Gateshead Council Local Council Tax Support Scheme 2024/25

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.