 36 (income and capital of non-dependant to be treated as applicant's), if the authority determines that provision applies;
(c) where the Secretary of State has included earnings in the calculation of the award of Universal Credit the following amounts shall be disregarded from those earnings:
(i) £10 for a single Universal Credit claimant with no children
(ii) £15 for a couple who are Universal Credit claimants with no children
(iii) £37.10 for any claimant where:
a) the applicant, or if he has a partner, either the applicant or his partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 applies; or
(b) the applicant—
(i) is, or any partner of his is, aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or
(ii) if he is a member of a couple—
(aa) at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and
(bb) his family includes at least one child or young person,
(iii) is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or
(iv) is, or if he has a partner, one of them is, engaged in remunerative work for on average not less than 16 hours per week and paragraph 5(1) above is satisfied in respect of that person.
(d) such further reduction as the authority thinks fit in accordance with this scheme or under section 13A (1)(C) of the 1992 Act (power of billing authority to reduce the amount of Council Tax payable).

(4) The amount of any Universal Credit payable means the amount the claimant would be entitled to, had there been no deductions from the award because of: court fines; fraud penalties; sanctions; advances; mortgage interest, rent, fuel, water, Council Tax or maintenance arrears; social fund or hardship repayments; overpayments of other benefits and housing benefit; Alternative Payments to a landlord. It may also include any transitional payment made to a Universal Credit claimant under managed migration to compensate for any loss of benefits as a result of the move onto Universal Credit.

(5) Where a Universal Credit claimant is subject to the Benefit Cap, the reduced amount of Universal Credit payable after the cap is applied will be used in the Local Council Tax Support calculation.

(6) Where a Universal Credit clamant has a childcare element included in their Universal Credit award, the amount of any such childcare element will be disregarded from any earnings used in the calculation of Local Council Tax Support up to a maximum of the value of the earnings.

(7) The amount of any Universal Credit award to be taken into account for the purposes of sub-paragraph (3)(a) is to be determined by multiplying the award of Universal Credit by 12 and dividing by 52.

(8) In determining the capital of an applicant—
(a) who has, or
(b) whose partner has, or
(c) who (jointly with his partner) has an award of Universal Credit, the authority will use the calculation or estimate of the capital of the applicant, the applicant's partner 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.

(9) Where a claimant has had an award of Universal Credit assessed, the effective date of any change to that Universal Credit award will be the start of the assessment period.

(10) Where Council Tax Support is awarded as a result of the Council receiving an electronic communication to this effect from the Department of Work and Pensions, the effective date will be from the start of the assessment period the electronic record relates to.

(11) Where a claimant who is in receipt Universal Credit under the Live Service has that award reduced to nil, or Universal Credit ends, because the level of earnings is too high, they shall still be deemed to be a Universal Credit claimant for a period of 6 months from the date the award reduced to nil or ended. During this period, the income used for the calculation of Universal Credit will be used to calculate Local Council Tax Support. If during this period, there is a change of circumstances which results in Universal Credit being payable again, this will be treated as a change of circumstances and will not require a new claim to Local Council Tax Support. This will apply even where the award of Local Council Tax Support had been reduced to nil.

(12) Where a claimant who is in receipt of Universal Credit under the full digital service has that award reduced to nil, or Universal Credit ends, because the level of earnings is too high, the income used for any assessment period for which they have been assessed for Universal Credit entitlement will be used in the assessment of any award of Council Tax Support. For any such assessment period, the income used in assessing entitlement to Council Tax Support will be calculated as set out earlier in this paragraph.

(14) If a person who has been assessed as no longer entitled to Universal Credit makes a rapid reclaim for that benefit and is awarded it, if their Council Tax Support award has been nil and they would now be eligible again, any eligibility can be reassessed and a new award made without the need for a new application as long as the Universal Credit is reawarded within 3 months.

(13) Any manual payments or advances of Universal Credit will be disregarded in full as income and capital.

(14) Any payments to compensate claimants who migrated to Universal Credit and lost their eligibility to a severe disability premium shall be disregarded in full, whether the payments are a lump sum or an ongoing payment.

(15) Any amount paid to a claimant as transitional protection on managed migration may be treated as an award of Universal Credit.

Chapter 4 - Income: other pensioners.

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

Where neither paragraph 37 (applicant in receipt of guarantee credit) nor 38 (calculation of income in
savings credit only cases) applies in and applicant's case, his income or capital is to be calculated or estimated
in accordance with paragraphs 41 to 45, 59 - 61, 63 and Chapter 7 (Capital) of this part.
Where capital exceeds £16,000, no Local Council Tax Support is payable, unless the claimant is in receipt of
Guarantee Pension Credit.
Meaning of income: pensioners
41.—(1) For the purposes of classes A to C, "income" means income of any of the following descriptions—
(a) earnings;
(b) working tax credit;
(c) retirement pension income within the meaning of the State Pension Credit Act 2002;
(d) income from annuity contracts (other than retirement pension income);
(e) a war disablement pension or war widow's or widower's pension;
(f) a foreign war disablement pension or war widow's or widower's pension;
(g) a guaranteed income payment;
(h) a payment made under article 21(1)I of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011, in any case where article 31 (2) (c) applies;
(zi) Universal Credit
(i) income from capital other than capital disregarded under Part 1 of Schedule 9 (capital disregards);
(j) social security benefits, other than retirement pension income or any of the following benefits—
(i) disability living allowance;
(ii) personal independence payment;
(iii) an AFIP
(iia) adult disability payment;
(iv) attendance allowance payable under section 64 of the SSCBA;
(v) an increase of disablement pension under section 104 or 105 of that Act;
(vi) child benefit;
(vii) any guardian's allowance payable under section 77 of the SSCBA;
(viii) any increase for a dependant, other than the applicant's partner, payable in accordance with Part 4 of that Act;
(ix) any -
(aa) social fund payment made under Part 8 of that Act
(bb) occasional assistance, or
(x) Christmas bonus payable under Part 10 of that Act;
(xi) housing benefit;
(xii) [Council Tax benefit;]
(xiii) bereavement payment;
(xiv) statutory sick pay;
(xv) statutory maternity pay;
(xvi) ordinary statutory paternity pay payable under Part 12ZA of the SSCBA;
(xvia) shared parental leave
(xv1b) statutory parental bereavement pay under Part 12ZD of that Act;
(xvii) additional statutory paternity pay payable under Part 12ZA of that Act;
(xviii) statutory adoption pay payable under Part 12ZB of that Act;
(xx) statutory shared parental pay under Part 127C of that Act;
(xxi) early years assistance given in accordance with section 32 of that Act;
(xxii) funeral expense assistance given in accordance with section 34 of that Act;
(xxiii) any Scottish child payment assistance given in accordance with section 79 of that Act;
(xxiv) any assistance given in accordance with the Carer's Assistance (Young Carer Grants) (Scotland) Regulations 2019;
(xxv) short-term assistance given in accordance with the regulations under section 36 of the Social Security (Scotland) Act 2018;
(xxvi) winter heating assistance given in accordance with regulations under section 30 of that Act;
(xxvii) any benefit similar to those mentioned in the preceding provisions of this paragraph payable under legislation having effect in Northern Ireland,
(k) all foreign social security benefits which are similar to the social security benefits prescribed above;
(l) a payment made—
(i) under article 30 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006, in any case where article 30(1)(b) applies; or
(ii) under article 12(8) of that Order, in any case where sub-paragraph (b) of that article applies;
(m) a pension paid to victims of National Socialist persecution;
(n) payments under a scheme made under the Pneumoconiosis etc. (Worker's Compensation) Act 1979;
(o) payments made towards the maintenance of the applicant by his spouse, civil partner, former spouse or former civil partner or towards the maintenance of the applicant's partner by his spouse, civil partner, former spouse or former civil partner, including payments made—
(i) under a court order;
(ii) under an agreement for maintenance; or
(iii) voluntarily;
(p) payments due from any person in respect of board and lodging accommodation provided by the applicant;
(q) royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark;
(r ) any payment in respect of any—
(i) book registered under the Public Lending Right Scheme 1982; or
(ii) work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982;
(s) any payment, other than a payment ordered by a court or made in settlement of a claim, made by or on behalf of a former employer of a person on account of the early retirement of that person on grounds of ill-health or disability;
(t) any sum payable by way of pension out of money provided under—
(i) the Civil List Act 1837,
(ii) the Civil List Act 1937,
(iii) the Civil List Act 1952,
(iv) the Civil List Act 1972, or
(v) the Civil List Act 1975
(u) any income in lieu of that specified in paragraphs (a) to (r);
(v) any payment of rent made to an applicant who—
(i) owns the freehold or leasehold interest in any property or is a tenant of any property;
(ii) occupies part of the property; and
(iii) has an agreement with another person allowing that person to occupy that property on payment of rent;
(w) any payment made at regular intervals under an equity release scheme;
(x) PPF periodic payments within the meaning of section 17(1) of the State Pension Credit Act 2002.

(2) Where the payment of any social security benefit referred to in sub-paragraph (1) or retirement pension income to which section 16(1)(za) to of the State Pension Credit Act 2002 applies, is subject to any deduction (other than an adjustment specified in sub-paragraph (4)) the amount to be taken into account under subparagraph (1) is to be the amount before the deduction is made.

(3) Where an award of any working tax credit or child tax credit 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 under sub-paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.

(4) The adjustments specified in this paragraph are those made in accordance with—
(a) the Social Security (Overlapping Benefits) Regulations 1979;
(b) the Social Security (Hospital In-Patients) Regulations 1975;
(c) section 30DD or section 30E of the SSCBA (reductions in incapacity benefit in respect of pensions and councillor's allowances);
(d) section 3 of the Welfare Reform Act 2007 (deductions from contributory employment and support allowance in respect of pensions and councillor's allowances) and regulations made under it.
(e) section 14 of the Pensions Act 2014 (pension sharing: reduction in sharer's section 4 pension)
(f) section 45B or 55B of the Social Security Contribution and Benefits Act 1992 (reduction in additional pension in Category A retirement pension and shard additional pension; pension sharing)

(5) In sub-paragraph (1) -
(a) "equity release scheme" means a loan—
(i) made between a person ("the lender") and the applicant;
(ii) by means of which a sum of money is advanced by the lender to the applicant by way of payments at regular intervals; and
(iii) which is secured on a dwelling in which the applicant owns an estate or interest and which he occupies as his home; and
(b) in paragraph (j) (ix) "occasional assistance" means any payment or provision made by a local authority, the Welsh Ministers or the Scottish Ministers for the purpose of -
(i) meeting, or helping to meet an immediate short term need -
(aa) arising out of an exceptional event or exceptional circumstances, and
(bb) that needs to be met to avoid a risk to the well-being of an individual; or
(ii) enabling qualifying individuals to establish or maintain a settled home, and "qualifying individuals" means individuals who have been, or without assistance might otherwise be -
(aa) in prison, hospital, an establishment providing residential care or other institution,
or
(bb) homeless or otherwise living an unsettled way of life.

(6) In sub-paragraph (5)(b) "local authority" means a local authority in England within the meaning of the Local Government Act 1972.

42 Calculation of weekly income: pensioners

(1) Except in a case within sub-paragraph (2), (3A), (4A) or (5), for the purposes of calculating the weekly income of an applicant, where the period in respect of which payment is made—
(a) does not exceed a week, the whole of that payment will be included in the applicant's weekly income;
(b) exceeds a week, the amount to be included in the applicant's weekly income will be determined—
(i) in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52;
(ii) in a case where that period is three months, by multiplying the amount of the payment by 4 and dividing the product by 52;
(iii) in a case where that period is a year, by dividing the amount of the payment by 52;
(iv) in any other case, by multiplying the amount of the payment by 7 and dividing the product by the number of days in the period in respect of which it is made.

(2) Sub-paragraph (3) applies where—
(a) the applicant's regular pattern of work is such that he does not work the same hours every week; or
(b) the amount of the applicant's income fluctuates and has changed more than once.

(3) The weekly amount of that applicant's income will be determined—
(a) if, in a case to which paragraph (a) applies, there is a recognised cycle of work, by reference to his average weekly income over the period of the complete cycle (including, where the cycle involves periods in which the applicant does no work, those periods but disregarding any other absences); or
(b) in any other case, on the basis of—
(i) the last two payments if those payments are one month or more apart;
(ii) the last four payments if the last two payments are less than one month apart; or
(iii) calculating or estimating such other payments as may, in the particular circumstances of the case, enable the applicant's average weekly income to be determined more accurately.
(3A) Income calculated in pursuant to sub-paragraphs (2) and (3) must be taken into account-
(a) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;
(b) in the case of an application or a reduction under the scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commences that employment, and the first day of each reduction week thereafter; or
(c) in the case of an application or a reduction under a scheme where the applicant's average weekly earnings from the employment change, the first day of the reduction week following the date the applicant's earnings from employment change so as to require recalculation under this paragraph, and the first day of each reduction week thereafter, regardless of whether those earnings were actually received in that reduction week.

(4) For the purposes of sub-paragraph (3)(b) the last payments are the last payments before the date the application was made or treated as made.
(4A) An applicant's earnings from employment as an employed earner not calculated pursuant to subparagraphs (2) and (3) must be taken into account -
(a) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;
(b) in the case of an application or a reduction under a scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commenced that employment, and the first day of each reduction week thereafter; or
(c) in the case of an application or a reduction under a scheme where the applicant's average weekly earnings from employment change, the first day of the reduction week following the date of the change, and the beginning of each reduction week thereafter, regardless of whether those earnings were actually receive in that reduction week.

(5) If the applicant is entitled to receive a payment to which sub-paragraph (6) applies, the amount of that payment will be treated as if made in respect of a period of a year.
(6) This sub-paragraph applies to—
(a) royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark;
(b) any payment in respect of any—
(i) book registered under the Public Lending Right Scheme 1982; or
(ii) work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982; and
(c) any payment which is made on an occasional basis.

(7) The period under which any benefit under the benefit Acts is to be taken into account shall be the period in respect of which that benefit is payable.

(8) Where payments are made in a currency other than Sterling, the value of the payment shall be determined by taking the Sterling equivalent on the date the payment is made.

(9) The sums specified in Schedule 5 (sums disregarded from earnings) are to be disregarded in calculating—
(a) the applicant's earnings; and
(b) any amount to which sub-paragraph (6) applies where the applicant is the first owner of the copyright, design, patent or trademark, or an original contributor to the book or work referred to in
sub-paragraph (6)(b).

(10) For the purposes of sub-paragraph (9)(b), and for that purpose only, the amounts specified in paragraph (6) shall be treated as though they were earnings.

(11) Income specified in Schedule 6 (amount disregarded in calculation of amounts other than earnings) is to be disregarded in the calculation of the applicant's income.

(12) Schedule 9 (capital disregards) has effect so that—
(a) the capital specified in Part 1 is disregarded for the purpose of determining an applicant's income; and
(b) the capital specified in Part 2 is disregarded for the purpose of determining an applicant's income under paragraph 74 (2) calculation of tariff income from capital)

(13) In the case of any income taken into account for the purpose of calculating a person's income any amount payable by way of tax is disregarded.

43 Earnings of employed earners: pensioners

(1) Subject to sub-paragraph (2), "earnings" means in the case of employment as an employed earner, any remuneration or profit derived from that employment and includes—
(a) any bonus or commission;
(b) 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;
(c) any payment in lieu of notice;
(d) any holiday pay;
(e) any payment by way of a retainer;
(f) 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—
(i) travelling expenses incurred by the applicant between his home and place of employment;
(ii) 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;
(g) 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;
(h) statutory sick pay payable by the employer under the SSCBA;
(i) statutory maternity pay payable by the employer under that Act;
(j) ordinary statutory paternity pay payable under Part 12ZA of that Act;
(ja) statutory shared parental pay under Part 127C of that Act;
(jb) statutory parental bereavement pay under Part12ZD of that Act;
(k) additional statutory paternity pay payable under Part 12ZA of that Act;
(l) statutory adoption pay payable under Part 12ZB of that Act;
(m) any sums payable under a contract of service—
(i) for incapacity for work due to sickness or injury; or
(ii) by reason of pregnancy or confinement.

(2) Earnings does not include—
(a) subject to sub-paragraph (3), any payment in kind;
(b) any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;
(c) any occupational pension;
(d) any lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme;
(e) any payment of compensation made pursuant to an award by an employment tribunal established under the Employment Tribunals Act 1996 in respect of unfair dismissal or unlawful discrimination;
(f) any payment in respect of expenses arising out of the applicant participating as a service user.

(3) Sub-paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in sub-paragraph (1)(g).

44 Calculation of net earnings of employed earners: pensioners

(1) For the purposes of paragraph 59 (calculation of income on a weekly basis), the earnings of an applicant derived or likely to be derived from employment as an employed earner to be taken into account shall, subject to paragraph 42(5) and Schedule 5 (sums to be disregarded from earnings: pensioners), be his net earnings.

(2) For the purposes of sub-paragraph (1) net earnings shall, except where sub-paragraph (5) applies, be calculated by taking into account the gross earnings of the applicant from that employment over the assessment period, less—
(a) any amount deducted from those earnings by way of—
(i) income tax;
(ii) primary Class 1 contributions under the SSCBA;
(b) one-half of any sum paid by the applicant by way of a contribution towards an occupational pension scheme;
(c) one-half of the amount calculated in accordance with sub-paragraph (4) in respect of any qualifying contribution payable by the applicant; and
(d) where those earnings include a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay, statutory maternity pay, statutory paternity pay, statutory shared parental pay, statutory parental bereavement pay, or statutory adoption pay, any amount deducted from those earnings by way of any contributions
which are payable under any enactment having effect in Northern Ireland and which correspond to primary Class 1 contributions under the Act.

(3) In this regulation "qualifying contribution" means any sum which is payable periodically as a contribution towards a personal pension scheme.

(4) 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 regulation the daily amount of the qualifying contribution shall be determined—
(a) where the qualifying contribution is payable monthly, by multiplying the amount of the qualifying contribution by 12 and dividing the product by 365;
(b) 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.

(5) Where the earnings of an applicant are estimated under paragraph 42(2)(b) (calculation of weekly income), as the case may be, his net earnings shall be calculated by taking into account those earnings over the assessment period, less—
(a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the
assessment period less only the personal reliefs to which the applicant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the basic rate, or the Scottish basic rate of tax is to be applied and the amount of the personal reliefs deductible under this sub-paragraph shall be calculated on a pro rata basis;
(b) an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Act in respect of those earnings if such contributions were payable; and
(c) one-half of any sum which would be payable by the applicant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.

45 Calculation of earnings of self-employed earners: pensioners

(1) Where the earnings of an applicant consist of earnings from employment as a self-employed earner, the weekly amount of his earnings will be determined by reference to his average weekly earnings from that employment—
(a) over a period of one year; or
(b) where the applicant has recently become engaged in that employment or there has been a change which is likely to affect the normal pattern of business, over such other period ("computation period")
as may, in the particular case, enable the weekly amount of his earnings to be determined more accurately.

(2) For the purposes of determining the weekly amount of earnings of an applicant to whom sub-paragraph (1)(b) applies, his earnings over the computation period will be divided by the number equal to the number of days in that period and the product will be multiplied by 7.

(3) The period over which the weekly amount of an applicant's earnings is calculated in accordance with this paragraph will be his assessment period.

46 Earnings of self-employers earners: pensioners

(1) Subject to sub-paragraph (2), "earnings", in the case of employment as a self-employed earner, means the gross income of the employment.

(2) "Earnings" in the case of employment as a self-employed earner does not include—
(a) where an applicant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments;
(b) any payment made by a local authority to an applicant—
(i) with whom a person is accommodated by virtue of arrangements made under section 22 9c) or 23(2)(a) of the Children Act 1989, or section 26 or 26A of the Children (Scotland) Act 1995;
or
(ii) with whom a local authority fosters a child under the Looked After Children (Scotland) Regulations 2009 or who is a kinship carer under those Regulations;
(c) any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989 (provision of accommodation by voluntary organisations);
(d) any payment made to the applicant or his partner for a person ("the person concerned") who is not normally a member of the applicant's household but is temporarily in his care, by—
(i) a local authority but excluding payments of housing benefit made in respect of the person concerned;
(ii) a voluntary organisation;
(iii) the person concerned where the payment is for the provision of accommodation in respect of the meeting of that person's needs under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support).;
(iv) the National Health Service Commissioning Board or a clinical commissioning group established under section 14D of the National Health Service Act 2006;
(v) a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006; or
(vi) the persons concerned where the payment is for the provision of accommodation to meet that person's needs for care and support under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (respectively, duty and power to meet care and support needs of an adult);
(da) any payment or part of a payment made by a local authority in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care) to a person ("A") which A passes on to the applicant where A-
(i) was formerly in the applicant's care;
(ii) is aged 16 or over; and
(iii) continues to live with the applicant;
(db) any payments made to an applicant under section 73 (1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance: further provisions);
(e) any sports award.

47 Notional income: pensioners

(1) An applicant will be treated as possessing—
(a) subject to sub-paragraph (2), the amount of any retirement pension income—
(i) for which no claim has been made; and
(ii) to which he might expect to be entitled if a claim for it were made;
(b) income from an occupational pension scheme which the applicant elected to defer.

(2) Sub-paragraph (1)(a) will not apply to the following where entitlement has been deferred—
(a) a Category A or Category B retirement pension payable under sections 43 to 55 of the SSCBA;
(b) a shared additional pension payable under section 55A of the SSCBA;
(c) graduated retirement benefit payable under sections 36 and 37 of the National Insurance Act 1965.

(3) For the purposes of sub-paragraph (2), entitlement has been deferred—
(a) in the case of a Category A or Category B pension, in the circumstances specified in section 55(3) of the SSCBA;
(b) in the case of a shared additional pension, in the circumstances specified in section 55C(3) of the SSCBA; and I in the case of graduated retirement benefit, in the circumstances specified in section 36(4)and (4A) of the National Insurance Act 1965.

(4) This sub-paragraph applies where a person who has attained the qualifying age for state pension credit—
(a) is entitled to money purchase benefits under an occupational pension scheme or a personal pension scheme;
(b) fails to purchase an annuity with the funds available in that scheme; and
(c) either—
(i) defers in whole or in part the payment of any income which would have been payable to him by his pension fund holder, or
(ii) fails to take any necessary action to secure that the whole of any income which would be payable to him by his pension fund holder upon his applying for it, is so paid, or
(iii) income withdrawal is not available to him under that scheme.

(5) Where sub-paragraph (4) applies, the amount of any income foregone will be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.

(6) The amount of any income foregone in a case where sub-paragraph (4)I(i) or (ii) applies will be the rate of the annuity which may have been purchased with the fund and will be determined by the authority, taking account of information provided by the pension fund holder.

(7) The amount of any income foregone in a case where sub-paragraph (4)I(iii) applies will be the income that the applicant could have received without purchasing an annuity had the funds held under the relevant scheme been held under a personal pension scheme or occupational pension scheme where income withdrawal was available and will be determined in the manner specified in sub-paragraph (6).

(8) In sub-paragraph (4), "money purchase benefits" has the meaning it has in the Pensions Scheme Act 1993.

(9) Subject to sub-paragraphs (10) and (12), a person will be treated as possessing income of which he has deprived himself for the purpose of securing entitlement to a reduction under this scheme or increasing the amount of the reduction.

(10) Sub-paragraph (9) will not apply in respect of the amount of an increase of pension or benefit where a person, having made an election in favour of that increase of pension or benefit under Schedule 5 or 5A to the SSCBA or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005, changes that election in accordance with regulations made under Schedule 5 or 5A to that Act in favour of a lump sum.

(11) In sub-paragraph (10), "lump sum" means a lump sum under Schedule 5 or 5A to the SSCBA or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005.

(12) Sub-paragraph (9) does not apply in respect of any amount of income other than earnings, or earnings of an employed earner, arising out of the applicant participating as a service user.

(13) Where an applicant is in receipt of any benefit 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 will treat the applicant as possessing such benefit at the altered rate from either 1st April or the first Monday in April in that year, whichever date the authority selects to apply, to the date on which the altered rate is to take effect.

(14) In the case of an applicant who has, or whose partner has, an award of state pension credit comprising only the savings credit, where the authority treats the applicant as possessing any benefit at the altered rate in accordance with paragraph (13), the authority will—
(a) determine the income and capital of that applicant in accordance with paragraph 17(1) (calculation of applicant's income in savings credit only cases) where the calculation or estimate of that income and
capital is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter; and
(b) treat that applicant as possessing such income and capital at the altered rate by reference to the date selected by the relevant authority to apply in its area, for the purposes of establishing the period
referred to in sub-paragraph (13).

(15) For the purposes of sub-paragraph (9), a person is not to be regarded as depriving himself of income where—
(a) his rights to benefits under a registered pension scheme are extinguished and in consequence of this he receives a payment from that scheme, and
(b) that payment is a trivial commutation lump sum within the meaning given by paragraph 7 of Schedule 29 to the Finance Act 2004.

(16) In sub-paragraph (15), "registered pension scheme" has the meaning given in section 150(2) of the Finance Act 2004.

48 Income paid to third parties: pensioners

(1) Any payment of income, other than a payment specified in sub-paragraph (2) or (3), to a third party in respect of the applicant will be treated as possessed by the applicant.

(2) Sub-paragraph (1) will not apply in respect of a payment of income made 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) 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;
(b) the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and
(c) the person referred to in paragraph (a) and his partner does not possess, or is not treated as possessing, any other income apart from that payment.

(3) Sub-paragraph (1) does not apply in respect of any payment of income other than earnings, or earnings derived from employment as an employed earner, arising out of the applicant participating as a service user.

Chapter 5 - Income - persons who are not pensioners

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

(1) Where the income of an applicant consists of earnings from employment as an employed earner his average weekly earnings must be estimated by reference to his earnings from that employment—
(a) over a period immediately preceding the reduction week in which the claim is made or treated as
made and being a period of—
(i) 5 weeks, if he is paid weekly; or
(ii) 2 months, if he is paid monthly; or
(b) whether or not paragraph (a)(i) or (ii) applies, where an applicant's earnings fluctuate, over such other period preceding the reduction week in which the claim is made or treated as made as may, in any particular case, enable his average weekly earnings to be estimated more accurately.

(2) Where the applicant has been in his employment for less than the period specified in sub- paragraph (1)(a)(i) or (ii)— (a) if he has received any earnings for the period that he has been in that employment and those earnings are likely to represent his average weekly earnings from that employment his average weekly earnings must be estimated by reference to those earnings;
(b) in any other case, the authority must estimate the applicant's average weekly earnings.

(3) Where the amount of an applicant's earnings changes the authority must 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 but the length of the period will not in any case exceed 52 weeks.
(3A) Income calculated in pursuant to sub-paragraphs (2) and (3) must be taken into account- (d) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;
(e) in the case of an application or a reduction under the scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commences that employment, and the first day of each reduction week thereafter; or
(f) in the case of an application or a reduction under a scheme where the applicant's average weekly earnings from the employment change, the first day of the reduction week following the date the applicant's earnings from employment change so as to require recalculation under this paragraph, and the first day of each reduction week thereafter, regardless of whether those earnings were actually received in that reduction week.

(4) For the purposes of this paragraph the applicant's earnings are to be calculated in accordance with paragraphs 53 and 54 (earnings of employed earners: persons who are not pensioners).
(4A) An applicant's earnings from employment as an employed earner not calculated pursuant to subparagraphs (2) and (3) must be taken into account - (d) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;
(e) in the case of an application or a reduction under a scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commenced that
employment, and the first day of each reduction week thereafter; or
(f) in the case of an application or a reduction under a scheme where the applicant's average weekly earnings from employment change, the first day of the reduction week following the date of the
change, and the beginning of each reduction week thereafter, regardless of whether those earnings were actually receive in that reduction week.

(5) Where the applicant is in receipt of Universal Credit any earnings will be those used in assessing the Universal Credit award as set out in paragraph 39.

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

(1) Where the income of an applicant who is not a pensioner consists of earnings from employment as a self-employed earner his average weekly earnings must be estimated by -
(a) reference to his earnings from that employment over such period as is appropriate in order that his average weekly earnings may be estimated accurately but the length of the period must not in any case exceed a year;
(b) where his average weekly earnings as estimated under sub-paragraph (a) fall below the national minimum wage, or the Living wage, whichever is more, his average weekly earnings must instead be estimated by multiplying the hours stated to be worked each week by the national minimum wage, or Living Wage, whichever is more, for that age of person and manner of employment as set out by the Secretary of State.
(c) where a claimant has started up a new business, paragraph (b) does not apply for a period of 12 months from the date the business has commenced, as long as the claimant can demonstrate continuous improvement in the level of self-employed earnings. This paragraph may only be applied for one 12 month period within 5 years of the date the original business commenced.
(d) where a claimant has an existing self-employed business, but that business starts to fail and income falls to the level where the minimum income floor would be applied, paragraph (b) will cease to apply
for a period of 12 months as long as the claimant has not already had an exemption from paragraph (b) within the previous 5 years.
(d) where the claimant is a childminder, paragraphs (b) and (c) do not apply.

(2) For the purposes of this paragraph the applicant's earnings must be calculated in accordance with paragraphs 55, 64 and 65 of this part (earnings and net profit, of self-employed earners).

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

(1) The income of an applicant which does not consist of earnings must, except where sub-paragraph (2) applies, be estimated over such period as is appropriate in order that his average weekly income may be
estimated accurately but the length of the period must not in any case exceed 52 weeks; and nothing in this paragraph authorises an authority to disregard any such income other than that specified in Schedule 8 (sums to be disregarded in the calculation of income other than earnings: persons who are not pensioners)

(2) The period over which any benefit under the benefit Acts is to be taken into account is to be the period in respect of which that benefit is payable.

(3) For the purposes of this paragraph income other than earnings is to be calculated in accordance with paragraph 56 of this part (calculation of income other than earnings: persons who are not pensioners)

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

(1) For the purposes of paragraphs 49 (average weekly earnings of employed earners), 51 (average weekly income other than earnings) and 62 (calculation of average weekly income from tax credits), where the period in respect of which a payment is made—
(a) does not exceed a week, the weekly amount is to be the amount of that payment;
(b) exceeds a week, the weekly amount is to be determined—
(i) in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52;
(ii) 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 product by 7.

(2) For the purposes of paragraph 50 (average weekly earnings of self-employed earners) the weekly amount of earnings of an applicant is to 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 product by 7.

53 Earnings of employed earners: persons who are not pensioners

(1) Subject to sub-paragraph (2), "earnings", in the case of employment as an employed earner of a person who is not a pensioner, any remuneration or profit derived from that employment and includes—
(a) any bonus or commission;
(b) 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;
(c) 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;
(d) any holiday pay except any payable more than 4 weeks after termination or interruption of the employment;
(e) any payment by way of a retainer;
(f) 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—
(i) travelling expenses incurred by the applicant between his home and place of employment;
(ii) 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;
(g) 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);
(h) 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);
(i) any such sum as is referred to in section 112 of the SSCBA (certain sums to be earnings for social security purposes);
(j) 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;
(ja) statutory shared parental pay under Part 127C of that Act;
(jb) statutory parental bereavement pay under Part 12ZD of that Act
(k) 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;
(l) 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.

(2) Earnings does not include—
(a) subject to sub-paragraph (3), any payment in kind;
(b) any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;
(c) any occupational pension;
(d) any payment in respect of expenses arising out of the applicant participating as a service user.

(3) Sub-paragraph (2)(a) does not apply in respect of any non-cash voucher referred to in sub- paragraph (1)(l).

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

(1) For the purposes of paragraph 49 (average weekly earnings of employed earners), the earnings of an applicant derived or likely to be derived from employment as an employed earner to be taken into account must, subject to sub-paragraph (2), be his net earnings.

(2) There is to be disregarded from an applicant's net earnings, any sum, where applicable, specified in paragraphs 1 to 16 of Schedule 7 (sums to be disregarded in the calculation of earnings: persons who are not pensioners).

(3) For the purposes of sub-paragraph (1) net earnings must, except where subparagraph (6) applies, be calculated by taking into account the gross earnings of the applicant from that employment over the assessment period, less—
(a) any amount deducted from those earnings by way of—
(i) income tax;
(ii) primary Class 1 contributions under the SSCBA;
(b) one-half of any sum paid by the applicant by way of a contribution towards an occupational pension scheme;
(c) one-half of the amount calculated in accordance with sub-paragraph (5) in respect of any qualifying contribution payable by the applicant; and
(d) where those earnings include a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay, any amount deducted from those earnings by way of any contributions which are payable under any enactment having effect in Northern Ireland and which correspond to primary Class 1 contributions under the SSCBA.

(4) In this paragraph "qualifying contribution" means any sum which is payable periodically as a contribution towards a personal pension scheme.

(5) The amount in respect of any qualifying contribution is to 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 paragraph the daily amount of the qualifying contribution is to be determined—
(a) where the qualifying contribution is payable monthly, by multiplying the amount of the qualifying contribution by 12 and dividing the product by 365;
(b) 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.

(6) Where the earnings of an applicant are estimated under paragraph 49(2)(b) (average weekly earnings of employed earners), his net earnings is to be calculated by taking into account those earnings over the
assessment period, less—
(a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the basic rate of tax, or in the case of a Scottish taxpayer, the Scottish basic rate applicable to the assessment period less only the personal reliefs to which the applicant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the basic rate, or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this sub-paragraph is to be
calculated on a pro rata basis;
(b) an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the SSCBA in respect of those earnings if such contributions were payable; and
(c) one-half of any sum which would be payable by the applicant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.

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

(1) Subject to sub-paragraph (2), "earnings", in the case of employment as a self-employed earner of a person who is not a pensioner, means the gross income of the employment.

(2) "Earnings" does not include any payment to which paragraph 31 or 32 of Schedule 8 refers (payments 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 does it include any sports award.

(3) This paragraph applies to—
(a) royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trademark; or
(b) any payment in respect of any—
(i) book registered under the Public Lending Right Scheme 1982; or
(ii) 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 or work concerned.
(c) income received by the persons concerned where the payment is for the provision of accommodation to meet the person's needs to care and support under section 35 or 25 of the Social Services and Well-Being (Wales) Act 2014 (respectively, duty and power to meet care and support needs of an adult);
(d) any payment or part of a payment made by a local authority in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care) to a person ("A") which A passes on to
the applicant where A -
(i) was formerly in the applicant's care
(ii) is aged 16 or over; and
(iii) continues to live with the applicant;
(da) any payments made to an applicant under section 73 (1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance: further provisions);

(4) Where the applicant's earnings consist of any items to which sub-paragraph (3) applies, those earnings must be taken into account over a period equal to such number of weeks as is equal to the number obtained (and any fraction is to be treated as a corresponding fraction of a week) by dividing the earnings by—
(a) the amount of reduction under this scheme to which the applicant would have been entitled had the payment not been made, plus
(b) an amount equal to the total of the sums which would fall to be disregarded from the payment under Schedule 7 (sums to be disregarded in the calculation of earnings) as appropriate in the applicant's case.

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

(1) For the purposes of paragraph 51 (average weekly income other than earnings), the income of an applicant who is not a pensioner which does not consist of earnings to be taken into account must, subject to sub-paragraphs (2) to (8), be his gross income and any capital treated as income under paragraph 57 (capital treated as income).

(2) There is to be disregarded from the calculation of an applicant's gross income under sub- paragraph (1), any sum, where applicable, specified in Schedule 8.

(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 under subparagraph (1) must be the gross amount payable.

(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 2008, the amount of that benefit to be taken into account is the amount as if it had not been reduced.

(5) Where an award of any working tax credit or child tax credit under the Tax Credits Act 2002 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 under sub-paragraph (1) is to be the amount of working tax credit or child tax credit awarded less the amount of that deduction.

(6) Sub-paragraphs (7) and (8) apply where—
(a) a relevant payment has been made to a person in an academic year; and
(b) that person abandons, or is dismissed from, his course of study before the payment to him of the final instalment of the relevant payment.

(7) 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 sub-paragraph (1) in respect of a person to whom sub-paragraph (7) applies, is to be calculated by applying the formula— (A - (B x C)) / D where—
(a) A = the total amount of the relevant payment which that person would have received had he remained a student until the last day of the academic term in which he abandoned, or was dismissed
from, his course, less any deduction under paragraph 84(5) (treatment of student loans, costs of travel, books and equipment);
(b) 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) C = the weekly amount of the relevant payment, before the application of the £10 disregard, which would have been taken into account as income under paragraph 84(2) had the person not abandoned
or been dismissed from, his course and, in the case of a person who was not entitled to a reduction under this scheme immediately before he abandoned or was dismissed from his course, had that person, at that time, been entitled to housing benefit;
(d) D = the number of reduction weeks in the assessment period.

(8) 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 sub- paragraph (1) in respect of a person to whom sub-paragraph (7) applies, is to be calculated by applying the formula in sub-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, less any deduction under paragraph 83 (5).

(9) In this paragraph—
"academic year" and "student loan" have the same meanings as in Part 11 (students);
"assessment period" means—
(a) 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;
(b) 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—
(i) the day immediately before the day on which the next instalment of the relevant payment would have been due had the payments continued; or
(ii) the last day of the last quarter for which an instalment of the relevant payment was payable to that person, whichever of those dates is earlier; "quarter" in relation to an assessment period means a period in that year beginning on—
(c) 1st January and ending on 31st March;
(d) 1st April and ending on 30th June;
(e) 1st July and ending on 31st August; or
(f) 1st September and ending on 31st December;
"relevant payment" means either a student loan or an amount intended for the maintenance of dependants referred to in paragraph 79 (7) or both.

(10) For the avoidance of doubt there must be included as income to be taken into account under paragraph
(1)—
(a) any payment to which paragraph 43(2) or 53 (2) (payments not earnings) applies; or
(b) in the case of an applicant who is receiving support under section 95 or 98 of the Immigration and Asylum Act 1999 including support provided by virtue of regulations made under Schedule 9 to that Act, the amount of such support provided in respect of essential living needs of the applicant and his dependants (if any) as is specified in regulations made under paragraph 3 of Schedule 8 to the Immigration and Asylum Act 1999.

(11) Any monthly payments of Bereavement Support Payment are to be treated as unearned income and disregarded as income for one month from the date of payment. Any unspent money at the end of each month is treated as unspent capital and not disregarded.

57 Capital treated as income: persons who are not pensioners

(1) Any capital payable by instalments which are outstanding at the date on which the claim is made or treated as made, or, at the date of any subsequent revision or supersession, must, if the aggregate of the
instalments outstanding and the amount of the applicant's capital otherwise calculated in accordance with Chapter 3 of this Part exceeds £16,000, be treated as income.

(2) Any payment received under an annuity is to be treated as income.

(3) Any earnings to the extent that they are not a payment of income is to be treated as income.

(4) Any Career Development Loan paid pursuant to section 2 of the Employment and Training Act 1973 is to be treated as income.

(5) Where an agreement or court order provides that payments must 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 by virtue of this Part), is to be treated as income.

58 Notional income: persons who are not pensioners

(1) An applicant who is not a pensioner is to be treated as possessing income of which he has deprived himself for the purpose of securing entitlement to a reduction under this scheme or increasing the amount of the reduction.

(2) Except in the case of—
(a) a discretionary trust;
(b) a trust derived from a payment made in consequence of a personal injury;
(c) 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;
(d) any sum to which paragraph 52(2)(a) of Schedule 10 (capital to be disregarded) applies which is administered in the way referred to in paragraph 52(1)(a);
(e) any sum to which paragraph 53(a) of Schedule 10 refers;
(f) rehabilitation allowance made under section 2 of the Employment and Training Act 1973;
(g) child tax credit;
(h) working tax credit, or
(i) any sum to which sub-paragraph (11) applies, any income which would become available to the applicant upon application being made, but which has not been acquired by him, is to 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.

(3) Any payment of income, other than a payment of income specified in subparagraph (4), made—
(a) 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) must, 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;
(b) 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) must, where it is not a payment referred to in 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;
(c) 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) must 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.

(4) Sub-paragraph (3) does not apply in respect of a payment of income made—
(a) under or by 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, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund or the Independent Living Fund (2006);
(b) pursuant to section 19(1)(a) of the Coal Industry Act 1994 (concessionary coal);
(c) pursuant to section 2 of the Employment and Training Act 1973 in respect of a person's participation—
(i) in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker's Allowance Regulations 1996;
(ii) in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations;
(iii) in the Intense Activity Period specified in regulation 75(1)(a)(iv) of those Regulations;
(iv) in a qualifying course within the meaning specified in regulation 17A(7) of those Regulations;
or
(v) in the Flexible New Deal specified in regulation 75(1)(a)(v) of those Regulations;
(d) in respect of a person's participation in the Work for Your Benefit Pilot Scheme;
(e) in respect of a person's participation in the Mandatory Work Activity Scheme;
(f) in respect of an applicant's participation in the Employment, Skills and Enterprise Scheme or any scheme coming into effect under the Jobseeker's Allowance (Schemes for Assisting People to Obtain Employment) regulations 2013;
(g) 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 sub-paragraph (i) and any member of his family does not possess, or is not treated as possessing, any other income apart from that payment.

(5) Where an applicant is in receipt of any benefit 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 must treat the applicant as possessing such benefit at the altered rate from either 1st April or the first Monday in April in that year, whichever date the authority selects, to the date on which the altered rate is to take effect.

(6) Subject to sub-paragraph (7), where—
(a) an applicant performs a service for another person; and
(b) that person makes no payment of earnings or pays less than that paid for a comparable employment in the area, the authority must 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.

(7) Sub-paragraph (6) does not apply—
(a) 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
(b) in a case where the service is performed in connection with—
(i) the applicant's participation in an employment or training programme in accordance with regulation 19(1)(q) of the Jobseeker's Allowance Regulations 1996, 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
(ii) 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
(c) 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.

(8) In sub-paragraph (7) "work placement" means practical work experience which is not undertaken in expectation of payment.

(9) Where an applicant is treated as possessing any income under any of subparagraphs (1) to (8), the foregoing provisions of this Part apply for the purposes of calculating the amount of that income as if a payment had actually been made and as if it were actual income which he does possess.

(10) Where an applicant is treated as possessing any earnings under sub-paragraph (6) the foregoing provisions of this Part apply for the purposes of calculating the amount of those earnings as if a payment had actually been made and as if they were actual earnings which he does possess except that paragraph 44(2) or 54 (3) (calculation of net earnings of employed earners: pensioners and persons who are not pensioners) do not apply and his net earnings are to be calculated by taking into account those earnings which he is treated as possessing, less—
(a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings 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 of tax is to be applied and the amount of the personal relief deductible under this subparagraph is to be calculated on a pro rata basis;
(b) an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Act in respect of those earnings if such contributions were payable; and I one-half of any sum payable by the applicant by way of a contribution towards an occupational or personal pension scheme.

(11) Sub-paragraphs (1), (2), (3) and (6) do not apply in respect of any amount of income other than earnings, or earnings of an employed earner, arising out of the applicant participating as a service user.

Chapter 6 - Income: further provisions applying to pensioners and persons who are not pensioners

59 Calculation of income on a weekly basis

(1) Subject to paragraph 62 (disregard of changes in tax, etc), the income of an applicant is to be calculated on a weekly basis—
(a) by estimating the amount which is likely to be his average weekly income in accordance with this Part;
(b) by adding to that amount the weekly income calculated under paragraphs 46 and 50; and
(c) deducting from the sum of paragraphs (a) and (b) any relevant child care charges to which paragraph 60 (treatment of child care charges) applies from any earnings which form part of the average weekly
income or, in a case where the conditions in sub-paragraph (2) are met, from those earnings plus whichever credit specified in paragraph (b) of that sub-paragraph is appropriate, up to a maximum deduction in respect of the applicant's family of whichever of the sums specified in sub-paragraph (3) applies in his case.

(2) The conditions of this paragraph are that—
(a) the applicant's earnings which form part of his average weekly income are less than the lower of either his relevant child care charges or whichever of the deductions specified in paragraph (3) otherwise applies in his case; and
(b) that applicant or, if he is a member of a couple either the applicant or his partner, is in receipt of either working tax credit or child tax credit.

(3) The maximum deduction to which paragraph (1)I above refers is to be—
(a) where the applicant's family includes only one child in respect of whom relevant childcare charges are paid, £175.00 per week;
(b) where the applicant's family includes more than one child in respect of whom relevant childcare charges are paid, £300 per week.

60 Treatment of childcare charges

(1) This paragraph applies where an applicant is incurring relevant childcare charges and—
(a) is a lone parent and is engaged in remunerative work;
(b) is a member of a couple both of whom are engaged in remunerative work; or
(c) is a member of a couple where one member is engaged in remunerative work and the other—
(i) is incapacitated;
(ii) is an in-patient in hospital; or
(iii) is in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence).
(d) is not in receipt of Universal Credit. Universal Credit claimants are dealt with under paragraph 39.

(2) For the purposes of sub-paragraph (1) and subject to sub-paragraph (4), a person to whom sub-paragraph(3) applies must be treated as engaged in remunerative work for a period not exceeding 28 weeks during which he—
(a) is paid statutory sick pay;
(b) is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the SSCBA;
(c) is paid an employment and support allowance;
(d) is paid income support on the grounds of incapacity for work under regulation 4ZA of, and paragraph 7 or 14 of Schedule 1B to, the Income Support (General) Regulations 1987; or
(e) is credited with earnings on the grounds of incapacity for work or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975.

(3) This sub-paragraph applies to a person who was engaged in remunerative work immediately before—
(a) the first day of the period in respect of which he was first paid statutory sick pay, short-term incapacity benefit, an employment and support allowance or income support on the grounds of incapacity for work; or
(b) the first day of the period in respect of which earnings are credited, as the case may be.

(4) In a case to which sub-paragraph (2)(d) or (e) applies, the period of 28 weeks begins on the day on which the person is first paid income support or on the first day of the period in respect of which earnings are credited, as the case may be.

(5) Relevant childcare charges are those charges for care to which sub-paragraphs (6) and (7) apply, and is to be calculated on a weekly basis in accordance with subparagraph (10).

(6) The charges are paid by the applicant for care which is provided—
(a) in the case of any child of the applicant's family who is not disabled, in respect of the period beginning on that child's date of birth and ending on the day preceding the first Monday in September
following that child's fifteenth birthday; or
(b) in the case of any child of the applicant's family who is disabled, in respect of the period beginning on that person's date of birth and ending on the day preceding the first Monday in September following
that person's sixteenth birthday.

(7) The charges are paid for care which is provided by one or more of the care providers listed in sub-paragraph

(8) and are not paid—
(a) in respect of the child's compulsory education;
(b) by an applicant to a partner or by a partner to an applicant in respect of any child for whom either or any of them is responsible in accordance with Section 1 paragraph 7 (circumstances in which a person
is treated as responsible or not responsible for another); or
(c) in respect of care provided by a relative of the child wholly or mainly in the child's home.

(8) The care to which sub-paragraph (7) refers may be provided—
(a) out of school hours, by a school on school premises or by a local authority—
(i) for children who are not disabled in respect of the period beginning on their eighth birthday and ending on the day preceding the first Monday in September following their fifteenth birthday; or
(ii) for children who are disabled in respect of the period beginning on their eighth birthday and ending on the day preceding the first Monday in September following their sixteenth birthday;
or
(b) by a childcare provider approved in accordance with the Tax Credit (New Category of Child Care Provider) Regulations 1999; or
(c) by persons registered under Part 2 of the Children and Families (Wales) Measure 2010; or
(d) by a person who is excepted from registration under Part 2 of the Children and Families (Wales) Measure 2010 because the child care that person provides is in a school or establishment referred to in
article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010; or
(e) by—
(i) persons registered under section 59(1) of the Public Services Reform (Scotland) Act 2010; or
(ii) local authorities registered under section 83(1) of that Act, where the care provided is child minding or day care of children within the meaning of that Act;
or
(f) by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act 2002; or
(g) by a person who is registered under Chapter 2 or 3 of Part 3 of the Childcare Act 2006; or
(h) by any of the schools mentioned in section 34(2) of the Childcare Act 2006 in circumstances where the requirement to register under Chapter 2 of Part 3 of that Act does not apply by virtue of section
34(2) of that Act; or
(i) by any of the schools mentioned in section 53(2) of the Childcare Act 2006 in circumstances where the requirement to register under Chapter 3 of Part 3 of that Act does not apply by virtue of section 53(2) of that Act; or
(j) by any of the establishments mentioned in section 18(5) of the Childcare Act 2006 in circumstances where the care is not included in the meaning of "childcare" for the purposes of Part 1 and Part 3 of
that Act by virtue of that subsection; or
(k) by a foster parent or kinship carer under the Fostering Services Regulations 2002, the Fostering Services (Wales) Regulations 2003 or the Looked After Children (Scotland) Regulations 2009 in relation
to a child other than one whom the foster parent is fostering or kinship carer is looking after; or
(l) by a provider of personal care within the meaning of paragraph 1 of Schedule 1 to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2010 and being a regulated activity prescribed by those regulations or by a person who is employed, or engaged under a contract for services, to provide care and support by the provider of a domiciliary support service within the meaning of Part 1
of the Regulation and Inspection of Social Care (Wales) Act 2016.
(m) by a person who is not a relative of the child wholly or mainly in the child's home.

(9) Relevant child care charges must be estimated over such period, not exceeding a year, as is appropriate in order that the average weekly charge may be estimated accurately having regard to information as to the amount of that charge provided by the child minder or person providing the care.

(10) For the purposes of sub-paragraph (1) (c) the other member of a couple is incapacitated where—
(a) he is aged not less than 80;
(b) he is aged less than 80 and-
(i) the additional condition specified in paragraph 10 of Schedule 3 (additional condition for the disability premium) to this scheme is treated as applying in this case; and
(ii) he satisfies the conditions or would satisfy it but for his being treated as capable of work by virtue of a determination made in accordance with regulations made under section 171E of the SSCBA;
(c) the other member of the couple would be a member of the support group or a member of the work related activity group by virtue of a determination made in accordance with the Employment and
Support Allowance Regulations 2008 or the Employment and Support Allowance Regulations 2013;
(d) he is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA (incapacity for work) for a continuous period of not less than 196 days; and for this purpose any two or more separate periods separated by a break of not more than 56 days must be treated as one
continuous period;
(e) he has, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations 2008
for a continuous period of not less than 196 days and for this purpose any two or more separate periods separated by a break of not more than 84 days must be treated as one continuous period;
(f) there is payable in respect of him one or more of the following pensions or allowances—
(i) long-term incapacity benefit or short-term incapacity benefit at the higher rate under Schedule 4 to the SSCBA;
(ii) attendance allowance under section 64 of the SSCBA;
(iii) severe disablement allowance under section 68 of the SSCBA;
(iv) disability living allowance under section 71 of the SSCBA;
(v) personal independence payment under Part 4 of the Welfare Reform Act 2012;
(vi) and AFIP
(vii) increase of disablement pension under section 104 of the SSCBA;
(viii) a pension increase paid as part of a war disablement pension or under an industrial injuries scheme which is analogous to an allowance or increase of disablement pension under subparagraph (ii), (iv), (v) or (vi) above;
(ix) main phase employment and support allowance;
(x) adult disability payment;
(g) a pension or allowance or payment to which sub-paragraph (ii), (iv), (v), (vi) (vii) or (viii) of paragraph
(f) above refers was payable on account of his incapacity but has ceased to be payable in consequence of his becoming a patient, which in this paragraph means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital
In-Patients) Regulations 2005;
(h) an attendance allowance under section 64 of the SSCBA or disability living allowance would be payable to that person but for-
(i) a suspension of benefit in accordance with regulations under section 113 (2) of the SSCBA; or
(ii) an abatement as a consequence of hospitalisation
(i) the daily living component of personal independence payment would be payable to that person but
for a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012 (hospital in-patients);
(j) an AFIP would be payable to that person but for any suspension of payment in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a
person is undergoing medical treatment in a hospital or similar institution;
(k) paragraph (f), (g), (h) or (i) would apply to him if the legislative provisions referred to in those paragraphs were provisions under any corresponding enactment having effect in Northern Ireland; or
(l) he has an invalid carriage or other vehicle provided to him by the Secretary of State under section 5(2)(a) of and Schedule 2 to the National Health Service Act 1977 or under section 46 of the National
Health Service (Scotland) Act 1978 or provided by the Department of Health, Social Services and Public Safety in Northern Ireland under Article 30(1) of the Health and Personal Social Services (Northern
Ireland) Order 1972.

(11) For the purposes of sub-paragraph (10), once sub-paragraph (10)(d) applies to the applicant, if he then ceases, for a period of 56 days or less, to be incapable, or to be treated as incapable, of work, that paragraph shall, on his again becoming so incapable, or so treated as incapable, of work at the end of that period, immediately thereafter apply to him for so long as he remains incapable, or is treated as remaining incapable, of work.

(12) For the purposes of sub-paragraph (10), once sub-paragraph (10)(e) applies to the applicant, if he then ceases, for a period of 84 days or less, to have, or to be treated as having, limited capability for work, that paragraph is, on his again having, or being treated as having, limited capability for work at the end of that period, immediately thereafter apply to him for so long as he has, or is treated as having, limited capability for work.

(13) For the purposes of sub-paragraphs (6) and (8)(a), a person is disabled if he is a person—
(a) to whom an attendance allowance or care component of disability living allowance is payable or would be payable but for -
(i) a suspension of benefit in accordance with regulations under section 113 (2) of the SSCBA;
OR
(ii) an abatement as a consequence of hospitalisation;
(aa) in respect of whom child disability payment is payable;
(b) to whom the daily living component of personal independence payment is payable or has ceased to be payable by virtue of a suspension of benefit in accordance with regulations under section 86 of the
Welfare Reform Act 2012 (hospital in-patients);
(ba) in respect of whom adult disability payment is payable, or has ceased to be payable solely by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of
the DAWAP Regulations;
(c) who is registered as blind in a register compiled under section 29 of the National Assistance Act 1948 (welfare services) or as severely sight-impaired in a register kept under section 77 (1) of the Care Act
2014 (registers of sight-impaired adults), in Scotland, has been certified as blind and in consequence he is registered as blind in a register maintained by or on behalf of a council constituted under section 2 of
the Local Government (Scotland) Act 1994; or
(c) who ceased to be registered as blind or severely sight-impaired in such a register compiled under section 29 of the National Assistance Act 1948 (welfare services) or, in Scotland, has been certified as blind and in consequence he is registered as blind in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994; or
(d) who ceased to be registered blind in such a register within the period beginning 28 weeks before the first Monday in September following that person's fifteenth birthday and ending on the day preceding that person's sixteenth birthday.

(14) For the purposes of sub-paragraph (1) a person on maternity leave, paternity leave, shared parental leave, parental bereavement leave or adoption leave is to be treated as if she is engaged in remunerative work for the period specified in sub-paragraph (15) ("the relevant period") provided that—
(a) in the week before the period of maternity leave, paternity leave, shared parental leave, parental bereavement leave, or adoption leave began she was in remunerative work;
(b) the applicant is incurring relevant child care charges within the meaning of sub-paragraph (5); and
(c) she is entitled to either statutory maternity pay under section 164 of the SSCBA, statutory paternity pay by virtue of section 171ZA or 171ZB of that Act, statutory shared parental pay by virtue of section
171ZU or 171ZV of that Act, statutory parental bereavement pay by virtue of section 171ZZ6 of that Act, statutory adoption pay by of section 171ZL of that Act, maternity allowance under section 35 of that Act or qualifying support.

(15) For the purposes of sub-paragraph (14) the relevant period begins on the day on which the person's maternity, paternity leave, shared parental leave, parental bereavement leave or adoption leave commences and ends on—
(a) the date that leave ends;
(b) if no child care element of working tax credit is in payment on the date that entitlement to maternity allowance, qualifying support (if relevant), statutory maternity pay, statutory paternity pay, statutory shared parental pay, statutory parental bereavement pay or statutory adoption pay ends, the date that entitlement ends; or
(c) if a childcare element of working tax credit is in payment on the date that entitlement to maternity allowance or qualifying support, statutory maternity pay, statutory paternity pay, statutory shared parental pay, statutory parental bereavement pay or statutory adoption pay ends, the date that entitlement to that award of the childcare element of the working tax credit ends, whichever occurs first.

(16) In sub-paragraphs (14) and (15)—
(a) "qualifying support" means income support to which that person is entitled by virtue of paragraph14B of Schedule 1B to the Income Support (General) Regulations 1987; and
(b) "childcare element" of working tax credit means the element of working tax credit prescribed under section 12 of the Tax Credits Act 2002 (child care element).

(17) In sub-paragraphs (6), (8)(a) and (13)(d), "the first Monday in September" means the Monday which first occurs in the month of September of any year.

(18) In this paragraph "applicant" does not include an applicant -
(a) who has, or
(b) whose partner has, or
(c) who jointly with his partner has, an award of Universal Credit.
For treatment of childcare costs and the childcare element of Universal Credit for Universal Credit claimants see Paragraph 39.

61 Additional condition referred to in paragraph 60(10)(b)(i): disability

(1) Subject to sub-paragraph (2), the additional condition referred to in paragraph 25(10)(b)(i) is that either—
(a) the applicant or, as the case may be, the other member of the couple—
(i) is in receipt of one or more of the following benefits: attendance allowance, disability living allowance, personal independence payment, an AFIP, the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(c), mobility supplement, long term incapacity benefit under Part 2 of the SSCBA or severe disablement allowance under Part 3 of that Act but, in the case of long-term incapacity benefit or severe disablement allowance, only where it is paid in respect of him; or
(ii) was in receipt of long-term incapacity benefit under Part 2 of the SSCBA when entitlement to that benefit ceased on account of the payment of a retirement pension under that Act and the applicant has since remained continuously entitled to Council Tax benefit (for the period prior to 1st April 2013) or a reduction under an authority's scheme (for the period on or after 1st April 2013) and, if the long-term incapacity benefit was payable to his partner, the partner is still a member of the family; or
(iii) was in receipt of attendance allowance or disability living allowance but payment of benefit has been suspended in accordance with regulations made under section 113(2) of the SSCBA or otherwise abated as a consequence of the applicant or his partner becoming a patient within the meaning of paragraph 60(10)(g) (treatment of childcare charges); or
(iv) was in receipt of personal independence payment, but payment of that benefit has been suspended in accordance with section 86 of the Welfare Reform Act 2012 as a consequence of the applicant becoming a patient within the meaning of paragraph 60(10)(g); or
(v) was in receipt of an AFIP but its payment has been suspended in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a person is undergoing medical treatment in a hospital or similar institution; or
(vi) is provided by the Secretary of State or a clinical commissioning group with an invalid carriage or other vehicle under paragraph 9 of Schedule 1 to the National Health Service Act 2006 or, in Scotland, under section 46 of the National Health Service (Scotland) Act 1978 (provision of services by Scottish Ministers) or receives payments by way of grant from the Secretary of State under paragraph 10(3) of Schedule 1 to the Act of 2006(a) or, in Scotland, by Scottish Ministers under section 46 of the Act of 1978; or
(vii) is blind and in consequence registered in a register compiled by a local authority in Wales under section 29 of the National Assistance Act 1948 (welfare services) or is registered as severely sight-impaired in a register kept by a local authority in England under section 77 (1) of the Care Act 2014 (registers of sight-impaired adults) or, in Scotland, has been certified as blind and in consequence he is registered in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994; or (b) the applicant, or as the case may be, the other member of the couple—
(i) is, or is treated as, incapable of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA(b) (incapacity for work); and
(ii) has been incapable, or has been treated as incapable, of work for a continuous period of not less than—
(aa) in the case of an applicant who is terminally ill within the meaning of section 30B(4)(c) of the SSCBA, 196 days; (bb) in any other case, 364 days.

(2) For the purposes of sub-paragraph (1)(a)(vii), a person who has ceased to be registered as blind or severely sight-impaired on regaining his eyesight is nevertheless to be treated as such and as satisfying the additional condition set out in that sub-paragraph for a period of 28 weeks following the date on which he ceased to be so registered.

(3) For the purposes of sub-paragraph (1)(b), where any two or more periods of incapacity are separated by a break of not more than 56 days, those periods must be treated as one continuous period.

(4) For the purposes of this paragraph, a reference to a person who is or was in receipt of long term incapacity benefit includes a person who is or was in receipt of short-term incapacity benefit at a rate equal to the long term rate by virtue of section 30B(4)(a) of the SSCBA (short-term incapacity benefit for a person who is terminally ill), or who would be or would have been in receipt of short-term incapacity benefit at such a rate but for the fact that the rate of short-term incapacity benefit already payable to him is or was equal to or greater than the long-term rate.

(5) In the case of a person who is a welfare to work beneficiary (a person to whom regulation 13A(1) of the Social Security (Incapacity for Work) (General) Regulations 1995(a) applies, and who again becomes incapable of work for the purposes of Part 12A of the SSCBA) the reference to a period of 56 days in sub-paragraph (3) must be treated as a reference to a period of 104 weeks.

62 Calculation of average weekly income from tax credits

(1) This paragraph applies where an applicant receives a tax credit.

(2) Where this paragraph applies, the period over which a tax credit is to be taken into account shall be the period set out in sub-paragraph (3).

(3) Where the instalment in respect of which payment of a tax credit is made is—
(a) a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;
(b) a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;
(c) a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;
(d) a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.

(4) For persons of working age, and for the purposes of this paragraph "tax credit" means child tax credit or working tax credit.

(5) For persons of pension age, and for the purposes of this paragraph, "tax credit" means working tax credit.

(6) In considering the amount of Tax Credits to be used in assessing entitlement to Local Council Tax Support, for persons who are not pensioners, the authority may adjust the assessment to mitigate the impact of any legislative change relating to the manner in which Tax Credits are awarded and calculated, so that any such legislative change does not lead to a significant increase or decrease in the amount of Local Council Tax Support awarded.

63 Disregard of changes in tax, contributions etc

In calculating the applicant's income the authority may disregard any legislative change—
(a) in the basic or other rates of income tax;
(aa) in the Scottish basic or other rates of income tax;
(b) in the amount of any personal tax reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007;
(c) in the rates of national insurance contributions payable under the SSCBA or in the lower earnings limit or upper earnings limit for Class 1 contributions under that Act, the lower or upper limits applicable to Class 4 contributions under that Act or the amount specified in section 11(4) of that Act (small profits threshold in relation to Class 2 contributions);
(d) in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under the SSCBA;
(e) in the maximum rate of child tax credit or working tax credit, for a period not exceeding 30 reduction weeks beginning with the benefit week immediately following the date from which the change is effective.

64 Calculation of net profit of self-employed earners

(1) For the purposes of paragraph 45 (calculation of self-employed earners: pensioners), paragraph 55 (earnings of self-employed earners: persons who are not pensioners) and paragraph 59 (calculation of income on a weekly basis) 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—
(i) an amount in respect of income tax and of national insurance contributions payable under the Act calculated in accordance with paragraph 65 (deduction of tax and contributions for self-employed earners); and
(ii)one-half of the amount calculated in accordance with sub-paragraph (11) in respect of any qualifying premium;

(2) For the purposes of sub-paragraph (1)(a) the net profit of the employment must, except where subparagraphs (8) and (9) apply, be calculated by taking into account the earnings of the employment over the
assessment period less—
(a) subject to sub-paragraphs (4) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment;
(b) an amount in respect of—
(i) income tax; and
(ii) national insurance contributions payable under the SSCBA, calculated in accordance with paragraph 65; and
(c) one-half of the amount calculated in accordance with sub-paragraph (10) in respect of any qualifying premium.

(3) For the purposes of sub-paragraph (1)(b) the net profit of the employment is, except where sub-paragraph (9) applies, to be calculated by taking into account the earnings of the employment over the assessment period less, subject to paragraphs (4) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment.

(4) Subject to paragraph (5), no deduction shall be made under sub- paragraph (2)(a) or (3), in respect of— (a)any capital expenditure;
(b) the depreciation of any capital asset;
(c) any sum employed or intended to be employed in the setting up or expansion of the employment;
(d) any loss incurred before the beginning of the assessment period;
(e) the repayment of capital on any loan taken out for the purposes of the employment;
(f) any expenses incurred in providing business entertainment; and
(g) 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.

(5) A deduction shall be made under sub-paragraph (2)(a) or (3) in respect of the repayment of capital on any loan used for—
(a) the replacement in the course of business of equipment or machinery; and
(b) the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

(6) The authority must refuse to make a deduction in respect of any expenses under paragraph (2) (a) or (3) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.

(7) For the avoidance of doubt—
(a) a deduction must not be made under paragraph (2)(a) or (3) in respect of any sum unless it has been
expended for the purposes of the business;
(b) a deduction must be made thereunder in respect of—
(i) the excess of any value added tax paid over value added tax received in the assessment period;
(ii) 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;
(iii) any payment of interest on a loan taken out for the purposes of the employment.

(8) Where a claimant 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—
(a) an amount in respect of—
(i) income tax; and
(ii) national insurance contributions payable under the SSCBA, calculated in accordance with paragraph 65 (deduction of tax and contributions for self-employed earners); and
(b) one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

(9) Where the claimant is a person who is not a pensioner, and the net profit from self-employment calculated in accordance with sub- paragraphs (1) to (7) based on the number of hours stated to be worked, falls to be below the amount specified by the Secretary of State as the national minimum wage, or Living Wage, whichever is more, for that age of person, the net profit will be calculated by multiplying the number of hours stated to be worked by the amount specified by the Secretary of State as the national minimum wage or Living Wage, whichever is more, for that age of person, less -
(a) an amount in respect of—
(i) income tax; and
(ii) national insurance contributions payable under the SSCBA, calculated in accordance with paragraph 65; and
(c) one-half of the amount calculated in accordance with sub-paragraph (11) in respect of any qualifying premium

Where the claimant has started up a new business, this paragraph does not apply for 12 months from the date on which the new business has been started, as long as the claimant can demonstrate an improvement in the level of earnings from the business throughout the period. This can only be the case for one period of 12 months within a period of 5 years starting on the date on which the new business commences.

This exception also applies to an existing business where the minimum income floor would be applied for the first time. In this case, an exception to the minimum income floor can be made for a period of 12 months from the date it would start to apply Only one such period can be allowed in any five years and the exception will continue to apply as long as the claimant can demonstrate that the business is starting to improve.

(10) For the avoidance of doubt where a claimant 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.

(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 paragraph the daily amount of the qualifying premium shall be determined—
(a) where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365;
(b) 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.

(12) In this paragraph, "qualifying premium" means any premium which is payable periodically in respect of a retirement annuity contract or a personal pension scheme and is so payable on or after the date of claim.

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

(1) The amount to be deducted in respect of income tax under paragraph 64(1)(b)(i), (2)(b)(i), (8)(a)(i) an (9)(a)(i)(calculation of net profit of self-employed earners) must be calculated—
(a) on the basis of the amount of chargeable income; and
(b) as if that income were assessable to income tax at the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the assessment period less only the personal reliefs to which
the applicant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances.

(2) But, if the assessment period is less than a year, the earnings to which the basic rate, or the Scottish basic rate of tax is to be applied and the amount of the personal reliefs deductible under this paragraph must be calculated on a pro rata basis.

(3) The amount to be deducted in respect of national insurance contributions under paragraph 64 (1)(b)(i), (2)(b)(ii), (8)(a)(ii) or (9)(a)(ii) is the total of—
(a) the amount of Class 2 contributions payable under section 11(2) or, as the case may be, 11(8) of the SSCBA 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 that 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 must be reduced pro rata; and
(b) the amount of Class 4 contributions (if any) which would be payable under section 15 of the SSCBA (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 must be reduced pro rata.

(4) In this paragraph "chargeable income" means—
(a) except where paragraph (b) applies, the earnings derived from the employment less any expenses deducted under sub-paragraph (3)(a) or, as the case may be, (3) of paragraph 64;
(b) in the case of employment as a child minder, one-third of the earnings of that employment
(c) in a case where a person is not a pensioner, and the net profit from self-employment calculated in accordance with sub- paragraphs (1) to (7) based on the number of hours stated to be worked, falls to be below the amount specified by the Secretary of State as the national minimum wage or Living Wage, whichever is more, for that age of person, and the business is not a new business within the first 12 months of trading, the amount arrived at by multiplying the number of hours stated to be worked by the amount specified by the Secretary of State as the national minimum wage or Living Wage, whichever is more, for that age of person.

Chapter 7 - Capital

66 Calculation of capital

(1) The capital of an applicant(a) to be taken into account must be, subject to sub-paragraph (2), the whole of his capital calculated in accordance with this Part.

(2) There must be disregarded from the calculation of an applicant's capital under subparagraph (1), any capital, where applicable, specified in -
(a) Schedule 9 (capital disregards: pensioners) in relation to pensioners
(b) Schedule 10 (capital disregards: persons who are not pensioners), in relation to persons who are not pensioners.

(3) In the case of an applicant who is a pensioner, his capital is to be treated as including any payment made to him by way of arrears of -
(a) child tax credit;
(b) working tax credit;
(c) state pension credit,

If the payment was made in respect of a period for the whole or part of which a reduction under this scheme was allowed before those arrears were paid.

(4) The capital of a child or young person who is a member of the family of an applicant must not be treated as capital of the applicant.

67 Income treated as capital: persons who are not pensioners

(1) Any bounty derived from employment to which paragraph 9 of Schedule 7 applies (sums disregarded in the calculation of earnings: persons who are not pensioners) and paid at intervals of at least one year is to be treated as capital.

(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 is to be treated as capital.

(3) Any holiday pay which is not earnings under paragraph 43(1)(d) or 53 (1) (d) (earnings of employed earners) is to be treated as capital.

(4) Except any income derived from capital disregarded under paragraphs 4, 5, 7, 11, 17, 30 to 33, 50 or 51 of Schedule 10 (capital disregards: persons who are not pensioners), any income derived from capital is to be treated as capital but only from the date it is normally due to be credited to the applicant's account.

(5) In the case of employment as an employed earner, any advance of earnings or any loan made by the applicant's employer is to be treated as capital.

(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, is to be treated as capital.

(7) There is to 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.

(8) Any arrears of subsistence allowance which are paid to an applicant as a lump sum must be treated as capital.

(9) Any arrears of working tax credit or child tax credit must be treated as capital.

68 Calculation of capital in the United Kingdom

Capital which an applicant possesses in the United Kingdom is to be calculated at its current market or surrender value less—
(a) where there would be expenses attributable to the sale, 10 per cent; and
(b) the amount of any encumbrance secured on it.

69 Calculation of capital outside the United Kingdom

Capital which an applicant possesses in a country outside the United Kingdom is to be calculated—
(a) 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; (b) 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.

70 Notional capital

(1) An applicant is to be treated as possessing capital of which he has deprived himself for the purpose of securing entitlement to a reduction under this scheme or increasing the amount of that reduction except to the extent that that capital is reduced in accordance with paragraph 71 (diminishing notional capital rule).

(2) Except in the case of—
(a) a discretionary trust; or
(b) a trust derived from a payment made in consequence of a personal injury; or
(c) any loan which would be obtained only if secured against capital disregarded under Schedule 9; or
(d) a personal pension scheme, occupational pension scheme or a payment made by the Board of the Pension Protection Fund; or
(e) any sum to which paragraph 50(2)(a) of Schedule 10 (capital disregards: persons who are not pensioners) applies which is administered in the way referred to in paragraph 50(1)(a); or
(f) any sum to which paragraph 51(a) of Schedule 10 refers; or
(g) child tax credit; or
(h) working tax credit,
any capital which would become available to the applicant upon application being made, but which has not been acquired by him, is to be treated as possessed by him but only from the date on which it could be expected to be acquired were an application made.

(3) Any payment of capital, other than a payment of capital specified in sub-paragraph (4), made—
(a) 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) must, 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;
(b) 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) must, 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;
(c) to a single applicant or a member of the family in respect of a third party (but not in respect of another member of the family) must 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.

(4) Paragraph (3) does not apply in respect of a payment of capital made—
(a) 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;
(b) pursuant to section 2 of the Employment and Training Act 1973 in respect of a person's participation—
(i) in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker's Allowance Regulations 1996;
(ii) in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations;
(iii) in the Intense Activity Period specified in regulation 75(1)(a)(iv) of those Regulations;
(iv) in a qualifying course within the meaning specified in regulation 17A(7) of those Regulations;
or
(v) in the Flexible New Deal specified in regulation 75(1)(a)(v) of those Regulations;
(c) in respect of a person's participation in the Work for Your Benefit Pilot Scheme;
(d) in respect of a person's participation in the Mandatory Work Activity Scheme;
(e) in respect of an applicant's participation in the Employment, Skills and Enterprise Scheme or any scheme arising from the Jobseeker's Allowance (Schemes for Assisting People to Obtain Employment) regulations 2013.
(f) 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 (i) and any member of his family does not possess, or is not treated as possessing, any other income apart from that payment.

(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—
(a) the value of his holding in that company must, notwithstanding paragraph 66 (calculation of capital) be disregarded; and
(b) he must, subject to sub-paragraph

(6), 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 Chapter apply for the purposes of calculating that amount as if it were actual capital which he does possess. (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 sub-paragraph (3) is to be disregarded.

(7) Where an applicant is treated as possessing capital under any of sub-paragraphs (1), (2) or (3) the foregoing provisions of this Chapter apply for the purposes of calculating its amount as if it were actual capital which he does possess.

(8) A person who is a pensioner who disposes of capital for the purpose of -
(a) reducing or paying a debt owed by the applicant; or
(b) purchasing goods or services if the expenditure was reasonable in the circumstances of the applicant's case, is to be regarded as not depriving himself of it.

71 Diminishing notional capital rule: pensioners

(1) Where an applicant is treated as possessing capital under paragraph 70(1) (notional capital), the amount which he is treated as possessing—
(a) in the case of a week that is subsequent to—
(i) the relevant week in respect of which the conditions set out in subparagraph (2) are satisfied;
or
(ii) a week which follows that relevant week and which satisfies those conditions, will be reduced by an amount determined under sub-paragraph (3);
(b) in the case of a week in respect of which sub-paragraph (1)(a) does not apply but where—
(i) that week is a week subsequent to the relevant week; and
(ii) that relevant week is a week in which the condition in sub-paragraph (4) is satisfied, will be reduced by the amount determined under sub-paragraph (4).

(2) This sub-paragraph applies to a reduction week where the applicant satisfies the conditions that—
(a) he is in receipt of a reduction under a scheme; and
(b) but for paragraph 70 (1), he would have received a greater reduction under that scheme in that week.

(3) In a case to which sub-paragraph (2) applies, the amount of the reduction in the amount of capital he is treated as possessing for the purposes of sub-paragraph (1)(a) will be equal to the aggregate of—
(a) an amount equal to the additional amount of the reduction in Council Tax to which subparagraph (2)(b) refers;
(b) where the applicant has also claimed state pension credit, the amount of any state pension credit or any additional amount of state pension credit to which he would have been entitled in respect of the benefit week to which sub-paragraph (2) refers but for the application of regulation 21(1) of the State Pension Credit Regulations 2002 (notional capital);
(c) where the applicant has also claimed housing benefit, the amount of any housing benefit or any additional amount of housing benefit to which he would have been entitled in respect of the whole or part of that benefit week to which paragraph (2) refers but for the application of regulation 47(1) of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (notional capital);
(d) where the applicant has also claimed a jobseeker's allowance, the amount of an income-based jobseeker's allowance to which he would have been entitled in respect of the benefit week to which sub-paragraph (2) refers but for the application of regulation 113 of the Jobseeker's Allowance Regulations (notional capital);
(e) where the applicant has also claimed an employment and support allowance, the amount of an income-related employment and support allowance to which he would have been entitled in respect of the benefit week to which sub-paragraph (2) refers but for the application of regulation 115 of the Employment and Support Allowance Regulations (notional capital).

(4) Subject to sub-paragraph (7), for the purposes of sub-paragraph (1)(b), the condition is that the applicant would have been entitled to a reduction in Council Tax under the authority's scheme in the relevant week but for paragraph 70 (1).

(5) In such a case the amount of reduction in the amount of the capital which he is treated as possessing for the purposes of sub-paragraph (1)(b) is equal to the aggregate of—
(a) the amount of the reduction in Council Tax to which the applicant would have been entitled in the relevant week but for paragraph 70 (1);
(b) if the applicant would, but for regulation 21 of the State Pension Credit Regulations 2002, have been entitled to state pension credit in respect of the benefit week, within the meaning of regulation 1(2) of
those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled;
(c) if the applicant would, but for regulation 47(1) of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006, have been entitled to housing benefit or
to an additional amount of housing benefit in respect of the benefit week which includes the last day of the relevant week, the amount which is equal to—
(i) in a case where no housing benefit is payable, the amount to which he would have been entitled; or
(ii) in any other case, the amount equal to the additional amount of housing benefit to which he would have been entitled.
(d) if the applicant would, but for regulation 113 of the Jobseeker's Allowance Regulations, have been entitled to an income-based jobseeker's allowance in respect of the benefit week, within the meaning
of regulation 1(3) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled; and
(e) if the applicant would, but for regulation 115 of the Employment and Support Allowance Regulations, have been entitled to an income-related employment and support allowance in respect of the benefit week, within the meaning of regulation 2(1) of those Regulations (interpretation), which includes the
last day of the relevant week, the amount to which he would have been entitled.

(6) But if the amount mentioned in paragraph (a), (b), (c), (d), or (e) of sub-paragraph (5) ("the relevant amount") is in respect of a part-week, the amount that is to be taken into account under that paragraph is to be determined by—
(a) dividing the relevant amount by the number equal to the number of days in that part week, and
(b) multiplying the result of that calculation by 7.

(7) The amount determined under sub-paragraph (5) must be re-determined under that sub-paragraph if the applicant makes a further application for a reduction in Council Tax under the authority's scheme and the conditions in sub-paragraph (8) are satisfied, and in such a case -
(a) paragraphs (a) to (e) of sub-paragraph (5) shall apply as if for the words "relevant week" there were substituted the words "relevant subsequent week"; and
(b) subject to sub-paragraph (9), the amount as re-determined shall have effect from the first week following the relevant subsequent week in question.

(8) The conditions are that—
(a) a further claim is made 26 or more weeks after—
(i) the date on which the applicant made a claim for a Council Tax reduction in respect of which he was first treated as possessing the capital in question under paragraph70(1) ;
(ii) in a case where there has been at least one re-determination in accordance with subparagraph (5), the date on which he last made a claim for a Council Tax reduction which resulted in the weekly amount being re-determined, or
(iii) the date on which he last ceased to be entitled to a Council Tax reduction under the authority's scheme, whichever last occurred; and
(b) the applicant would have been entitled to a reduction under the authority's scheme but for paragraph 70(1).

(9) The amount as re-determined pursuant to sub-paragraph (7) shall not have effect if it is less than the amount which applied in that case immediately before the redetermination and in such a case the higher amount shall continue to have effect.

(10) For the purposes of this paragraph—
"part-week"—
(a) in sub-paragraph (5)(a) means a period of less than a week for which a reduction under a scheme is
allowed;
(b) in sub-paragraph (5)(b) means a period of less than a week for which housing benefit is payable;
(c) in sub-paragraph (5)(c), (d) or (e) means—
(i) a period of less than a week which is the whole period for which income support, an income related
employment and support allowance or, as the case may be, an income-based
jobseeker's allowance is payable; and
(ii) any other period of less than a week for which it is payable;
"relevant week" means the reduction week or part-week in which the capital in question of which the applicant has deprived himself within the meaning of paragraph 70(1)
(a) was first taken into account for the purpose of determining his entitlement to a Council Tax reduction;
or
(b) was taken into account on a subsequent occasion for the purpose of determining or re-determining his entitlement to a Council Tax reduction on that subsequent occasion and that determination or redetermination resulted in his beginning to receive, or ceasing to receive, a reduction under the authority's scheme,

and where more than one reduction week is identified by reference to paragraphs (a) and (b) of this subparagraph the later or latest such benefit week or, as the case may be, the later or latest such part-week;
"relevant subsequent week" means the reduction week or part-week which includes the day on which the further claim or, if more than one further claim has been made, the last such claim was made.

72 Diminishing notional capital rule: persons who are not pensioners

(1) Where an applicant is treated as possessing capital under paragraph 70(1) (notional capital), the amount which he is treated as possessing—
(a) in the case of a week that is subsequent to—
(i) the relevant week in respect of which the conditions set out in subparagraph (2) are satisfied;
or
(ii) a week which follows that relevant week and which satisfies those conditions, is to be reduced by an amount determined under sub-paragraph (3) or (4);
(b) in the case of a week in respect of which sub-paragraph (1)(a) does not apply but where—
(i) that week is a week subsequent to the relevant week; and
(ii) that relevant week is a week in which the condition in sub-paragraph (5) or (8) is satisfied, is to be reduced by the amount determined under sub-paragraph (6) or (9).

(2) This sub-paragraph applies to a reduction week (or, in the case of persons who are not pensioners, part week) where the applicant satisfies the conditions that—
(a) he is in receipt of a reduction in Council Tax under this scheme; and
(b) but for paragraph 70(1), he would have received a greater reduction in Council Tax under this scheme in that week.

(3) In a case to which sub-paragraph (2) applies, the amount of the reduction in the amount of capital he is treated as possessing for the purposes of sub-paragraph (1)(a) is equal to the aggregate of—
(a) an amount equal to the additional amount of the reduction in Council Tax to which sub-paragraph (2)(b) refers;
(b) where the applicant has also claimed housing benefit, the amount of any housing benefit or any additional amount of that benefit to which he would have been entitled in respect of the whole or part of the reduction week to which subparagraph (2) refers but for the application of regulation 49(1) of the Housing Benefit Regulations (notional capital);
(c) where the applicant has also claimed income support, the amount of income support to which he would have been entitled in respect of the whole or part of the reduction week to which sub-paragraph (2) refers but for the application of regulation 51(1) of the Income Support (General) Regulations 1987 (notional capital);
(d) where the applicant has also claimed a jobseeker's allowance, the amount of an income-based jobseeker's allowance to which he would have been entitled in respect of the whole or part of the
reduction week to which sub-paragraph (2) refers but for the application of regulation 113 of the Jobseeker's Allowance Regulations 1996 (notional capital); and
(e) where the applicant has also claimed an employment and support allowance, the amount of an income-related employment and support allowance to which he would have been entitled in respect of the whole or part of the reduction week to which sub-paragraph (2) refers but for the application of regulation 115 of the Employment and Support Allowance Regulations 2008 (notional capital).

(4) Subject to sub-paragraph (7), for the purposes of paragraph (1)(b) the condition is that the applicant would have been entitled to a reduction in Council Tax in the relevant week but for paragraph 70(1).

(5) In such a case the amount of the reduction in the amount of capital he is treated as possessing must be equal to the aggregate of—
(a) the amount of Council Tax benefit to which the applicant would have been entitled in the relevant week but for paragraph70(1);
(b) if the applicant would, but for regulation 49(1) of the Housing Benefit Regulations 2006, have been entitled to housing benefit or to an additional amount of housing benefit in respect of the benefit week
which includes the last day of the relevant week, the amount which is equal to—
(i) in a case where no housing benefit is payable, the amount to which he would have been entitled; or
(ii) in any other case, the amount equal to the additional amount of housing benefit to which he would have been entitled;
(c) if the applicant would, but for regulation 51(1) of the Income Support (General) Regulations 1987, have been entitled to income support in respect of the benefit week, within the meaning of regulation 2(1) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled;
(d) if the applicant would, but for regulation 113 of the Jobseeker's Allowance Regulations 1996, have been entitled to an income-based jobseeker's allowance in respect of the benefit week, within the
meaning of regulation 1(3) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled; and
(e) if the applicant would, but for regulation 115 of the Employment and Support Allowance Regulations 2008, have been entitled to an income-related employment and support allowance in respect of the
benefit week, within the meaning of regulation 2(1) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled.

(6) But if the amount mentioned in paragraph (a), (b), (c), (d) or (e) of sub-paragraph (5) ("the relevant amount") is in respect of a part-week, the amount that is to be taken into account under that paragraph is to be determined by—
(a) dividing the relevant amount by the number equal to the number of days in that part-week, and
(b) multiplying the result of that calculation by 7.

(7) The amount determined under sub-paragraph (5) is to be re-determined under the appropriate subparagraph if the applicant makes a further claim for a reduction in Council Tax and the conditions in subparagraph (8) are satisfied, and in such a case—
(a) paragraphs (a) to (e) of sub-paragraph (5) apply as if for the words "relevant week" there were substituted the words "relevant subsequent week"; and
(b) subject to sub-paragraph (9), the amount as re-determined has effect from the first week following the relevant subsequent week in question.

(8) The conditions are that—
(a) a further claim is made 26 or more weeks after—
(i) the date on which the applicant made a claim for a reduction in Council Tax in respect of which he was first treated as possessing the capital in question under paragraph 43(1);
(ii) in a case where there has been at least one re-determination in accordance with subparagraph (7), the date on which he last made a claim for a reduction in Council Tax which resulted in the weekly amount being re-determined, or
(iii) the date on which he last ceased to be entitled to a reduction in Council Tax, whichever last occurred; and
(b) the applicant would have been entitled to a reduction in Council Tax under this scheme but for paragraph 70(1).

(9) The amount as re-determined pursuant to sub-paragraph (6) must not have effect if it is less than the amount which applied in that case immediately before the redetermination and in such a case the higher amount must continue to have effect.

(10) For the purposes of this paragraph—
"part-week"—
(a) in relation to an amount mentioned in sub-paragraph (5)(a), means a period of less than a week for which a reduction in Council Tax under this scheme is allowed;
(b) in relation to an amount mentioned in sub-paragraph (5)(b), means a period of less than a week for which housing benefit is payable;
(c) in relation to an amount mentioned in sub-paragraph (5)(c), (d) or (e) or, means—
(i) a period of less than a week which is the whole period for which income support, an income related employment and support allowance or, as the case may be, an income-based jobseeker's allowance is payable; and
(ii) any other period of less than a week for which it is payable;
"relevant week" means the reduction week or part-week in which the capital in question of which the applicant has deprived himself within the meaning of paragraph 70(1)—
(d) was first taken into account for the purpose of determining his entitlement to a reduction in Council Tax; or
(e) was taken into account on a subsequent occasion for the purpose of determining or re-determining his entitlement to a reduction in Council Tax on that subsequent occasion and that determination or redetermination resulted in his beginning to receive, or ceasing to receive, a reduction in Council Tax; and where more than one reduction week is identified by reference to paragraphs (a) and (b) of this definition, the later or latest such reduction week or, as the case may be, the later or latest such part week is the relevant week;
"relevant subsequent week" means the reduction week or part-week which includes the day on which the further claim or, if more than one further claim has been made, the last such claim was made.

73 Capital jointly held

Except where an applicant possesses capital which is disregarded under paragraph 70 (6) (notional capital), where an applicant and one or more persons are beneficially entitled in possession to any capital asset they must be treated, in the absence of evidence to the contrary, 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 Chapter 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.

74 Calculation of tariff income from capital: pensioners

The capital of an applicant who is a pensioner, calculated in accordance with this Part, is to be treated as if it were a weekly income of—
(a) £1 for each £500 in excess of £10,000 but not exceeding £16,000; and
(b) £1 for any excess which is not a complete £500.

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

The capital of a person who is not a pensioner, calculated in accordance with this part, is to be treated as equivalent to a weekly income of-
(a) £1 for each complete £250 in excess of £6,000 but not exceeding £16,000; and
(b) £1 for any excess which is not a complete £250.

Chapter 1 - General

76 Interpretation

(1) In this Part—
"academic year" means the period of twelve months beginning on 1st January, 1st April, 1st July or 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 is to be considered to begin in the autumn rather than the summer;
"access funds" means—
(a) 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;
(b) grants made under sections 73(a) and (c) and 74(1) of the Education (Scotland) Act 1980;
(c) 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 1997 in each case being grants, or grants, loans or other payments as the case may be, for the purpose of assisting students in financial difficulties;
(d) discretionary payments, known as "learner support funds", which are made available to students in further education by institutions out of funds provided by the Young People's Learning Agency for England under sections 61 and 62 of the Apprenticeships, Skills, Children and Learning Act 2009 or the Chief Executive of Skills Funding under sections 100 and 101 of that Act; or
(e) 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—
(a) 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
(b) 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 considers that it is reasonable for the following persons to contribute towards the holder's expenses—
(i) the holder of the allowance or bursary;
(ii) the holder's parents;
(a) the holder's 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; or
(i) 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 authority as defined in section 579 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, anybody 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 Islands, Isle of Man or any other country outside Great Britain;
"full-time course of study" means a full-time course of study which—
(a) is not funded in whole or in part by the Young People's Learning Agency for England, 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;
(b) is funded in whole or in part by the Young People's Learning Agency for England, 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—
(i) in the case of a course funded by the Young People's Learning Agency for England 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 bodies for the delivery of that course; or
(ii) 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; or
(c) is not higher education and is funded in whole or in part by the Scottish Ministers at a college of further education and involves—
(i) 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; or
(ii) 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" (except in the definition of "access funds") means any kind of educational grant or award and includes any scholarship, studentship, exhibition, allowance or bursary but does not include a payment from access funds or any payment to which paragraph 54 of Schedule 10 applies;
"grant income" means—
(a) any income by way of a grant;
(b) 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—
(a) 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;
(b) 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—
(a) 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;
(b) 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, that year's start and ending with either—
(i) 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
(ii) in any other case, the day before the start of the normal summer vacation appropriate to his course;
(i) 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 1996;
"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;
"Special support grant" means a grant intended to cover the cost of books, equipment, travel expenses and childcare costs. The Education (Student Support) Regulations 201 introduced the Special Support Loan which replaces the Special Support Grant for new students starting courses from the start of the 2016/17 academic year. Such loans should be disregarded when calculating entitlement to Council Tax Support.
"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) I 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) a course of study at an educational establishment; or
(b) 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, The Education (Postgraduate Master's Degree Loan) Regulations 2016, section 73 of the Education (Scotland) Act 1980 or Article 3 of the Education (Student Support) (Northern Ireland) Order 1998 and includes, in Scotland, a young student's bursary paid under regulation 4(1)I of the Students' Allowances (Scotland) Regulations 2007.

(2) For the purposes of the definition of "full-time student" in sub-paragraph (1), a person must be regarded as attending or, as the case may be, undertaking a full-time course of study or as being on a sandwich course—
(a) subject to sub-paragraph (3), 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—
(i) 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; or
(ii) on such earlier date (if any) as he finally abandons the course or is dismissed from it;
(b) 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.

(3) For the purposes of sub-paragraph (a) of sub-paragraph (2), the period referred to in that sub-paragraph includes—
(a) where a person has failed examinations or has failed successfully to 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;
(b) 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.

(4) In sub-paragraph (2), "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.

77 Treatment of students

This scheme has effect in relation to students who are not pensioners subject to the following provisions of this Part.

78 Students who are excluded from entitlement to a Council Tax reduction under this scheme

(1) The students who are excluded from entitlement to a reduction under this scheme are, subject to paragraphs (2) and (7) -
(a) full time students, and
(b) students who are persons treated as not being in Great Britain.

(2) Sub-paragraph (1)(b) does 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) whose applicable amount would, but for this regulation, include the disability premium or severe disability premium;
(d) whose applicable amount would include the disability premium but for his being treated as capable of work by virtue of a determination made in accordance with regulations made under section 171E of the SSCBA;
(e) who is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA (incapacity for work) for a continuous period of not less than 196 days; and for this purpose any two or more separate periods separated by a break of not more than 56 days must be treated as one continuous period;
(f) who has, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations 2008 for a continuous period of not less than 196 days, and for this purpose any two or more separate periods separated by a break of not more than 84 days must be treated as one continuous period;
(g) 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;
(h) 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 or, in Scotland, boarded out within the meaning of the Social Work (Scotland) Act 1968;
(i) who is—
(i) aged under 21 and whose course of study is not a course of higher education, or
(ii) a qualifying young person or child within the meaning of section 142 of the SSCBA (child and qualifying young person);
(j) in respect of whom—
(i) a supplementary requirement has been determined under paragraph 9 of Part 2 of Schedule 2 to the Education (Mandatory Awards) Regulations 2003;
(ii) an allowance, or as the case may be, bursary has been granted which includes a sum under paragraph (1)(d) of 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;
(iii) 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;
(iv) 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; or
(v) 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.

(3) Sub-paragraph (2)(i)(ii) only applies to an applicant until the end of the course during which the applicant attained the age of 21.

(4) For the purposes of sub-paragraph (2), once sub-paragraph (2)(e) applies to a full time student, if he then ceases, for a period of 56 days or less, to be incapable, or to be treated as incapable, of work, that  sub-paragraph must, on his again becoming so incapable, or so treated as incapable, of work at the end of that period, immediately thereafter apply to him for so long as he remains incapable or is treated as remaining incapable, of work.

(5) In sub-paragraph (2)(i) 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.

(6) A full-time student to whom paragraph (i) of sub-paragraph (2) applies must be treated as satisfying that sub-paragraph from the date on which he made a request for the supplementary requirement, allowance, bursary or payment as the case may be.

(7) Sub-paragraph (1) does not apply to a full-time student for the period specified in sub-paragraph (8) if—
(a) 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—
(i) engaged in caring for another person; or
(ii) ill;
(b) he has subsequently ceased to be engaged in caring for that person or, as the case may be, he has subsequently recovered from that illness; and I he is not eligible for a grant or a student loan in respect of the period specified in sub-paragraph (8).

(8) The period specified for the purposes of sub-paragraph (7) 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—
(a) the day on which he resumes attending or undertaking the course; or
(b) the day from which the relevant educational establishment has agreed that he may resume attending or undertaking the course, whichever shall first occur.

Chapter 2 - Income

79 Calculation of grant income

(1) The amount of a student's grant income to be taken into account must, subject to sub-paragraphs (2) and (3), be the whole of his grant income.

(2) There must be excluded from a student's grant income any payment—
(a) intended to meet tuition fees or examination fees;
(b) in respect of the student's disability;
(c) intended to meet additional expenditure connected with term time residential study away from the student's educational establishment;
(d) on account of the student maintaining a home at a place other than that at which he resides during his course;
(e) on account of any other person but only if that person is residing outside the United Kingdom and there is no applicable amount in respect of him;
(f) intended to meet the cost of books and equipment;
(g) intended to meet travel expenses incurred as a result of his attendance on the course;
(h) intended for the child care costs of a child dependant;
(i) of higher education bursary for care leavers made under Part 3 of the Children Act 1989.

(3) Where a student does not have a student loan and is not treated as possessing such a loan, there must be excluded from the student's grant income—
(a) the sum of £303 per academic year in respect of travel costs; and
(b) the sum of £390 per academic year towards the costs of books and equipment, whether or not any such costs are incurred.

(4) There must 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.

(5) Subject to sub-paragraphs (6) and (7), a student's grant income must be apportioned—
(a) subject to sub-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;
(b) 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.

(6) Any grant in respect of dependants paid under section 63(6) of the Health Services and Public Health Act 1968 (grants in respect of the provision of instruction to officers of hospital authorities) and any amount intended for the maintenance of dependants under Part 3 of Schedule 2 to the Education (Mandatory Awards) Regulations 2003 must be apportioned equally over the period of 52 weeks or, if there are 53 reduction weeks (including part-weeks) in the year, 53.

(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 to which neither sub-paragraph (6) nor paragraph 83 (2) (other amounts to be disregarded) applies, must be apportioned over the same period as the student's loan is apportioned or, as the case may be, would have been apportioned.

(8) In the case of a student on a sandwich course, any periods of experience within the period of study must be excluded and the student's grant income must 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.

80 Calculation of covenant income where a contribution is assessed

(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 must be the whole amount of the covenant income less, subject to subparagraph (3), the amount of the contribution.

(2) The weekly amount of the student's covenant must be determined—
(a) by dividing the amount of income which falls to be taken into account under sub-paragraph (1) by 52 or 53, whichever is reasonable in the circumstances; and
(b) by disregarding £5 from the resulting amount.

(3) For the purposes of sub-paragraph (1), the contribution must be treated as increased by the amount (if any) by which the amount excluded under paragraph 79 (2)(g) (calculation of grant income) falls short of the amount specified in paragraph 7(2) of Schedule 2 to the Education (Mandatory Awards) Regulations 2003 (travel expenditure).

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

(1) Where a student is not in receipt of income by way of a grant the amount of his covenant income must be calculated as follows—
(a) any sums intended for any expenditure specified in paragraph 79(2)(a) to (e) (calculation of grant income) necessary as a result of his attendance on the course must be disregarded;
(b) any covenant income, up to the amount of the standard maintenance grant, which is not so disregarded, must be apportioned equally between the weeks of the period of study;
(c) there must be disregarded from the amount so apportioned the amount which would have been disregarded under paragraph 79 (2)(f) and (3) (calculation of grant income) had the student been in receipt of the standard maintenance grant; and
(d) the balance, if any, must be divided by 52 or 53 whichever is reasonable in the circumstances and treated as weekly income of which £5 must be

(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 must be calculated in accordance with sub-paragraphs (a) to (d) of sub-paragraph (1), except that—
(a) the value of the standard maintenance grant must be abated by the amount of such grant income less an amount equal to the amount of any sums disregarded under paragraph 79(2)(a) to (e); and
(b) the amount to be disregarded under sub-paragraph (1)(c) must be abated by an amount equal to the amount of any sums disregarded under paragraph 79(2)(f) and (g) and (3).

82 Relationship with amounts to be disregarded under Schedule 8

No part of a student's covenant income or grant income shall be disregarded under paragraph 19 of Schedule 8.

83 Other amounts to be disregarded

(1) For the purposes of ascertaining income other than grant income, covenant income and loans treated as income in accordance with paragraph 84 (treatment of student loans), any amounts intended for any
expenditure specified in paragraph 79 (2) (calculation of grant income), necessary as a result of his attendance on the course shall be disregarded.

(2) But sub-paragraph (1) applies only if, and to the extent that, the necessary expenditure exceeds or is likely to exceed the amount of the sums disregarded under paragraph 79 (2) or (3), 80(3), 81(1)(a) or (c) or 84 (5) calculation of grant income, covenant income and treatment of student loans) on like expenditure.

84 Treatment of student loans

(1) A student loan is to be treated as income unless it falls within the definition of a Special Support Loan as brought into effect by the Education (Student Support) Regulations 2011. Any such loans are disregarded for the purposes of assessing Council Tax Support.

(2) In calculating the weekly amount of the loan to be taken into account as income—
(a) 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 is to be apportioned equally between the weeks in the period beginning with—
(i) except in a case where sub-paragraph (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 first day of the course, and ending with the reduction week, the last day of which coincides with, or immediately precedes, the last day of the course;
(b) 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 is to be apportioned equally between the weeks in the period—
(i) beginning with the reduction week, the first day of which coincides with or immediately follows, the first day of that academic year, and
(ii) 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 authority, the longest of any vacation is taken and for the purposes of this paragraph, "quarter" shall have the same meaning as for the purposes of the Education (Student Support) Regulations 2005;
(c) 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 is to be apportioned equally between the weeks in the period beginning with—
(i) except in a case where sub-paragraph (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 coincides 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;
(d) in any other case, the loan is to be apportioned equally between the weeks in the period beginning with the earlier of—
(i) the first day of the first reduction week in September; or
(ii) the reduction week, the first day of which coincides with, or immediately follows 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 June, and, in all cases, from the weekly amount so apportioned there shall be disregarded £10.

(3) A student is to be treated as possessing a student loan in respect of an academic year where—
(a) a student loan has been made to him in respect of that year; or
(b) he could acquire such a loan in respect of that year by taking reasonable steps to do so.
(4) Where a student is treated as possessing a student loan under sub-paragraph (3), the amount of the student loan to be taken into account as income must be, subject to sub-paragraph (5)—
(a) in the case of a student to whom a student loan is made in respect of an academic year, a sum equal to—
(i) the maximum student loan he is able to acquire in respect of that year by taking reasonable steps to do so; and
(ii) any contribution whether or not it has been paid to him;
(b) 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—
(i) he took all reasonable steps to obtain the maximum student loan he is able to acquire in respect of that year; and
(ii) no deduction in that loan was made by virtue of the application of a means test.

(5) There must be deducted from the amount of income taken into account under subparagraph (4)—
(a) the sum of £303 per academic year in respect of travel costs; and
(b) the sum of £390 per academic year towards the cost of books and equipment, whether or not any such costs are incurred.
(6) A loan for fees, known as a fee loan or 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 or section 73 (f) of the Education (Scotland) Act 1980, shall be disregarded as income.

85 Treatment of payments from access funds

(1) This paragraph applies to payments from access funds that are not payments to which paragraph 88(2) or (3) (income treated as capital) applies.

(2) A payment from access funds, other than a payment to which sub-paragraph (3) applies, must be disregarded as income.

(3) Subject to sub-paragraph (4) of this paragraph and paragraph 40 of Schedule 8—
(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,
must be disregarded as income to the extent of £20 per week.

(4) Where a payment from access funds is made—
(a) 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
(b) before the first day of the course to a person in anticipation of that person becoming a student, that payment must be disregarded as income.

86 Disregard of contribution

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 must be disregarded for the purposes of assessing that other partner's income.

87 Further disregard of student's income

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

88 Income treated as capital

(1) Any amount by way of a refund of tax deducted from a student's covenant income must be treated as capital.

(2) An amount paid from access funds as a single lump sum must be treated as capital.

(3) An amount paid from access funds 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, must be disregarded as capital but only for a period of 52 weeks from the date of the payment.

89 Disregard of changes occurring during summer vacation

In calculating a student's income the authority must 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.

Chapter 1 - Extended relations: pensioners

90 Extended reductions: pensioners

Paragraphs 91 to 96 apply in relation to applicants who are pensioners.

91 Extended reduction (qualifying contributory benefits): pensioners

(1) Except in the case of an applicant who is in receipt of state pension credit, an applicant who is entitled to a reduction under a scheme by virtue of falling into classes A to C shall be entitled to an extended reduction (qualifying contributory benefits) where—
(a) the applicant or the applicant's partner was entitled to a qualifying contributory benefit;
(b) entitlement to a qualifying contributory benefit ceased because the applicant or the applicant's partner—
(i) commenced employment as an employed or self-employed earner;
(ii) increased their earnings from such employment; or
(iii) increased the number of hours worked in such employment, and that employment is or, as the case may be, increased earnings or increased number of hours are expected to last five weeks or more;
(c) the applicant or the applicant's partner had been entitled to and in receipt of a qualifying contributory benefit or a combination of qualifying contributory benefits for a continuous period of at least 26 weeks before the day on which the entitlement to a qualifying contributory benefit ceased; and
(d) the applicant or the applicant's partner was not entitled to and not in receipt of a qualifying income-related benefit in the last reduction week in which the applicant, or the applicant's partner, was entitled to a qualifying contributory benefit.

(2) An applicant must be treated as entitled to a reduction under an authority's scheme by virtue of falling within any of classes A to C where—
(a) the applicant ceased to be entitled to a reduction under the authority's scheme because the applicant vacated the dwelling in which the applicant was resident;
(b) the day on which the applicant vacated the dwelling was either in the week in which entitlement to a qualifying contributory benefit ceased, or in the preceding week; and
(c) entitlement to the qualifying contributory benefit ceased in any of the circumstances listed in subparagraph (1)(b).

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

(1) Where an applicant is entitled to an extended reduction (qualifying contributory benefits), the extended reduction period starts on the first day of the reduction week immediately following the reduction week in which the applicant, or the applicant's partner, ceased to be entitled to a qualifying contributory benefit.

(2) For the purpose of sub-paragraph (1), an applicant or an applicant's partner ceases to be entitled to a qualifying contributory benefit on the day immediately following the last day of entitlement to that benefit.

(3) The extended reduction period ends—
(a) at the end of a period of four weeks; or
(b) on the date on which the applicant who is receiving the extended reduction (qualifying contributory benefits) has no liability for Council Tax, if that occurs first.

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

(1) For any week during the extended reduction period the amount of the extended reduction (qualifying contributory benefits) the applicant is entitled to shall be the greater of—
(a) the amount of the reduction under the authority's scheme to which the applicant was entitled by virtue of falling within any of classes A to C in the last reduction week before the applicant or the applicant's partner ceased to be entitled to a qualifying contributory benefit;
(b) the amount of reduction under the authority's scheme to which the applicant would be entitled by virtue of falling within any of classes A to C for any reduction week during the extended reduction period, if paragraph 91 (extended reductions (qualifying contributory benefits)) did not apply to the applicant; or
(c) the amount of reduction under the authority's scheme to which the applicant's partner would be entitled by virtue of falling within any of classes A to C, if paragraph 91 did not apply to the applicant.

(2) Sub-paragraph (1) does not apply in the case of a mover.

(3) Where an applicant is in receipt of an extended reduction (qualifying contributory benefits) under this paragraph and the applicant's partner makes a claim for a reduction under the authority's scheme, no reduction shall be awarded during the extended reduction period.

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

(1) This paragraph applies—
(a) to a mover; and
(b) from the Monday following the day of the move.

(2) The amount of the extended reduction (qualifying contributory benefit) awarded from the Monday from which this paragraph applies until the end of the extended reduction period shall be the amount of reduction under the authority's ("the first authority") scheme which was payable to the mover for the last reduction week before the mover, or the mover's partner, ceased to be entitled to a qualifying contributory benefit.

(3) Where a mover's liability to pay Council Tax in respect of the new dwelling is to a second authority, the extended reduction (qualifying contributory benefits) may take the form of a payment from the first authority to—
(a) the second authority; or
(b) the mover directly.

95 Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C: pensioners

(1) Where an applicant's reduction under an authority's scheme would have ended when the applicant ceased to be entitled to a qualifying contributory benefit in the circumstances listed in paragraph 91(1)(b), that reduction will not cease to have effect until the end of the extended reduction period.

(2) Part 13 (period of entitlement, changes of circumstances and increases for exceptional circumstances) shall not apply to any extended reduction (qualifying contributory benefits) payable in accordance with paragraph 93(1)(a) or paragraph 94(2) (amount of extended reduction: movers).

96 Continuing reductions where state pension credit claimed

(1) This paragraph applies where—
(a) the applicant is entitled to a reduction under an authority's scheme;
(b) sub-paragraph (2) is satisfied; and
(c) either—
(i) the applicant has attained the qualifying age for state pension credit; or
(ii) the applicant's partner has actually claimed state pension credit.

(2) This sub-paragraph is only satisfied if the Secretary of State has certified to that authority that the applicant's partner has actually claimed state pension credit or that—
(a) the applicant's award of—
(i) income support has terminated because the applicant has attained the qualifying age for state pension credit; or
(ii) income-based jobseeker's allowance or income-related employment and support allowance
has terminated because the applicant has attained the qualifying age for state pension credit; and
(b) the applicant has claimed or is treated as having claimed or is required to make a claim for state pension credit.

(3) Subject to sub-paragraph (4), in a case to which this paragraph applies, a reduction under the authority's scheme shall continue to be awarded for the period of 4 weeks beginning on the day following the day the applicant's entitlement to income support or, as the case may be, income-based jobseeker's allowance, income-related employment and support allowance, ceased, if and for so long as the applicant otherwise satisfies the conditions for entitlement to a reduction under that scheme.

(4) Where a reduction under that scheme is awarded for the period of 4 weeks in accordance with subparagraph

(3) above, and the last day of that period falls on a day other than the last day of a reduction week, then a reduction under the scheme shall continue to be awarded until the end of the reduction week in which the last day of that period falls.

(5) Throughout the period of 4 weeks specified in sub-paragraph (3) and any further period specified in subparagraph (4)—
(a) the whole of the income and capital of the applicant shall be disregarded;
(b) the appropriate maximum Council Tax benefit of the applicant shall be that which was applicable in his case immediately before that period commenced.

(6) The maximum reduction shall be calculated in accordance with paragraph 29(1) (max Council Tax reduction under scheme) if, since the date it was last calculated—
(a) the applicant's Council Tax liability has increased; or
(b) a change in the deduction under paragraph 30 (non-dependant deductions pensioners) falls to be made.

Chapter 2 - Extended reductions: persons who are not pensioners

97 Extended reductions: persons who are not pensioners

Paragraphs 98 to 107 apply in relation to applicants who are not pensioners

98 Extended reductions: persons who are not pensioners

(1) An applicant who is entitled to a reduction under this scheme by falling within classes 1 to 3 shall be entitled to an extended reduction where—
(a) the applicant or the applicant's partner was entitled to a qualifying income related benefit;
(b) entitlement to a qualifying income-related benefit ceased because the applicant or the applicant's partner—
(i) commenced employment as an employed or self-employed earner;
(ii) increased their earnings from such employment; or
(iii) increased the number of hours worked in such employment, and that employment is or, as the case may be, those increased earnings or increased number of hours are expected to last five weeks or more; and
(c) the applicant or the applicant's partner had been entitled to and in receipt of a qualifying income-related benefit, jobseeker's allowance or a combination of those benefits for a continuous period of at least 26 weeks before the day on which the entitlement to a qualifying income-related benefit ceased.

(2) For the purpose of sub-paragraph (1)(c), an applicant or an applicant's partner is to be treated as having been entitled to and in receipt of a qualifying income-related benefit or jobseeker's allowance during any period of less than five weeks in respect of which the applicant or the applicant's partner was not entitled to any of those benefits because the applicant or the applicant's partner was engaged in remunerative work as a consequence of their participation in an employment zone programme.

(3) For the purpose of this paragraph, where an applicant or an applicant's partner is entitled to and in receipt of joint-claim jobseeker's allowance they shall be treated as being entitled to and in receipt of jobseeker's allowance.

(4) An applicant must be treated as entitled to a reduction under this scheme by falling into classes 1 to 3 where -
(a) the applicant ceased to be entitled to a reduction under this scheme because the applicant vacated the dwelling in which the applicant was resident;
(b) the day on which the applicant vacated the dwelling was either in the week in which entitlement to a qualifying income-related benefit ceased, or in the preceding week; and
(c) entitlement to the qualifying income-related benefit ceased in any of the circumstances listed in subparagraph (1)(b).

(5) This paragraph does not apply where, on the day before an applicant's entitlement to income support ceased, regulation 6(5) of the Income Support (General) Regulations 1987 (remunerative work: housing costs) applied to that applicant.

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

(1) Where an applicant is entitled to an extended reduction, the extended reduction period starts on the first day of the reduction week immediately following the reduction week in which the applicant, or the applicant's partner, ceased to be entitled to a qualifying income-related benefit.

(2) For the purpose of sub-paragraph (1), an applicant or an applicant's partner ceases to be entitled to a qualifying income-related benefit on the day immediately following the last day of entitlement to that benefit.

(3) The extended reduction period ends—
(a) at the end of a period of four weeks; or
(b) on the date on which the applicant to whom the extended reduction is payable has no liability for Council Tax, if that occurs first.

100 Amount of extended reduction: persons who are not pensioners

(1) For any week during the extended reduction period the amount of the extended reduction to which an applicant is entitled is to be the higher of—
(a) the amount of the reduction under this scheme to which the applicant was entitled under classes 1 to 3 in the last reduction week before the applicant or the applicant's partner ceased to be entitled to a qualifying income-related benefit;
(b) the amount of reduction under this scheme to which the applicant would be entitled under classes 1 to 3 for any reduction week during the extended reduction period, if paragraph 98 (extended reductions: persons who are not pensioners) did not apply to the applicant; or
(c) the amount of reduction under this scheme to which the applicant's partner would be entitled under classes 1 to 3, if paragraph 98 did not apply to the applicant.

(2) Sub-paragraph (1) does not apply in the case of a mover.

(3) Where an applicant is in receipt of an extended reduction under this paragraph and the applicant's partner makes a claim for a reduction under this scheme, no amount of reduction under this scheme is to be awarded by the authority during the extended reduction period.

101 Extended reductions—movers within the local authority: persons who are not pensioners

(1) This paragraph applies—
(a) to a mover; and
(b) with the exception of sub-paragraph (3), from the Monday following the day of the move.

(2) The amount of the extended reduction awarded from the Monday from which this paragraph applies until the end of the extended reduction period is to be the amount of reduction under this scheme to which the mover was eligible for the last reduction week before the mover, or the mover's partner, ceased to be entitled to a qualifying income-related benefit.

(3) Where a mover's liability to pay Council Tax in respect of the new dwelling is to a billing authority other than Gateshead council, the extended reduction (qualifying contributory benefits) will cease from the date the liability for Council Tax ceases within Gateshead.
"the new dwelling" means the dwelling to which an applicant has moved, or is about to move, in which the
applicant is or will be resident;

102 Relationship between extended reduction and entitlement to reduction under classes 1 to 3

(1) Where an applicant's reduction under this scheme would have ended when the applicant ceased to be entitled to a qualifying income-related benefit in the circumstances listed in paragraph 98(1)(b), that
entitlement does not cease until the end of the extended reduction period.

(2) Paragraphs 104 and Paragraph 105 dates on which entitlement begins and change of circumstances take effect) do not apply to any extended reduction (qualifying contributory benefits) payable in accordance with paragraph 100(1)(a) or 101(2).

Chapter 3 - Extended reductions: movers in the authority's area: pensioners and persons who are not
pensioners

103 Extended reductions: movers into the authority's area

Where—
(a) an application is made to the authority ("the current authority") for a reduction under this scheme, and
(b) the applicant, or the partner of the applicant, is in receipt of an extended reduction from—
(i) another billing authority in England;
(ii) a billing authority in Wales;
the current authority must reduce any reduction to which the applicant is entitled under this scheme by the
amount of that extended reduction.

104 Date on which entitlement begins and changes of circumstance: pensioners and persons who are not pensioners

(1) Subject to sub-paragraph (2) and (3), any person to whom or in respect of whom an application for a reduction under this scheme is made and who is otherwise entitled to that reduction shall be so entitled from the reduction week following the date on which that application is made or is treated as made.

(2) Where a person is otherwise entitled to a reduction under this scheme 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 application is made or is treated as made, he shall be so entitled from that reduction week.

(3) Where a person is in receipt of Local Council Tax Support as at 31st March 2019, the provisions of paragraph 119 apply, and any person to whom that paragraph applies, and who is otherwise entitled to a reduction, shall be so entitled from the date on which this scheme commences without the need to make a further application.

(4) Where a person is in receipt of Local Council Tax Support and Gateshead Council makes changes to the scheme as set out in the "Changes to the scheme" paragraph on page 3 of this document, that person will have their entitlement to Local Council Tax Support reassessed automatically if those changes affect them. Generally these changes will apply from the Monday following the date the change to the scheme takes effect, or any such date as specified by Gateshead Council.

(5) Where Gateshead Council is provided with information relating to earnings or an occupational pension that is derived from Her Majesties Revenues and Customs as part of Real Time Information, VEP or other data sharing arrangements, such information will be used for the assessment of entitlement under this scheme where allowable. Any change to entitlement arising as a result of the use of such information will take effect from such date as specified by Gateshead Council.

(6) Where an award is made under Class 3A (as set out in paragraph 18A - where the council considers some additional assistance is required towards Council Tax) the entitlement to any such award can start from any date after 1st April 2013 as deemed appropriate by the council, even if this precedes the start date of the current scheme. This does not apply where the award is a specific Hardship payment from a dedicated separate fund and any such ward will be limited so it applies to the period to which the scheme relates.

105 Date on which a change of circumstances is to take effect: pensioners

Except in cases where paragraph 63 (disregard of changes in tax, contributions, etc) applies and subject to the following provisions of this paragraph and paragraph 106 (changes of circumstance where state pension credit is in payment), a change of circumstances which affects entitlement to, or the amount of, a reduction under an authority's scheme ("change of circumstances"), takes effect from the first day of the reduction week following the date on which the change actually occurs.

(2) Where that change is cessation of entitlement to any benefit under the benefit Acts, the date on which the change actually occurs shall be the day immediately following the last day of entitlement to that benefit.

(3) Subject to sub-paragraph (4), 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.

(4) Where the change of circumstances is a change in the amount a person is liable to pay in respect of Council Tax in consequence of regulations under section 13 of the 1992 Act (reduced amounts of Council Tax) or changes in the discount to which a dwelling may be subject under sections 11 or 12 of that Act, it shall take effect from the day on which the change in amount has effect.

(5) Where the change of circumstances is the applicant's acquisition of a partner, the change takes effect on the day on which the acquisition takes place.

(6) Where the change of circumstances is the death of an applicant's partner or their separation, it takes effect on the day the death or separation occurs.

(7) If two or more changes of circumstances occurring in the same reduction week would, but for this paragraph, take effect in different reduction weeks in accordance with sub-paragraphs (1) to (6) they take effect from the day to which the appropriate sub-paragraph from (3) to (6) above refers, or, where more than one day is concerned, from the earlier day.

(8) Where the change of circumstances is that income, or an increase in the amount of income, other than a benefit or an increase in the amount of a benefit under the SSCBA, 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.

(9) Without prejudice to sub-paragraph (8), where the change of circumstances is the payment of income, or arrears of income, in respect of a past period, the change of circumstances takes effect from the first day on which such income, had it been timeously paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of this scheme.

(10) Sub paragraph (11) applies if -
(b) either -
(i) a non-dependant took up residence in the applicant's dwelling; or
(ii) there has been a change of circumstances in respect of a non-dependant so that the amount of the deduction that falls to be made under paragraph 30 (non-dependant deductions:
pensioners) increased.

(11) Where this sub-paragraph applies, the change of circumstances referred to in sub-paragraph (10)(b) takes effect from the effective date.

(12) In sub-paragraph (11), but subject to sub-paragraph (13), the "effective date" means -
(a) where more than one change of a kind referred to in sub-paragraph (10)(b) relating to the same nondependant
occurred since -
(i) the date on which the applicant's entitlement to a reduction under this scheme first began;
or
(ii) the date which was the last effective date in respect of such a change, whichever is the later, the date which falls 26 weeks after the date on which the first such change occurred;
(b) where paragraph (a) does not apply, the date which falls 26 weeks after the date on which the change referred to in sub-paragraph (10)(b) occurred.

(13) If in any particular case the date determined under sub-paragraph (12) is not the first day of a reduction week, the effective date in that case is to be the first day of the next reduction week to commence after the date determined in that sub-paragraph.

(14) Where a change of circumstances results in a reduction reducing or ceasing, and the change occurs because the original discount was based on an error on the part of the council, and the person could not reasonably have been expected to realise that the discount was incorrect, the council may alter or end the discount from whatever date it deems appropriate.

(15) where the change of circumstances relates to a Universal Credit claimant and is in respect of the start, end or change to a Universal Credit award, the effective date shall be as set out in Paragraph 39 of this scheme.

106 Change of circumstances where state pension credit in payment

(1) Sub-paragraphs (2) and (3) apply where—
(a) the applicant is also on state pension credit;
(b) the amount of state pension credit awarded to him is changed in consequence of a change in the applicant's circumstances; and
(c) the change in the amount of state pension credit payable to the applicant results in a change in the amount of a reduction he receives under an authority's scheme ("the scheme").

(2) Where the change of circumstance is that an increase in the amount of state pension credit payable to the applicant results in—
(a) an increase in the reduction he receives under the scheme, the change takes effect from the first day of the reduction week in which state pension credit becomes payable at the increased rate; or
(b) a decrease in the reduction he receives under the scheme, the change takes effect from the first day of the reduction week next following the date on which—
(i) the local authority receives notification from the Secretary of State of the increase in the amount of state pension credit; or
(ii) state pension credit is increased, whichever is the later.

(3) Where the change of circumstance ("the relevant change") is that the applicant's state pension credit has been reduced and in consequence the reduction the applicant receives under the scheme reduces—
(a) in a case where the applicant's state pension credit is reduced because the applicant failed to notify the Secretary of State timeously of the change of circumstances, the change takes effect from the first day of the reduction week from which state pension credit was reduced; or
(b) in any other case the change takes effect from the first day of the reduction week next following the date on which—
(i) the authority receives notification from the Secretary of State of the reduction in the amount of state pension credit; or
(ii) state pension credit is reduced, whichever is the later.

(4) Where the change of circumstance is that state pension credit is reduced and in consequence of the change, the amount of a reduction he receives under the scheme is increased, the change takes effect from the first day of the reduction week in which state pension credit becomes payable at the reduced rate.

(5) Where a change of circumstance occurs in that an award of state pension credit has been made to the applicant or his partner and this would result in a decrease in the amount of reduction he receives under the scheme, the change takes effect from the first day of the reduction week next following the date on which—
(a) the authority receives notification from the Secretary of State of the award of state pension credit;
or
(b) entitlement to state pension credit begins, whichever is the later.

(6) Where, in the case of an applicant who, or whose partner, is or has been awarded state pension credit comprising only the savings credit, there is—
(a) a change of circumstances of a kind described in any of sub-paragraphs (2) to (5) which results from a relevant calculation or estimate; and
(b) a change of circumstances which is a relevant determination, each of which results in a change in the amount of reduction the applicant receives under the scheme, the change of circumstances referred to in sub-paragraph (b) takes effect from the day specified in sub-paragraph (2), (3), (4) or (5) as the case may be, in relation to the change referred to in paragraph (a).

(7) Where a change of circumstance occurs in that a guarantee credit has been awarded to the applicant or his partner and this would result in an increase in the amount of a reduction the applicant receives under the scheme, the change takes effect from the first day of the reduction week next following the date in respect of which the guarantee credit is first payable.

(8) Where a change of circumstances would, but for this paragraph, take effect under the preceding provisions of this paragraph within the 4 week period specified in paragraph 96 (continuing reductions where state pension credit claimed), that change takes effect on the first day of the first reduction week to commence after the expiry of the 4 week period.

(9) In this paragraph—
"official error" means an error made by -
(a) the authority or a person -
(i) authorised to carry out any function of the authority relating to this scheme: or
(ii) providing services relating to this scheme directly or indirectly to the authority; or
(b) an officer of -
(i) the Department for Work and Pensions; or
(ii) the Commissioners of Inland Revenue,
acting as such, but excludes any error caused wholly or partly by any person or body not specified in paragraph
(a) or (b) of this definition and any error of law which is shown to have been in error by virtue of a subsequent decision of the court;
"relevant calculation or estimate" means the calculation or estimate made by the Secretary of State of the applicant's or, as the case may be, the applicant's partner's income and capital for the purposes of the award of state pension credit;
"relevant determination" means a change in the determination by the authority of the applicant's income and capital using the relevant calculation or estimate, in accordance with paragraph 38 (1)(calculation of applicant's income in savings credit only cases).

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

(1) Except in cases where paragraph 63 (disregard of changes in tax, contributions, etc), and subject to the following provisions of this regulation, a change of circumstances which affects entitlement to, or the amount of, a reduction under this scheme ("change of circumstances"), shall take effect from the first day of the benefit week following the date on which the change actually occurs, and where that change is cessation of entitlement to any benefit under the benefit Acts, the date on which the change actually occurs shall be the day immediately following the last day of entitlement to that benefit.

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

(3) Where the change of circumstances is a change in the amount a person is liable to pay in respect of Council Tax in consequence of regulations under section 13 or 80 of the 1992 Act (reduced amounts of
Council Tax) or changes in the discount to which a dwelling may be subject under sections 11, 12 or 79 of that Act, it shall take effect from the day on which the change in amount has effect.

(4) Where the change of circumstances is an amendment to this scheme, it shall take effect from the date on which the amendment to this scheme comes into force.

(5) Where the change of circumstances is the claimant's acquisition of a partner, the change shall have effect on the day on which the acquisition takes place.

(6) Where the change of circumstances is the death of a claimant's partner or their separation, it shall have effect on the day the death or separation occurs.

(7) If two or more changes of circumstances occurring in the same week would, but for this paragraph, take effect in different benefit weeks in accordance with paragraphs (1) to (6) they shall take effect from the day to which the appropriate paragraph from (2) to (6) above refers, or, where more than one day is concerned, from the earlier day.

(8) Where the change of circumstances is that income, or an increase in the amount of income, other than a benefit or an increase in the amount of a benefit under the Act, 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 these Regulations.

(9) Without prejudice to paragraph (8), where the change of circumstances is the payment of income, or arrears of income, in respect of a past period, the change of circumstances shall take effect from the first day on which such income, had it been timeously paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of these Regulations.

(10) The council can change an amount of a reduction under this scheme on its own initiative or on an application to change a reduction, where -
(a) there has been a change of circumstances since a reduction was awarded; or
(b) it is anticipated that a change of circumstances will occur.
This sub-paragraph applies to changes of circumstance including those which do not need to be notified under paragraph 115 of this scheme.

(11)Where -
(a)the change of circumstances is one which is required to be notified under paragraph 115 of this scheme;
and
(b) it is notified more than a month after it occurs, or such longer period as may be allowed under Sub paragraph (12) and
(c ) the change of circumstance would increase the amount of Council Tax reduction the date on which the change was notified to the council will be treated as the date on which the change of
circumstances occurred.

(12) Where the council changes a reduction awarded under this scheme, and it is advantageous to the claimant, and the change is made because the reduction, or refusal to award a reduction, was made in ignorance of, or was based on a mistake as to, some material fact, the change shall take effect from the first day of the benefit week in which the council first has information which is sufficient to show that the original decision was made in ignorance of, or was based on a mistake as to, some material fact.

(13) Where sub-paragraph (11) of this paragraph applies, a longer period of time may be allowed for the notification of a change of circumstances in so far as it affects the effective date of the change where the
following provisions are satisfied -
(a) an application for the purposes sub-paragraph (12) must be made and shall -
(i) include any particulars of the change of circumstances and the reasons for the failure to notify the change at an earlier date; and
(ii) be made within 13 months of the date on which the change occurred.
(b) an application for the purpose of this sub-paragraph shall not be granted unless the council is satisfied that -
(i) it is reasonable to grant the application;
(ii) special circumstances are relevant and as a result of those special circumstances it was not possible for the claimant to notify the change of circumstances within one month of it occurring.
(c ) no account shall be taken of the claimant being unaware of, or misunderstanding, the rules of this scheme.

(14) Where a change of circumstances results in a reduction reducing or ceasing, and the change occurs because the original award was based on an error on the part of the council, and the person could not reasonably have been expected to realise that the award was incorrect, the council may alter or end the award from whatever date it deems appropriate.

(15) Where a person is in receipt of, or becomes entitled to, an award of Universal Credit and any income or capital used in the calculation of that award or the award of Universal Credit itself changes, any change in the amount of Local Council Tax Support payable, will always take effect from the Monday following the start of the appropriate assessment period.

(16) The authority will determine the start of the appropriate assessment period from which the Local Council Tax Support award will change. The council may also choose what the appropriate changes and assessment periods would be, to give effect to this change. This may include taking an average of the income and Universal Credit awards over a number of assessment periods that the council deems appropriate.

(17) Where a non-dependant is in receipt of Universal Credit and has earnings, and a change in the level of earnings used in the Universal Credit award would alter the amount of the non-dependant deduction, this will also take effect from the Monday following the start of the assessment period during which the earnings have changed.

(18) Where a person is in receipt of Universal Credit under the live service, and ceases to be entitled to Universal Credit because of the level of their earnings, they will continue to be treated as a Universal Credit claimant for any period for 6 months after the date the Universal Credit income becomes nil. In this case, any earnings, other income or capital used for any Universal Credit assessment will continue to be used in the claim for the duration of the Universal Credit assessment period and period thereafter, unless new evidence is provided or they become entitled to Universal Credit again within that period. Where a person is in receipt of Universal Credit under the live service and that entitlement ends for any other reason, the change of circumstances will take effect from the Monday following the date on which entitlement to Universal Credit ends.

(19) Where a person is no longer entitled to Universal Credit under the full digital service, the council will continue to use the earnings used in the assessment of the Universal Credit award, even if that award is nil. The change of circumstances will take effect from the Monday following the date on which they cease to be entitled to Universal Credit. Where that person subsequently makes a rapid reclaim to Universal Credit within 3 months of the award being nil, the council should reassess entitlement to Council Tax Support without the need for a new claim.

108

(1) Where a reduction has been incorrectly calculated to the effect that the person has received too large a reduction, or a reduction has been awarded to which there was no entitlement under this scheme, the council shall recalculate the correct amount of any reduction due up to the date the change takes effect, the council is notified or such other period as the council deems appropriate.

(2) Where too much reduction has been awarded at the fault of the council, and the claimant could not reasonably have been expected to realise, the council will consider whether the award should only be corrected from the date the change takes effect, the date the council is notified of the change , the date it is reassessed and or from any other date as appears appropriate..

(3) Nothing under this paragraph would allow the authority to award a greater reduction.

(4) Where further information is required from the claimant in order to calculate what the correct amount of reduction should have been, sufficient information must be received to allow the council to make a
recalculation within 31 days of any initial decision amending or altering the reduction.

(5) The council will determine what it considers to be sufficient information.

109

Except for paragraph 112 (backdating), which applies to persons who are pensioners only, paragraphs 110 to 115 apply to persons who are pensioners and persons who are not pensioners.

110 Making an application

(1) In the case of -
(a) a couple or members of a polygamous marriage an application shall 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.
(b) in the case of members of a polygamous marriage who have an award of Universal Credit, an application is made by whichever one of the parties to the earliest marriage that still subsists they agree should apply or, if there is no agreement, whichever the authority determines

(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) a deputy has been appointed by the Court of Protection with power to apply, or as the case may be, receive benefit on his behalf; or
(b) 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

(c) 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.

(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, an 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.

(4) Where the 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 paragraph (3),

(5) Where the authority has made an appointment under sub-paragraph (3) or treated a person as an appointee under sub-paragraph (4)—
(a) it may at any time revoke the appointment;
(b) the person appointed may resign his office after having given 4 weeks' notice in writing to the authority of his intention to do so;
(c) any such appointment shall terminate when the authority is notified of the appointment of a person mentioned in sub-paragraph (2).

(6) Anything required by an 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 subparagraph (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.

(7) The authority must -
(a) inform any person making an application of the duty imposed by paragraph (115)(1)(a);
(b) explain the possible consequences (including prosecution) of failing to comply with that duty; and
(c) set out the circumstances in which a change might affect entitlement to the reduction or its amount.

111 Date on which an application is made

(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 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, and
(ii) he becomes liable for the first time to pay Council Tax in respect of the dwelling he occupies as his home, and
(iii) the application to the authority is received 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 was received. In the case of a Universal Credit claimant, the application is made within 6 weeks of the date on which the claim for that 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 authority's offices within one month of the date of the change, the date on which the change takes place;
(e) in a case where -
(i) the applicant is the former partner of a person who was, at the date of his death or their separation, entitled to a reduction under an authority's scheme, and
(ii) where the applicant makes an application for a reduction under that scheme within one month of the date of the death or the separation, that date;
(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 the applicant following the applicant first notifying, by whatever means an authority of an intention to make an application, the date of first notification;
(g) where the authority is treating as an application for a reduction under this scheme, an application made at an appropriate DWP office for income support, jobseekers allowance, employment and support allowance or Universal Credit, which has been forwarded to the council, the date on which the person first contacted the appropriate DWP office, as long as the application for one of the benefits referred to within this paragraph was received within a month of that date.
(h) in any other case, the date on which the application is received at the offices of the authority.

(2) For the purposes only of sub-paragraph (1)(a) a person who has been awarded an income-based jobseeker's allowance or an income-related employment and support allowance will 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.

(3) Where a claim is treated as defective when applying by phone and—
(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 will 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 will treat the application as if it had been
duly made in the first instance where it considers it has sufficient information to decide on the application.

(4) An authority must 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.

(5) The conditions are that—
(a) where paragraph 4(a) of Schedule 1 (incomplete form) applies, the authority receives at its designated office 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
(b) where paragraph 4(b) of Schedule 1 (application not on approved form or further information requested by authority) applies—
(i) the approved form sent to the applicant is received at the designated office 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 under paragraph 4 of that Schedule within one month of the request, or, in either case, within such longer period
as the authority may consider reasonable; or
(c) 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.

(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 an 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 will treat the application as having been made on the day on which the liability for the tax arises.

(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 an 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 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.

(8) In this paragraph "appropriate DWP office" means an office of the Department for Work and Pension dealing with state pension credit or an office which is normally open to the public for the receipt of claims for income support, a jobseekers allowance, or an employment and support allowance.

112 Back-dating of applications: pensioners and persons who are not pensioners

112A.

(1) Subject to sub-paragraph (2), the time for the making of an application under the scheme for a pensioner is as regards any day on which, apart from satisfying the condition of making an application, the
applicant is entitled to such a reduction, that day and the period of three months immediately following it.

(2) In any case where paragraph 111 (1) (a) applies, sub-paragraph (1) does not entitle a person to apply for a reduction under an authority's scheme in respect of any day earlier than 3 months before the date on which the claim for state pension credit is made (or treated as made by virtue of any provision of the Social Security (Claims and Payments) Regulations 1987).

112B: Persons who are not pensioners

(1) Where an applicant who is a person who is not a pensioner—
(a) makes an application under this scheme which includes (or which he subsequently requests should include) a period before the application is made; and
(b) from a day in that period, up to the date he made the application (or subsequently requested that the application should include a past period), the applicant had continuous good cause for failing to make an application (or request that the application should include that period), the application is to be treated as made on the date determined in accordance with sub-paragraph (2).

(2) That date is the latest of—
(a) the first day from which the applicant had continuous good cause;
(b) the day 1 month before the date the application was made;
(c) the day 1 month before the date when the applicant requested that the application should include a past period.

113 Information and evidence

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

(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 so 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 to enable it to be so allocated.

(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 treated as not being in Great Britain for the purpose of this scheme;
(ii) is subject to immigration control within the meaning of section 115 (909a) of the Immigration and Asylum Act 1999; and
(iii) has not previously been allocated a national insurance number.

(4) Subject to sub-paragraph (5), a person who makes an application, or a person to whom a reduction under an 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 the authority in order to determine that person's entitlement to, or continuing entitlement to a reduction under its scheme and shall do so within one month of the authority requiring him to do so or such longer period as the authority may consider reasonable.

(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.

(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 115 (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 is to be notified.

(7) This sub-paragraph applies to any of the following payments—
(a) a payment which is -
(i) disregarded under paragraph 28 of Schedule 8 (sums disregarded in the calculation of income other than earnings: persons who are not pensioners) or paragraph 38 of Schedule 10 (capital disregards: persons who are not pensioners); or
(ii) made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the London Emergencies Trust, the We Love Manchester Emergency Fund, the Grenfell Tower charitable funds, the Grenfell Tower Residents' Discretionary Fund, the Windrush Compensation Scheme, or the London Bombings Relief Charitable Fund;
(aa) a Grenfell Tower support payment;
(ab) any the Victims of Overseas Terrorism Compensation Scheme payment.
(ac) any Post Office compensation payment;
(ad) any vaccine damage payment;
(ae) any payment out of the estate of a person to that person's son, daughter, step-son or stepdaughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme.
(b) a payment which is disregarded under paragraph 16 of Schedule 9 (payments made under certain trusts and certain other payments), other than a payment under the Independent Living Fund (2006);
(c) a payment which is disregarded under paragraph 30 (9)(b) or (c) of this scheme (non-dependant deductions: payment made under certain trusts etc.) or paragraph (2)(b) or (c) of Schedule 4 (payments
under certain trusts etc)

(8) Where an applicant or a person to whom a reduction under this 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.

114 Amendment and withdrawal of application

(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.
(2) Where the application was made by telephone in accordance with Part 1 of Schedule 1 the amendment may also be made by telephone.
(3) Any application amended in accordance with sub-paragraph (1) or (2) is to be treated as if it had been amended in the first instance.
(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.
(5) Where the application was made by telephone in accordance with Part 1 of Schedule 1, the withdrawal may also be made by telephone.
(6) Any notice of withdrawal given in accordance with sub-paragraph (4) or (5) has effect when it is received.
(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.

115 Duty to notify changes of circumstances

(1) Subject to sub-paragraphs (3) and (9), the 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 this scheme) including at any time while the applicant is in receipt of such a reduction.

(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 this 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 or for the purposes of Part 1 of Schedule 1 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 e-mail; or
(d) 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.

(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 this scheme to which he is entitled, other than the cessation of that entitlement to the benefit.

(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.

(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.

(6) The duty imposed on a person by sub-paragraph (1) includes in the case of a person falling within class C (pensioners: alternative maximum Council Tax reduction) giving written notice to the authority of changes which occur in the number of adults in the dwelling or in their total gross incomes and, where any such adult ceases to be in receipt of state pension credit, the date when this occurs;

(7) A person who has been awarded a reduction under this scheme who is also on state pension credit must report—
(a) changes affecting the residence or income of any non-dependant normally residing with the applicant or with whom the applicant normally resides;
(b) any absence from the dwelling which exceeds or is likely to exceed 13 weeks or where the absence is from Great Britain, which exceeds or is likely to exceed 4 weeks.

(8) In addition to the changes required to be reported under sub-paragraph (7), a person whose state pension credit comprises only the savings credit must also report—
(a) changes affecting a child living with him which may result in a change in the amount of reduction under this scheme allowed in his case, but not changes in the age of the child;
(b) any change in the amount of the applicant's capital to be taken into account which does or may take the amount of his capital to more than £16,000;
(c) any change in the income or capital of—
(i) a non-dependant whose income and capital are treated as belonging to the applicant in accordance with paragraph 36 (circumstances in which income of a non-dependant is to be treated as applicant's); or
(ii) a person to whom paragraph 38(2)(e) (partner treated as member of the household under paragraph (8)) refers, and whether such a person or, as the case may be, non-dependant stops living or begins or resumes living with the applicant.

(9) A person who is entitled to a reduction under this scheme and on state pension credit need only report to the authority the changes specified in sub-paragraphs (7) and (8).

116 Decision by authority: pensioners and persons who are not pensioners

The authority must make a decision on an application for a reduction under this scheme within 14 days of paragraphs 110 and 113 and Part 1 of Schedule 1 (procedural matters - applications) being satisfied, or as soon as reasonably practicable thereafter.

117 Notification of decision

(1) The authority must notify in writing any person affected by a decision made by it under this 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.

(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 115(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.

(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.

(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 this scheme relating to the procedure for making an appeal.

(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.

(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.

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

(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(b) 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 under paragraph 110(3).

118 Payment where there is joint and several liability: pensioners and persons who are not pensioners

(1) Where—
(a) a person is entitled to a reduction under this scheme in respect of his liability for the authority's Council Tax as it has effect in respect of a 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 refers
would be inappropriate, it may make a payment to him of the amount of reduction to which he is entitled, rounded where necessary to the nearest pound.

(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.

(3) Where a person other than the person who is entitled to the reduction under this scheme made the application for the reduction and that first person is a person acting pursuant to an appointment under paragraph 110(3) or is treated as having been so appointed by virtue of paragraph 110(4), the amount of the reduction may be paid to that person.

119 Transitional arrangements

(1) The council will make any transitional provision relating to the commencement of this scheme as it sees fit, or as set out in regulations prescribed by the Secretary of State. Any such arrangements are set out in Schedule 11 of this scheme or in regulations prescribed by the Secretary of State.

(2) Where Gateshead Council revises or replaces this scheme in accordance with Schedule 1A of the LGFA 1992, and such a revision or replacement has the effect of reducing or removing a reduction, the council will consider whether it is appropriate to include any transitional provision relating to that revision or replacement as it sees fit. The terms of any such provision will be set out in Schedule 11.

(3) Where Gateshead Council revises or changes this scheme for any of the reasons set out in the "Changes to the scheme" paragraph on page 3 of this document, it will consider whether it is appropriate to include any transitional provision relating to that change and will set out the terms of any such provision in Schedule 11.

Part 1 - Applications

Procedure by which a person may apply for a reduction under this scheme

1. Paragraphs 2 to 7 apply to an application for a reduction under an authority's scheme.

2. An application may be made—
(a) by means of an electronic communication in accordance with Part 4 of this Schedule, or
(b) (where the authority has published a telephone number for the purpose of receiving such
applications) by telephone.
(c) in writing,

3.—(1) An application which is made in writing must be made to the offices of the authority on a properly completed form.

(2) The form will be provided free of charge by the authority for the purpose.

(3) The council can treat as an application any other such written application, or completed form as it deems
appropriate, including any form completed for the purposes of applying for housing benefit, jobseeker's
allowance, income support, employment and support allowance and Universal Credit.

4. Where an application made in writing is defective because—
(a) it was made on the form supplied for that purposes but that form has not been properly completed;
or
(b) if it is 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 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 form or request further information or evidence.

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

5. (1) 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.

(2) An application made by electronic communication is defective if the applicant does not provide all the information the authority requires

6. 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.

7.—(1) If an application made by telephone is defective the authority will provide the person making the application with an opportunity to correct the defect.

(2) An application made by telephone is defective if the applicant does not provide all the information the authority requests during the telephone call.

Part 2 - Appeals

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

8.—(1) A person who is aggrieved by a decision of the authority which affects -
(a) the person's entitlement to a reduction under this scheme, or
(b) the amount of any reduction under this scheme may serve a written notice on the authority stating the matter by which, and the grounds on which, he is aggrieved.

(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.

(3) Where, following notification under sub-paragraph (8)(b)(i) or (ii), the person is still aggrieved, or if the authority fails to notify the person aggrieved in accordance with sub-paragraph (8)(b) within two months of the service of his notice, he may appeal to the valuation tribunal under section 16 of the 1992 Act.

Part 3 - Discretionary reductions

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

9.(1)An application to the authority for a reduction under section 13A(1)(c) of the 1992 Act must be made—
(a) in writing,
(b) by means of an electronic communication in accordance with Part 4 of this Schedule.
(c) where the authority has published a telephone number for the purposes of receiving such applications, by telephone.

(2) Where—
(a) 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
(b) a person in that class would otherwise be entitled to a reduction under this scheme, that person's application for a reduction under this scheme may also be treated as an application for a reduction under section 13A(1)(c).

Part 4 - Electronic communication

Interpretation

10. In this Part -
"information" includes an application, certificate, notice or other evidence;
"official computer system" means a computer system maintained by or on behalf of the authority for sending, receiving, processing or storing of any claim, certificate, notice, information or evidence.

Conditions for the use of electronic communication

11.—(1) The authority may use an electronic communication in connection with claims for, and awards of, benefit under this scheme.

(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.

(3) The first condition is that the person is for the time being permitted to use an electronic communication by an authorisation given by means of a direction of the Chief Executive of the authority.

(4) The second condition is that the person uses an approved method of—
(a) authenticating the identity of the sender of the communication;
(b) electronic communication;
(c) authenticating any claim or notice delivered by means of an electronic communication; and
(d) subject to sub-paragraph (7), submitting to the authority any claim, certificate, notice, information or evidence.

(5) The third condition is that any claim, certificate, notice, information or evidence sent by means of an electronic communication is in a form approved for the purposes of this Part .

(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.

(7) Where the person uses any method other than the method approved of submitting any claim, certificate, notice, information or evidence, that claim, certificate, notice, information or evidence shall be treated as not having been submitted.

(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 Part.

Use of intermediaries

12. The authority may use intermediaries in connection with—
(a) the delivery of any claim, certificate, notice, information or evidence by means of an electronic communication; and
(b) the authentication or security of anything transmitted by such means, and may require other persons to use intermediaries in connection with those matters.

Effect of delivering information by means of electronic communication

13.—(1) Any claim, certificate, notice, information or evidence which is delivered by means of an electronic communication shall be treated as having been delivered in the manner or form required by any provision of this scheme, on the day the conditions imposed—
(a) by this Part; and
(b) by or under an enactment, are satisfied.

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

(3) Information shall 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.

Proof of identity of sender or recipient of information

14. If it is necessary to prove, for the purpose of any legal proceedings, the identity of—
(a) the sender of any claim, certificate, notice, information or evidence delivered by means of an electronic communication to an official computer system; or
(b) the recipient of any such claim, certificate, notice, information or evidence delivered by means of an electronic communication from an official computer system, the sender or recipient, as the case may be, shall be presumed to be the person whose name is recorded as such on that official computer system.

Proof of delivery of information

15.—(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 claim, certificate, notice, information or evidence this shall be presumed to have been the case where—
(a) any such claim, certificate, notice, information or evidence has been delivered to the relevant authority, if the delivery of that claim, certificate, notice, information or evidence has been recorded on
an official computer system; or
(b) any such claim, certificate, notice, information or evidence has been delivered by the relevant authority, if the delivery of that certificate, notice, information or evidence has been recorded on an official computer system.

(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 claim, certificate, notice, information or evidence, this
shall be presumed not to be the case, if that claim, certificate, notice, information or evidence delivered to the relevant authority has not been recorded on an official computer system.

(3) If it is necessary to prove, for the purpose of any legal proceedings, when any such claim, certificate, notice, information or evidence sent by means of an electronic communication has been received, the time and date of receipt shall be presumed to be that recorded on an official computer system.

Proof of content of information

17. If it is necessary to prove, for the purpose of any legal proceedings, the content of any claim, certificate, notice, information or evidence sent by means of an electronic communication, the content shall be presumed to be that recorded on an official computer system.

Part 1 - Personal allowances

1. The amount specified in column (2) below in respect of each person or couple specified in column (1) is the amount specified for the purposes of paragraph 6 (1)(a) of Schedule 1.

2. Child or young person amounts

(1) The amounts specified in column (2) below in respect of each person specified in column (1) are the amounts, for the relevant period specified in column (1), specified for the purposes of paragraph 24(1)(b).

(2) In column (1) of the table "the first Monday in September" means the Monday which first occurs in the month of September in any year.

Part 2 - Family premium

3. The amount for the purposes of paragraph 24(1)(c) in respect of a family of which at least one member is a child or young person -
(a) is £19.15 in respect of a claimant who has had such a premium without break ongoing since prior to 30th April 2016.

Part 3 - Premiums

4. The premiums specified in Part 4 are, for the purposes of paragraph 24(1)(d), applicable to an applicant who satisfies the condition specified in this Part in respect of that premium.

5.—(1) Subject to sub-paragraph (2), for the purposes of this Part of this Schedule, once a premium is applicable to an applicant under this Part, a person is to be treated as being in receipt of any benefit for—
(a) in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979 applies, any period during which, apart from the provision of those Regulations, he would be in receipt of that benefit; and
(b) any period spent by a person in undertaking a course of training or instruction provided or approved by the Secretary of State under section 2 of the Employment and Training Act 1973, or by Skills Development Scotland, Scottish Enterprise or Highland and Islands Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990 or for any period during which he is in receipt of a training allowance.

(2) For the purposes of the carer premium under paragraph 9, a person is to be treated as being in receipt of a carer's allowance by virtue of sub-paragraph (1)(a) only if and for so long as the person in respect of whose care the allowance has been claimed remains in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the care component of child disability payment at the highest or middle rate in accordance with regulation 11(5) of the DACYP Regulations, or the daily living component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012, or the daily living component of adult disability payment at the standard or enhance rate in accordance with regulation 5 of the DAWAP Regulations, or an AFIP.

Severe disability premium

6.—(1) The condition is that the applicant is a severely disabled person.

(2) For the purposes of sub-paragraph (1), an applicant is to be treated as being a severely disabled person if, and only if—
(a) in the case of a single applicant, a lone parent or an applicant who is treated as having no partner in consequence of sub-paragraph (3)—
(i) he is in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the daily living component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012, or the daily living component of adult disability payment at the standard or enhance rate in accordance with regulation 5 of the DAWAP Regulations or an AFIP; and
(ii) subject to sub-paragraph (6), he has no non-dependants aged 18 or over normally residing with him or with whom he is normally residing; and
(iii) no person is entitled to, and in receipt of, a carer's allowance under section 70 of the SSCBA or has an award of Universal Credit which includes the carer element under regulation 29 of the Universal Credit regulations 2013(a)in respect of caring for him;
(b) in the case of an applicant who has a partner—
(i) the applicant is in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the daily living component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012, or the daily living component of adult disability payment at the standard or enhance rate in accordance with regulation 5 of the DAWAP Regulations or an AFIP;
(ii) his partner is also in receipt of such an allowance or, if he is a member of a polygamous marriage, each other member of that marriage is in receipt of such an allowance; and
(iii) subject to sub-paragraph (6), the applicant has no non-dependants aged 18 or over normally residing with him or with whom he is normally residing, and either a person is entitled to and in receipt of a carer's allowance or has an award of Universal Credit that includes the carer element in respect of caring for only one of the couple or, if he is a member of a polygamous marriage, for one or more but not all the members of the marriage, or as the case may be, no person is entitled to and in receipt of such an allowance or has such an award of Universal Credit in respect of caring for either member of a couple or any of the members of the marriage.

(3) Where an applicant has a partner who does not satisfy the condition in sub-paragraph (2)(b)(ii), and that partner is blind or severely sight-impaired or is treated as such within the meaning of sub-paragraph (4), that partner is to be treated for the purposes of sub-paragraph (2) as if he were not a partner of the applicant.

(4) For the purposes of sub-paragraph (3), a person is blind or severely sight-impaired if he is registered in a register compiled by a local authority in Wales under section 29 of the National Assistance Act 1948 (welfare services) or is registered as severely sight-impaired under section 77 (1) of the Care Act 2014 (registers of sight impaired adults) or, in Scotland, has been certified as blind and in consequence he is registered in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994.

(5) For the purposes of sub-paragraph (4), a person who has ceased to be registered as blind or severely sight impaired on regaining his eyesight is nevertheless to be treated as such and as satisfying the additional condition set out in that sub-paragraph for a period of 28 weeks following the date on which he ceased to be so registered.

(6) For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account is to be taken of—
(a) a person receiving attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the daily living
component of personal independence payment paid at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012, or the daily living component of adult disability payment at the standard or enhance rate in accordance with regulation 5 of the DAWAP Regulations or an AFIP; or
(b) a person who is blind or is treated as blind within the meaning of sub-paragraphs (4) and (5).

(7) For the purposes of sub-paragraph (2)(b) a person is to be treated—
(a) as being in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, if he would, but
for his being a patient for a period exceeding 28 days, be so in receipt;
(b) as being in receipt of the daily living component of personal independence payment paid at the rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012 if he would, but for his being a patient for a period exceeding 28 days, be so in receipt, notwithstanding section 86 of that Act and regulations made thereunder;
(ba) as being in receipt of the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the DAWAP Regulations, if they would, but for payment ceasing by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of those Regulations, be so in receipt;
(c) as being in receipt of an AFIP if he would be so in receipt but for a suspension of payment in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a person is undergoing medical treatment in a hospital or similar institution;
(d) as being entitled to and in receipt of a carer's allowance or having an award of Universal Credit which includes the carer element if he would, but for the person for whom he was caring being a patient in hospital for a period exceeding 28 days, be so entitled and in receipt or have such an award of Universal Credit.

(8) For the purposes of sub-paragraph (2)(a)(iii) and (b)—
(a) no account is to be taken of an award of carer's allowance to the extent that payment of such an award is back-dated for a period before the date on which the award is first paid; and
(b) references to a person being in receipt of a carer's allowance or as having an award of Universal Credit which includes the carer element include reference to a person who would have been in receipt of that allowance or had such an award of Universal Credit but for the application of a restriction under section 6B or 7 of the Social Security Fraud Act 2001(a) (loss of benefit).

Enhanced disability premium

7.—(1) The condition is that—
(a) the care component of disability living allowance is, or would, but for a suspension of benefit in accordance with regulations under section 113(2) of the SSCBA or but for an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 73(2) of that Act;
(aa) the care component of child disability payment is payable at the highest rate in accordance with regulation 11(5) of the DACYP Regulations;
(ab) the daily living component of adult disability payment is payable, or has ceased to be payable by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the DAWAP Regulations, at the enhanced rate in accordance with regulation 5 of those Regulations;
(b) (as the case may be) the daily living component of personal independence payment is, or would, but for a suspension of benefit in accordance with regulations under section 86 of (a) 2001 c.11. the Welfare Reform Act 2012, be payable at the enhanced rate prescribed in accordance with section 78(2) of that Act, in respect of a child or young person who is a member of the applicant's family.
(c) or a AIF is payable

(2) Where the condition in sub-paragraph (1) ceases to be satisfied because of the death of a child or young person, the condition is that the applicant or partner is entitled to child benefit in respect of that person under section 145A of the SSCBA (entitlement after death of child or qualifying young person).

Disabled child premium

8. The condition is that a child or young person for whom the applicant or a partner of his is responsible and who is a member of the applicant's household—
(a) is in receipt of disability living allowance, personal independence payment or is no longer in receipt of such allowance or payment because he is a patient, provided that the child or young person continues to be a member of the family; or
(aa) is in receipt of child disability payment; or
(b) is blind within the meaning of paragraph 6(4) or treated as blind in accordance with paragraph 6(5);
or
(c) is a child or young person in respect of whom section 145A of the SSCBA (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit but only for the period prescribed under that section, and in respect of whom a disabled child premium was included in the applicant's applicable amount immediately before the death of that child or young person, or ceased to be included in the applicant's applicable amount because of that child or young person's death.
(d) is a young person who is in receipt of adult disability payment or who would, but for payment ceasing by virtue of regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the DAWAP Regulations be so in receipt, provided that the young person continues to be a member of the family; or
(e) is a young person who is in receipt of an AFIP

Carer premium

9.—(1) The condition is that the applicant or his partner is, or both of them are, entitled to a carer's allowance.

(2) Where a carer premium has been awarded but—
(a) the person in respect of whose care the carer's allowance has been awarded dies; or
(b) the person in respect of whom the premium was awarded ceases to be entitled, or ceases to be treated as entitled, to a carer's allowance, this paragraph is to be treated as satisfied for a period of eight weeks from the relevant date specified in sub-paragraph (3).

(3) The relevant date for the purposes of sub-paragraph (2) is—
(a) in a case within sub-paragraph (2)(a), the Sunday following the death of the person in respect of whose care the carer's allowance has been awarded (or beginning with the date of death if the date occurred on a Sunday);
(b) in a case within sub-paragraph (2)(b), the date on which that person who was entitled to a carer's allowance ceases to be entitled to it.

(4) For the purposes of this paragraph, a person is to be treated as being entitled to and in receipt of a carer's allowance for any period not covered by an award but in respect of which a payment is made in lieu of an award.

Persons in receipt of concessionary payments

10. For the purpose of determining whether a premium is applicable to a person under paragraphs 6 to 9, any concessionary payment made to compensate that person for the non-payment of any benefit mentioned in those paragraphs is to be treated as if it were a payment of that benefit.

Person in receipt of benefit

11. For the purposes of this Part of this Schedule, a person is to be regarded as being in receipt of any benefit if, and only if, it is paid in respect of him and is to be so regarded only for any period in respect of which that benefit is paid.

Part 4 - Amounts of premium specified in Part 3

12.—(1) Severe Disability Premium—

Part 1 - Personal allowances

1. The amounts specified in column (2) below in respect of each person or couple specified in column (1) are the amounts specified for the purposes of paragraphs 25(1)(a) and 26(1)(a) of this scheme.

2. For the purposes of paragraph 1 of schedule 3 an applicant is entitled to main phase employment and support allowance if—
(a) paragraph 18 is satisfied in relation to the applicant; or
(b) the applicant is entitled to a converted employment and support allowance.

3.—(1) The amounts specified in column (2) below in respect of each person specified in column (1) are, for the relevant period specified in column (1), the amounts specified for the purposes of paragraphs 25(1)(b) and 26(1)(c) where a premium is allowable under those regulations, and by reference to the number of allowable premiums specified in regulations relating to Housing Benefit—

(2) In column (1) of the table in sub-paragraph (1), "the first Monday in September" means the Monday which
first occurs in the month of September in any year.

Part 2 - Family premium

4.—(1) Where a claimant has made a new claim for, or was in receipt of, Local Council Tax Support before 1st May 2016, or has not had a first child or become a family on or after 1st May 2016, the amount for the purposes of paragraphs 25(1)(c) and 26(1)(d) of this scheme, in respect of a family of which at least one member is a child or young person is—
(a) where the applicant is a lone parent to whom sub-paragraph (2) applies, £22.20;
(b) in any other case, £19.15.
(c) where the applicant has applied for Local Council Tax Support on or after 1st May 2016, or is already in receipt of Local Council Tax Support, and has a first child on or after 1st May 2016, nil.

(2) The amount in sub-paragraph (1)(a) is applicable to a lone parent—
(a) who was entitled to Council Tax benefit on 5th April 1998 and whose applicable amount on that date included the amount applicable under paragraph 3(1)(a) of Schedule 1 to the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 as in force on that date; or
(b) on becoming entitled to Council Tax benefit where that lone parent—
(i) had been treated as entitled to that benefit in accordance with sub-paragraph (3) as at the day before the date of claim for that benefit; and
(ii) was entitled to housing benefit as at the date of claim for Council Tax benefit or would have been entitled to housing benefit as at that date had that day not fallen during a rent free period
as defined in regulation 81 of the Housing Benefit Regulations 2006, and in respect of whom, all of the conditions specified in sub-paragraph (3) have continued to apply.

(3) The conditions specified for the purposes of sub-paragraph (2) are that, in respect of the period commencing on 6th April 1998—
(a) the applicant has not ceased to be entitled, or has not ceased to be treated as entitled to
(i) Council Tax benefit (in relation to the period prior to 1st April 2013), and
(ii) a reduction under this scheme (in relation to the period commencing on 1st April 2013);
(b) the applicant has not ceased to be a lone parent;
(c) where the applicant was entitled to income support or to an income-based jobseeker's allowance on 5th April 1998, he has continuously, since that date, been entitled to income support, an income-based
jobseeker's allowance or income-related employment and support allowance or a combination of those benefits;
(d) where the applicant was not entitled to income support or to an income-based jobseeker's allowance on 5th April 1998, he has not become entitled to income support, an income based jobseeker's allowance or an income-related employment and support allowance; and
(e) a premium under paragraph 9 or a component under paragraph 21 or 22 has not become applicable to the applicant

(4) For the purposes of sub-paragraphs (2)(b)(i) and (3)(a), an applicant is to be treated as entitled to Council Tax Benefit during any period where he was not, or had ceased to be, so entitled and—
(a) throughout that period, he had been awarded housing benefit and his applicable amount included the amount applicable under paragraph 3(1)(a) of Schedule 3 to the Housing Benefit Regulations 2006
(lone parent rate of family premium); or
(b) he would have been awarded housing benefit during that period had that period not been a rent free period as defined in regulation 81 of the Housing Benefit Regulations 2006 and his applicable amount throughout that period would have included the amount applicable under paragraph 3(1)(a) of Schedule 3 to those Regulations.

Part 3 - Premiums

5. Except as provided in paragraph 6 of Schedule 3, the premiums specified in Part 4 are, for the purposes of paragraphs 25(1)(d) and 26(1)(e) of this scheme (premiums), applicable to an applicant who satisfies the condition specified in paragraphs 9 to 14 of Schedule 3 in respect of that premium.

6. Subject to paragraph 7 of Schedule 3, where an applicant satisfies the conditions in respect of more than one premium in this Part of this Schedule, only one premium is applicable to him and, if they are different amounts, the higher or highest amount applies.

7. The following premiums, namely—
(a) a severe disability premium to which paragraph 11 of Schedule 3 applies;
(b) an enhanced disability premium to which paragraph 12 of Schedule 3 applies;
(c) a disabled child premium to which paragraph 13 of Schedule 3 applies; and
(d) a carer premium to which paragraph 14 of Schedule 3 applies, may be applicable in addition to any other premium which may apply under this Schedule.

8.—(1) Subject to sub-paragraph (2), for the purposes of this Part of this Schedule, once a premium is applicable to an applicant under this Part, a person is to be treated as being in receipt of any benefit for—
(a) in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979(a) applies, any period during which, apart from the provisions of those Regulations, he would be in receipt of that benefit; and
(b) any period spent by a person in undertaking a course of training or instruction provided or approved by the Secretary of State under section 2 of the Employment and Training Act 1973 or by Skills
Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990 for any period during which he is in receipt of a training allowance.

(2) For the purposes of the carer premium under paragraph 14, a person is to be treated as being in receipt of carer's allowance by virtue of sub-paragraph (1)(a) only if and for so long as the person in respect of whose care the allowance has been claimed remains in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the care component of child disability payment at the highest or middle rate in accordance with regulation 11(5) of the DACYP Regulations, or the daily living component of personal independence payment payable under Part 4 of the Welfare Reform Act 2012.

Disability premium

9. The condition is that—
(a) where the applicant is a single applicant or a lone parent, he has not attained the qualifying age for state pension credit and the additional condition specified in paragraph 10 of Schedule 3 is satisfied; or
(b) where the applicant has a partner, either—
(i) the applicant has not attained the qualifying age for state pension credit and the additional condition specified in paragraph 10(1)(a) or (b) of Schedule 3 is satisfied by him; or
(ii) his partner has not attained the qualifying age for state pension credit and the additional condition specified in paragraph 10(1)(a) of Schedule 3 is satisfied by his partner.

Additional condition for the disability premium

10.—(1) Subject to sub-paragraph (2) and paragraph 8 of Schedule 3, the additional condition referred to in paragraph 9 of Schedule 3 is that either—
(a) the applicant or, as the case may be, his partner—
(i) is in receipt of one or more of the following benefits: attendance allowance, disability living allowance, personal independence payment, an AFIP, the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(a), mobility supplement, long-term incapacity benefit under Part 2 of the SSCBA or severe disablement allowance under Part 3 of that Act but, in the case of long-term incapacity benefit or severe disablement allowance, only where it is paid in respect of him; or
(ii) was in receipt of long-term incapacity benefit under Part 2 of the SSCBA when entitlement to that benefit ceased on account of the payment of a retirement pension under that Act and the applicant remained continuously entitled to—
(aa) Council Tax Benefit (in relation to the period prior to 1st April 2013, and
(bb) a reduction under this scheme (in relation to the period commencing on 1st April 2013), and if the long-term incapacity benefit was payable to his partner, the partner is still a member of the family; or
(iii) was in receipt of attendance allowance or disability living allowance but payment of benefit has been suspended in accordance with regulations made under section 113(2) of the SSCBA or otherwise abated as a consequence of the applicant or his partner becoming a patient within the meaning of paragraph 60(11)(i) (treatment of child care charges); or
(iv) was in receipt of personal independence payment, but payment of that benefit has been suspended in accordance with section 86 of the Welfare Reform Act 2012 as a consequence of the applicant becoming a patient within the meaning of paragraph 60(11)(i) (treatment of child care charges); or
(v) was in receipt of an AFIP, but payment has been suspended in accordance with any terms of the armed and reserve forces compensation scheme which allow for suspension because a person is undergoing medical treatment in a hospital or similar institution; or
(vi) he has an invalid carriage or other vehicle provided to him by the Secretary of State or a clinical commissioning group under paragraph 9 of Schedule 1 to the National Health Service Act 2006 or under section 46 of the National Health Service (Scotland) Act 1978 or provided by the Department of Health, Social Services and Public Safety in Northern Ireland under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972(c); or (vii) is blind or severely sight -impaired and in consequence registered in a register compiled by a local authority in Wales under section 29 of the National Assistance Act 1948 (welfare services) or is registered as severely sight-impaired in a register kept by a local authority in England under section 77 (1) of the Care Act 2014 (registers of sight-impaired adults), in Scotland, has been certified as blind and in consequence he is registered in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994; or
(b) the applicant—
(i) is, or is treated as, incapable of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA (incapacity for work); and
(ii) has been incapable, or has been treated as incapable, of work for a continuous period of not less than—
(aa) in the case of an applicant who is terminally ill within the meaning of section 30B(4) of the SSCBA, 196 days;
(bb) in any other case, 364 days.

(2) For the purposes of sub-paragraph (1)(a)(vii), a person who has ceased to be registered as blind on regaining his eyesight is nevertheless to be treated as blind and as satisfying the additional condition set out in that subparagraph for a period of 28 weeks following the date on which he ceased to be so registered.

(3) For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to an applicant by virtue of his satisfying the additional condition specified in that provision, if he then ceases, for a period of 8 weeks or less, to be treated as incapable of work or to be incapable of work he is, on again becoming so incapable of work, immediately thereafter to be treated as satisfying the condition in sub-paragraph (1)(b).

(4) For the purposes of sub-paragraph (1)(b), once the disability premium is applicable to an applicant by virtue of his satisfying the additional condition specified in that provision, he is to continue to be treated as satisfying that condition for any period spent by him in undertaking a course of training provided under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 or for any period during which he is in receipt of a training allowance.

(5) For the purposes of sub-paragraph (1)(b), where any two or more periods of incapacity are separated by a break of not more than 56 days, those periods are to be treated as one continuous period.

(6) For the purposes of this paragraph, a reference to a person who is or was in receipt of long term incapacity benefit includes a person who is or was in receipt of short-term incapacity benefit at a rate equal to the long-term rate by virtue of section 30B(4)(a) of the Act (short-term incapacity benefit for a person who is terminally ill), or who would be or would have been in receipt of short term incapacity benefit at such a rate but for the fact that the rate of short-term incapacity benefit already payable to him is or was equal to or greater than the long-term rate.

(7) In the case of an applicant who is a welfare to work beneficiary (a person to whom regulation 13A(1) of the Social Security (Incapacity for Work) (General) Regulations 1995 applies, and who again becomes incapable of work for the purposes of Part 12A of the SSCBA)—
(a) the reference to a period of 8 weeks in sub-paragraph (3); and
(b) the reference to a period of 56 days in sub-paragraph (5), in each case is to be treated as a reference to a period of 104 weeks.

(8) The applicant is not entitled to the disability premium if he has, or is treated as having, limited capability for work.

Severe disability premium

11.—(1) The condition is that the applicant is a severely disabled person.

(2) For the purposes of sub-paragraph (1), an applicant is to be treated as being a severely disabled person if, and only if—
(a) in the case of a single applicant, a lone parent or an applicant who is treated as having no partner in consequence of sub-paragraph (3)—
(i) he is in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the daily living component of personal independence payment or adult disability payment payable at either rate under Part 4 of the Welfare Reform Act 2012, or an AFIP; and
(ii) subject to sub-paragraph (4), he has no non-dependants aged 18 or over normally residing with him or with whom he is normally residing; and
(iii) no person is entitled to, and in receipt of, a carer's allowance under section 70 of the SSCBA or has an award of Universal Credit which includes the carer's element under regulation 29 of the Universal Credit regulations 2013(a) in respect of caring for him;
(b) in the case of an applicant who has a partner—
(i) the applicant is in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA or the daily living component of personal independence payment or adult disability payment payable at either rate under Part 4 of the Welfare Reform Act 2012, or an AFIP; and
(ii) his partner is also in receipt of such an allowance or, if he is a member of a polygamous marriage, all the partners of that marriage are in receipt of such an allowance; and
(iii) subject to sub-paragraph (4), the applicant has no non-dependants aged 18 or over normally residing with him or with whom he is normally residing, and either a person is entitled to and in receipt of a carer's allowance or has an award of Universal Credit that includes the carer element in respect of caring for only one of a couple or, in the case of a polygamous marriage, for one or more but not all the partners of the marriage, or as the case may be, no person is entitled to and in receipt of such an allowance or has such an award of Universal Credit in respect of caring for either member of a couple or any partner of a polygamous marriage.

(3) Where an applicant has a partner who does not satisfy the condition in sub-paragraph (2)(b)(ii), and that partner is blind or severely sight-impaired or is treated as such within the meaning of paragraph 10(1)(a)(v) and (2), that partner is to be treated for the purposes of sub-paragraph (2)(b)(ii) as if he were not a partner of the applicant.

(4) For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account is to be taken of—
(a) a person receiving attendance allowance, or disability living allowance by virtue of the care component at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the daily living component of personal independence payment or adult disability payment payable at either rate prescribed in accordance with Part 4 of the Welfare Reform Act 2012; or (b) a person who is blind or severely sight-impaired or is treated as such within the meaning of paragraph 10(1)(a)(v) and (2).

(5) For the purposes of sub-paragraph (2)(b) a person is to be treated—
(a) as being in receipt of attendance allowance, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the SSCBA, or the daily living
component of personal independence payment or adult disability payment payable at either rate under Part 4 of the Welfare Reform Act 2012, or an AFIP if he would, but for his being a patient for a period exceeding 28 days, be so in receipt;
(b) as being entitled to and in receipt of a carer's allowance or as having an award of Universal Credit which includes the carer element if he would, but for the person for whom he was caring being a patient in hospital for a period exceeding 28 days, be so entitled and in receipt.

(6) For the purposes of sub-paragraph (2)(a)(iii) and (2)(b), no account is to be taken of an award of carer's allowance or having an award of Universal Credit that includes the carer element to the extent that payment of such an award is back-dated for a period before the date on which the award is first paid.

(7) In sub-paragraph (2)(a)(iii) and (b), references to a person being in receipt of a carer's allowance or having an award of Universal Credit which includes the carer's element include references to a person who would have been in receipt of that allowance or had such an award of Universal Credit but for the application of a restriction under section 6B or 7 of the Social Security Fraud Act 2001 (loss of benefit provisions).

Enhanced disability premium

12.—(1) Subject to sub-paragraph (2), the condition is that—
(a) the Secretary of State has decided that the applicant has, or is to be treated as having, limited capability for work-related activity; or
(b) the care component of disability living allowance is, or would be payable at the highest rate prescribed under section 72(3) of the SSCBA, but for a suspension of benefit in accordance with regulations made under section 113(2) of the SSCBA or but for an abatement as a consequence of hospitalisation be payable at the highest rate prescribed under section 72(3) of the SSCBA in respect of—
(i) the applicant; or
(ii) a member of the applicant's family, who has not attained the qualifying age for state pension credit; or
(ba) the care component of child disability payment is payable at the highest rate in accordance with regulation 11(5) of the DACYP Regulations; or
(c) the daily living component of personal independence payment or adult disability payment is, or would be payable at either rate under Part 4 of the Welfare Reform Act 2012, but for a suspension of benefit in accordance with section 86 of the Welfare Reform Act 2012 in respect of—
(i) the applicant; or
(ii) a member of the applicant's family, who has not attained the qualifying age for state pension credit.

(2) Where the condition in sub-paragraph (1) ceases to be satisfied because of the death of a child or young person, the condition is that the applicant or partner is entitled to child benefit in respect of that person under section 145A of the SSCBA (entitlement after death of child or qualifying young person).

(3) The condition is not satisfied if the person to whom sub-paragraph (1) refers is—
(a) an applicant who—
(i) is not a member of a couple or a polygamous marriage; and
(ii) is a patient within the meaning of paragraph 60(11)(i) (treatment of childcare charges) and has been for a period of more than 52 weeks; or
(b) a member of a couple or a polygamous marriage where each member is a patient within the meaning of paragraph 60(11)(i) and has been for a period of more than 52 weeks.

Disabled child premium

13. The condition is that a child or young person for whom the applicant or a partner of his is responsible and who is a member of the applicant's household—
(a) is in receipt of disability living allowance, personal independence payment or adult disability payment or is no longer in receipt of such allowance because he is a patient, provided that the child or young person continues to be a member of the family; or
(aa) is in receipt of child disability payment; or
(b) is blind or treated as blind within the meaning of paragraph 10; or
(c) is a child or young person in respect of whom section 145A of the SSCBA (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit but only for the period prescribed under that section, and in respect of whom a disabled child premium was included in the applicant's applicable amount immediately before the death of that child or young person, or ceased to be included in the applicant's applicable amount because of that child or young person's death.

Carer premium

14.—(1) The condition is that the applicant or his partner is, or both of them are, entitled to a carer's allowance under section 70 of the SSCBA or has an award of Universal Credit that includes the carer element.

(2) Where a carer premium is awarded but—
(a) the person in respect of whose care the carer's allowance or award of Universal Credit including that premium has been awarded dies; or
(b) in any other case the person in respect of whom a carer premium has been awarded ceases to be entitled to a carer's allowance or an award of Universal Credit including the carer element, the condition for the award of the premium is to be treated as satisfied for a period of eight weeks from the relevant date specified in sub-paragraph (3).

(3) The relevant date for the purposes of sub-paragraph (2) is—
(a) where sub-paragraph (2)(a) applies, the Sunday following the death of the person in respect of whose care a carer's allowance has been awarded or the date of death if the death occurred on a Sunday;
(b) in any other case, the date on which the person who has been entitled to a carer's allowance or the carer element of Universal Credit ceases to be entitled to that allowance or had such an award of Universal Credit.

(4) Where a person who has been entitled to a carer's allowance or the carer's element of Universal credit ceases to be entitled to that allowance or to such an award of Universal Credit and makes an application for a reduction, the condition for the award of the carer premium is to be treated as satisfied for a period of eight weeks from the date on which—
(a) the person in respect of whose care the carer's allowance or carer element of Universal Credit has been awarded dies; or
(b) in any other case, the person who has been entitled to a carer's allowance or carer element of Universal Credit ceased to be entitled to that allowance or had such an award of Universal Credit.

Persons in receipt of concessionary payments

15. For the purpose of determining whether a premium is applicable to a person under paragraphs 10 to 14 of Schedule 3, any concessionary payment made to compensate that person for the non-payment of any benefit mentioned in those paragraphs is to be treated as if it were a payment of that benefit.

Persons in receipt of benefit for another

16. For the purposes of this Part of this Schedule, a person is to be regarded as being in receipt of any benefit if, and only if, it is paid in respect of him and is to be so regarded only for any period in respect of which that benefit is paid.

Part 4 - Amounts of premiums specified in Part 3

17. —(1) Disability Premium—

Part 5 - The components

18. Subject to paragraph 20 of this Part, the applicant is entitled to one, but not both, of the components in paragraph 21 or 22 of this part if—
(a) the applicant or the applicant's partner has made a claim for employment and support allowance;
(b) the Secretary of State has decided that the applicant or the applicant's partner has, or is to be treated as having, limited capability for work or limited capability for work-related activity; and
(c) either—
(i) the assessment phase as defined in section 24(2) of the Welfare Reform Act has ended; or
(ii) regulation 7 of the Employment and Support Allowance Regulations 2008 (circumstances where the condition that the assessment phase has ended before entitlement to the support component or the work related activity component arises does not apply) applies.

19. Subject to paragraph 20 of this Part, the applicant is entitled to one, but not both, of the components in paragraphs 21 and 22 of this Part if the applicant or his partner is entitled to a converted employment and support allowance.

20.—(1) The applicant has no entitlement under paragraph 21 or 22 of this Part if the applicant is entitled to the disability premium under paragraphs 9 and 10 of Schedule 3.

(2) Where the applicant and the applicant's partner each satisfies paragraph 21 or 22 of this Part, the component to be included in the applicant's applicable amount is that which relates to the applicant.

The work-related activity component

21. The applicant is entitled to the work-related activity component if the Secretary of State has decided that the applicant or the applicant's partner has, or is to be treated as having, limited capability for work.

The support component

22. The applicant is entitled to the support component if the Secretary of State has decided that the applicant or the applicant's partner has, or is to be treated as having, limited capability for work-related activity.

Part 6 - Amount of components

23. The amount of the work-related activity component is £35.95.

24. The amount of the support component is £47.70.

Part 7 - Transitional addition

25.—(1) The applicant is entitled to the transitional addition calculated in accordance with paragraph 28 of this Part, where the applicant or the applicant's partner ("the relevant person")—
(a) is entitled to a converted employment and support allowance; or
(b) is appealing a conversion decision as described in regulation 5(2)(b) of the Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2)
Regulations 2008 and—
(i) is treated as having limited capability for work by virtue of regulation 30 of the Employment and Support Allowance Regulations 2008 as modified by the Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2008; and
(ii) is not in receipt of an income-related employment and support allowance, unless the amount of the transitional addition calculated in accordance with paragraph 28 would be nil.

(2) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—
(a) the reduction of the transitional addition to nil in accordance with paragraph 29;
(b) the termination of the applicant's award of reduction under this scheme;
(c) the relevant person ceasing to meet the requirements of sub-paragraph (1)(a) or (b), as the case may be;
(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support;
(e) 5th April 2020.

26.—(1) This paragraph applies where—
(a) the applicant's entitlement to a transitional addition ends, by virtue of the termination of the applicant's award of reduction, under—
(i) paragraph 25(2)(b) of this Part;
(ii) sub-paragraph (3)(b) of this Part; or
(iii) paragraph 27(3)(b) of this Part;
(b) within 12 weeks of that termination but before 5th April 2020 the applicant again becomes entitled to a reduction under this scheme;
(c) in the reduction week in which the applicant again becomes entitled to a reduction under this scheme the relevant person is entitled to an employment and support allowance which is not income related;
and
(d) at the date on which the applicant again becomes entitled to a reduction under this scheme, neither the applicant nor the applicant's partner is entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support.

(2) Where this paragraph applies, the applicant is entitled, with effect from the day on which the applicant again becomes entitled to a reduction under this scheme, to a transitional addition of the amount of the transitional addition that would have applied had the applicant's entitlement to a transitional addition not ended (but taking account of the effect which any intervening change of circumstances would have had by virtue of paragraph 29), unless the amount of the transitional addition would be nil.

(3) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—
(a) the reduction of the transitional addition to nil in accordance with paragraph 29;
(b) the termination of the applicant's award of a reduction under this scheme;
(c) the relevant person no longer being entitled to the employment and support allowance referred to in sub-paragraph (1)(c);
(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support;
(e) 5th April 2020.

27.—(1) This paragraph applies where—
(a) the applicant's entitlement to a transitional addition ends, by virtue of the relevant person ceasing to be entitled to an employment and support allowance, under—
(i) paragraph 25(2)(c) of this Part;
(ii) paragraph 26(3)(c) of this Part; or
(iii) sub-paragraph (3)(c) of this Part;
(b) before 5th April 2020 the relevant person again becomes entitled to an employment and support allowance which is not income-related;
(c) at the date on which the relevant person again becomes entitled to an employment support allowance which is not income-related regulation 145(1) of the Employment and Support Allowance Regulations 2008 applies to the relevant person; and
(d) at the date on which the relevant person again becomes entitled to an employment support allowance which is not income-related, neither the applicant nor the applicant's partner is entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support.

(2) Where this paragraph applies, the applicant is entitled, with effect from the day that the relevant person's entitlement to employment and support allowance takes effect for the purposes of a reduction under this scheme, to a transitional addition of the amount of the transitional addition that would have applied had the applicant's entitlement to a transitional addition not ended (but taking account of the effect which any intervening change of circumstances would have had by virtue of paragraph 29 of Part 8 of Schedule 3), unless the amount of the transitional addition would be nil.

(3) The applicant's entitlement to a transitional addition by virtue of this paragraph ends on any of the following—
(a) the reduction of the transitional addition to nil in accordance with paragraph 29 of Part 8 of Schedule 3;
(b) the termination of the applicant's award of a reduction under this scheme;
(c) the relevant person no longer being entitled to the employment and support allowance referred to in sub-paragraph (1)(b);
(d) the applicant or the applicant's partner becoming entitled to an income-related employment and support allowance, an income-based jobseeker's allowance or income support;
(e) 5th April 2020.

Part 8 - Amount of transitional addition

28.—(1) Subject to paragraph 29 of this Part, the amount of the transitional addition is the amount by which Amount A exceeds Amount B.

(2) Where a conversion decision as described in regulation 5(2)(a) of the Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 ("the 2010 Regulations") is made in respect of the relevant person—
(a) Amount A is the basic amount that would have applied on the day that decision took effect had that decision not been made; and
(b) Amount B is the basic amount that applied on that day as a result of that decision.

(3) Where the relevant person is appealing a conversion decision as described in regulation 5(2)(b) of the 2010 Regulations and is treated as having limited capability for work by virtue of regulation 30 of the Employment and Support Allowance Regulations 2008 as modified by the 2010 Regulations—
(a) Amount A is the basic amount that would have applied on the day the relevant person was first treated as having limited capability for work if the relevant person had not been so treated; and
(b) Amount B is the basic amount that applied on that day as a result of the relevant person being so treated.

(4) In this paragraph and paragraph 29 of this Part, "basic amount" means the aggregate of such amounts as may apply in the applicant's case in accordance with paragraph 25(1)(a) to (e) or paragraph 26(1)(a) to (f) of this scheme (applicable amounts).

29.—(1) Subject to sub-paragraph (2), where there is a change of circumstances which leads to an increase in the applicant's basic amount, the transitional addition that applies immediately before the change of circumstances must be reduced by the amount by which Amount C exceeds Amount D.

(2) If Amount C exceeds Amount D by more than the amount of the transitional addition that applies immediately before the change of circumstances, that transitional addition must be reduced to nil.
(3) Amount C is the basic amount that applies as a result of the increase.
(4) Amount D is the basic amount that applied immediately before the increase.

1.—(1) Subject to paragraphs 2 and 3 of this Part, the alternative maximum Council Tax reduction in respect of a day for the purpose of paragraph 33 of this scheme (alternative maximum Council Tax reduction: pensioners) is determined in accordance with the following Table and in this Table -
(a) "second adult" means any person or persons residing with the applicant to whom Class C applies; and
(b) "person to whom paragraph 78 (1) of this scheme (students who are excluded from a reduction under this scheme) applies" includes any person to whom that paragraph would apply were they, and their partner if they had one, below the qualifying age for state pension credit.

(2) In this Schedule "Council Tax due in respect of that day" means the Council Tax payable under section 10 of the 1992 Act less -
(a) any reductions made in consequence of any enactment in, or under, the 1992 Act (other than a reduction under this scheme; and
(b) in a case to which sub-paragraph 9c) in column (1) of the table below applies, the amount of any discount which may be appropriate to the dwelling under the 1992 Act.

2. In determining a second adult's gross income for the purposes of this Schedule, the following must be disregarded from that income—
(a) any attendance allowance, any disability living allowance, any personal independence payment or adult disability payment under Part 4 of the Welfare Reform Act 2012 or an AFIP;
(b) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the Independent Living Fund (2006) which, had his income fallen to be calculated under paragraph 56 of this scheme(calculation of income other than earning: persons who are not pensioners), would have been disregarded under paragraph 28 of Schedule 8 (income in kind); and
(c) any payment which, had his income fallen to be calculated under paragraph 56 of this scheme, would have been disregarded under paragraph 41 of Schedule 8 (payments made under certain trusts and certain other payments).

3. Where there are two or more second adults residing with the applicant for a reduction under this scheme and any such second adult falls to be disregarded for the purposes of discount in accordance with Schedule 1 to the 1992 Act, his income must be disregarded in determining the amount of any alternative maximum Council Tax reduction, unless that second adult is a member of a couple and his partner does not fall to be disregarded for the purposes of discount.

1. Where two or more of paragraphs 2 to 5 of this Schedule apply in any particular case the overall maximum sum which falls to be disregarded in that case under those paragraphs is restricted to—
(a) £25 in the case of a lone parent;
(b) £20 in any other case.

2. In a case where an applicant is a lone parent, £25 of earnings.

3.—(1) In a case of earnings from any employment or employments to which sub-paragraph (2) applies, £20.

(2) This paragraph applies to employment—
(a) as a part-time fire-fighter employed by a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;
(b) a part-time fire-fighter employed by the Scottish Fire and Rescue Service established under section1A of the Fire (Scotland) Act 2005;
(c) as an auxiliary coastguard in respect of coast rescue activities;
(d) in the manning or launching of a lifeboat if the employment is part-time;
(e) as a member of any territorial or reserve force prescribed in Part I of Schedule 6 to the Social Security (Contributions) Regulations 2001.

(3) If—
(a) any of the earnings of the applicant or, if he has a partner, his partner, or both of them, are disregarded under sub-paragraph (1); and
(b) either of them has, or both of them have, other earnings, so much of those other earnings as would not, in the aggregate with the earnings disregarded under that sub-paragraph, exceed £20.

4.—(1) If the applicant or, if he has a partner, his partner is a carer, or both are carer's, £20 of any earnings received from his or their employment.

(2) Where the carer premium is awarded in respect of the applicant and of any partner of his, their earnings must for the purposes of this paragraph be aggregated, but the amount to be disregarded in accordance with sub-paragraph (1) must not exceed £20 of the aggregated amount.

(3) In this paragraph the applicant or his partner is a carer if paragraph 14 of Part 3 of Schedule 3 (amount applicable for carer's) is satisfied in respect of him.

5.—(1) £20 is disregarded if the applicant or, if he has a partner, his partner—
(a) is in receipt of—
(i) long-term incapacity benefit under section 30A of the SSCBA;
(ii) severe disablement allowance under section 68 of that Act;
(iii) attendance allowance under sections 64 of that Act;
(iv) disability living allowance;
(v) personal independence payment;
(vi) an AFIP;
(vii) any mobility supplement under article 20 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (including such a supplement by virtue of any other scheme or order) or under article 25A of the Personal Injuries (Civilians) Scheme 1983;
(viii) the disability element or the severe disability element of working tax credit under Schedule 2 to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002;
(ix) main phase employment and support allowance;
(x) the daily living component of adult disability payment; or
(b) is or are registered as blind in a register compiled by a local authority in Wales under section 29 of the National Assistance Act 1948 (welfare services) or as severely sight-impaired in a register kept by a local authority in England under section 77 (1) of the Care Act 2014 (registers of sight-impaired adults) or, in Scotland, has been certified as blind and in consequence is registered in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994; or
(c) is, or is treated as, incapable of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA (incapacity for work), and has been incapable, or has been treated as incapable, of work for a continuous period of not less than—
(i) in the case of an applicant who is terminally ill within the meaning of section 30B(4) of the Act, 196 days;
(ii) in any other case, 364 days; or
(d) has, or is treated as having, limited capacity for work within the meaning of section 1(4) of the Welfare Reform Act 1997 or limited capability for work-related activity within the meaning of section 2(5) of that Act and either—
(i) the assessment phase as defined in section 24(2) of the Welfare Reform Act has ended; or
(ii) regulation 7 of the Employment and Support Allowance Regulations 2008 or regulation 7 of the Employment and Support Allowance Regulations 2013 (circumstances where the condition that the assessment phase has ended before entitlement to the support component arising does not apply) applies.

(2) Subject to sub-paragraph (3), £20 is disregarded if the applicant or, if he has a partner, his partner has, within a period of 8 weeks ending on the day in respect of which the applicant or his partner attains the qualifying age for state pension credit, had an award of housing benefit or Council Tax Benefit or been in receipt of a reduction under this scheme and—
(a) £20 was disregarded in respect of earnings taken into account in that award; and
(b) the person whose earnings qualified for the disregard continues in employment after the termination of that award.

(3) The disregard of £20 specified in sub-paragraph (2) applies so long as there is no break, other than a break which does not exceed 8 weeks, in a person's—
(a) entitlement to housing benefit; or
(b) receipt of a reduction under a Council Tax reduction scheme; or
(c) employment,
following the first day in respect of which that benefit is awarded under this scheme.

(4) £20 is the maximum amount which may be disregarded under this paragraph, notwithstanding that, where the applicant has a partner, both the applicant and his partner satisfy the requirements of this paragraph.

6.—(1) Where—
(a) the applicant (or if the applicant is a member of a couple, at least one member of that couple) is a person to whom sub-paragraph (5) applies;
(b) the Secretary of State is satisfied that that person is undertaking exempt work as defined in subparagraph (6); and
(c) paragraph 37 of this scheme (applicant in receipt of guarantee credit: pensioners) does not apply,
the amount specified in sub-paragraph (7) ("the specified amount").

(2) Where this paragraph applies, paragraphs 1 to 5 and 7 do not apply; but in any case where the applicant is a lone parent, and the specified amount would be less than the amount specified in paragraph 2, then paragraph 2 applies instead of this paragraph.

(3) Notwithstanding paragraph 35 (calculation of income and capital of members applicant's family and of a polygamous marriage), if sub-paragraph (1) applies to one member of a couple ("A") it does not apply to the other member of that couple ("B") except to the extent provided in sub-paragraph (4).

(4) Where A's earnings are less than the specified amount, there is also to be disregarded so much of B's earnings as would not when aggregated with A's earnings exceed the specified amount; but the amount of B's earnings which may be disregarded under this sub-paragraph is limited to a maximum of £20 unless the Secretary of State is satisfied that B is also undertaking exempt work.

(5) This sub-paragraph applies to a person who is—
(a) in receipt of a contributory employment and support allowance;
(b) in receipt of incapacity benefit;
(c) in receipt of severe disablement allowance;
(d) being credited with earnings on the grounds of incapacity for work or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975.

(6) "Exempt work" means work of the kind described in—
(a) regulation 45(2), (3) or (4) of the Employment and Support Allowance Regulations 2008 or regulation (39)(1)(a),(b) or (c) of the Employment and Support Allowance Regulations 2013; or (as the case may
be); or
(b) regulation 17(2), (3) or (4) of the Social Security (Incapacity for Work) (General) Regulations 1995, and, in determining for the purposes of this paragraph whether an applicant or a member of a couple is
undertaking any type of exempt work, it is immaterial whether that person or their partner is also undertaking other work.

(7) The specified amount is the amount of money from time to time mentioned in any provision referred to in sub-paragraph (6) by virtue of which the work referred to in sub-paragraph (1) is exempt (or, where more than one such provision is relevant and those provisions mention different amounts of money, the highest of those amounts).

7. Any amount or the balance of any amount which would fall to be disregarded under paragraph 18 or 19 of Schedule 9 had the applicant's income which does not consist of earnings been sufficient to entitle him to the full amount disregarded thereunder.

8. Except where the applicant or his partner qualifies for a £20 disregard under the preceding provisions of this Schedule—
(a) £5 is to be disregarded if an applicant who has no partner has earnings;
(b) £10 is to be disregarded if an applicant who has a partner has earnings.

9. Any earnings, other than earnings referred to in paragraph 42(9)(b), derived from employment which ended before the day in respect of which the applicant first satisfies the conditions for entitlement to a reduction under this scheme.

10.—(1) In a case where the applicant is a person who satisfies at least one of the conditions set out in subparagraph (2), and his net earnings equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of his earnings that falls to be disregarded under this Schedule is to be increased by £37.10.

(2) The conditions of this sub-paragraph are that—
(a) the applicant, or if he has a partner, either the applicant or his partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 applies; or
(b) the applicant—
(i) is, or any partner of his is, aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or
(ii) if he is a member of a couple—
(aa) at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and
(bb) his family includes at least one child or young person,
(iii) is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or
(iv) is, or if he has a partner, one of them is, engaged in remunerative work for on average not less than 16 hours per week and paragraph 5(1) above is satisfied in respect of that person.

(3) The following are the amounts referred to in sub-paragraph (1)—
(a) any amount disregarded under this Schedule;
(b) the amount of child care charges calculated as deductible under paragraph 59(1)(c) (deductions from income of certain child care charges); and
(c) £37.10.

(4) The provisions of paragraph 10 of this scheme (remunerative work) apply in determining whether or not a person works for on average not less than 30 hours per week, but as if the reference to 16 hours in subparagraph (1) of that paragraph was a reference to 30 hours.

11. Where a payment of earnings is made in a currency other than Sterling, any banking charge or commission payable in converting to that payment into Sterling.

1. In addition to any sum which falls to be disregarded in accordance with paragraphs 2 to 6 and 25 of this Schedule, £10 of any of the following—
(a) a war disablement pension (except insofar as such a pension falls to be disregarded under paragraph 2 or 3);
(b) a war widow's pension or war widower's pension;
(c) a pension payable to a person as a widow, widower or surviving civil partner under any power of Her Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown;
(d) a guaranteed income payment and, if the amount of that payment has been abated to less than £10 by a pension or payment falling within article 39(1)(a) or (b) of the Armed Forces and Reserve Forces
(Compensation Scheme) Order 2011(a), so much of that pension or payment as would not, in aggregate with the amount of any guaranteed income payment disregarded, exceed £10;
(e) a payment made to compensate for the non-payment of such a pension or payment as is mentioned in any of the preceding sub-paragraphs;
(f) a pension paid by the government of a country outside Great Britain which is analogous to any of the pensions or payments mentioned in sub-paragraphs (a) to (d) above;
(g) a pension paid by a government to victims of National Socialist persecution

2. The whole of any amount included in a pension to which paragraph 1 relates in respect of—
(a) the applicant's need for constant attendance;
(b) the applicant's exceptionally severe disablement.

3. Any mobility supplement under article 20 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (including such a supplement by virtue of any other scheme or order) or under article 25A of the Personal Injuries (Civilians) Scheme 1983 or any payment intended to compensate for the non-payment of such a supplement.

4. Any supplementary pension under article 23(2) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (pensions to surviving spouses and surviving civil partners) and any analogous payment made by the Secretary of State for Defence to any person who is not a person entitled under that Order.

5. In the case of a pension awarded at the supplementary rate under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to widows, widowers or surviving civil partners), the sum specified in paragraph 1(c) of Schedule 4 to that Scheme.

6.—(1) Any payment which is—
(a) made under any of the Dispensing Instruments to a widow, widower or surviving civil partner of a person—
(i) whose death was attributable to service in a capacity analogous to service as a member of the armed forces of the Crown; and
(ii) whose service in such capacity terminated before 31st March 1973; and
(b) equal to the amount specified in article 23(2) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006.

(2) In this paragraph "the Dispensing Instruments" means the Order in Council of 19th December 1881, the Royal Warrant of 27th October 1884 and the Order by His Majesty of 14th January 1922 (exceptional grants of pay, non-effective pay and allowances).

7. £15 of any widowed parent's allowance to which the applicant is entitled under section 39A of the SSCBA.

8. £15 of any widowed mother's allowance to which the applicant is entitled under section 37 of the SSCBA.]

9. Where the applicant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation, an amount, in respect of each person for whom such accommodation is provided for the whole or any part of a week, equal to—
(a) where the aggregate of any payments made in respect of any one week in respect of such accommodation provided to such person does not exceed £20, 100 per cent. of such payments; or
(b) where the aggregate of any such payments exceeds £20, £20 and 50 per cent. of the excess over £20.

10. If the applicant—
(a) owns the freehold or leasehold interest in any property or is a tenant of any property; and
(b) occupies a part of that property; and
(c) has an agreement with another person allowing that person to occupy another part of that property on payment of rent and—
(i) the amount paid by that person is less than £20 per week, the whole of that amount; or
(ii) the amount paid is £20 or more per week, £20.

11. Where an applicant receives income under an annuity purchased with a loan, which satisfies the following conditions—
(a) that the loan was made as part of a scheme under which not less than 90 per cent. of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as "the annuitants") who include the person to whom the loan was made;
(b) that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65 or, if it was higher at the time, pensionable age;
(c) that the loan was secured on a dwelling in Great Britain and the person to whom the loan was made or one of the annuitants owns an estate or interest in that dwelling;
(d) that the person to whom the loan was made or one of the annuitants occupies the dwelling on which it was secured as his home at the time the interest is paid; and
(e) that the interest payable on the loan is paid by the person to whom the loan was made or by one of the annuitants, the amount, calculated on a weekly basis, equal to—
(i) where, or insofar as, section 369 of the Income and Corporation Taxes Act 1988 (mortgage interest payable under deduction of tax) applies to the payments of interest on the loan, the
interest which is payable after deduction of a sum equal to income tax on such payments at the applicable percentage of income tax within the meaning of section 369(1A) of that Act;
(ii) in any other case, the interest which is payable on the loan without deduction of such a sum.

12.—(1) Any payment, other than a payment to which sub-paragraph (2) applies, made to the applicant by Trustees in exercise of a discretion exercisable by them.

(2) This sub-paragraph applies to payments made to the applicant by Trustees in exercise of a discretion exercisable by them for the purpose of—
(a) obtaining food, ordinary clothing or footwear or household fuel;
(b) the payment of rent, Council Tax or water charges for which that applicant or his partner is liable;
(c) meeting housing costs of a kind specified in Schedule 2 to the State Pension Credit Regulations 2002.

(3) In a case to which sub-paragraph (2) applies, £20 or—
(a) if the payment is less than £20, the whole payment;
(b) if, in the applicant's case, £10 is disregarded in accordance with paragraph 1(a) to (g), £10 or the whole payment if it is less than £10; or
(c) if, in the applicant's case, £15 is disregarded under paragraph 7 or paragraph 8 and—
(i) he has no disregard under paragraph 1(a) to (g), £5 or the whole payment if it is less than £5;
(ii) he has a disregard under paragraph 1(a) to (g), nil.

(4) For the purposes of this paragraph, "ordinary clothing or footwear" means clothing or footwear for normal daily use, but does not include school uniforms, or clothing and footwear used solely for sporting activities.

13. Any increase in pension or allowance under Part 2 or 3 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 paid in respect of a dependant other than the pensioner's partner.

14. Any payment ordered by a court to be made to the applicant or the applicant's partner in consequence of any accident, injury or disease suffered by the person or a child of the person to or in respect of whom the payments are made.

15. Periodic payments made to the applicant or the applicant's partner under an agreement entered into in settlement of a claim made by the applicant or, as the case may be, the applicant's partner for an injury suffered by him.

16. Any income which is payable outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of that income.

17. Any banking charges or commission payable in converting to Sterling payments of income made in a currency other than Sterling.

18. Where the applicant makes a parental contribution in respect of a student attending a course at an establishment in the United Kingdom or undergoing education in the United Kingdom, which contribution has been assessed for the purposes of calculating—
(a) under, or pursuant to regulations made under powers conferred by, section 22 of the Teaching and Higher Education Act 1998, that student's award;
(b) under regulations made in exercise of the powers conferred by section 49 of the Education (Scotland) Act 1980, that student's bursary, scholarship, or other allowance under that section or under regulations
made in exercise of the powers conferred by section 73 of that Act of 1980, any payment to that student under that section; or
(c) the student's student loan, an amount equal to the weekly amount of that parental contribution, but only in respect of the period for which
that contribution is assessed as being payable.

19.—(1) Where the applicant is the parent of a student aged under 25 in advanced education who either—
(a) is not in receipt of any award, grant or student loan in respect of that education; or
(b) is in receipt of an award bestowed by virtue of the Teaching and Higher Education Act 1998, or regulations made thereunder, or a bursary, scholarship or other allowance under section 49 (1) of the
Education (Scotland) Act 1980, or a payment under section 73 of that Act of 1980, and the applicant makes payments by way of a contribution towards the student's maintenance, other than a parental contribution falling within paragraph 18, an amount specified in subparagraph (2) in respect of each week during the student's term.

(2) For the purposes of sub-paragraph (1), the amount is to be equal to—
(a) the weekly amount of the payments; or
(b) £71.70,
whichever is less.

20.—(1) Where an applicant's family includes at least one child or young person, £15 of any payment of maintenance, whether under a court order or not, which is made or due to be made by the applicant's spouse, civil partner, former spouse or former civil partner or the applicant's partner's spouse, civil partner, former spouse, or former civil partner.

(2) For the purposes of sub-paragraph (1), where more than one maintenance payment falls to be taken into account in any week, all such payments must be aggregated and treated as if they were a single payment.

21. Except in a case which falls under paragraph 10 of Schedule 5, where the applicant is a person who satisfies any of the conditions of sub-paragraph (2) of that paragraph, any amount of working tax credit up to £37.10.

22. Where the total value of any capital specified in Part 2 (capital disregarded only for the purposes of determining deemed income) of Schedule 9 does not exceed £10,000, any income actually derived from such capital.

23. Except in the case of income from capital specified in Part 2 of Schedule 9, any actual income from capital.

24. Where the applicant, or the person who was the partner of the applicant on 31st March 2003, was entitled on that date to income support or an income-based jobseeker's allowance but ceased to be so entitled on or before 5th April 2003 by virtue only of regulation 13 of the Housing Benefit (General) Amendment (No. 3) Regulations 1999 as in force at that date, the whole of his income.

25. In addition to the £10 referred to in paragraph (1), the remainder of any amount payable under subparagraphs (a) to (g) shall be disregarded in full.

26. Where a payment is being made through Universal Credit to make up for any loss of a severe disability premium was a result of migration to Universal Credit, this shall be disregarded in full.

27. (1) Any payment made under or by any of the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Independent Living Fund (2006), THE Grenfell Tower's Discretionary Fund, any voluntary interim compensation payments by Royal Borough of Kensington and Chelsea for personal possessions and any discretionary welfare provision, and any payment made by the National Emergency Trust (NET), and any payment made by the Victims of Overseas Terrorism Compensation Scheme, and any Post Office compensation payment, and any vaccine damage payment, and any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme;

28. Any victim's payment under the Victim's Payment Regulations 2020.

29. Any payment made under the Energy Rebate Scheme 2022.

30. Any payment made in connection with the Homes for Ukraine scheme.

1. In the case of an applicant who has been engaged in remunerative work as an employed earner or, had the employment been in Great Britain, would have been so engaged—
(a) where—
(i) the employment has been terminated because of retirement; and
(ii) on retirement he is entitled to a retirement pension under the Act, or is not so entitled solely because of his failure to satisfy the contribution conditions, any earnings paid or due to be paid in respect of that employment, but only for a period commencing on the day immediately after the date on which the employment was terminated;
(b) where before the first day of entitlement to a reduction under this scheme the employment has been terminated otherwise than because of retirement, any earnings paid or due to be paid in respect of that employment except—
(i) any payment of the nature described in—
(aa) paragraph 53(1)(e) (retainer), or
(bb) section 28, 64 or 68 of the Employment Rights Act 1996 (guarantee payments, suspension from work on medical or maternity grounds); and
(ii) any award, sum or payment of the nature described in—
(aa) paragraph 53(1)(g) or (i) (compensation etc. relating to employment), or
(bb) section 34 or 70 of the Employment Rights Act 1996 (guarantee payments and suspension from work: complaints to employment tribunals), including any payment made following the settlement of a complaint to an employment tribunal or of court proceedings;
(c) where before the first day of entitlement to a reduction under this scheme—
(i) the employment has not been terminated, but
(ii) the applicant is not engaged in remunerative work, any earnings paid or due to be paid in respect of that employment except any payment or remuneration of the nature described in paragraph (b)(i) or (ii)(bb) of this Schedule or paragraph 53(1)(j) of this scheme, (statutory sick pay etc.).

2. In the case of an applicant who, before the first day of entitlement to a reduction under this scheme—
(a) has been engaged in part-time employment as an employed earner or, where the employment has been outside Great Britain, would have been so engaged had the employment been in Great Britain; and (b) has ceased to be engaged in that employment, whether or not that employment has been terminated, any earnings paid or due to be paid in respect of that employment except—
(i) where that employment has been terminated, any payment of the nature described in paragraph 1(b)(i) or (ii)(bb) of this Schedule;
(ii) where that employment has not been terminated, any payment or remuneration of the nature described in paragraph 1(b)(i) or (ii)(bb) of this Schedule, or paragraph 51(1)(j) of this scheme (statutory sick pay etc.).

3. In the case of an applicant who has been engaged in remunerative work or part-time employment as a selfemployed earner or, had the employment been in Great Britain, would have been so engaged and who has ceased to be so employed, from the date of the cessation of his employment, any earnings derived from that employment except earnings to which paragraph 55(3) and (4) of this scheme (earnings of self-employed earners) apply.

4.—(1) In a case to which this paragraph applies and paragraph 5 of this Schedule does not apply, £20; but notwithstanding paragraph 35 (calculation of income and capital of members of an applicant's family and of  polygamous marriage) if this paragraph applies to an applicant it does not apply to his partner except where, and to the extent that, the earnings of the applicant which are to be disregarded under this paragraph are less than £20.

(2) This paragraph applies where the applicant's applicable amount includes an amount by way of the disability premium, severe disability premium, work-related activity component or support component under Schedule 3 (applicable amounts: persons who are not pensioners).

(3) This paragraph applies where—
(a) the applicant is a member of a couple and his applicable amount includes an amount by way of the disability premium under Schedule 3; and
(b) he or his partner has not attained the qualifying age for state pension credit and at least one is engaged in employment.

5. In a case where the applicant is a lone parent, £25.

6.—(1) In a case to which neither paragraph 4 nor paragraph 5 applies to the applicant and, subject to subparagraph (2), where the applicant's applicable amount includes an amount by way of the carer premium under Schedule 3 (applicable amounts: persons who are not pensioners), £20 of the earnings of the person who is, or at any time in the preceding eight weeks was, in receipt of carer's allowance or treated in accordance with paragraph 14(2) of that Schedule as being in receipt of carer's allowance.

(2) Where the carer premium is awarded in respect of the applicant and of any partner of his, their earnings must for the purposes of this paragraph be aggregated, but the amount to be disregarded in accordance with sub-paragraph (1) must not exceed £20 of the aggregated amount.

7. Where the carer premium is awarded in respect of an applicant who is a member of a couple and whose earnings are less than £20, but is not awarded in respect of the other member of the couple, and that other member is engaged in an employment—
(a) specified in paragraph 9(1) of this Schedule, so much of the other member's earnings as would not when aggregated with the amount disregarded under paragraph 6 of this Schedule exceed £20;
(b) other than one specified in paragraph 9(1) of this Schedule, so much of the other member's earnings from such other employment up to £10 as would not when aggregated with the amount disregarded under paragraph 5 exceed £20.

8. In a case where paragraphs 4, 6, 7 and 9 of this Schedule do not apply to the applicant and he is one of  couple and a member of that couple is in employment, £15 but, notwithstanding paragraph 35 (calculation of income and capital of members of applicant's family and of a polygamous marriage), if this paragraph applies to an applicant it must not apply to his partner except where, and to the extent that, the earnings of the applicant which are to be disregarded under this paragraph are less than £15.

9.—(1) In a case where paragraphs 4, 6, 7 and 9 do not apply to the applicant, £20 of earnings derived from one or more employments as—
(a) a part-time fire-fighter employed by a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004(a) or a scheme to which section 4 of that Act applies;
(b) a part-time fire-fighter employed by the Scottish Fire and Rescue Service established under section 1A of the Fire (Scotland) Act 2005;
(c) an auxiliary coastguard in respect of coast rescue activities;
(d) a person engaged part-time in the manning or launching of a life boat;
(e) a member of any territorial or reserve force prescribed in Part I of Schedule 6 to the Social Security (Contributions) Regulations 2001; but, notwithstanding paragraph 35 (calculation of income and capital of members of applicant's family and of a polygamous marriage), if this paragraph applies to an applicant it must not apply to his partner except to the extent specified in sub-paragraph (2).

(2) If the applicant's partner is engaged in employment—
(a) specified in sub-paragraph (1), so much of his earnings as would not in aggregate with the amount of the applicant's earnings disregarded under this paragraph exceed £20;
(b) other than one specified in sub-paragraph (1), so much of his earnings from that employment up to £15 as would not in aggregate with the applicant's earnings disregarded under this paragraph exceed £20.

10. Where the applicant is engaged in one or more employments specified in paragraph 9(1), but his earnings derived from such employments are less than £20 in any week and he is also engaged in any other employment, so much of his earnings from that other employment, up to £10 if he is a single applicant, or up to £15 if he has a partner, as would not in aggregate with the amount of his earnings disregarded under paragraph 9 exceed £20.

11. In a case to which none of the paragraphs 4 to 10 of this Schedule applies, £10.

12.—(1) Where—
(a) the applicant (or if the applicant is a member of a couple, at least one member of that couple) is a person to whom sub-paragraph (5) of this paragraph applies;
(b) the Secretary of State is satisfied that that person is undertaking exempt work as defined in subparagraph
(6) of this paragraph; and
(c) paragraph 14 of this Schedule does not apply, the amount specified in sub-paragraph (7) of this paragraph ("the specified amount").

(2) Where this paragraph applies, paragraphs 4 to 11 of this Schedule do not apply; but in any case where the applicant is a lone parent, and the specified amount would be less than the amount specified in paragraph 5 of this Schedule, then paragraph 5 applies instead of this paragraph.

(3) Notwithstanding paragraph 35 of this scheme (calculation of income and capital of members of applicant's family and of a polygamous marriage), if sub-paragraph (1) of this paragraph applies to one member of a couple ("A") it does not apply to the other member of that couple ("B") except to the extent provided in sub-paragraph (4).

(4) Where A's earnings are less than the specified amount, there must also be disregarded so much of B's earnings as would not when aggregated with A's earnings exceed the specified amount; but the amount of B's earnings which may be disregarded under this sub-paragraph is limited to a maximum of £20 unless the Secretary of State is satisfied that B is also undertaking exempt work.

(5) This sub-paragraph applies to a person who is—
(a) in receipt of a contributory employment and support allowance;
(b) in receipt of incapacity benefit;
(c) in receipt of severe disablement allowance; or
(d) being credited with earnings on the grounds of incapacity for work or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975.

(6) "Exempt work" means work of the kind described in—
(a) regulation 45(2), (3) or (4) of the Employment and Support Allowance Regulations 2008 or regulation 39(1)(a),(b) or (c) of the Employment and Support Allowance Regulations 2013 ; or (as the case may be)
(b) regulation 17(2), (3) or (4) of the Social Security (Incapacity for Work) (General) Regulations 1995, and, in determining for the purposes of this paragraph whether an applicant or a member of a couple is
undertaking any type of exempt work, it is immaterial whether that person or their partner is also undertaking other work.

(7) The specified amount is the amount of money from time to time mentioned in any provision referred to in sub-paragraph (6) by virtue of which the work referred to in sub-paragraph (1) is exempt (or, where more than one such provision is relevant and those provisions mention different amounts of money, the highest of those amounts).

13. Any amount or the balance of any amount which would fall to be disregarded under paragraph 23 or 24 of Schedule 8 had the applicant's income which does not consist of earnings been sufficient to entitle him to the full disregard thereunder.

14. Where an applicant is on income support, an income-based jobseeker's allowance or an income-related employment and support allowance, his earnings.

15. Any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of those earnings.

16. Where a payment of earnings is made in a currency other than Sterling, any banking charge or commission payable in converting that payment into Sterling.

17. Any earnings of a child or young person.

18.—(1) In a case where the applicant is a person who satisfies at least one of the conditions set out in subparagraph (2), and his net earnings equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of his earnings that falls to be disregarded under paragraphs 4 to 12 must be increased by £37.10.
(2) The conditions of this sub-paragraph are that—
(a) the applicant, or if he is a member of a couple, either the applicant or his partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002
applies; or
(b) the applicant—
(i) is, or if he is a member of a couple, at least one member of that couple is aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or
(ii) is a member of a couple and—
(aa) at least one member of that couple, is engaged in remunerative work for on average not less than 16 hours per week; and
(bb) his family includes at least one child or young person; or
(iii) is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or
(iv) is, or if he is a member of a couple, at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week; and—
(aa) the applicant's applicable amount includes a disability premium under paragraph 9, the work-related activity component under paragraph 21 or the support component under paragraph 22 of Schedule 3 respectively;
(bb) where he is a member of a couple, at least one member of that couple satisfies the qualifying conditions for the disability premium or either of the components referred to in paragraph (aa) above and is engaged in remunerative work for on average not less than 16 hours per week; or
(c) the applicant is, or if he has a partner, one of them is, a person to whom regulation 18(3) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (eligibility for 50 plus element)
applies, or would apply if an application for working tax credit were to be made in his case.

(3) The following are the amounts referred to in sub-paragraph (1)—
(a) the amount calculated as disregardable from the applicant's earnings under paragraphs 4 to 12 of this Schedule;
(b) the amount of child care charges calculated as deductible under paragraph 60(1)(c) of this scheme; and
(c) £37.10.

(4) The provisions of paragraph 10 of this scheme (remunerative work) apply in determining whether or not a person works for on average not less than 30 hours per week, but as if the reference to 16 hours in subparagraph (1) of that paragraph were a reference to 30 hours.

19. In this Schedule "part-time employment" means employment in which the person is engaged on average for less than 16 hours a week.

20. Where a person is in receipt of Universal Credit, no disregard will be made from the amount of earnings used to calculate Universal Credit, other than those specified in paragraph 39 of this scheme. The amount of earnings used to calculate the Universal Credit award, subject only to any additional disregards set out in paragraph 39, and is then treated as earnings in calculating Local Council Tax Support.

1. Any payment made to the applicant in respect of any child care, travel or other expenses incurred, or to be incurred, by him in respect of his participation in the Work for Your Benefit Pilot Scheme.

2. Any payment made to the applicant in respect of any travel or other expenses incurred, or to be incurred, by him in respect of his participation in the Mandatory Work Activity Scheme.

3. Any payment made to the applicant in respect of any travel or other expenses incurred, or to be incurred, by him in respect of his participation in the Employment, Skills and Enterprise Scheme or any scheme arising under the Jobseeker's Allowance (Schemes for Assisting People to Obtain Employment) regulations 2013.

4. Any amount paid by way of tax on income which is to be taken into account under paragraph 56 (calculation of income other than earnings: persons who are not pensioners).

5. Any payment in respect of any expenses incurred or to be incurred by an applicant who is—
(a) engaged by a charitable or voluntary organisation, or
(b) a volunteer,
if he otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under paragraph 58 (5) (notional income).

6. Any payment in respect of expenses arising out of the applicant's participation in a service user group.

7. In the case of employment as an employed earner, any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment.

8. Where an applicant is on income support, an income-based jobseeker's allowance or an income-related employment and support allowance, the whole of his income.

9. Where the applicant is a member of a joint-claim couple for the purposes of the Jobseekers Act and his partner is on an income-based jobseeker's allowance, the whole of the applicant's income.

10. Where the applicant, or the person who was the partner of the applicant on 31st March 2003, was entitled on that date to income support or an income-based jobseeker's allowance but ceased to be so entitled on or before 5th April 2003 by virtue only of regulation 13 of the Housing Benefit (General) Amendment (No 3) Regulations 1999 as in force at that date, the whole of his income.

11. Any disability living allowance or personal independence payment adult disability payment or an AFIP.

12. Any concessionary payment made to compensate for the non-payment of—
(a) any payment specified in paragraph 11 or 14 of this schedule;
(b) income support;
(c) an income-based jobseeker's allowance;
(d) an income-related employment and support allowance.

13. Any mobility supplement under article 20 of the Naval, Military and Air Forces Etc (Disablement and Death) Service Pensions Order 2006 (including such a supplement by virtue of any other scheme or order) or under article 25A of the Personal Injuries (Civilians) Scheme 1983 or any payment intended to compensate for the non-payment
of such a supplement.

14. Any attendance allowance.

15. Any payment to the applicant as holder of the Victoria Cross or of the George Cross or any analogous payment.

16.—(1) Any payment—
(a) by way of an education maintenance allowance made pursuant to—
(i) regulations made under section 518 of the Education Act 1996 (payment of school expenses; grant of scholarships etc);
(ii) regulations made under section 49 or 73(f) of the Education (Scotland) Act 1980 (power to assist persons to take advantage of educational facilities);
(iii) directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992;
(b) corresponding to such an education maintenance allowance, made pursuant to—
(i) section 14 or section 181 of the Education Act 2002 (power of Secretary of State and National Assembly for Wales to give financial assistance for purposes related to education or childcare, and allowances in respect of education or training); or
(ii) regulations made under section 181 of that Act; or
(c) in England, by way of financial assistance made pursuant to section 14 of the Education Act 2002.

(2) Any payment, other than a payment to which sub-paragraph (1) applies, made pursuant to—
(a) regulations made under section 518 of the Education Act 1996;
(b) regulations made under section 49 of the Education (Scotland) Act 1980; or
(c) directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992, in respect of a course of study attended by a child or a young person or a person who is in receipt of an education maintenance allowance or other payment made pursuant to any provision specified in sub-paragraph (1).

17. Any payment made to the applicant by way of a repayment under regulation 11(2) of the Education (Teacher Student Loans) (Repayment etc) Regulations 2002.

18.—(1) Any payment made pursuant to section 2 of the 1973 Act or section 2 of the Enterprise and New Towns (Scotland) Act 1990 except a payment—
(a) made as a substitute for income support, a jobseeker's allowance, incapacity benefit, severe disablement allowance or an employment and support allowance;
(b) of an allowance referred to in section 2(3) of the Employment and Training Act 1973 or section 2(5) of the Enterprise and New Towns (Scotland) Act 1990; or
(c) intended to meet the cost of living expenses which relate to any one or more of the items specified in sub-paragraph (2) whilst an applicant is participating in an education, training or other scheme to help him enhance his employment prospects unless the payment is a Career Development Loan paid pursuant to section 2 of the 1973 Act and the period of education or training or the scheme, which is supported by that loan, has been completed.

(2) The items specified in this sub-paragraph for the purposes of sub-paragraph (1)(c) are food, ordinary clothing or footwear, household fuel or rent of the applicant or, where the applicant is a member of a family, any other member of his family, or any Council Tax or water charges for which that applicant or member is liable.

19.—(1) Subject to sub-paragraph (2), any of the following payments—
(a) a charitable payment;
(b) a voluntary payment;
(c) a payment (not falling within paragraph (a) or (b) above) from a trust whose funds are derived from a payment made in consequence of any personal injury to the applicant;
(d) a payment under an annuity purchased—
(i) pursuant to any agreement or court order to make payments to the applicant; or
(ii) from funds derived from a payment made, in consequence of any personal injury to the applicant; or
(e) a payment (not falling within paragraphs (a) to (d)) received by virtue of any agreement or court order to make payments to the applicant in consequence of any personal injury to the applicant.

(2) Sub-paragraph (1) shall not apply to a payment which is made or due to be made by—
(a) a former partner of the applicant, or a former partner of any member of the applicant's family; or
(b) the parent of a child or young person where that child or young person is a member of the applicant's family.

20. (1) Subject to paragraph 40 of this Schedule, the total of any of the items falling within sub-paragraphs (a) (b) and (c) following, namely—
(a) a war disablement pension (except insofar as such a pension falls to be disregarded under paragraph13 or 14);
(b) a war widow's pension or war widower's pension;
(c) a pension payable to a person as a widow, widower or surviving civil partner under any power of His Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown;
(d) a guaranteed income payment and, if the amount of that payment has been abated to less than £10 by a pension or payment falling within article 31(1)(a) or (b) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005, so much of that pension or payment as would not, in aggregate with the amount of any guaranteed income payment disregarded, exceed £10;
(e) a payment made to compensate for the non-payment of such a pension or payment as is mentioned in any of the preceding sub-paragraphs;
(f) a pension paid by the government of a country outside Great Britain which is analogous to any of the pensions or payments mentioned in paragraphs (a) to (d) above;
(g) pension paid to victims of National Socialist persecution under any special provision made by the law of the Federal Republic of Germany, or any part of it, or of the Republic of Austria.

21. Subject to paragraph 40 of this Schedule, £15 of any—
(a) widowed mother's allowance paid pursuant to section 37 of the Act;
(b) widowed parent's allowance paid pursuant to section 39A of the Act.

21a. Any payment of bereavement support payment for the period of 1 month from the date of payment.

22.—(1) Any income derived from capital to which the applicant is or is treated under paragraph 73 (capital jointly held) as beneficially entitled but, subject to sub-paragraph (2), not income derived from capital
disregarded under paragraphs 4, 5, 7, 11, 17 or 30 to 33 of Schedule 13.

(2) Income derived from capital disregarded under paragraphs 5, 7 or 30 to 33 of Schedule 10 but only to the extent of—
(a) any mortgage repayments made in respect of the dwelling or premises in the period during which that income accrued; or
(b) any Council Tax or water charges which the applicant is liable to pay in respect of the dwelling or premises and which are paid in the period during which that income accrued.

(3) The definition of "water charges" in Section 1 paragraph 2(1) of this scheme applies to sub-paragraph (2) of this paragraph with the omission of the words "in so far as such charges are in respect of the dwelling which a person occupies as his home".

23. Where the applicant makes a parental contribution in respect of a student attending a course at an establishment in the United Kingdom or undergoing education in the United Kingdom, which contribution has been assessed for the purposes of calculating—
(a) under, or pursuant to regulations made under powers conferred by, sections 1 or 2 of the Education Act 1962 or section 22 of the Teaching and Higher Education Act 1998, that student's award;
(b) under regulations made in exercise of the powers conferred by section 49 of the Education (Scotland) Act 980, that student's bursary, scholarship, or other allowance under that section or under regulations made in exercise of the powers conferred by section 73 of that Act of 1980, any payment to that student under that section; or
(c) the student's student loan, an amount equal to the weekly amount of that parental contribution, but only in respect of the period for which that contribution is assessed as being payable.

24.—(1) Where the applicant is the parent of a student aged under 25 in advanced education who either—
(a) is not in receipt of any award, grant or student loan in respect of that education; or
(b) is in receipt of an award under section 2 of the Education Act 1962 (discretionary awards) or an award bestowed by virtue of the Teaching and Higher Education Act 1998, or regulations made thereunder, or a bursary, scholarship or other allowance under section 49(1) of the Education (Scotland) Act 1980, or a payment under section 73 of that Act of 1980, and the applicant makes payments by way of a contribution towards the student's maintenance, other than a parental contribution falling within paragraph 23 of this Schedule, an amount specified in sub-paragraph (2) in respect of each week during the student's term.

(2) For the purposes of sub-paragraph (1), the amount shall be equal to—
(a) the weekly amount of the payments; or
(b) the amount by way of a personal allowance for a single applicant under 25 less the weekly amount of any award, bursary, scholarship, allowance or payment referred to in sub-paragraph (1)(b), whichever is less.

25. Any payment made to the applicant by a child or young person or a non dependant.

26. Where the applicant occupies a dwelling as his home and the dwelling is also occupied by a person other than one to whom paragraph 25 or 27 of this Schedule refers and there is a contractual liability to make payments to the applicant in respect of the occupation of the dwelling by that person or a member of his family—
(a) where the aggregate of any payments made in respect of any one week in respect of the occupation of the dwelling by that person or a member of his family, or by that person and a member of his family, is less than £20, the whole of that amount; or
(b) where the aggregate of any such payments is £20 or more per week, £20.

27.—(1) Where the applicant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation, an amount, in respect of each person for which such accommodation is provided for the whole or any part of a week, equal to—
(a) where the aggregate of any payments made in respect of any one week in respect of such accommodation provided to such person does not exceed £20, 100 per cent of such payments;
(b) where the aggregate of any such payments exceeds £20, £20 and 50 per cent of the excess over £20.

28.—(1) Any income in kind, except where paragraph 56 (10)(b) of this scheme (provision of support under section 95 or 98 of the Immigration and Asylum Act in the calculation of income other than earnings) applies.
(2) The reference in sub-paragraph (1) to "income in kind" does not include a payment to a third party made in respect of the applicant which is used by the third party to provide benefits in kind to the applicant.

29. Any income which is payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of that income.

30.—(1) Any payment made to the applicant in respect of a person who is a member of his family—
(a) pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002 or in accordance or with a scheme approved by the Scottish Ministers under section 51A of the Adoption (Scotland) Act 1978 (schemes for payments of allowances to adopters) or in accordance with an adoption allowance scheme made under section 71 of the Adoption and Children (Scotland) Act 2007 (adoption allowances schemes);
(b) which is a payment made by a local authority in pursuance of section 15(1) of, and paragraph 15 of Schedule 1 to, the Children Act 1989 (local authority contribution to a child's maintenance where the child is living with a person as a result of a residence order) or in Scotland section 50 of the Children Act 1975 (payments towards maintenance of children);
(c) which is a payment made by an authority, as defined in Article 2 of the Children Order, in pursuance of Article 15 of, and paragraph 17 of Schedule 1 to, that Order (contribution by an authority to child's maintenance);
(d) in accordance with regulations made pursuant to section 14F of the Children Act 1989 (special guardianship support services);

(2) Any payment, other than a payment to which sub-paragraph (1)(a) applies, made to the applicant pursuant
to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002.

31. Any payment made to the applicant with whom a person is accommodated by virtue of arrangements made—
(a) by a local authority under—
(i) section 23(2)(a) of the Children Act 1989 (provision of accommodation and maintenance for a child whom they are looking after),
(ii) section 26 of the Children (Scotland) Act 1995 (manner of provision of accommodation to child looked after by local authority), or
(iii) regulations 33 or 51 of the Looked After Children (Scotland) Regulations 2009 (fostering and kinship care allowances and fostering allowances); or
(b) by a voluntary organisation under section 59(1)(a) of the Children Act 1989 (provision of accommodation by voluntary organisations).

32. Any payment made to the applicant or his partner for a person ("the person concerned"), who is not normally a member of the applicant's household but is temporarily in his care, by—
(a) a health authority;
(b) a local authority but excluding payments of housing benefit made in respect of the person concerned;
(c) a voluntary organisation;
(d) the person concerned pursuant to section 26(3A) of the National Assistance Act 1948;
(e) a primary care trust established under section 16A of the National Health Service Act 1977 or established by an order made under section 18(2)(c) of the National Health Service Act 2006; or
(f) a Local Health Board established under section 16BA of the National Health Service Act 1977 or established by an order made under section 11 of the National Health Service (Wales) Act 2006.
(g) a clinical commissioning group or the NHS Commissioning Board.

33. Any payment made by a local authority in accordance with section 17, 23B, 23C or 24A of the Children Act 1989 or, as the case may be, section 12 of the Social Work (Scotland) Act 1968 or section 22, 29 or 30 of the Children (Scotland) Act 1995 (provision of services for children and their families and advice and assistance to certain children).

34.—(1) Subject to sub-paragraph (2), any payment (or part of a payment) made by a local authority in accordance with section 23C of the Children Act 1989 or section 29 of the Children (Scotland) Act 1995 (local authorities' duty to promote welfare of children and powers to grant financial assistance to persons in, or formerly in, their care) to a person ("A") which A passes on to the applicant.

(2) Sub-paragraph (1) applies only where A—
(a) was formerly in the applicant's care, and
(b) is aged 18 or over, and
(c) continues to live with the applicant.

35.—(1) Subject to sub-paragraph (2), any payment received under an insurance policy taken out to insure against the risk of being unable to maintain repayments—
(a) on a loan which is secured on the dwelling which the applicant occupies as his home; or
(b) under a regulated agreement as defined for the purposes of the Consumer Credit Act 1974 or under a hire-purchase agreement or a conditional sale agreement as defined for the purposes of Part 3 of the Hire-Purchase Act 1964.

(2) A payment referred to in sub-paragraph (1) shall only be disregarded to the extent that the payment received under that policy does not exceed the amounts, calculated on a weekly basis, which are used to—
(a) maintain the repayments referred to in sub-paragraph (1)(a) or, as the case may be, (b); I'm and
(b) meet any amount due by way of premiums on—
(i) that policy; or
(ii) in a case to which sub-paragraph (1)(a) applies, an insurance policy taken out to insure against loss or damage to any building or part of a building which is occupied by the applicant as his home and which is required as a condition of the loan referred to in sub-paragraph (1)(a).

36. Any payment of income which by virtue of paragraph 40 of this scheme (income treated as capital) is to be treated as capital.

37. Any -
(a) social fund payment made pursuant to the authority's scheme that replaces the Social Fund as provided for under part 8 of the SSCBA.
(b) occasional assistance

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

39. Where a payment of income is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.

40. The total of an applicant's income or, if he is a member of a family, the family's income and the income of any person which he is treated as possessing under paragraph 35(2) (calculation of income and capital of members of applicant's family and of a polygamous marriage) to be disregarded under paragraph 79(2)(b) and paragraph 80(1)(d) of this scheme (calculation of covenant income where a contribution assessed, covenant income where no grant income or no contribution is assessed), paragraph 83(2) of this scheme (treatment of student loans), paragraph 84(3) of this scheme (treatment of payments from access funds) and paragraphs 20 and 21 of this schedule shall in no case exceed £20 per week.

41.—(1) Any payment made under or by any of the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Independent Living Fund (2006), the Grenfell Tower's Discretionary Fund, any voluntary interim compensation payments by Royal Borough of Kensington and Chelsea for personal possessions and any discretionary welfare provision, and any payment made by the National Emergency Trust (NET), and any payment made by the Victims of Overseas Terrorism Compensation Scheme, and any Post Office compensation payment, and any vaccine damage payment, and any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme; Any payment made under or by any of the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation or the Independent Living Fund (2006).

(2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts to which subparagraph (1) refers and which is made to or for the benefit of—
(a) that person's partner or former partner from whom he is not, or where that person has died was not, estranged or divorced or with whom he has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person's death;
(b) any child who is a member of that person's family or who was such a member and who is a member of the applicant's family; or
(c) any young person who is a member of that person's family or who was such a member and who is a member of the applicant's family.

(3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced or, where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death, which derives from a payment made under or by any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of—
(a) the person who is suffering from haemophilia or who is a qualifying person;
(b) any child who is a member of that person's family or who was such a member and who is a member of the applicant's family; or
(c) any young person who is a member of that person's family or who was such a member and who is a member of the applicant's family.

(4) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts to which subparagraph (1) refers, where—
(a) that person has no partner or former partner from whom he is not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child or young person who is or had been a member of that person's family; and
(b) the payment is made either—
(i) to that person's parent or step-parent, or
(ii) where that person at the date of the payment is a child, a young person or a student who has not completed his full-time education and has no parent or step-parent, to his guardian, but only for a period from the date of the payment until the end of two years from that person's death.

(5) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts to which sub-paragraph (1) refers, where—
(a) that person at the date of his death (the relevant date) had no partner or former partner from whom he was not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child or young person who was or had been a member of his family; and
(b) the payment is made either—
(i) to that person's parent or step-parent, or
(ii) where that person at the relevant date was a child, a young person or a student who had not completed his full-time education and had no parent or step-parent, to his guardian, but
only for a period of two years from the relevant date.

(6) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any income which derives from any payment of income or capital made under or deriving from any of the Trusts.

(7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts shall be construed as including a reference to the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the London Bombings Relief Charitable Fund, the Grenfell Towers Residents' Discretionary Fund, any voluntary interim compensation payments by Royal Borough of Kensington and Chelsea for personal possessions and any voluntary welfare provision paid and any payments made by the National Emergencies Trust (NET), and any payment made by the Victims of Overseas Terrorism Compensation Scheme, and any Post Office compensation payment and any vaccine damage payment, any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme.

42. Any housing benefit.

43. Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.

44. Any payment to a juror or witness in respect of attendance at a court other than compensation for loss of earnings or for the loss of a benefit payable under the benefit Acts.

45. Any payment in consequence of a reduction of Council Tax under section 13A(1)(c) of the 1992 Act (reduction of liability for Council Tax).

46.—(1) Any payment or repayment made—
(a) as respects England, under regulation 5, 6 or 12 of the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003 (travelling expenses and health service supplies);
(b) as respects Wales, under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 (travelling expenses and health service supplies);
(c) as respects Scotland, under regulation 3, 5 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No 2) Regulations 2003 (travelling expenses and health service
supplies).

(2) Any payment or repayment made by the Secretary of State for Health, the Scottish Ministers or the Welsh Ministers which is analogous to a payment or repayment mentioned in sub-paragraph (1).

47. Any payment made to such persons entitled to receive benefits as may be determined by or under a scheme made pursuant to section 13 of the Social Security Act 1988 in lieu of vouchers or similar arrangements in connection with the provision of those benefits (including payments made in place of healthy start vouchers, milk tokens or the supply of vitamins).

48. Any payment made by either the Secretary of State for Justice or by the Scottish Ministers under a scheme established to assist relatives and other persons to visit persons in custody.

49.—(1) Where an applicant's family includes at least one child or young person, £15 of any payment of maintenance, other than child maintenance, whether under a court order or not, which is made or due to be made by the applicant's former partner, or the applicant's partner's former partner.

(2) For the purpose of sub-paragraph (1) where more than one maintenance payment falls to be taken into account in any week, all such payments shall be aggregated and treated as if they were a single payment.
(3) A payment made by the Secretary of State in lieu of maintenance shall, for the purpose of sub-paragraph (1), be treated as a payment of maintenance made by a person specified in sub-paragraph (1).

50.—(1) Any payment of child maintenance made or derived from a liable relative where the child or young person in respect of whom the payment is made is a member of the applicant's family, except where the person making the payment is the applicant or the applicant's partner.

(2) In paragraph (1)—
"child maintenance" means any payment towards the maintenance of a child or young person, including any payment made voluntarily and payments made under—
(a) the Child Support Act 1991;
(b) the Child Support (Northern Ireland) Order 1991;
(c) a court order;
(d) a consent order;
(e) a maintenance agreement registered for execution in the Books of Council and Session or the sheriff court books;
"liable relative" means a person listed in regulation 54 (interpretation) of the Income Support (General) Regulations 1987, other than a person falling within sub-paragraph (d) of that definition.

51. Any payment (other than a training allowance) made, whether by the Secretary of State or any other person, under the Disabled Persons (Employment) Act 1944 to assist disabled persons to obtain or retain employment despite their disability.

52. Any guardian's allowance.

53.—(1) If the applicant is in receipt of any benefit under Part 2, 3 or 5 of the SSCBA, any increase in the rate of that benefit arising under Part 4 (increases for dependants) or section 106(a) (unemployability supplement) of that Act, where the dependant in respect of whom the increase is paid is not a member of the applicant's family.

(2) If the applicant is in receipt of any pension or allowance under Part 2 or 3 of the Naval, Military and Air Forces Etc (Disablement and Death) Service Pensions Order 2006, any increase in the rate of that pension or allowance under that Order, where the dependant in respect of whom the increase is paid is not a member of the applicant's family.

54. Any supplementary pension under article 23(2) of the Naval, Military and Air Forces Etc (Disablement and Death) Service Pensions Order 2006 (pensions to surviving spouses and surviving civil partners) and any analogous payment made by the Secretary of State for Defence to any person who is not a person entitled under that Order.

55. In the case of a pension awarded at the supplementary rate under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to widows, widowers or surviving civil partners), the sum specified in
paragraph 1(c) of Schedule 4 to that Scheme.

56.—(1) Any payment which is—
(a) made under any of the Dispensing Instruments to a widow, widower or surviving civil partner of a person—
(i) whose death was attributable to service in a capacity analogous to service as a member of the armed forces of the Crown; and
(ii) whose service in such capacity terminated before 31st March 1973; and
(b) equal to the amount specified in article 23(2) of the Naval, Military and Air Forces Etc (Disablement and Death) Service Pensions Order 2006.

(2) In this paragraph "the Dispensing Instruments" means the Order in Council of 19th December 1881, the Royal Warrant of 27th October 1884 and the Order by His Majesty of 14th January 1922 (exceptional grants of pay, non-effective pay and allowances).

57. Any Council Tax benefit to which the applicant is entitled for any period prior to 1st April 2013.

58. Except in a case which falls under sub-paragraph (1) of paragraph 18 of Schedule 7, where the applicant is a person who satisfies any of the conditions of subparagraph (2) of that paragraph, any amount of working tax credit up to £37.10.

59. Any payment made under section 12B of the Social Work (Scotland) Act 1968, or under sections 12A to 12D of the National Health Service Act 2006 (direct payments for health care) or under regulations made under section 57 of the Health and Social Care Act 2001 (direct payments).

60.—(1) Subject to sub-paragraph (2), in respect of a person who is receiving, or who has received, assistance under the self-employment route, any payment to that person—
(a) to meet expenses wholly and necessarily incurred whilst carrying on the commercial activity;
(b) which is used or intended to be used to maintain repayments on a loan taken out by that person for the purpose of establishing or carrying on the commercial activity, in respect of which such assistance is or was received.

(2) Sub-paragraph (1) shall apply only in respect of payments which are paid to that person from the special account.

61.—(1) Any payment of a sports award except to the extent that it has been made in respect of any one or more of the items specified in sub-paragraph (2).

(2) The items specified for the purposes of sub-paragraph (1) are food, ordinary clothing or footwear, household fuel or rent of the applicant or where the applicant is a member of a family, any other member of his family, or any Council Tax or water charges for which that applicant or member is liable.

(3) For the purposes of sub-paragraph (2) "food" does not include vitamins, minerals or other special dietary supplements intended to enhance the performance of the person in the sport in respect of which the award was made.

62. Where the amount of subsistence allowance paid to a person in a reduction week exceeds the amount of income-based jobseeker's allowance that person would have received in that reduction week had it been payable to him, less 50p, that excess amount.

63. In the case of an applicant participating in an employment zone programme, any discretionary payment made by an employment zone contractor to the applicant, being a fee, grant, loan or otherwise.

64. Any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001.

65.—(1) Any payment made by a local authority or by the Welsh Ministers, to or on behalf of the applicant or his partner relating to a service which is provided to develop or sustain the capacity of the applicant or his partner to live independently in his accommodation.

(2) For the purposes of sub-paragraph (1) "local authority" includes, in England, a county council.

66. Any payment of child benefit.

67. Any payment made to replace any amounts of benefit lost due to the removal of the severe disability premium from Universal Credit.

68. Any payment made under the Energy Rebate Scheme 2022.

69. Any payment made in connection with the Homes for Ukraine scheme.

Part 1 - Capital to be disregarded

1. Any premises acquired for occupation by the applicant which he intends to occupy as his home within 26 weeks of the date of acquisition or such longer period as is reasonable in the circumstances to enable the applicant to obtain possession and commence occupation of the premises.

2. Any premises which the applicant intends to occupy as his home, and in respect of which he is taking steps to obtain possession and has sought legal advice, or has commenced legal proceedings, with a view to obtaining possession, for a period of 26 weeks from the date on which he first sought such advice or first commenced such proceedings whichever is the earlier, or such longer period as is reasonable in the circumstances to enable him to obtain possession and commence occupation of those premises.

3. Any premises which the applicant intends to occupy as his home to which essential repairs or alterations are required in order to render them fit for such occupation, for a period of 26 weeks from the date on which the applicant first takes steps to effect those repairs or alterations, or such longer period as is necessary to enable those repairs or alterations to be carried out.

4. Any premises occupied in whole or in part—
(a) by a person who is a relative of the applicant or his partner as his home where that person has attained the qualifying age for state pension credit or is incapacitated;
(b) by the former partner of the applicant as his home; but this provision does not apply where the former partner is a person from whom the applicant is estranged or divorced or with whom he had formed a civil partnership that has been dissolved.

5. Any future interest in property of any kind, other than land or premises in respect of which the applicant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies.

6. Where an applicant has ceased to occupy what was formerly the dwelling occupied as the home following his estrangement or divorce from his former partner or the dissolution of a civil partnership with his former partner, that dwelling for a period of 26 weeks from the date on which he ceased to occupy that dwelling or, where the dwelling is occupied as the home by the former partner who is a lone parent, for so long as it is so occupied.

7. Any premises where the applicant is taking reasonable steps to dispose of the whole of his interest in those premises, for a period of 26 weeks from the date on which he first took such steps, or such longer period as is reasonable in the circumstances to enable him to dispose of those premises.

8. All personal possessions.

9. The assets of any business owned in whole or in part by the applicant and for the purposes of which he is engaged as a self-employed earner or, if he has ceased to be so engaged, for such period as may be reasonable in the circumstances to allow for disposal of those assets.

10. The assets of any business owned in whole or in part by the applicant if—
(a) he is not engaged as a self-employed earner in that business by reason of some disease or bodily or mental disablement; but
(b) he intends to become engaged (or, as the case may be, re-engaged) as a self-employed earner in that business as soon as he recovers or is able to become engaged, or reengaged, in that business, for a period of 26 weeks from the date on which the application for a reduction under this scheme is made or, if it is unreasonable to expect him to become engaged or re-engaged in that business within that period, for such longer period as is reasonable in the circumstances to enable him to become so engaged or re-engaged.

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

12. The value of any funeral plan contract; and for this purpose, "funeral plan contract" means a contract under which—
(a) the applicant makes one or more payments to another person ("the provider");
(b) the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom for the applicant on his death; and
(c) the sole purpose of the plan is to provide or secure the provision of a funeral for the applicant on his death.

13. Where an ex-gratia payment has been made by the Secretary of State on or after 1st February 2001 in consequence of the imprisonment or internment of—
(a) the applicant;
(b) the applicant's partner;
(c) the applicant's deceased spouse or deceased civil partner; or
(d) the applicant's partner's deceased spouse or deceased civil partner, by the Japanese during the Second World War, an amount equal to that payment.

14.—(1) Subject to sub-paragraph (2), the amount of any trust payment made to an applicant or an applicant's partner who is—
(a) a diagnosed person;
(b) a diagnosed person's partner or was a diagnosed person's partner at the time of the diagnosed person's death; or
(c) a parent of a diagnosed person, a person acting in place of the diagnosed person's parents or a person who was so acting at the date of the diagnosed person's death.

(2) Where a trust payment is made to—
(a) a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph applies for the period beginning on the date on which the trust payment is made and ending on the date on which that person dies;
(b) a person referred to in sub-paragraph (1)(c), that sub-paragraph applies for the period beginning on the date on which the trust payment is made and ending two years after that date.

(3) Subject to sub-paragraph (4), the amount of any payment by a person to whom a trust payment has been made or of any payment out of the estate of a person to whom a trust payment has been made, which is made to an applicant or an applicant's partner who is—
(a) the diagnosed person;
(b) a diagnosed person's partner or was a diagnosed person's partner at the date of the diagnosed person's death; or
(c) a parent of a diagnosed person, a person acting in place of the diagnosed person's parents or a person who was so acting at the date of the diagnosed person's death.

(4) Where a payment such as referred to in sub-paragraph (3) is made to—
(a) a person referred to in sub-paragraph (3)(a) or (b), that sub-paragraph applies for the period beginning on the date on which the payment is made and ending on the date on which that person dies;
(b) a person referred to in sub-paragraph (3)(c), that sub-paragraph applies for the period beginning on the date on which the payment is made and ending two years after that date.

(5) In this paragraph, a reference to a person—
(a) being the diagnosed person's partner;
(b) acting in place of the diagnosed person's parents, at the date of the diagnosed person's death includes a person who would have been such a person or a person who would have been so acting, but for the diagnosed person residing in a care home or an independent hospital.

(6) In this paragraph—
"diagnosed person" means a person who has been diagnosed as suffering from, or who, after his death, has been diagnosed as having suffered from, variant Creutzfeldt-Jakob disease;
"relevant trust" means a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeldt-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;
"trust payment" means a payment under a relevant trust.

15. The amount of any payment, other than a war pension, to compensate for the fact that the applicant, the applicant's partner, the applicant's deceased spouse or civil partner or the applicant's partner's deceased spouse or civil partner—
(a) was a slave labourer or a forced labourer;
(b) had suffered property loss or had suffered personal injury; or
(c) was a parent of a child who had died, during the Second World War.

16.—(1) Any payment made under or by—
(a) 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, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the London Bombings Relief Charitable Fund, The Windrush Compensation Scheme, the National Emergencies Trust, the Victims of Overseas Terrorism Compensation Scheme; or
(b) the Independent Living Fund (2006).
(1A) Any Grenfell Tower support payment;
(1B) Any payment made by the Child Migrant's Trust (registered charity number 117179) under the scheme for former British child migrants
(1C) Any historical child abuse payment
(1D) Any Windrush payment
(1E) Any the Victims of Overseas Terrorism Compensation Scheme payment.
(1F) Any Post Office compensation payment;
(1G) Any vaccine damage payment.
(1H) Any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme.
(1I) Any bereavement support payment under section 30 of the Pensions Act 2014(a)

(2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush payment and which is made to or for the benefit of that person's partner or former partner—
(a) from whom he is not, or where that person has died was not, estranged or divorced, or
(b) with whom he has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person's death.

(3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person which derives from a payment made under or by any of the Trusts or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush payment and which is made to or for the benefit of the person who is suffering from haemophilia or who is a qualifying person.

(4) Sub-paragraph (3) does not apply if—
(a) the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced, or
(b) where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death.

(5) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush payment, where—
(a) that person has no partner or former partner from whom he is not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child who is or had been a member of that person's household; and
(b) the payment is made either—
(i) to that person's parent or step-parent; or
(ii) where that person at the date of the payment is a child or a student who has not completed his full-time education and has no parent or step-parent, to any person standing in the place of
his parent, but only for a period from the date of the payment until the end of two years from that person's death.

(6) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts, or from a Grenfell Tower support payment where—
(a) that person at the date of his death ("the relevant date") had no partner or former partner from whom he was not estranged or divorced or with whom he had formed a civil partnership that had not
been dissolved, nor any child who was or had been a member of his household; and
(b) the payment is made either—
(i) to that person's parent or step-parent; or
(ii) where that person at the relevant date was a child or a student who had not completed his full-time education and had no parent or step-parent, to any person standing in place of his parent, but only for a period of two years from the relevant date.

(7) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any capital resource which derives from -
(a) any payment of income or capital made under or deriving from any of the Trusts; or
(b) a Grenfell Tower support payment; or
(c) a historical child abuse payment or a Windrush payment
(d) any the Victims of Overseas Terrorism Compensation Scheme payment.
(e) any Post Office compensation payment;
(f) any vaccine damage payment.
(g) any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme.
(h) any bereavement support payment under section 30 of the Pensions Act 2014(a)

16A. Any payment made under, or by, a trust which is approved by the Secretary of State and which is established for the purpose of giving relief and assistance to a disabled person whose disabilities were caused by their mother having taken a preparation containing the drug known as Thalidomide during her pregnancy.

16B. Any payment of a widowed parent's allowance made pursuant to section 39A of the SSCBA (widowed parent's allowance)—
(a) 2014 c. 19. Section 30 was amended by S.I. 2023/134. 5 (a) to the survivor of a cohabiting partnership (within the meaning in section 39A(7) of the SSCBA) who is entitled to a widowed parent's allowance for a period before 9th February 2023(a), and
(b) in respect of any period of time during the period ending with the day before the survivor makes the claim for a widowed parent's allowance, but only for a period of 52 weeks beginning with the date of receipt of the payment or 1st April 2024, whichever is later.

16C.(1) A payment of bereavement support payment in respect of the rate set out in regulation 3(2) or (5) of the Bereavement Support Payment Regulations 2017 (rate of bereavement support payment)(b), but only for the period of 52 weeks from the date of receipt of the payment.

(2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9th February 2023, any amount of that payment which is—
(a) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and
(b) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died, but only for a period of 52 weeks beginning with the date of receipt of the payment or 1st April 2024, whichever is later.

17.—(1) An amount equal to the amount of any payment made in consequence of any personal injury to the applicant or, if the applicant has a partner, to the partner.

(2) Where the whole or part of the payment is administered—
(a) by the High Court or the County Court under Rule 21.11(1) of the Civil Procedure Rules 1998, or the Court of Protection, or on behalf of a person where the payment can only be disposed of by order or direction of any such court;
(b) in accordance with an order made under Rule 36.14 of the Ordinary Cause Rules 1993 or under Rule 128 of those Rules; or
(c) in accordance with the terms of a trust established for the benefit of the applicant or his partner, the whole of the amount so administered.

18. Any amount specified in paragraph 19, 20, 21 or 25 for a period of one year beginning with the date of receipt.

19. Amounts paid under a policy of insurance in connection with the loss of or damage to the property occupied by the applicant as his home and to his personal possessions.

20. So much of any amounts paid to the applicant or deposited in the applicant's name for the sole purpose of—
(a) purchasing premises which the applicant intends to occupy as his home; or
(b) effecting essential repairs or alterations to the premises occupied or intended to be occupied by the applicant as his home.

21.—(1) Subject to paragraph 22 any amount paid—
(a) by way of arrears of benefit;
(b) by way of compensation for the late payment of benefit;
(c) in lieu of the payment of benefit;
(d) to rectify, or compensate for, an official error, as defined for the purposes of paragraph 22, being an amount to which that paragraph does not apply;
(e) by a local authority out of funds provided under either section 93 of the Local Government Act 2000(a) under a scheme known as "Supporting People" or section 91 of the Housing (Scotland) Act 2001.
(f) by way of occasional assistance including arrears and payments in lieu of occasional assistance (and in this paragraph "occasional assistance" has the same meaning as in paragraph 16 of Schedule 1);
(g) to rectify, or compensate for, an error made by an officer of the Department for Work and Pensions which was not caused or materially contributed to by any person outside the Department and which prevents or delayed an assessment of the applicants entitlement to contributory employment and support allowance, being an amount to which paragraph 22(1A) does not apply.

(2) In sub-paragraph (1), "benefit" means—
(a) attendance allowance under section 64 of the Act;
(b) disability living allowance;
(c) personal independence payment;
(d) an AFIP;
(e) income support;
(f) income-based jobseeker's allowance;
(g) state pension credit;
(h) housing benefit;
(i) Council Tax benefit;
(j) child tax credit;
(k) an increase of a disablement pension under section 104 of the SSCBA (increase where constant attendance is needed), and any further increase of such a pension under section 105 of the Act (increase for exceptionally severe disablement);
(l) any amount included on account of the applicant's exceptionally severe disablement or need for constant attendance in a war disablement pension or a war widow's or widower's pension;
(m) any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001;
(n) working tax credit;
(o) income-related employment and support allowance;
(p) social fund payments under Part 8 of the SSCBA;
(q) Universal Credit;
(r) maternity allowance under section 35 of the SSCBA (state maternity allowance for employed or self-employed earner)
(s) early years assistance given in accordance with section 32 of the Social Security (Scotland) Act 2018;
(t) funeral expense assistance given in accordance with section 34 of that Act.
(u) any Scottish child payment assistance given in accordance with section 79 of that Act;
(v) any assistance given in accordance with the Carer's Assistance (Young Carer Grants) (Scotland) Act 2018;
(x) winter heating assistance given in accordance with the regulations under section 30 of that Act; or
(xi) adult disability payment.

(3) in sub-paragraph (1) "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.

22.—(1) Subject to sub-paragraph (3), any payment of £5,000 or more which has been made to rectify, or to compensate for, an official error or an error on a point of law relating to a relevant benefit and which has been received by the applicant in full on or after the day on which he became entitled to a reduction under this scheme.

(1A) Subject to paragraph (3), any payment of £5,000 or more received by the applicant in full on or after the day on which the applicant became entitled to a reduction under an authority's scheme which has been made to rectify or compensate for, an error made by an officer of the Department for Work and Pensions which was not caused or materially contributed to by any person outside the Department and which prevented or delayed an assessment of the applicant's entitlement to contributory employment and support allowance.

(1B) In sub-paragraph (1A) "contributory employment and support allowance" has the meaning in paragraph 21 (3).

(2) Subject to sub-paragraph (3), the total amount of any payments disregarded under—
(a) paragraph 7(2) of Schedule 10 to the Income Support (General) Regulations 1987;
(b) paragraph 12(2) of Schedule 8 to the Jobseeker's Allowance Regulations 1996;
(c) paragraph 9(2) of Schedule 5 to the Council Tax Benefit Regulations 2006;
(d) paragraph 20A of Schedule 5 to the State Pension Credit Regulations 2002,
(e) paragraph 11(2) of Schedule 9 to the Employment and Support Allowance Regulations 2008,
(f) paragraph 18 of Schedule 10 to the Universal Credit Regulations 2013.
(g) regulations 10A to 10C of the Universal Credit (Transitional Provisions) regulations 2014.
where the award in respect of which the payments last fell to be disregarded under those Regulations either terminated immediately before the relevant date or is still in existence at that date.

(3) Any disregard which applies under sub-paragraph (1), (1A) or (2) has effect until the award comes to an end.

(4) In this paragraph—
"the award", except in sub-paragraph (2), means—
(a) the award of a reduction under the authority's scheme during which the relevant sum or, where it is paid in more than one instalment, the first instalment of that sum is received; and
(b) where that award is followed by one or more further awards which, or each of which, begins immediately after the previous award ends, such further awards until the end of the last such award, provided that, for such further awards, the applicant—
(i) is the person who received the relevant sum;
(ii) is the partner of that person; or
(iii) was the partner of that person at the date of his death;
"official error"—
(a) where the error relates to housing benefit, or Council Tax benefit (in respect of any period before 1st April 2013), has the meaning given by regulation 1(2) of the Housing Benefit and Council Tax Benefit
(Decisions and Appeals) Regulations 2001(a); and
(b) where the error relates to any other relevant benefit, has the meaning given by regulation 1(3) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999;
"the relevant date" means the date on which the application for a reduction under this scheme was made;
"relevant benefit" means any benefit specified in paragraph 21(2); and
"the relevant sum" means the total amount referred to in sub-paragraph (1).

23. Where a capital asset is held in a currency other than Sterling, any banking charge or commission payable in converting that capital into Sterling.

24. The value of the right to receive income from an occupational pension scheme or a personal pension scheme.

25. Any arrears of supplementary pension which is disregarded under paragraph 4 of Schedule 6 (amounts to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraph 5 or 6 of that Schedule.

26. The dwelling occupied as the home; but only one dwelling is to be disregarded under this paragraph.

27.—(1) Subject to sub-paragraph (2), where an applicant falls within class C (alternative maximum Council Tax reduction: pensioners), the whole of his capital.
(2) Sub-paragraph (1) does not apply where an applicant falls within class B and class C.

28. Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to SSCBA or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to—
(a) except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum;
(b) the amount of that lump sum, but only for so long as that person does not change that election in favour of an increase of pension or benefit.

29. Any payments made—
(a) by virtue of regulations made under section 57 of the Health and Social Care Act 2001 (direct payments);
(b) section 12B of the Social Work (Scotland) Act 1968 (direct payments in respect of community care services);
(c) by virtue of regulations made under sections 12A to 12C of the National Health Service Act 2006 (direct payments for health care);
(d) by virtue of regulations made under Article 15 of the Health and Personal Social Services (Northern Ireland) Order 1972(a) (general social welfare);
(e) by virtue of regulations made under section 8 of the Carer's and Direct Payments Act (Northern Ireland) 2002(b) (direct payments) ; or
(f) under sections 31 to 33 of the Care Act 2014 (direct payments).
(g) by virtue of regulations made under section 50 or 52 of the Social Services and Well-being (Wales) Act 2014 (direct payments). ;

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

29B. Any payments to an applicant made under section 49 of the Children and Families Act 2014(a) (personal budgets and direct payments).

29C. (1) Any payment made by a local authority in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care).

(2) Any payment or part of a payment made by a local authority in accordance with that section to a person ("A") which A passes on to the applicant where A-
(a) was formerly in the applicant's care;
(b) is aged 16 or over; and
(c) continues to live with the applicant.

29D. Any lump sum payment of Bereavement Support Payment.

30. Any lump sum payment made in accordance with regulation 24 of the Victim's Payments Regulations 2020

31. Any lump sum paid by means of winter heating assistance in accordance with regulations under section 30 of the Social Security (Scotland) Act 2018.

Part 2 - Capital disregarded only for the purposes of determining deemed income

30. The value of the right to receive any income under a life interest or from a life rent.

31. The value of the right to receive any rent except where the applicant has a reversionary interest in the property in respect of which rent is due.

32. The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.

33. Where property is held under a trust, other than—
(a) a charitable trust within the meaning of the Charities Act 1993; or
(b) a trust set up with any payment to which paragraph 16 of this Schedule applies, and under the terms of the trust, payments fall to be made, or the trustees have a discretion to make payments, to or for the benefit of the applicant or the applicant's partner, or both, that property.

1. Any payment made to the applicant in respect of any child care, travel or other expenses incurred, or to be incurred, by him in respect of his participation in the Work for Your Benefit Scheme but only for 52 weeks beginning with the date of receipt of the payment.

2. Any payment made to the applicant in respect of any travel or other expenses incurred, or to be incurred, by him in respect of his participation in the Mandatory Work Activity Scheme but only for 52 weeks beginning with the date of receipt of the payment.

3. Any payment made to the applicant in respect of any travel or other expenses incurred, or to be incurred, by him in respect of his participation in the Jobseekers Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations 2013 (S.I. 2013:276).

4. The dwelling together with any garage, garden and outbuildings, normally occupied by the applicant as his home including any premises not so occupied which it is impracticable or unreasonable to sell separately, but, notwithstanding paragraph 35 of this scheme (calculation of income and capital of members of applicant's family and of a polygamous marriage), only one dwelling shall be disregarded under this paragraph.

5. Any premises acquired for occupation by the applicant which he intends to occupy as his home within 26 weeks of the date of acquisition or such longer period as is reasonable in the circumstances to enable the applicant to obtain possession and commence occupation of the premises.

6. Any sum directly attributable to the proceeds of sale of any premises formerly occupied by the applicant as his home which is to be used for the purchase of other premises intended for such occupation within 26 weeks of the date of sale or such longer period as is reasonable in the circumstances to enable the applicant to complete the purchase.

7. Any premises occupied in whole or in part—
(a) by a partner or relative of a single applicant or any member of the family as his home where that person has attained the qualifying age for state pension credit or is incapacitated;
(b) by the former partner of the applicant as his home; but this provision shall not apply where the former partner is a person from whom the applicant is estranged or divorced or with whom he had formed a civil partnership that has been dissolved.

8. Where an applicant is on income support, an income-based jobseeker's allowance or an income-related employment and support allowance, the whole of his capital.

9. Where the applicant is a member of a joint-claim couple for the purposes of the Jobseekers Act 1995 and his partner is on income-based jobseeker's allowance, the whole of the applicant's capital.

10. Any future interest in property of any kind, other than land or premises in respect of which the applicant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies.

11.—(1) The assets of any business owned in whole or in part by the applicant and for the purposes of which he is engaged as a self-employed earner, or if he has ceased to be so engaged, for such period as may be reasonable in the circumstances to allow for disposal of any such asset.

(2) The assets of any business owned in whole or in part by the applicant where—
(a) he is not engaged as a self-employed earner in that business by reason of some disease or bodily or mental disablement; but
(b) he intends to become engaged or, as the case may be, re-engaged as a self-employed earner in that business as soon as he recovers or is able to become engaged or re-engaged in that business, for a period of 26 weeks from the date on which the application for a reduction under this scheme is made, or is treated as made, or, if it is unreasonable to expect him to become engaged or re-engaged in that
business within that period, for such longer period as is reasonable in the circumstances to enable him to become so engaged or re-engaged.

(3) In the case of a person who is receiving assistance under the self-employment route, the assets acquired by that person for the purpose of establishing or carrying on the commercial activity in respect of which such assistance is being received.

(4) In the case of a person who has ceased carrying on the commercial activity in respect of which assistance was received as specified in sub-paragraph (3), the assets relating to that activity for such period as may be reasonable in the circumstances to allow for disposal of any such asset.

12. Subject to sub-paragraph (2), any arrears of, or any concessionary payment made to compensate for arrears due to the non-payment of—
(a) any payment specified in paragraphs 11, 13 or 14 of Schedule 8;
(b) an income-related benefit under Part 7 of the SSCBA;
(c) an income-based jobseeker's allowance;
(d) any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001;
(e) working tax credit and child tax credit;
(f) an income-related employment and support allowance, but only for a period of 52 weeks from the date of the receipt of arrears or of the concessionary payment;
(g) by way of occasional assistance including arrears and payments in lieu of occasional assistance. In this paragraph, "occasional assistance" means any payment or provision made by Gateshead Council
in accordance with the council's Local Welfare Assistance scheme or any other such scheme relating to additional support in the form of crisis or welfare assistance.
(h) social fund payments under Part 8 of SSCBA.
(i)any payment made under paragraph 18 of Schedule 10 to the Universal Credit Regulations 2013.
(j) any payment made to replace any amounts of benefit lost due to the removal of the severe disability premium from Universal Credit.
(k) any payment to rectify, or compensate for, an error made by an officer of the Department for Work and Pensions which was not caused or materially contributed to by an person outside the Department
and which prevented or delayed as assessment of an applicant's entitlement to contributory employment and support allowance.
(l) any Scottish child payment assistance given in accordance with section 79 of that Act
(m) any assistance given in accordance with the Carer's Assistance (Young Carer Grants) (Scotland) Act 2018
(n) short-term assistance given in accordance with regulations under section 36 of the Social Security (Scotland ) Act 2018; or
(o) winter heating assistance given in accordance with regulations under section 30 of that Act.

(2) In a case where the total of any arrears and, if appropriate, any concessionary payment referred to in subparagraph (1) relating to one of the specified payments, benefits or allowances amounts to £5,000 or more (referred to in this sub-paragraph and in sub-paragraph (3) as "the relevant sum") and is—
(a) paid in order to rectify or to compensate for, an official error as defined in regulation 1(2) of the Decisions and Appeals Regulations; and
(b) received by the applicant in full on or after 14th October 2001, sub-paragraph (1) shall have effect in relation to such arrears or concessionary payment either for a period of 52 weeks from the date of receipt, or, if the relevant sum is received in its entirety during the period of an award of a reduction under this scheme, for the remainder of that period if that is a longer period.

(3) For the purposes of sub-paragraph (2), "the period of an award of a reduction under this scheme" means—
(a) the award in which the relevant sum is first received (or the first part thereof where it is paid in more than one instalment); and
(b) where that award is followed by one or more further awards which, or each of which, begins immediately after the end of the previous award, such further award provided that for that further award the applicant—
(i) is the person who received the relevant sum; or
(ii) is the partner of the person who received the relevant sum, or was that person's partner at the date of his death.

(4) In sub-paragraph (1) "contributory employment and support allowance" means an allowance under Part 1 of the Welfare Reform Act 2008 as amended by the provisions of Schedule 14 to the Welfare Provisions Act 2012 that remove references to an income-related allowance.

13. Any sum—
(a) paid to the applicant in consequence of damage to, or loss of the home or any personal possession and intended for its repair or replacement; or
(b) acquired by the applicant (whether as a loan or otherwise) on the express condition that it is to be used for effecting essential repairs or improvement to the home, which is to be used for the intended purpose, for a period of 26 weeks from the date on which it was so paid or acquired or such longer period as is reasonable in the circumstances to effect the repairs, replacement or improvement.

14. Any sum—
(a) deposited with a housing association as defined in section 1(1) of the Housing Associations Act 1985 as a condition of occupying the home;
(b) which was so deposited and which is to be used for the purchase of another home, for the period of 26 weeks or such longer period as may be reasonable in the circumstances to enable the applicant to complete the purchase.

15. Any personal possessions except those which have been acquired by the applicant with the intention of reducing his capital in order to secure entitlement to a reduction under this scheme or to increase the amount of that reduction.

16. The value of the right to receive any income under an annuity or the surrender value (if any) of such an annuity.

17. Where the funds of a trust are derived from a payment made in consequence of any personal injury to the applicant or applicant's partner, the value of the trust fund and the value of the right to receive any payment under that trust.

18.—(1) Any payment made to the applicant or the applicant's partner in consequence of any personal injury to the applicant or, as the case may be, the applicant's partner.

(2) But sub-paragraph (1)—
(a) applies only for the period of 52 weeks beginning with the day on which the applicant first receives any payment in consequence of that personal injury;
(b) does not apply to any subsequent payment made to him in consequence of that injury (whether it is made by the same person or another);
(c) ceases to apply to the payment or any part of the payment from the day on which the applicant no longer possesses it;
(d) does not apply to any payment from a trust where the funds of the trust are derived from a payment made in consequence of any personal injury to the applicant.

(3) For the purposes of sub-paragraph (2)(c), the circumstances in which an applicant no longer possesses a payment or a part of it include where the applicant has used a payment or part of it to purchase an asset.
(4) References in sub-paragraphs (2) and (3) to the applicant are to be construed as including references to his partner (where applicable).

19. The value of the right to receive any income under a life interest or from a life rent.

20. The value of the right to receive any income which is disregarded under paragraph 15 of Schedule 7 or paragraph 29 of Schedule 8.

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

22. Where any payment of capital falls to be made by instalments, the value of the right to receive any outstanding instalments.

23. Any payment made by a local authority in accordance with section 17, 23B, 23C or 24A of the Children Act 1989 or, as the case may be, section 12 of the Social Work (Scotland) Act 1968 or sections 22, 29 or 30 of the Children (Scotland) Act 1995 (provision of services for children and their families and advice and assistance to certain children).

24.—(1) Subject to sub-paragraph (2), any payment (or part of a payment) made by a local authority in accordance with section 23C of the Children Act 1989 or section 29 of the Children (Scotland) Act 1995 (local
authorities' duty to promote welfare of children and powers to grant financial assistance to persons in, or
formerly in, their care) to a person ("A") which A passes on to the applicant.

(2) Sub-paragraph (1) applies only where A—
(a) was formerly in the applicant's care, and
(b) is aged 18 or over, and
(c) continues to live with the applicant.

25. Any payment made pursuant to the authority's scheme that replaces the Social Fund as provided for under part 8 of the SSCBA.

26. Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 (deduction of tax from certain loan interest) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements to the home.

27. Any capital which by virtue of paragraph 57 or 84 (capital treated as income, treatment of student loans) is to be treated as income.

28. Where any payment of capital is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.

29.—(1) Any payment made under or by—
(a) 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, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund or the London Bombings Relief Charitable Fund, the Windrush Compensation Scheme, the National Emergencies Trust, the Victims of Overseas Terrorism Compensation Scheme or
(b) the Independent Living Fund (2006).

(1A) Any Grenfell Tower support payment;

(1B) Any payment made by the Child Migrants Trust (registered charity number 1171479) under the scheme for former British child migrants;

(1C) Any historical child abuse payment

(1D) Any Windrush payment

(1E) any the Victims of Overseas Terrorism Compensation Scheme payment.

(1F) any Post Office compensation payment

(1G) any vaccine damage payment.

(1H) any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme.

(2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush payment to which sub-paragraph (1) refers and which is made to or for the benefit of—
(a) that person's partner or former partner from whom he is not, or where that person has died was not, estranged or divorced or with whom he has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person's death;
(b) any child who is a member of that person's family or who was such a member and who is a member of the applicant's family; or
(c) any young person who is a member of that person's family or who was such a member and who is a member of the applicant's family.

(3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person which derives from a payment made under or by any of the Trusts or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush payment to which sub-paragraph (1) refers and which is made to or for the benefit of—
(a) the person who is suffering from haemophilia or who is a qualifying person;
(b) any child who is a member of that person's family or who was such a member and who is a member of the applicant's family; or
(c) any young person who is a member of that person's family or who was such a member and who is a member of the applicant's family.

(4) Sub-paragraph (3) does not apply if—
(a) the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced, or
(b) where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death.

(5) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts or from a Grenfell Tower support payment, a historical child abuse payment or a Windrush payment to which subparagraph

(1) refers, where—
(a) that person has no partner or former partner from whom he is not estranged or divorced or with whom he has formed a civil partnership that has not been dissolved, nor any child or young person who is or had been a member of that person's family; and
(b) the payment is made either—
(i) to that person's parent or step-parent; or
(ii) where that person at the date of the payment is a child, a young person or a student who has not completed his full-time education and has no parent or step-parent, to his guardian, but only for a period from the date of the payment until the end of two years from that person's death.

(6) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts or from a Grenfell Tower support payment to which sub-paragraph (1) refers, where—
(a) that person at the date of his death (the relevant date) had no partner or former partner from whom he was not estranged or divorced or with whom he had formed a civil partnership that had not been
dissolved, nor any child or young person who was or had been a member of his family; and
(b) the payment is made either—
(i) to that person's parent or step-parent; or
(ii) where that person at the relevant date was a child, a young person or a student who had not completed his full-time education and had no parent or step-parent, to his guardian, but only for a period of two years from the relevant date.

(7) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any capital resource which derives from -
(a) any payment of income or capital made under or deriving from any of the Trusts; or
(b) a Grenfell Tower support payment.
(c) a historical child abuse payment or a Windrush payment
(d) any the Victims of Overseas Terrorism Compensation Scheme payment.
(e) any Post Office compensation payment
(f) any vaccine damage payment.
(g) any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim
report published on 29th July 2022(a) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme.

(8) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts shall be construed as including a reference to the Fund, the Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish infected Blood Support Scheme, any approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund and the London Bombings Relief Charitable Fund.

29A. Any payment made under, or by, a trust which is approved by the Secretary of State and which is established for the purpose of giving relief and assistance to a disabled person whose disabilities were caused by their other having taken a preparation containing the drug Thalidomide during her pregnancy.

29B. Any payment of a widowed parent's allowance made pursuant to section 39A of the SSCBA (widowed parent's allowance)—
(a) 2014 c. 19. Section 30 was amended by S.I. 2023/134. 5 (a) to the survivor of a cohabiting partnership (within the meaning in section 39A(7) of the SSCBA) who is entitled to a widowed parent's allowance
for a period before 9th February 2023(a), and
(b) in respect of any period of time during the period ending with the day before the survivor makes the claim for a widowed parent's allowance, but only for a period of 52 weeks beginning with the date of receipt of the payment or 1st April 2024, whichever is later.

29C.(1) A payment of bereavement support payment in respect of the rate set out in regulation 3(2) or (5) of the Bereavement Support Payment Regulations 2017 (rate of bereavement support payment)(b), but only for the period of 52 weeks from the date of receipt of the payment.

(2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9th February 2023, any amount of that payment which is—
(a) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and
(b) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died, but only for a period of 52 weeks beginning with the date of receipt of the
payment or 1st April 2024, whichever is later.

30.—(1) Where an applicant has ceased to occupy what was formerly the dwelling occupied as the home following his estrangement or divorce from, or dissolution of his civil partnership with, his former partner, that dwelling for a period of 26 weeks from the date on which he ceased to occupy that dwelling or, where the dwelling is occupied as the home by the former partner who is a lone parent, for so long as it is so occupied.

(2) In this paragraph "dwelling" includes any garage, garden and outbuildings, which were formerly occupied by the applicant as his home and any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular, in Scotland, any croft land on which the dwelling is situated.

31. Any premises where the applicant is taking reasonable steps to dispose of those premises, for a period of 26 weeks from the date on which he first took such steps, or such longer period as is reasonable in the circumstances to enable him to dispose of those premises.

32. Any premises which the applicant intends to occupy as his home, and in respect of which he is taking steps to obtain possession and has sought legal advice, or has commenced legal proceedings, with a view to obtaining possession, for a period of 26 weeks from the date on which he first sought such advice or first commenced such proceedings whichever is the earlier, or such longer period as is reasonable in the circumstances to enable him to obtain possession and commence occupation of those premises.

33. Any premises which the applicant intends to occupy as his home to which essential repairs or alterations are required in order to render them fit for such occupation, for a period of 26 weeks from the date on which the applicant first takes steps to effect those repairs or alterations, or such longer period as is necessary to enable those repairs or alterations to be carried out.

34. Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.

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

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

37. The value of the right to receive any rent except where the applicant has a reversionary interest in the property in respect of which rent is due.

38. Any payment in kind made by a charity or under or by the Trusts, the Fund, MFET Limited, the Skipton Fund, the Caxton Foundation or the Independent Living Fund (2006).

39. Any payment made pursuant to section 2 of the 1973 Act or section 2 of the Enterprise and New Towns (Scotland) Act 1990, but only for the period of 52 weeks beginning on the date of receipt of the payment.

40. Any payment in consequence of a reduction of Council Tax under section 13A(1)(c) of the Local Government Finance Act 1992 (reduction of liability for Council Tax), but only for a period of 52 weeks from the date of the receipt of the payment.

41. Any grant made in accordance with a scheme made under section 129 of the Housing Act 1988 or section 66 of the Housing (Scotland) Act 1988 (schemes for payments to assist local housing authority and local authority tenants to obtain other accommodation) which is to be used—
(a) to purchase premises intended for occupation as his home; or
(b) to carry out repairs or alterations which are required to render premises fit for occupation as his home, for a period of 26 weeks from the date on which he received such a grant or such longer period as is reasonable in the circumstances to enable the purchase, repairs or alterations to be completed and the applicant to commence occupation of those premises as his home.

42. Any arrears of supplementary pension which is disregarded under paragraph 54 of Schedule 12 (sums to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraph 55 or 56 of that Schedule, but only for a period of 52 weeks from the date of receipt of the arrears.

43.—(1) Any payment or repayment made—
(a) as respects England, under regulation 5, 6 or 12 of the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003 (travelling expenses and health service supplies);
(b) as respects Wales, under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 (travelling expenses and health service supplies);
(c) as respects Scotland, under regulation 3, 5 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No 2) Regulations 2003 (travelling expenses and health service supplies), but only for a period of 52 weeks from the date of receipt of the payment or repayment.

(2) Any payment or repayment made by the Secretary of State for Health, the Scottish Ministers or the Welsh Ministers which is analogous to a payment or repayment mentioned in sub-paragraph (1), but only for a period of 52 weeks from the date of receipt of the payment or repayment.

44. Any payment made to such persons entitled to receive benefits as may be determined by or under a scheme made pursuant to section 13 of the Social Security Act 1988 in lieu of vouchers or similar arrangements in connection with the provision of those benefits (including payments made in place of healthy start vouchers, milk tokens or the supply of vitamins), but only for a period of 52 weeks from the date of receipt of the payment.

45. Any payment made under Part 8A of the SSCBA (entitlement to health in pregnancy grant).

46. Any payment made either by the Secretary of State for Justice or by Scottish Ministers under a scheme established to assist relatives and other persons to visit persons in custody, but only for a period of 52 weeks from the date of the receipt of the payment.

47. Any payment (other than a training allowance) made, whether by the Secretary of State or any other person, under the Disabled Persons (Employment) Act 1944 to assist disabled persons to obtain or retain employment despite their disability.

48. Any payment made by a local authority under section 3 of the Disabled Persons (Employment) Act 1958 to homeworkers assisted under the Blind Homeworkers' Scheme.

51.—(1) Any sum of capital to which sub-paragraph (2) applies and—
(a) which is administered on behalf of a person by the High Court or the County Court under Rule 21.11(1) of the Civil Procedure Rules 1998 or by the Court of Protection;
(b) which can only be disposed of by order or direction of any such court; or
(c) where the person concerned is under the age of 18, which can only be disposed of by order or direction prior to that person attaining age 18.

(2) This sub-paragraph applies to a sum of capital which is derived from—
(a) an award of damages for a personal injury to that person; or
(b) compensation for the death of one or both parents where the person concerned is under the age of 18.

50. Any sum of capital administered on behalf of a person in accordance with an order made under section 13 of the Children (Scotland) Act 1995, or under Rule 36.14 of the Ordinary Cause Rules 1993 or under Rule 128 of those Rules, where such sum derives from—
(a) award of damages for a personal injury to that person; or
(b) compensation for the death of one or both parents where the person concerned is under the age of 18.

50A. (1) Any payment made by a local authority in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care).

(2) Any payment or part of a payment made by a local authority in accordance with that section to a person
("A") which A passes on to the applicant where A-
(a) was formerly n the applicant's care;
(b) is aged 16 or over; and
(c ) continues to live with the applicant.

51. Any payment to the applicant as holder of the Victoria Cross or George Cross.

52. In the case of a person who is receiving, or who has received, assistance under the self-employment route, any sum of capital which is acquired by that person for the purpose of establishing or carrying on the commercial activity in respect of which such assistance is or was received but only for a period of 52 weeks from the date on which that sum was acquired.

53.—(1) Any payment of a sports award for a period of 26 weeks from the date of receipt of that payment except to the extent that it has been made in respect of any one or more of the items specified in sub-paragraph (2).

(2) The items specified for the purposes of sub-paragraph (1) are food, ordinary clothing or footwear, household fuel or rent of the applicant or, where the applicant is a member of a family, any other member of his family, or any Council Tax or water charges for which that applicant or member is liable.

(3) For the purposes of sub-paragraph (2) "food" does not include vitamins, minerals or other special dietary supplements intended to enhance the performance of the person in the sport in respect of which the award was made.

54.—(1) Any payment—
(a) by way of an education maintenance allowance made pursuant to—
(i) regulations made under section 518 of the Education Act 1996;
(ii) regulations made under section 49 or 73(f) of the Education (Scotland) Act 1980;
(iii) directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992;
(b) corresponding to such an education maintenance allowance, made pursuant to—
(i) section 14 or section 181 of the Education Act 2002 (power of Secretary of State and National Assembly for Wales to give financial assistance for purposes related to education or childcare, and allowances in respect of education or training); or
(ii) regulations made under section 181 of that Act; or
(c) in England, by way of financial assistance made pursuant to section 14 of the Education Act 2002.

(2) Any payment, other than a payment to which sub-paragraph (1) applies, made pursuant to—
(a) regulations made under section 518 of the Education Act 1996;
(b) regulations made under section 49 of the Education (Scotland) Act 1980; or
(c) directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992,] in respect of a course of study attended by a child or a young person or a person who is in receipt of an education maintenance allowance or other payment made pursuant to any provision specified in sub-paragraph (1).

55. In the case of an applicant participating in an employment zone programme, any discretionary payment made by an employment zone contractor to the applicant, being a fee, grant, loan or otherwise, but only for the period of 52 weeks from the date of receipt of the payment.

56. Any arrears of subsistence allowance paid as a lump sum but only for the period of 52 weeks from the date of receipt of the payment.

57. Where an ex-gratia payment of £10,000 has been made by the Secretary of State on or after 1st February 2001 in consequence of the imprisonment or interment of—
(a) the applicant;
(b) the applicant's partner;
(c) the applicant's deceased spouse or deceased civil partner; or
(d) the applicant's partner's deceased spouse or deceased civil partner, by the Japanese during the Second World War, £10,000.

58.—(1) Subject to sub-paragraph (2), the amount of any trust payment made to an applicant or a member of an applicant's family who is—
(a) a diagnosed person;
(b) the diagnosed person's partner or the person who was the diagnosed person's partner at the date of the diagnosed person's death;
(c) a parent of a diagnosed person, a person acting in place of the diagnosed person's parents or a person who was so acting at the date of the diagnosed person's death; or
(d) a member of the diagnosed person's family (other than his partner) or a person who was a member of the diagnosed person's family (other than his partner) at the date of the diagnosed person's death.

(2) Where a trust payment is made to—
(a) a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph shall apply for the period beginning on the date on which the trust payment is made and ending on the date on which that person dies;
(b) a person referred to in sub-paragraph (1)(c), that sub-paragraph shall apply for the period beginning on the date on which the trust payment is made and ending two years after that date;
(c) a person referred to in sub-paragraph (1)(d), that sub-paragraph shall apply for the period beginning on the date on which the trust payment is made and ending—
(i) two years after that date; or
(ii) on the day before the day on which that person—
(aa) ceases receiving full-time education; or
(bb) attains the age of 20,whichever is the latest.

(3) Subject to sub-paragraph (4), the amount of any payment by a person to whom a trust payment has been made or of any payment out of the estate of a person to whom a trust payment has been made, which is made to an applicant or a member of an applicant's family who is—
(a) the diagnosed person's partner or the person who was the diagnosed person's partner at the date of the diagnosed person's death;
(b) a parent of a diagnosed person, a person acting in place of the diagnosed person's parents or a person who was so acting at the date of the diagnosed person's death; or
(c) a member of the diagnosed person's family (other than his partner) or a person who was a member of the diagnosed person's family (other than his partner) at the date of the diagnosed person's death, but only to the extent that such payments do not exceed the total amount of any trust payments made to that person.

(4) Where a payment as referred to in sub-paragraph (3) is made to—
(a) a person referred to in sub-paragraph (3)(a), that sub-paragraph shall apply for the period beginning on the date on which that payment is made and ending on the date on which that person dies;
(b) a person referred to in sub-paragraph (3)(b), that sub-paragraph shall apply for the period beginning on the date on which that payment is made and ending two years after that date; or
(c) person referred to in sub-paragraph (3)(c), that sub-paragraph shall apply for the period beginning on the date on which that payment is made and ending—
(i) two years after that date; or
(ii) on the day before the day on which that person—
(aa) ceases receiving full-time education; or
(bb) attains the age of 20, whichever is the latest.

(5) In this paragraph, a reference to a person—
(a) being the diagnosed person's partner;
(b) being a member of a diagnosed person's family;
(c) acting in place of the diagnosed person's parents, at the date of the diagnosed person's death shall include a person who would have been such a person or a person who would have been so acting, but for the diagnosed person residing in a care home, an Abbeyfield Home or an independent hospital on that date.

(6) In this paragraph—
"diagnosed person" means a person who has been diagnosed as suffering from, or who, after his death, has been diagnosed as having suffered from, variant Creutzfeld-Jakob disease; "relevant trust" means a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeld-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;
"trust payment" means a payment under a relevant trust.

59. The amount of any payment, other than a war pension, to compensate for the fact that the applicant, the applicant's partner, the applicant's deceased spouse or deceased civil partner or the applicant's partner's deceased spouse or deceased civil partner—
(a) was a slave labourer or a forced labourer;
(b) had suffered property loss or had suffered personal injury; or
(c) was a parent of a child who had died, during the Second World War.

60.—(1) Any payment made by a local authority, or by the Welsh Ministers, to or on behalf of the applicant or his partner relating to a service which is provided to develop or sustain the capacity of the applicant or his partner to live independently in his accommodation.

(2) For the purposes of sub-paragraph (1) "local authority" includes in England a county council.

61. Any payment made under regulations made under section 57 of the Health and Social Care Act 2001 or under section 12B of the Social Work (Scotland) Act 1968, or under sections 12A to 12D of the National Health Service Act 2006 (direct payments for health care).

62. Any payment made to the applicant pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002.

63. Any payment made to the applicant in accordance with regulations made pursuant to section 14F of the Children Act 1989 (special guardianship support services).

64. Any payments to an applicant made under section 49 of the Children and Families Act 2014 (a) (personal budgets and direct payments).

65. Any payment of a lump sum of bereavement support payment for a period of 52 weeks.

66. Any payments made to a Universal Credit claimant as compensation for the loss of the severe disability premium.

67. Any lump sum payment made in accordance with regulation 24 of the Victim's Payments regulations 2020.

68. Any sum pad by means of assistance in accordance with the Carers Assistance (Young Carer Grants) (Scotland) Regulations 2019.

1. Any person in receipt of Local Council Tax Support as at 31st March 2020 will be treated as having made an application for a reduction under this scheme and automatically have any entitlement to a Council Tax reduction under this scheme calculated and awarded. This also applies to anyone who has an undecided claim for Local Council Tax Support under the 2019/20 scheme at the date this scheme comes into force, and who is subsequently awarded Local Council Tax Support.

2. Any person who was already in receipt of a Family premium as at 30th April 2016 and has remained eligible for Council Tax support since that date shall retain entitlement to that premium until they cease to be so entitled or make a new application under the authority's Local Council Tax Support scheme.

3. (1) Subject to paragraph (2), the amendments made by regulation 2 (3)(a), shall not apply in respect of a person who is temporarily absent from Great Britain on 1st April 2018 until the day that person returns to Great Britain.

(2) Paragraph (1) does not apply to a person who, on 1st April 2024, is temporarily absent from Great Britain and is-
(a) a member of His Majesty's forces posted overseas;
(b) absent in the capacity of a continental shelf worker; or
(c) absent in the capacity of a mariner

(3) In this regulation-
"continental shelf worker" means a person who is employed, whether under a contract of service or not, in a designated area or a prescribed area in connection with any of the activities mentioned in section 11 (2) of the Petroleum Act 1998;
"designated area" means any area which may from time to time be designated by Order in Council under the Continental Shelf Act 1964 as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;
"mariner" means a person who is employed under a contract of service either as a master or member of the crew of any ship or vessel, or in any other capacity on board any ship or vessel, where-
(a) The employment in that capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by that ship or vessel; and
(b) The contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on its voyage;
"member of His Majesty's forces posted overseas" means a person who is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006), who is absent from the dwelling that the person normally occupies as his home because the person has been posted outside of Great Britain to perform the duties of a member of His Majesty's regular forces or reserve forces; and
"prescribed area" means any area over which Norway or any member State (other than the United Kingdom) exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or such member State, or any other area which is from time to time specified under section (10) of the Petroleum Act 1998.

Transitional provisions for restrictions on amounts for children and young persons - working age

(4) (1) This regulation applies where, on 1st April 2017 a person was entitled to Local Council Tax Support under that scheme and has remained entitled ever since, and the person is, or the person and their partner are, responsible for more than two individuals who are either children or young persons and who are members of the same household (each such individual is referred to as a "protected individual").

(2) Where this regulation applies, the part of regulation 25 referring to children and young
persons does not apply to the person entitled to Council Tax Support referred to in paragraph (1) until -
(a) the person makes a new claim for Council Tax Support: or
(b) the person or the person's partner (if any) becomes responsible for a new individual, whichever is the first to occur.

(3) Paragraphs (4) to (8) apply where -
(a) the amendments made by regulation 7 and 8 apply by virtue of paragraph (2) (b);
(b) the child tax credit provisions do not apply: and
(c ) the person has not made a new claim for housing benefit.

(4) Notwithstanding the default provisions, a child amount shall be included in the applicable amount in relation to any protected individual, in relation to any time when the person or the
person's partner (if any) is responsible for the individual and is a member of the same household.

(5) Paragraph 6 applies where -
(a) the person or the person's partner (if any) is responsible for one or more protected individuals who are members of the same household; and
(b) either of them is responsible for one or more new individuals who are members of the same household.

(6) Where this paragraph applies, any protected individual for whom the person or the persons partner is responsible is to be counted for the purpose of deciding whether an additional child amount is to be included in the applicable amount with respect to the new individual or individuals referred to in paragraph (5)(b).

(7) Paragraph (8) applies where-
(a) the number of protected individuals for whom either the person or the person's partner (if any) is responsible, and who are members of the same household, is one;
(b) the number of new individuals for whom either the person or the person's partner is responsible, and who are members of the same household, is two or more; and
(c ) a different child amount would apply to different individuals.

(8) Where this paragraph applies, the child amounts to be included in the applicable amount shall be -
(a) the child amount in relation to the protected individual; and
(b) a child amount in relation to such one of the new individuals as will result in the greatest possible amount.

Transitional provisions for restrictions on amounts for children and young persons - pension age

(5) (1) This regulation applies where -
(a) on 31st March 2018 a person was 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 Local Government Finance Act 1992 )"a section 13A (2) scheme";
(b) the person is, or the person and the person's partner are between them, responsible for more than two individuals who are either children or young persons and who are members of the same household (each such individual is referred to as a "protected individual").

(2) Where this regulation applies, the part of regulation 24 relating to children and young persons does not apply to the person entitled to a Council Tax reduction referred to in paragraph (1) until -
(a) the person makes a new application under an authority's section 13A (2) scheme; or
(b) the person or the person's partner (if any) becomes responsible for a new individual, whichever is the first to occur.

(3) Paragraphs (4) to (8) apply where -
(a) the part of regulation 24 relating to children and young persons applies by virtue of paragraph (2) (b);
(b) the child tax credit provisions do not apply: and
(c ) the person has not made a new application for a reduction under an authority's scheme for a reduction under an authority's section 13A (2) scheme.

(4) Notwithstanding the default provisions, a child amount shall be included in the applicable amount in relation to any protected individual, in relation to any time when the person or the person's partner (if any) is responsible for the individual and is a member of the same household.

(5) Paragraph 6 applies where -
(a) the person or the person's partner (if any) is responsible for one or more protected individuals who are members of the same household; and
(b) either of them is responsible for one or more new individuals who are members of the same household.

(6) Where this paragraph applies, any protected individual for whom the person or the persons partner is responsible is to be counted for the purpose of deciding whether an additional child amount is to be included in the applicable amount with respect to the new individual or individuals referred to in paragraph (5)(b).

(7) Paragraph (8) applies where-
(a) the number of protected individuals for whom either the person or the person's partner (if any) is responsible, and who are members of the same household, is one;
(b) the number of new individuals for whom either the person or the person's partner is responsible, and who are members of the same household, is two or more; and
(c) a different child amount would apply to different individuals.

(8) Where this paragraph applies, the child amounts to be included in the applicable amount shall be -
(a) the child amount in relation to the protected individual; and
(b) a child amount in relation to such one of the new individuals as will result in the greatest possible amount.

(9) Under paragraph (3), for the purposes of determining whether the child tax credit provisions apply, by virtue of paragraph 6 (1b) of Schedule 1 to the 2012 regulations, where the person or the person's partner is responsible for one or more protected individuals, the total amount that would be included in the applicable amount under the default provisions shall be taken to be the total that would be included under paragraphs (4), (6) and (8).

(10) For the purposes of this regulation -
(a) "the 2012 Regulations" means the Council Tax Reduction Schemes (Prescribed Requirements)(England) Regulations 2012, as incorporated into this scheme;
(b) "applicable amount", "child", "partner", and "young person" have the same meanings as in the 2012 regulations, as incorporated into this scheme;
(c) "child amount" means the amount determined under paragraph 2 of Schedule 2 to the 2012 regulations, as incorporated into this scheme;
(d) "child tax credit provisions" means the provisions of paragraph 6 (1)(b) of Schedule 1 to the 2012 Regulations (as substituted by paragraph 6 (1C) of that Schedule), as incorporated into this scheme;
(e) "default provisions" means the provisions of paragraph 6 (1)(b) of Schedule 2 to the 2012 Regulations (as substituted by paragraph 6 (1C) of that Schedule, and as incorporated into this scheme;
(f) "new individual" means a child or young person who is not a protected individual;
(g) any reference to an individual being part of the same household means being part of the same household with the person who is entitled to a reduction under an authority's section 13A(2) scheme and the person's partner (if any);
(h) a person is to be treated as responsible for a child or young person in the circumstances set out in regulation 7 of the 2012 Regulations.