Citation, commencement and application

1. —(1) These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2015 and come into force on 14th January 2016.

(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 2016.

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(8) (interpretation)—

(a) at the end of sub-paragraph (a) (and before “or”) insert—

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

(i) the Secretary of State in relation to any of the Secretary of State’s functions in the field of social security or child support or under section 2 of the Employment and Training Act 1973 ( 4 ) ; or

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

in their capacity as a person affected or potentially affected by the exercise of those functions or the carer of such a person; ” ;

(b) in sub-paragraph (b) for “sub-paragraph (a)” substitute “sub-paragraph (a) or (aa)”.

(3) 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 “£11.36” substitute “£11.45”;

(ii) in sub-paragraph (1)(b) for “£3.74” substitute “£3.77”;

(iii) in sub-paragraph (2)(a) for “£189.00” substitute “£195.00”;

(iv) in sub-paragraph (2)(b) for “£189.00”, “£328.00” and “£7.52” substitute “£195.00”, “£338.00” and “£7.58” respectively;

(v) in sub-paragraph (2)(c) for “£328.00”, “£408.00” and “£9.49” substitute “£338.00”, “£420.00” and “£9.56” respectively;

(b) in paragraph 17 (calculation of weekly income)—

(i) in sub-paragraph (1) for “sub-paragraph (2) or (4)” insert “sub-paragraph (2), (3A), (4A) or (5)”;

(ii) after sub-paragraph (3) insert—

“ (3A) Income calculated pursuant to sub-paragraphs (2) and (3) must be taken into account—

(a) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;

(b) in the case of an application or a reduction under a scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commences that employment, and the first day of each reduction week thereafter; or

(c) in the case of an application or a reduction under a scheme where the applicant’s average weekly earnings from employment change, the first day of the reduction week following the date the applicant’s earnings from employment change so as to require recalculation under this paragraph, and the first day of each reduction week thereafter,

regardless of whether those earnings were actually received in that reduction week. ” ;

(iii) after sub-paragraph (4) insert—

“ (4A) An applicant’s earnings from employment as an employed earner not calculated pursuant to sub-paragraphs (2) and (3) must be taken into account—

(a) in the case of an application, on the date on which the application was made or treated as made, and the first day of each reduction week thereafter;

(b) in the case of an application or a reduction under a scheme where the applicant commences employment, the first day of the reduction week following the date the applicant commences that employment, and the first day of each reduction week thereafter; or

(c) in the case of an application or a reduction under a scheme where the applicant’s average weekly earnings from employment change, the first day of the reduction week following the date of the change, and the beginning of each reduction week thereafter,

regardless of whether those earnings were actually received in that reduction week. ” ;

(c) in paragraph 28(c) (disregard of changes in tax, contributions etc ) for “small earnings exception” substitute “small profits threshold”;

(d) in paragraph 30(3)(a) (calculation of deduction of tax and contributions of self-employed earners)—

(i) for “11(1)” substitute “11(2)”;

(ii) for “11(3)” substitute “11(8)”;

(iii) for “small earnings exception” substitute “small profits threshold”.

(4) In Schedule 2 (applicable amounts)—

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

(i) in sub-paragraph (1)(a) for “£151.20” substitute “£155.60”;

(ii) in sub-paragraph (1)(b) for “£166.05” substitute “£168.70”;

(iii) in sub-paragraph (2)(a) for “£230.85” substitute “£237.55”;

(iv) in sub-paragraph (2)(b) for “£248.28” substitute “£252.30”;

(v) in sub-paragraph (3)(a) for “£230.85” substitute “£237.55”;

(vi) in sub-paragraph (3)(b) for “£79.65” substitute “£81.95”;

(vii) in sub-paragraph (4)(a) for “£248.28” substitute “£252.30”;

(viii) in sub-paragraph (4)(b) for “£82.26” substitute “£83.60”;

(b) for paragraph 3 (family premium) substitute—

“ 3. The amount for the purposes of paragraph 6(1)(c) of Schedule 1 in respect of a family of which at least one member is a child or young person—

(a) is £17.45 in respect of a reduction week which begins in the period beginning with 1st April 2016 and ending with 30th April 2016;

(b) is nil in respect of a reduction week which begins after 1st May 2016. ” ;

(c) in paragraph 6 (severe disability premium)—

(i) in sub-paragraph (2)(a)(iii), after “carer’s allowance” insert “under section 70 of the SSCBA or has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013( 5 )”;

(ii) in the closing words of sub-paragraph (2)(b)—

(aa) after “carer’s allowance” insert “or has an award of universal credit that includes the carer element”; and

(bb) after “such an allowance” insert “or has such an award of universal credit”;

(iii) in sub-paragraph (7)(d)—

(aa) after “carer’s allowance” insert “or having an award of universal credit which includes the carer element”; and

(bb) after “be so entitled and in receipt” insert “or have such an award of universal credit”;

(iv) in sub-paragraph (8)(b)—

(aa) after “carer’s allowance” insert “or as having an award of universal credit which includes the carer element”; and

(bb) after “that allowance” insert “or had such an award of universal credit”;

(d) in paragraph 12 (amounts of premiums specified in Part 3)—

(i) in sub-paragraph (1)(b)(i), after “carer’s allowance” insert “or who has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013,”; and

(ii) in sub-paragraph (1)(b)(ii), after “such an allowance” insert “or such an award of universal credit”.

(5) 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 “£187.00” substitute “£193.00”;

(b) in paragraph (b)(ii) for “£187.00” and “£243.00” substitute “£193.00” and “£250.00” respectively.

(6) In paragraph 10 of Schedule 4 (sums disregarded from applicant’s earnings) for sub-paragraph (2)(b)(ii)(bb) substitute—

“ (bb) his family includes at least one child or young person; ” .

(7) In paragraph 20(1) of Schedule 5 (amounts to be disregarded in the calculation of income other than earnings) for “Where an applicant’s applicable amount includes an amount by way of a family premium,” substitute “Where an applicant’s family includes at least one child or young person,”.

(8) After paragraph 29A of Schedule 6 (capital disregards) insert—

“ 29B. Any payments to an applicant made under section 49 of the Children and Families Act 2014 ( 6 ) (personal budgets and direct payments). ” .

Transitional provision

3. —(1) Subject to paragraph (2), the amendment in regulation 2(4)(b) does not apply to a person who, on 30th April 2016, 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 is—

(a) a member of a family of which at least one member is a child or young person; or

(b) a partner in a polygamous marriage, where he or she, or another partner of the polygamous marriage, is responsible for a child or young person who is a member of the same household.

(2) Paragraph (1) does not apply if—

(a) sub-paragraph (a) or (b) of that paragraph ceases to apply; or

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

(3) For the purposes of this regulation—

(a) “the Act” means the Local Government Finance Act 1992;

(b) “child”, “family”, “partner”, “polygamous marriage” and “young person” have the meanings given by regulation 2 of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.