Gateshead Council Local Council Tax Support Scheme 2024/25

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.