UK Statutory Instrument
2012
United Kingdom
The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 168 other Schedules — structural / supplementary
Amount of reduction under a scheme: classes A to C
Calculation of income and capital: applicant’s family and polygamous marriages
Circumstances in which income and capital of non-dependant is to be treated as applicant’s
Applicant in receipt of guarantee credit
Calculation of applicant’s income in savings credit only cases
Calculation of income and capital where state pension credit is not payable
Meaning of “income”
Calculation of weekly income
Earnings of employed earners
Calculation of net earnings of employed earners
Class A: pensioners whose income is no greater than the applicable amount
Calculation of earnings of self-employed earners
Earnings of self-employers earners
Notional income
Income paid to third parties
Calculation of income on a weekly basis
Treatment of child care charges
Additional condition referred to in paragraph 25(10)(b)(i): disability
Calculation of average weekly income from tax credits
Disregard of changes in tax, contributions etc
Calculation of net profit of self-employed earners
Class B: pensioners whose income is greater than the applicable amount
Calculation of deduction of tax and contributions of self-employed earners
Calculation of capital
Calculation of capital in the United Kingdom
Calculation of capital outside the United Kingdom
Notional capital
Diminishing notional capital rule
Capital jointly held
Calculation of tariff income from capital
Extended reductions (qualifying contributory benefits)
Duration of extended reduction period (qualifying contributory benefits)
Class C: alternative maximum council tax reduction
Amount of extended reduction (qualifying contributory benefits)
Extended reductions (qualifying contributory benefits): movers
Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C
Continuing reductions where state pension credit claimed
Extended reductions: movers into an authority’s area
Date on which entitlement begins
Date on which change of circumstances is to take effect
Change of circumstances where state pension credit in payment
Periods of absence from a dwelling
Applicable amounts
Maximum council tax reduction amount under an authority’s scheme
Non-dependant deductions
Alternative maximum council tax reduction under a scheme
Persons in receipt of concessionary payments
Person in receipt of benefit
(1) Subject to sub-paragraph (2), for the purposes of this...
Severe disability premium
Enhanced disability premium
Disabled child premium
Carer premium
(1) Subject to paragraphs 2 and 3, the alternative maximum...
In determining a second adult’s gross income for the purposes...
Where there are two or more second adults residing with...
Where two or more of paragraphs 2 to 5 apply...
(1) In a case where the applicant is a person...
Where a payment of earnings is made in a currency...
In a case where an applicant is a lone parent,...
(1) In a case of earnings from any employment or...
(1) If the applicant or, if he has a partner,...
(1) £20 is disregarded if the applicant or, if he...
(1) Where— (a) the applicant (or if the applicant is...
Any amount or the balance of any amount which would...
Except where the applicant or his partner qualifies for a...
Any earnings, other than earnings referred to in paragraph 17(9)(b)...
In addition to any sum which falls to be disregarded...
If the applicant— (a) owns the freehold or leasehold interest...
Where an applicant receives income under an annuity purchased with...
(1) Any payment, other than a payment to which sub-paragraph...
Any increase in pension or allowance under Part 2 or...
Any payment ordered by a court to be made to...
Periodic payments made to the applicant or the applicant’s partner...
Any income which is payable outside the United Kingdom for...
Any banking charges or commission payable in converting to Sterling...
Where the applicant makes a parental contribution in respect of...
(1) Where the applicant is the parent of a student...
The whole of any amount included in a pension to...
(1) Where an applicant’s family includes at least one child...
Except in a case which falls under paragraph 10 of...
Where the total value of any capital specified in Part...
Except in the case of income from capital specified in...
Where the applicant, or the person who was the partner...
Any victims’ payment under the Victims’ Payments Regulations 2020.
Any amount of carer support payment that is in excess...
Any mobility supplement under article 20 of the Naval, Military...
Any supplementary pension under article 23(2) of the Naval, Military...
In the case of a pension awarded at the supplementary...
(1) Any payment which is— (a) made under any of...
£15 of any widowed parent’s allowance to which the applicant...
£15 of any widowed mother’s allowance to which the applicant...
Where the applicant occupies a dwelling as his home and...
Any premises acquired for occupation by the applicant which he...
The assets of any business owned in whole or in...
The surrender value of any policy of life insurance.
The value of any funeral plan contract; and for this...
Where an ex-gratia payment has been made by the Secretary...
(1) Subject to sub-paragraph (2), the amount of any trust...
The amount of any payment, other than a war pension,...
(1) Any payment made under or by—
Any payment made under, or by, a trust which is...
(1) An amount equal to the amount of any payment...
Any amount specified in paragraph 19, 20, 21 or 25...
Amounts paid under a policy of insurance in connection with...
Any premises which the applicant intends to occupy as his...
So much of any amounts paid to the applicant or...
(1) Subject to paragraph 22 any amount paid—
(1) Subject to sub-paragraph (3), any payment of £5,000 or...
Any payment of a widowed parent’s allowance made pursuant to...
(1) A payment of bereavement support payment in respect of...
Where a capital asset is held in a currency other...
The value of the right to receive income from an...
Any arrears of supplementary pension which is disregarded under paragraph...
The dwelling occupied as the home; but only one dwelling...
(1) Subject to sub-paragraph (2) where an applicant falls within...
Where a person elects to be entitled to a lump...
Where a person chooses a lump sum under section 8(2)...
Any payments made ...— (a) by virtue of regulations made...
A payment made under the Age-Related Payments Regulations 2013.
Any payments to an applicant made under section 49 of...
(1) Any payment made by a local authority in accordance...
Any lump sum payment made in accordance with regulation 24...
Any sum paid by means of assistance in accordance with...
Any sum paid by means of winter heating assistance in...
Any payment made as a direct payment as defined in...
Any premises which the applicant intends to occupy as his...
The value of the right to receive any income under...
The value of the right to receive any rent except...
The value of the right to receive any income under...
Where property is held under a trust, other than—
Any premises occupied in whole or in part—
Any future interest in property of any kind, other than...
Where an applicant has ceased to occupy what was formerly...
Any premises where the applicant is taking reasonable steps to...
All personal possessions.
The assets of any business owned in whole or in...
Procedure by which a person may apply for a reduction under an authority’s scheme
Interpretation
Conditions for the use of electronic communication
Use of intermediaries
Effect of delivering information by means of electronic communication
Proof of identity of sender or recipient of information
Proof of delivery of information
Proof of content of information
An application may be made— (a) in writing,
(1) An application which is made in writing must be...
Where an application made in writing is defective because—
(1) If an application made by electronic communication is defective...
In a particular case an authority may determine that an...
(1) If an application made by telephone is defective an...
Procedure by which a person may appeal against certain decisions of the authority
Procedure for an application to the authority for a reduction under section 13A(1)(c) of the 1992 Act
Paragraph 2 applies only in relation to persons who are...
This Part applies to persons who are pensioners and persons...
Decision by authority
Notification of decision
This part applies to persons who are pensioners and persons...
Payment where there is joint and several liability
Extended reductions: movers into an authority’s area
Except for paragraph 6 (which applies to persons who are...
Making an application
Date on which an application is made
Back-dating of applications
Information and evidence
Amendment and withdrawal of application
Duty to notify changes of circumstances
Browse 21 other sections — procedural / definitional / commencement
Citation, commencement and application
Personal allowance
Interpretation
Child or young person amounts
Meaning of “pensioner” and “person who is not a pensioner”
Family premium
Meaning of “couple”
The premiums specified in Part 4 are, for the purposes...
Polygamous marriages
Meaning of “family”
Circumstances in which a person is to be treated as responsible or not responsible for another
Households
Non-dependants
Remunerative work
Pensioners
Persons treated as not being in Great Britain
Persons subject to immigration control
Provision for pensioners
Provision for all applicants
Provision for all applicants: energy rebate scheme 2022
Provision for all applicants: Homes for Ukraine scheme
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