Gateshead Council Local Council Tax Support Scheme 2024/25
Part 6 - Applicable amounts for the purposes of calculating eligibility for a reduction under an authority's scheme and amount of reduction
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.