Maidstone Borough Council

The Council Tax Support Scheme

(Maidstone Borough Council)

Approved and Made by Council -                     

Coming into effect   -    -         1 April 2015

Maidstone Borough  Council makes the following Scheme in exercise of the functions conferred (a) by sections 13A(1)(a), 13A(1)(c), 13A(2), 13A(3) and Schedule 1A to the Local Government Finance Act 1992 and all other enabling powers, (b) pursuant to Regulations made under section 113(1) and (2) of the 1992 Act and paragraph 2 of Schedule 1A to the Local Government Finance Act 2012 and (c) in accordance with Parts 1 to 3 and Schedules 7 to 8 of The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.

Citation,  commencement and application

1.      This scheme may be cited as the Council Tax Support Scheme (Maidstone Borough Council) and comes into effect on 1 April 2015.

2.      This scheme applies in relation to the billing authority in England known as Maidstone Borough Council.

Prescribed Statutory Requirements

The authority sets outs the statutory provisions that must apply to all applicants for a reduction in accordance with the Prescribed Requirements Parts 1 to 3 and Schedules 7 to 8.

The authority further sets out the statutory provisions that apply to pensioners in accordance with the Prescribed Requirements Schedules 1 to 6

Local Scheme Requirements

Subject to amendments to Parts 1, 2,6,7,9, and inclusion of Schedules 6A and 8A, the local scheme requirements set out the provisions of the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012, which the authority has adopted as its scheme.

Name

Proper Officer

Date   

Maidstone Borough Council

SCHEDULE

Maidstone Borough Council

Local Council Tax Support Scheme

CONTENTS

PART 1

Introduction

1.       Introduction

PART 2

Interpretation

2.       Interpretation

3.       Application of scheme: pensioners and persons who are not pensioners

4.       Meaning of “couple”

5.       Polygamous marriages

6.       Meaning of “family”

7.       Circumstances in which a person is to be treated as responsible or not responsible for another

8.       Households

9.       Non-dependants

10.     Remunerative work

PART 3

Procedural matters

11.     Procedure for reduction applications and appeals against reduction decisions

PART 4

Classes of person entitled to a reduction under this scheme

12.     Classes of person entitled to a reduction under this scheme

13.     Class A: pensioners whose income is less than the applicable amount

14.     Class B: pensioners whose income is greater than the applicable amount

15.     Class C: alternative maximum Council tax reduction – pensioners

16.     Class D: persons who are not pensioners whose income is less than the applicable amount

17.     Class  E:  persons  who  are  not  pensioners  whose  income  is  greater  than  the applicable amount

18.     Class  F:  alternative  maximum  Council  tax  reduction  –  persons  who  are  not pensioners

19.     Periods of absence from a dwelling

PART 5

Classes of person excluded from this scheme

20.     Classes of person excluded from this scheme

21.     Class of person excluded from this scheme: persons treated as not being in Great

Britain

22.     Class of person excluded from this scheme: persons subject to immigration control

23.     Class of person excluded from this scheme: capital limit

24.     Class of person excluded from this scheme: students

PART 6

Applicable amounts

25.     Applicable amounts: pensioners

26.     Applicable amounts: persons who are not pensioners

27.     Polygamous marriages: persons who are not pensioners

28.     Applicable  amount:  persons  who  are  not  pensioners  who  have  an  award  of universal credit

PART 7

Maximum Council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

29.     Maximum Council tax reduction amount under this scheme: pensioners and persons who are not pensioners

30.     Non-dependant deductions: pensioners and persons who are not pensioners

PART 8

Alternative maximum Council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

31.     Alternative maximum Council tax reduction under this scheme: pensioners and persons who are not pensioners

PART 9

Amount of reduction under this scheme

32.     Amount of reduction under this scheme: Classes A to F

PART 10

Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction

CHAPTER 1

Income and capital: general

33.     Calculation of income and capital: applicant’s family and polygamous marriages

34.     Circumstances in which income and capital of non-dependant is to be treated as applicant’s

CHAPTER 2

Income and capital: pensioners in receipt of guarantee credit or savings credit

35.     Applicant in receipt of guarantee credit: pensioners

36.     Calculation  of  applicant’s  income  and  capital  in  savings  credit  only  cases:

pensioners

CHAPTER 3

Income and capital where there is an award of universal credit

37.     Calculation of income and capital: persons who are not pensioners who have an award of universal credit

CHAPTER 4

Income: other pensioners

38.     Calculation  of  income  and  capital  where  state  pension  credit  is  not  payable:

pensioners

39.     Meaning of “income”: pensioners

40.     Calculation of weekly income: pensioners

41.     Earnings of employed earners: pensioners

42.     Calculation of net earnings of employed earners: pensioners

43.     Calculation of earnings of self-employed earners: pensioners

44.     Earnings of self-employers earners: pensioners

45.     Notional income: pensioners

46.     Income paid to third parties: pensioners

CHAPTER 5

Income: persons who are not pensioners

47.     Average weekly earnings of employed earners: persons who are not pensioners

48.     Average   weekly  earnings   of   self-employed   earners:   persons   who  are   not pensioners

49.     Average weekly income other than earnings: persons who are not pensioners

50.     Calculation  of  weekly  income  of  employed  earners:  persons  who  are  not pensioners

51.     Earnings of employed earners: persons who are not pensioners

52.     Calculation of net earnings of employed earners: persons who are not pensioners

53.     Earnings of self-employed earners: persons who are not pensioners

54.     Calculation of income other than earnings: persons who are not pensioners

55.     Capital treated as income: persons who are not pensioners

56.     Notional income: persons who are not pensioners

CHAPTER 6

Income: further provisions applying to pensioners and persons who are not pensioners

57.     Calculation of income on a weekly basis

58.     Treatment of child care charges

59.     Calculation of average weekly income from tax credits

60.     Disregard of changes in tax, contributions etc.

61.     Calculation of net profit of self-employed earners

62.     Calculation of deduction of tax and contributions of self-employed earners

63.     Calculation of capital

CHAPTER 7

Capital

64.     Income treated as capital: persons who are not pensioners

65.     Calculation of capital in the United Kingdom

66.     Calculation of capital outside the United Kingdom

67.     Notional capital

68.     Diminishing notional capital rule: pensioners

69.     Diminishing notional capital rule: persons who are not pensioners

70.     Capital jointly held

71.     Calculation of tariff income from capital: pensioners

72.     Calculation of tariff income from capital: persons who are not pensioners

73.     Interpretation

74.     Treatment of students

PART 11

Students

CHAPTER 1

General

75.     Students who are excluded from entitlement to a reduction under this scheme

76.     Calculation of grant income

CHAPTER 2

Income

77.     Calculation of covenant income where a contribution is assessed

78.     Covenant income where no grant income or no contribution is assessed

79.     Relationship with amounts to be disregarded under Schedule 8

80.     Other amounts to be disregarded

81.     Treatment of student loans

82.     Treatment of payments from access funds

83.     Disregard of contribution

84.     Further disregard of student’s income

85.     Income treated as capital

86.     Disregard of changes occurring during summer vacation

PART 12

Extended reductions

CHAPTER 1

Extended reductions: pensioners

87.     Extended reductions: pensioners

88.     Extended reductions (qualifying contributory benefits): pensioners

89.     Duration   of   extended   reduction   period   (qualifying   contributory   benefits):

pensioners

90.     Amount of extended reduction (qualifying contributory benefits): pensioners

91.     Extended reductions (qualifying contributory benefits)—movers: pensioners

92.     Relationship between extended reduction (qualifying contributory benefits) and entitlement to a reduction by virtue of classes A to C

93.     Continuing reductions where state pension credit claimed: pensioners

CHAPTER 2

Extended reductions: persons who are not pensioners

94.     Extended reductions: persons who are not pensioners

95.     Extended reductions: persons who are not pensioners

96.     Duration of extended reduction period: persons who are not pensioners

97.     Amount of extended reduction: persons who are not pensioners

98.     Extended reductions—movers: persons who are not pensioners

99.     Relationship between extended reduction and entitlement to a reduction by virtue of classes D to F

100.   Extended  reductions  (qualifying  contributory  benefits):  persons  who  are  not pensioners

101.   Duration of extended reduction period (qualifying contributory benefits): persons who are not pensioners

102.   Amount of extended reduction (qualifying contributory benefits): persons who are not pensioners

103.   Extended reductions (qualifying contributory benefits)—movers: persons who are not pensioners

104.   Relationship between extended reduction (qualifying contributory benefits) and entitlement to reduction by virtue of classes D to F

CHAPTER 3

Extended reductions: movers in the authority’s area

105.   Extended reductions: applicant moving into the authority’s area

PART 13

When entitlement begins and change of circumstances

106.   Date on which entitlement begins

107.   Date on which change of circumstances is to take effect

108.   Change of circumstances where state pension credit in payment

PART 14

Applications (including duties to notify authority of change of circumstances)

109.   Making an application

110.   Date on which an application is made

111.   Back-dating of applications: pensioners

112.   Back-dating of applications: persons who are not pensioners

113.   Information and evidence

114.   Amendment and withdrawal of application

115.   Duty to notify changes of circumstances

PART 15

Decisions by authority

116.   Decision by authority

117.   Notification of decision

PART 16

Circumstances in which a payment may be made

118.   Payment where there is joint and several liability

Schedules

Schedule 1 – Procedural matters

Schedule 2 – Applicable amounts: pensioners

Schedule 3 – Applicable amounts: persons who are not pensioners

Schedule 4 – Amount of alternative maximum Council tax reduction: pensioners and persons who are not pensioners

Schedule 5 – Sums disregarded from applicant’s earnings: pensioners

Schedule  6  –  Amounts  to  be  disregarded  in  the  calculation  of  income  other  than  earnings:

pensioners

Schedule 7 – Sums disregarded in the calculation of earnings: persons who are not pensioners

Schedule 8 – Sums disregarded in the calculation of income other than earnings: persons who are not pensioners

Schedule 9 – Capital disregards: pensioners

Schedule 10 – Capital disregards: persons who are not pensioners

PART 1

Introduction

Introduction

1.       This scheme relates to the financial year beginning with 1st April 2015 and may be cited as the Council Tax Support Scheme (Maidstone Borough Council).

2.       This Local Council Tax Support Scheme is implemented by Maidstone Borough Council and is intended to assist people in financial need, by the award of a reduction in their Council tax liability. The Government has prescribed that the reduction given to pensioners will not be any less than they would have received under the previous Council Tax Benefit provisions. 

3.       The Borough has prescribed that the local reduction scheme will result in all working age claimants having a reduction of 13% taken from their Council Tax Support Scheme amount.

4.       This scheme will be reviewed and subject to revision or replacement as necessary.

5.       This scheme meets Maidstone Borough Council’s statutory duties under the following      provisions:

·         Equality Act 2010 s.149, public sector equality duties with regard to age, disability, gender reassignment, pregnancy and  maternity, race, religion or belief, sex or sexual orientation, and

·         Child Poverty Act 2010, the duty to mitigate the effects of child poverty,    and

·         Disabled Persons (Services, Consultation and Representation) Act 1986, and

·         Chronically Sick and Disabled Persons Act 1970, the duties relating to the welfare needs of disabled people, and

·         Housing Act 1996, the duty to prevent homelessness, and

·         Armed Forces Covenant, to recognise what our Armed Forces do for us, especially the injured and the bereaved

through the inclusion of premia, allowances, disregards and extended reductions within the assessment of any reductions under this Scheme in order to protect those in financial need and to incentivise work initiatives and additional premia intended to benefit families, lone parents and the disabled as well as disregards of child benefit and certain disability allowances.  Earnings disregards and extended reduction provisions apply in specified cases.   A full equalities impact assessment has been carried out and will be subject to ongoing review.

PART 2

Interpretation

Interpretation

2.—(1) In this scheme—

      “scheme” means Council Tax Support Scheme

     In relation to the scheme –

     the “borough” means the billing authority that is Maidstone Borough Council

     “2012 Act” means Local Government Finance Act 2012

     “Prescribed Requirements” means The Council Tax Reduction Schemes (Prescribed

      Requirements Scheme) (England) Regulations 2012 SI 2885

      “Default Scheme” means The Council Tax Reduction Schemes (Default Scheme) (England)

      Regulations 2012 SI 2886

“the 1992 Act” means the Local Government Finance Act 1992;

“Abbeyfield Home” means an establishment run by the Abbeyfield Society including all bodies corporate or unincorporated which are affiliated to that society;

“adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996(a);

“an AFIP” means an armed forces independence payment payable in accordance with an armed and reserve forces compensation scheme established under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004(b);

“alternative maximum Council tax reduction” means the amount determined in accordance with paragraph 31 and Schedule 4;

“applicable amount” means—

(a)   in relation to a pensioner, the amount calculated in accordance with paragraph 25 and

Schedule 2, and

(b)  in relation to a person who is not a pensioner, the amount calculated in accordance with— (i)  paragraph 26 and Schedule 3; or

(ii)  paragraph 28, as the case may be;

“applicant” means a person who has made an application; “application” means an application for a reduction under this scheme; “assessment period” means—

(a)    1996 c.18. Sections 75A and 75B were inserted by section 3 of the Employment Act 2002 (c.22) and amended by the Work and Families Act 2006 (c.18), Schedule 1, paragraphs 33 and 34.

(b)   2004 c.32.

(a)   in relation to pensioners—

(i) in relation to the earnings of a self-employed earner, the period determined in accordance with paragraph 43 for the purpose of calculating the weekly earnings of the applicant; or

(ii)  in relation to any other income, the period determined in accordance with paragraph

40 for the purpose of calculating the weekly income of the applicant;

(b)  in relation to persons who are not pensioners, such period as is set out in paragraphs 47 to

49 over which income falls to be calculated; “attendance allowance” means—

(a)   an attendance allowance under Part 3 of the SSCBA(a);

(b)  an increase of disablement pension under section 104 or 105 of that Act;

(c)   a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983(b) or any analogous payment; or

(d)  any payment based on need for attendance which is paid as part of a war disablement pension;

“the authority” means a billing authority in relation to whose area this scheme has effect by virtue of paragraph 4(6) of Schedule 1A to the 1992 Act;

“basic rate” has the meaning given by the Income Tax Act 2007(c);

“the benefit Acts” means the SSCBA, the Jobseekers Act 1995(d), the State Pension Credit

Act 2002(e) and the Welfare Reform Act 2007(f);

“board and lodging accommodation” means accommodation provided to a person or, if he is a member of a family, to him or any other member of his family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which both are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of his family) and are consumed in that accommodation or associated premises;

“care home” has the meaning given by section 3 of the Care Standards Act 2000(g) and in Scotland  means  a  care  home  service  within  the  meaning  given  by  section  2(3)  of  the Regulation of Care (Scotland) Act 2001(h) and in Northern Ireland means a nursing home within the meaning of Article 11 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003(i) or a residential care home within the meaning of Article 10 of that Order;

“the Caxton Foundation” means the charitable trust of that name established on 28th March

2011 out  of  funds provided  by the  Secretary of State  for  the benefit  of  certain  persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions;

“child” means a person under the age of 16;

“child benefit” has the meaning given by section 141 of the SSCBA(j);

“child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002(k);

(a)    1992 c.4. See sections 64 to 67 of that Act in relation to attendance allowance; relevant amendments are referenced elsewhere in these Regulations.

(b)   S.I. 1983/686; relevant amending instruments are S.I. 1984/1675, 2001/420.

(c)    2007 c.3. Section 989 defines basic rate by reference to section 6(2) of that Act. Section 6(2) was amended by section 5 of the Finance Act 2008 (c.9) and section 6 of, and paragraphs 1 and 2 of Schedule 2 to, the Finance Act 2009 (c.10).

(d)   1995 c.18. (e)    2002 c.16. (f)    2007 c.5.

(g)   2000 c.14. Section 3 was amended by paragraphs 1 and 4 of Schedule 5 to the Health and Social Care Act 2008 (c.14). (h)   2001 asp 8.

(i)    S.I. 2003/431 (N.I. 9).

(j)    Section 141 was amended by section 1 of the Child Benefit Act 2005 (c.6).

(k)   2002 c.21; section 8 is repealed by the Welfare Reform Act 2012 (c.5), Schedule 14, Part 1 (not yet in force).

“close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or if any of the preceding persons is one member of a couple, the other member of that couple;

“concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act 2002(a) are charged;

“contributory employment and support allowance” means a contributory allowance under Part

1 of the Welfare Reform Act 2007(b);

“Council tax benefit” means Council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

“designated office” means the office of the authority designated by it for the receipt of applications—

(a)   by notice upon or with a form supplied by it for the purpose of making an application; or

(b)  by reference upon or with such a form to some other document available from it and sent by electronic means or otherwise on application and without charge; or

(c)   by any combination of the provisions set out in paragraphs (a) and (b);

“disability living allowance” means a disability living allowance under section 71 of the

SSCBA(c);

“earnings” has the meaning given by paragraph 41, 44, 51 or 53 as the case may be;

“the Eileen Trust” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;

“electronic  communication”  has  the  same  meaning  as  in section  15(1)  of  the  Electronic

Communications Act 2000(d);

“employed earner” is to be construed in accordance with section 2(1)(a) of the SSCBA(e) and also includes a person who is in receipt of a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay or statutory maternity pay;

“the  Employment,  Skills  and  Enterprise  Scheme”  means  a  scheme  under  section  17A (schemes for assisting persons to obtain employment: “work for your benefit” schemes etc.) of the Jobseekers Act 1995(f) known by that name and provided pursuant to arrangements made by the Secretary of State that is designed to assist claimants for job-seekers allowance to obtain employment, including self-employment, and which may include for any individual work-related activity (including work experience or job search);

“employment zone” means an area within Great Britain designated for the purposes of section

60 of the Welfare Reform and Pensions Act 1999(g) and an “employment zone programme” means a programme established for such an area or areas designed to assist claimants for a jobseeker’s allowance to obtain sustainable employment;

“enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament;

(a)    2002 c.21.

(b)   2007 c.5. Part 1 concerns employment and support allowance; relevant amendments are referenced elsewhere in these

Regulations.

(c)    1992 c.4. Section 71 was amended by section 67(1) of the Welfare Reform and Pensions Act 1999 (c.30) and repealed by section 90 of the Welfare Reform Act 2012 (not yet in force).

(d)   2002 c.7; that definition was amended by the Communications Act 2003 (c.21), Schedule 17, paragraph 158.

(e)    Section 2(1)(a) was amended by the Income Tax (Earnings and Pensions) Act 2003, Schedule 6, paragraphs 169 and 171 (c.1).

(f)    Section 17A was inserted by the Welfare Reform Act 2009 (c.24), section 1 and amended by the Welfare Reform Act 2012 (c.5), Schedule 7, paragraphs 1 and 4, and Schedule 14, Parts 1 and 3 (not yet in force). The section is repealed by Part 4 of Schedule 14 to that Act (not yet in force).

(g)   1999 c.30.

“extended reduction” means a reduction under this scheme for which a person is eligible under

Part 12 (extended reductions);

“extended reduction period” means the period for which a person is in receipt of an extended reduction in accordance with paragraph 89, 96 or 101;

“extended reduction (qualifying contributory benefits)” means a reduction under this scheme for which a person is eligible in accordance with paragraph 88 or 95;

“family” has the meaning given by paragraph 6;

“the Fund” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 or, in Scotland, on 10th April 1992;

“guarantee credit” is to be construed in accordance with sections 1 and 2 of the State Pension

Credit Act 2002;

“a  guaranteed  income  payment”  means  a  payment  made  under  article  15(1)(c)  (injury benefits) or 29(1)(a) (death benefits) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011(a);

“housing benefit” means housing benefit under Part 7 of the SSCBA;

“an income-based jobseeker’s allowance” and “a joint-claim jobseeker’s allowance” have the meanings given by section 1(4) of the Jobseekers Act 1995(b);

“income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007;

“independent hospital”—

(a)   in England means a hospital as defined by section 275 of the National Health Service Act

2006(c) that is not a health service hospital as defined by that section;

(b)  in Wales has the meaning given by section 2 of the Care Standards Act 2000(d); and

(c)   in Scotland means an independent health care service as defined by section 10F of the

National Health Service (Scotland) Act 1978(e);

“the Independent Living Fund (2006)” means the Trust of that name established by a deed dated 10th April 2006 and made between the Secretary of State for Work and Pensions of the one part and Margaret Rosemary Cooper, Michael Beresford Boyall and Marie Theresa Martin of the other part;

“invalid carriage or other vehicle” means a vehicle propelled by a petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;

“the London Bombings Relief Charitable Fund” means the company limited by guarantee (number 5505072), and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on

7th July 2005;

“lone parent” means a person who has no partner and who is responsible for and a member of the same household as a child or young person;

“the Macfarlane (Special Payments) Trust” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;

(a)    S.I. 2011/517.

(b)   1995 c.18. Section 1(4) was amended by the Welfare Reform and Pensions Act 1999, Schedule 7, paragraphs 1 and 2(1) and (4); the Civil Partnership Act 2004 (c33); section 4 of the Welfare Reform Act 2009 (c.24), and is repealed by the Welfare Reform Act 2012, Schedule 14, Part 1 (not yet in force).

(c)    2006 c.41. The definition of “health service hospital” has been amended by the Health and Social Care Act 2012 (c.7), Schedule 4, paragraph 138 (not yet in force).

(d)   2000 c.14; section 2 was amended by the Health and Social Care Act 2008 (c.14), Schedule 5, paragraphs 1 and 3. (e)    1978 c.29; section 10F was inserted by section 108 of the Public Services Reform (Scotland) Act 2010 (asp 8).

“the Macfarlane (Special Payments) (No. 2) Trust” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;

“the Macfarlane Trust” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia;

“main  phase  employment  and  support  allowance”  means  an  employment  and  support allowance where the calculation of the amount payable in respect of the applicant includes a component under section 2(1)(b) or 4(2)(b) of the Welfare Reform Act 2007(a) except in Part

1 of Schedule 3;

“maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part 8 of the Employment Rights Act 1996(b);

“maximum Council tax reduction amount” means the amount determined in accordance with paragraph 29;

“member of a couple” means a member of a married or unmarried couple;

“MFET Limited” means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products;

“mobility supplement” means—

(a)   in relation to pensioners, a supplement to which paragraph 5(1)(a)(vii) of Schedule 5 refers;

(b)  in relation to persons who are not pensioners, a supplement to which paragraph 13 of

Schedule 8 refers;

“mover” means an applicant who changes the dwelling in which the applicant is resident, and in respect of which the applicant is liable to pay Council tax, from a dwelling in the area of the authority to a dwelling in the area of a second authority;

“net earnings” means such earnings as are calculated in accordance with paragraph 42 or 52, as the case may be;

“net profit” means such profit as is calculated in accordance with paragraph 61;

“new dwelling” means, for the purposes of the definition of “second authority” and paragraphs

91, 98 and 103, the dwelling to which an applicant has moved, or is about to move, in which the applicant will be resident;

“non-dependant” has the meaning given by paragraph 9;

“occasional assistance” means any payment or provision made by a local authority, the Welsh

Ministers or the Scottish Ministers for the purposes of—

(a)   meeting, or helping to meet an immediate short-term need—

(i)  arising out of an exceptional event or exceptional circumstances, or

(ii)  that needs to be met to avoid a risk to the well-being of an individual, and

(b)  enabling qualifying individuals to establish or maintain a settled home, and—

(i)  “local authority” has the meaning given by section 270(1) of the Local Government

Act 1972(c); and

(a)    Section 2(1)(b) is amended by the Welfare Reform Act 2012, Schedule 23, paragraph 24 (not yet in force); section 4 is repealed by Part 1 of Schedule 14 to that Act (not yet in force).

(b)   1996 c.18.

(c)    1972 c. 70.  The definition of local authority was amended by section 102 of, and paragraph 8 of Schedule 16 and Schedule

17 to, the Local Government Act 1985. Other amendments have been made to that definition but they are not relevant to these Regulations.

(ii)  “qualifying individuals” means individuals who have been, or without the assistance might otherwise be—

(aa)    in  prison,  hospital,  an  establishment  providing  residential  care  or  other institution, or

(bb)    homeless or otherwise living an unsettled way of life;

and “local authority” means a local authority in England within the meaning of the Local

Government Act 1972(a);

“occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;

“occupational pension scheme” has the same meaning as in section 1 of the Pension Schemes

Act 1993(b);

“partner”, in relation to a person, means—

(a)   where that person is a member of a couple, the other member of that couple;

(b)  subject to paragraph (c), where that person is polygamously married to two or more members of his household, any such member to whom he is married; or

(c)   where that person is polygamously married and has an award of universal credit with the other party to the earliest marriage that still subsists, that other party to the earliest marriage;

“paternity leave” means a period of absence from work on ordinary paternity leave by virtue of section 80A or 80B of the Employment Rights Act 1996 or on additional paternity leave by virtue of section 80AA or 80BB of that Act(c);

“pension fund holder” means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme concerned;

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the

Pensions Act 1995(d);

“pensioner” has the meaning given by paragraph 3(2)(a);

“person on income support” means a person in receipt of income support;

“person treated as not being in Great Britain” has the meaning given by paragraph 21; “person who is not a pensioner” has the meaning given by paragraph 3(2)(b);

“personal independence payment” has the meaning given by Part 4 of the Welfare Reform Act

2012(e);

“personal pension scheme” means—

(a)   a personal pension scheme as defined by section 1 of the Pension Schemes Act 1993(f); (b)   an annuity contract or trust scheme approved under section 620 or 621 of the Income and

Corporation Taxes Act 1988(g) or a substituted contract within the meaning of section

(a)    1972 c.70. See section 270(1) of that Act for the definition of “local authority”; a relevant amendment was made to that definition by the Local Government Act 1985 (c.51), Schedule 17.

(b)   1993 c.48. The definition of “occupational pension scheme” was substituted by section 239 of the Pensions Act 2004 (c.35)