The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

[^M_F_5c5db892-c7ea-4207-fda0-f7f3952eb2b4]: Words in Sch. 5 para. 1 Table omitted (25.11.2013) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013 (S.S.I. 2013/287), regs. 1, 18

PART12 — Transitional provision

Transitional provision

72

• (1) A person described in paragraph (2) is deemed to have made an application for council tax reduction on 1st April 2013.

• (2) A person referred to in paragraph (1) is a person—

• (a) who is entitled to council tax benefit on 31st March 2013;

• (b) who made an application for council tax benefit which is not determined before 1stApril 2013;

• (c) whose entitlement to council tax benefit is wholly or partly suspended immediately before 1st April 2013;

• (d) other than a person described in sub-paragraphs(a) or (c), who has applied for a revision of a decision by a relevant authority under regulation4(1) (revision of decisions) or 5(1) (late application for a revision) of the Housing Benefit and Council Tax Benefit (Decisions and Appeals) Regulations 2001 (“the 2001 Regulations”) and whose application is pending immediately before 1stApril 2013; and

• (e) other than a person described in sub-paragraphs (a) or (c), who has appealed against a decision of the First-tier Tribunal, the Upper Tribunal or a court in relation to a claim for council tax benefit and whose appeal is pending immediately before 1stApril 2013.

• (3) For the purposes of sub-paragraph (2)(d) a revision of a decision relating to a claim for council tax benefit is pending if an application for a revision has been made but not been determined.

• (4) For the purposes of paragraph (2)(e) an appeal against a decision relating to a claim for council tax benefit is pending if—

• (a) an appeal against the decision has been brought but not determined;

• (b) an application for permission to appeal against the decision has been made but not determined; or

• (c) the time within which—

• (i) an application for permission to appeal may be made; or

• (ii) an appeal against the decision may be brought,

has not expired and one of the circumstances prescribed in regulation 11(3) of the 2001 Regulations apply.

• (5) Where an application for council tax reduction is deemed to be made in accordance with paragraph (1) and—

• (a) on 31st March 2013 the applicant by whom the application is deemed to have been made is a person to whom regulation 50(10) to (13) (date on which change of circumstances regarding non-dependants is to take effect) of the Council Tax Benefit (Persons who have attained the qualifying age for State Pension Credit) Regulations 2006 applies; and

• (b) the effective date for the purposes of the change of circumstances is a date after 31stMarch 2013,

that application is to be determined as though the change of circumstances has not taken place and is to be re-determined on the effective date to take account of the change of circumstances.

PART 10A — Review and appeal

Review of determination on an application

70A

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) An applicant who is aggrieved by a determination on an application may serve a written notice on the relevant authority requesting that it review its determination.

• (3) The notice under paragraph (2) must be served within two months of the determination it relates to and must state the matter by which, and the grounds on which, the applicant is aggrieved.

• (4) Where a notice under paragraph (2) is served on a relevant authority, that authority must—

• (a) consider the matter to which the notice relates;

• (b) within two months of receipt of the notice, redetermine the application or decide that no alteration of the determination is to be made;

• (c) notify the applicant in writing of its decision and that if the applicant remains aggrieved then an appeal may be made to the First-tier Tribunal within 42 days of the notification, with the address to which any notice of appeal may to be sent.

Request for further review

70B

• (1) An applicant may appeal to the First-tier Tribunal where the relevant authority—

• (a) has notified the applicant of its decision on a request for review under regulation 70A(2) in accordance with paragraph (4)(c) of that regulation and the applicant wishes to dispute that decision, or

• (b) has not notified the applicant of a decision on a request for review under regulation 70A(2) and more than two months have elapsed since the notice requesting review was served.

• (2) Notice of appeal to the First-tier Tribunal must be made in accordance with the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022.

• (3) An appeal to the First-tier Tribunal prevents the relevant authority from notifying the applicant under regulation 70A(2) of its decision on the request for review to which the appeal relates.

• (4) The relevant authority must implement the decision of the First-tier Tribunal in respect of an appeal under paragraph (1) as soon as is reasonably practicable, including any calculation of the amount of an applicant’s entitlement to a council tax reduction that is required.

Conduct of further reviews

70C

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18A

• (1) Any payment made in respect of a person who is a member of the applicant’s family—

• (a) in accordance with an adoption allowance scheme made under section 71 of the Adoption and Children (Scotland) Act 2007 (adoption allowances schemes) or pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002;

• (b) which is a payment made by a local authority in pursuance of section 50 of the Children Act 1975 (payments towards maintenance of children) or 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);

• (c) which is a payment made by an authority, as defined in article 2 of the Children (Northern Ireland) Order 1995, in pursuance of article 15 of, and paragraph 17 of Schedule 1 to, that Order (contribution by an authority to child’s maintenance); or

• (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.

18B

Any payment made by a local authority in accordance with section 12 of the Social Work (Scotland) Act 1968 (general social welfare services of local authorities), section 22 of the Children (Scotland) Act 1995 (promotion of welfare of children in need) or section 17 of the Children Act 1989 (provision of services for children in need, their families and others).

30A

Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the 1992 Act 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; or

• (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.

Conditions of entitlement to council tax reduction – dwellings in bands E to H

14A

• (1) A person who is liable to pay council tax under section 75 of the Act (“relevant person”) is entitled to council tax reduction under this regulation in respect of a day if—

• (a) the conditions set out in paragraph (3) to (5) are satisfied; and

• (b) the amount of council tax reduction calculated under this regulation is greater than the amount of council tax reduction calculated under regulation 14.

• (2) A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 58 (date on which entitlement begins).

• (3) The conditions referred to in paragraph (1)(a) are that the relevant person—

• (a) is for the day liable to pay council tax in respect of a dwelling in valuation band E, F, G or H in which that person resides as their sole or main residence;

• (b) is not a person to whom regulation 15 (persons not entitled to council tax reduction: absentees), 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain) or 19 (persons not entitled to council tax reduction: persons subject to immigration control) applies; and

• (c) makes an application for council tax reduction in accordance with Part9 (applications).

• (4) The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

• (5) The condition referred to in paragraph (1)(a) is that—

• (a) the day falls within a week in respect of which—

• (i) the relevant person has no income; or

• (ii) the relevant person’s income does not exceed—

• (aa) £321, in the case of a person to whom paragraph (6) applies;

• (bb) £479, in any other case; or

• (b) neither sub-paragraph (a)(i) or (ii) applies to the relevant person but amount A exceeds amount B where—

• (i) amount A is the appropriate maximum council tax reduction in the relevant person’s case; and

• (ii) amount B is 2 6/7 per cent of the difference between the person’s income in respect of the week in which the day falls and the amount stated in sub-paragraph (a)(ii)(aa) or (bb) (as the case may be).

• (6) This paragraph applies to a person who—

• (a) is not a member of a couple or of a polygamous marriage; and

• (b) is not responsible for a child or young person (within the meaning of regulation 10).

• (7) Where a relevant person is entitled to council tax reduction in respect of a day, the amount to which the person is entitled is—

• (a) if paragraph (5)(a) applies, the amount which is the appropriate maximum council tax reduction in that person’s case;

• (b) if paragraph (5)(b) applies, the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by thatparagraph.

Persons not entitled to council tax reduction: persons treated as not being in Great Britain

Persons treated as being in Great Britain

Temporary absence from Great Britain

Persons not entitled to council tax reduction: persons subject to immigration control

30B

• (1) Any 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), but only for a 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 9 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 15 May 2023, whichever is the later.

30C

Any payment made under or by the Thalidomide Trust.

Non-recovery of council tax arrears caused by official error

19A

• (1) Arrears of council tax are not recoverable if they arise in consequence of an over-entitlement to council tax reduction as described in paragraph (2).

• (2) This paragraph applies to an over-entitlement which arises in consequence of an official error where the claimant or a person acting on their behalf or any other person to whom the council tax reduction is awarded could not have reasonably been expected to realise that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.

• (3) In this regulation, “over-entitlement” means an amount of council tax reduction which was awarded and to which there was no entitlement (whether on the initial decision or as subsequently reviewed or superseded or further reviewed or superseded).

• (4) In this regulation, “official error” means a mistake, whether in the form of an act or omission, by—

• (a) the relevant authority,

• (b) an officer or person acting for the relevant authority, or

• (c) a person providing services to the relevant authority,

where the claimant, a person acting on their behalf or any other person to whom the council tax reduction is awarded, did not cause or materially contribute to that mistake.

30D

Any early years assistance given in accordance with section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018.

30E

Any funeral expense assistance given in accordance with section 24, section 34 and schedule 8 of the Social Security (Scotland) Act 2018.

24

Any payment or interest on a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020.

30F

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30G

Any payment of winter heating assistance made by virtue of Regulations under section 30 of the Social Security (Scotland) Act 2018 .

30H

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30I

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30J

Any payment made in connection with the provision of accommodation under the Homes for Ukraine scheme launched by the United Kingdom Government on 14 March 2022.

30K

Any payment made under section 1(2) or section 4(1) or (2) of the Social Security (Additional Payments) Act 2022, where made to a person in receipt of working tax credit.

Appeal against a determination on an application

30L

Any payment of a widowed parent’s allowance made under section 39A of the 1992 Act—

• (a) to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

• (b) in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,

but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.