Citation, commencement and application

1. —(1) These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) (No. 2) Regulations 2014 and come into force on 12th January 2015.

(2) These Regulations apply in relation to council tax reduction schemes( 2 ) made by billing authorities for financial years beginning on or after 1st April 2015.

Amendment of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

2. —(1)The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012( 3 ) are amended as follows.

(2) In regulation 2 (interpretation)—

(a) in paragraph (1)—

(i) for the definition of “contributory employment and support allowance” substitute—

“ “contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act 2007 ( 4 ) as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 ( 5 ) that remove references to an income-related allowance and a contributory allowance under Part 1 of the Welfare Reform Act 2007 as that Part has effect apart from those provisions; ” ;

(ii) omit the definition of “service user group”;

(b) after paragraph (7) insert—

“ (8) References in these Regulations to an applicant participating as a service user are to—

(a) a person who is being consulted by or on behalf of—

(i) a body which has a statutory duty to provide services in the field of health, social care or social housing; or

(ii) a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,

in their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services; or

(b) the carer of a person consulted as described in sub-paragraph (a) where the carer is not being consulted as described in that sub-paragraph. ” .

(3) In regulation 6 (meaning of “family”)—

(a) omit the “or” following paragraph (3)(a);

(b) after paragraph (3)(b) insert—

“ ; or

(c) entitled to an award of universal credit. ” .

(4) In regulation 12(5) (persons treated as not being in Great Britain)—

(a) in sub-paragraph (h) omit “, an income-based jobseeker’s allowance”;

(b) omit the “or” following sub-paragraph (h);

(c) after sub-paragraph (h) add—

“ (ha) in receipt of an income-based jobseeker’s allowance and has a right to reside other than a right to reside falling within paragraph (4); or ” .

(5) In Schedule 1 (pensioners: matters that must be included in an authority’s scheme)—

(a) in paragraph 8 (non-dependant deductions)—

(i) in sub-paragraph (1)(a) for “£11.25” substitute “£11.36”;

(ii) in sub-paragraph (1)(b) for “£3.70” substitute “£3.74”;

(iii) in sub-paragraph (2)(a) for “£188.00” substitute “£189.00”;

(iv) in sub-paragraph (2)(b) for “£188.00”, “£326.00” and “£7.45” substitute “£189.00”, “£328.00” and “£7.52” respectively;

(v) in sub-paragraph (2)(c) for “£326.00”, “£406.00” and “£9.40” substitute “£328.00”, “£408.00” and “£9.49” respectively;

(vi) in sub-paragraph (8)—

(aa) omit the “or” following paragraph (a);

(bb) after paragraph (b) add—

“ ; or

(c) 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. ” ;

(vii) after sub-paragraph (11) insert—

“ (11A) For the purposes of sub-paragraph (8), “earned income” has the meaning given in regulation 52 of the Universal Credit Regulations 2013 ( 6 ) . ” ;

(b) in the following provisions for “applicant’s participation in a service user group” substitute “applicant participating as a service user”—

(i) paragraph 18(2)(f) (earnings of employed earners);

(ii) paragraph 22(12) (notional income);

(iii) paragraph 23(3) (income paid to third parties);

(c) in paragraph 25 (treatment of child care charges)—

(i) in sub-paragraph (10)(c) and (e) after “Employment and Support Allowance Regulations 2008” insert “or the Employment and Support Allowance Regulations 2013( 7 )”;

(ii) in sub-paragraph (10)(g) for “or allowance to which sub-paragraph (vii) or (viii)” substitute “or allowance or payment to which sub-paragraph (v), (vii) or (viii)”;

(iii) in sub-paragraph (13)(b) for “would be payable but for” substitute “has ceased to be payable by virtue of”;

(d) in the following provisions for “social security contributions” substitute “national insurance contributions”—

(i) paragraph 28(c) (disregard of changes in tax, contributions etc );

(ii) in paragraph 29 (calculation of net profit of self-employed earners)—

(aa) sub-paragraph (1)(b)(i);

(bb) sub-paragraph (2)(b)(ii);

(cc) sub-paragraph (8)(a)(ii);

(iii) paragraph 30(3) (calculation of tax and contributions of self-employed earners).

(6) In Schedule 2 (applicable amounts)—

(a) in column (2) of the Table in paragraph 1—

(i) in sub-paragraph (1)(a) for “£148.35” substitute “£151.20”;

(ii) in sub-paragraph (1)(b) for “£165.15” substitute “£166.05”;

(iii) in sub-paragraph (2)(a) for “£226.50” substitute “£230.85”;

(iv) in sub-paragraph (2)(b) for “£247.20” substitute “£248.28”;

(v) in sub-paragraph (3)(a) for “£226.50” substitute “£230.85”;

(vi) in sub-paragraph (3)(b) for “£78.15” substitute “£79.65”;

(vii) in sub-paragraph (4)(a) for “£247.20” substitute “£248.28”;

(viii) in sub-paragraph (4)(b) for “£82.05” substitute “£82.26”;

(b) in column (2) of the Table in paragraph 2 for “£66.33” in each place where it occurs substitute “£66.90”;

(c) in the second column of the Table in Part 4—

(i) in paragraph (1)(a) and (b)(i) for “£61.10” substitute “£61.85”;

(ii) in paragraph (1)(b)(ii) for “£122.20” substitute “£123.70”;

(iii) in paragraph (2) for “£24.08” substitute “£24.43”;

(iv) in paragraph (3) for “£59.50” substitute “£60.06”;

(v) in paragraph (4) for “£34.20” substitute “£34.60”.

(7) In column (1) of the Table in paragraph 1 of Schedule 3 (amount of alternative maximum council tax reduction)—

(a) in paragraph (b)(i) for “£185.00” substitute “£187.00”;

(b) in paragraph (b)(ii) for “£185.00” and “£241.00” substitute “£187.00” and “£243.00” respectively.

(8) In Schedule 4 (sums disregarded from applicant’s earnings)—

(a) in paragraph 5(1)(d)(ii) after “Employment and Support Allowance Regulations 2008” insert “or regulation 7 of the Employment and Support Allowance Regulations 2013”;

(b) in paragraph 6(6)(a) after “Employment and Support Allowance Regulations 2008” insert “or regulation 39(1)(a), (b) or (c) of the Employment and Support Allowance Regulations 2013”.

(9) In paragraph 19(2)(b) of Schedule 5 (amounts to be disregarded in the calculation of income other than earnings) for “£57.35” substitute “£57.90”.

(10) In Schedule 6 (capital disregards)—

(a) in paragraph 21(2)—

(i) omit the “or” following paragraph (o);

(ii) after paragraph (p) insert—

“ ; or

(q) universal credit. ” ;

(b) in paragraph 22(2)(b) after “Jobseeker’s Allowance Regulations” insert “1996( 8 )”;

(c) in paragraph 22(2)(e) after “Employment and Support Allowance Regulations” insert “2008( 9 )”.

Transitional provision

3. —(1) The amendment in regulation 2(4) does not apply to a person who, on 31st March 2015—

(a) is liable to pay council tax at a reduced rate by virtue of a council tax reduction under an authority’s scheme established under section 13A(2) of the Act; and

(b) is entitled to an income-based jobseeker’s allowance,

until the first of the events in paragraph (2) occurs.

(2) The events are—

(a) the person makes a new application for a reduction under an authority’s scheme established under section 13A(2) of the Act; or

(b) the person ceases to be entitled to an income-based jobseeker’s allowance.

(3) In this regulation “the Act” means the Local Government Finance Act 1992.