Council Tax Reduction Scheme 2025 to 2026

Contents - Annexes

• Annex 1 - Glossary of terms
• Annex 2 - Polygamous marriages
• Annex 3 - Childcare charges
• Annex 4 - Definition of earnings as an employed earner
• Annex 5 - Calculation of self-employed earnings
• Annex 6 - Calculation of income other than earnings
• Annex 7 - Income which is treated as capital (and capital treated as income)
• Annex 8 - Students
  • Calculation of grant income
  • Calculation of student loans
  • Other issues

Annex 1 - Glossary of terms

• Alternative maximum council tax reduction (pensioners only) - A way of calculating council tax reduction where there is a second adult sharing the household who would normally be expected to contribute towards the council tax bill, but who cannot afford to do so.
• Amount for living expenses (pensioners only) - An amount of money assumed to be sufficient to cover day-to-day living expenses.[footnote 28]
• Applicant - A person who has made an application to the Council for council tax reduction.
• Application - An application for council tax reduction.
• Armed Forces Independence Payment - A payment made in accordance with an armed and reserve forces compensation scheme.
• Attendance Allowance - A benefit for people of state pension age and over that helps with the extra costs of long-term illness or disability, which can be either physical and/or mental. It is paid regardless of income and savings and is tax-free.
• Boarder - A person who resides with the applicant and who makes payments to the applicant or their partner, on a commercial basis, in return for accommodation and some meals. A boarder is not a non-dependant.
• Carer’s Allowance - A benefit for someone caring for another person for at least 35 hours a week. It is paid regardless of income and savings but can be taxable.
• Child - A person under the age of 16.
• Child Benefit - A non-means-tested benefit (below income of £60k) to help with the cost of children. It is usually paid monthly to a person who is responsible for a child either aged under 16 or aged 16 to 20 in full-time education or training.
• Child Tax Credit - A payment to help with the cost of children aged under 16, or 16 to 20 in full-time education or training, for whom a person is responsible. It is income-related and paid in addition to Child Benefit to people in work and out of work.
• Close relative - A parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister. Where any of these close relatives is one member of a couple, the definition includes the other member of that couple.
• Concessionary payment - A payment made in certain circumstances to compensate a person for the non-payment of a benefit or a tax credit.
• Council - Oxford City Council, as the billing authority.
• Council Tax Reduction Scheme - A scheme designed to help people in financial need pay their council tax.
• Couple - Two people living in the same household who are married to, or civil partners of, each other, or are living together as though they were married or civil partners.
• Disability Living Allowance - A non-means-tested, non-taxable benefit paid to people who need supervision or help with their daily or nightly care, or who have mobility problems. It has now been replaced for most people by Personal Independence Payment but is still paid for children.
• Earnings - Any remuneration or profit derived from employment.
• Employed earner - A person who is gainfully employed under a contract of service.
• Employment and Support Allowance - A benefit paid to working-age people who have an illness, health condition or a disability which makes it difficult or impossible to work. Contribution-based Employment and Support Allowance is not means-tested but based on National Insurance contributions. Income-related Employment and Support Allowance is means-tested.
• Estrangement - A breakdown of a relationship between 2 persons.
• Extended reduction - A set amount of council tax reduction awarded for a specified period, usually 4 weeks.
• Family - A couple, or a couple where one or both have responsibility for a child or young person living in the same household, or a lone parent who has responsibility for a child or young person living in the same household.
• Financial or tax year - The period beginning 6th April in one year to 5th April in the following year.
• Household - Not defined as such but is given its every-day meaning, taking account of factors such as the overall relationship between the parties, living arrangements and the degree to which facilities are shared. Children and young people are treated as part of the household even when temporarily absent but are not part of the household in certain specific circumstances, such as when they are living in care or formally placed with the applicant.
• Housing Benefit - An income-related (means-tested) benefit paid to tenants on low incomes (either in or out of work) to help pay their rent. The scheme is administered by local authorities in accordance with national legislation.
• Income Support - An income-related (means-tested) benefit paid to working-age people on low income such as carers and lone parents. It is not usually paid to someone receiving Jobseeker’s Allowance or Employment and Support Allowance.
• Jobseeker’s Allowance - A benefit paid to working-age people who are not working (or working less than 16 hours a week) and who are available for, and actively seeking full-time work. Contribution-based Jobseeker’s Allowance is not means- tested but depends on National Insurance contributions. Income-based Jobseeker’s Allowance is means-tested.
• Joint occupier - A person who is either the co-owner (with the applicant or their partner) of the residence or liable (with the applicant or their partner) to pay council tax. A joint occupier has a legal right to occupy the property. A joint occupier is not a non-dependant.
• Liability - The liable person is the person whose name appears on the council tax bill. In most cases, this is the person occupying the property. There can be one liable person or several, depending on the circumstances. See Section 6 of the Local Government Act 1992 for a full definition.
• Local authority - An authority responsible for issuing council tax bills and providing a scheme for council tax reduction.
• Lone parent - A person who has no partner and who is responsible for a child or young person living in the same household.
• Macfarlane Trust - A charitable trust established to help relieve poverty or distress among those suffering from haemophilia.
• Maternity leave - A period during which a woman is absent from work because she is pregnant or has given birth to a child, and after which she has the right to return to work.
• Medically approved - Certified by a medical practitioner.
• National Minimum Wage - The minimum amount that legally must be paid to an employed earner.
• National Insurance - A form of taxation on earnings and self-employed profits paid into a fund from which some social security benefits are paid. The Department for Work and Pensions issues National Insurance numbers which are unique to each person and are required when applying for council tax reduction.
• Net earnings - The amount of earnings after specified deductions such as income tax and National Insurance contributions.
• Net profit - The amount treated as self-employed earnings which is the applicant’s total profit less specified deductions such as allowable expenses.
• Non-dependant - A person living as a member of the applicant’s household who is not their partner, or a child or young person for whom they are responsible, with certain exceptions such as joint-occupiers, boarders and paid carers.
• Non-dependant deduction - A set amount deducted from an applicant’s council tax reduction as a contribution made by a non-dependant towards household expenditure.
• Occupational pension - Any pension or other periodical payment made under an occupational pension scheme.
• Official computer system - A computer system maintained by or on behalf of a local authority for sending, receiving, processing or storing of any information.
• Paid carer - A person who lives with the applicant in order to care for them or their partner, who is employed by a charity or voluntary organisation, and where a charge is made for their services. A paid carer is not a non-dependant.
• Partner - The person who is the other member of a couple.
• Paternity leave - A period of leave during which a father or partner is absent from work in order to care for their new-born or newly-adopted child, after which they have the right to return to work.
• Pensioner - A person who has reached the qualifying age for State Pension Credit and is not (or where there is a partner the partner is not) receiving a working-age income-related benefit. The definition of a pensioner includes those who have reached pension age and are receiving Universal Credit as a result of the closure of Working Tax Credit.
• Personal Independence Payment - A replacement benefit for Disability Living Allowance designed to provide help to people over 16 who need care or who have mobility needs. It is not means-tested or taxable.
• Personal pension scheme - A pension that a person arranges individually which is based on how much is paid into the scheme and how successful the pension provider’s investments are.
• Polygamous marriage - Any marriage where one party is married to more than one person, and the ceremony of marriage took place under the law of a country which permits polygamy.
• Public authority - A body or organisation which has a public function, for example the NHS and local authorities.
• Relative - A close relative (as defined above) as well as a grandparent, grandchild, uncle, aunt, nephew or niece.
• Remunerative work - Where a person is working for at least 16 hours a week (which may be an average) for which payment is made or which is done in expectation of payment.
• Resident - An applicant is resident in a dwelling if they occupy it as their sole or main home.
• Residence rules - Qualifying conditions whereby an applicant must establish that they have the right to live in the UK and intend to settle in the UK, Isle of Man, Channel Islands or Ireland and make it their home.
• Second adult reduction (or second adult rebate) - pensioners only - Another term for alternative maximum council tax reduction (see above).
• Self-employed earner - A person who is gainfully employed in Great Britain otherwise than in employed-earners employment.
• Service user - A person who is consulted by, or on behalf of, certain public bodies.
• State Pension Credit - An income-related (means-tested) benefit paid to pensioners on a low income. It has two components: the minimum guarantee and an additional ‘savings credit’ designed to reward those who have put by savings and income for retirement.
• Sports award - An award made by certain specific sports councils from funds derived from the National Lottery.
• Student - A person who is attending or undertaking a course of study at an educational establishment or on a qualifying course.[footnote 29]
• Support or reduction week - A period of 7 days commencing on a Monday and ending on a Sunday.
• Temporary absence - A period not exceeding a specified number of weeks where a person is temporarily absent from their home and intending to return to that home and has not sub-let that part of the home they normally occupy.
• The Trusts - The Macfarlane Trust, the Macfarlane (Special Payments Trust) and the Macfarlane (Special Payments) (No.2) Trust.
• Universal Credit - An income-related (means-tested) benefit for people of working-age who are on a low income. It replaces four existing means-tested benefits, including Housing Benefit, and two tax credits.
• Voluntary organisation - A body other than a public or local authority whose activities are carried out on a not-for-profit basis.
• War Disablement Pension - A payment paid to people who have been injured or disabled as a result of any service in His Majesty’s Armed Forces. The amount paid depends on the severity of the disablement.
• War Widow’s Pension - A pension payable to the widow, widower or in some circumstances the children of someone killed in the Armed Forces or who died later because of injury in the Armed Forces.
• Working-age applicant - A person who has not reached the qualifying age for State Pension Credit or who has reached that age but is receiving (or where there is a partner the partner is receiving) a working-age income-related benefit (except receipt of Universal Credit because of the closure of Working Tax Credit).
• Working Tax Credit - An income-related payment made to someone in paid work but on a low income. Different qualifying conditions apply depending on age and hours worked.
• Young person - A person who is a qualifying young person for Child Benefit purposes. The young person must be 16 or over and under 20 and on a course of full-time, non-advanced education or in approved training, or in appropriate full- time education.

Annex 2 - Polygamous marriages

A polygamous marriage means any marriage where one party is married to more than one person, and the ceremony of marriage took place under the law of a country which permits polygamy.

The amount for living expenses (pensioners only) for polygamously married couples is calculated by awarding the highest amount applicable to the applicant and one of their partners. An additional amount is awarded for each other partner as set out in the table below:

The amounts awarded for children and other components are the same as for other applicants.

Where an applicant is polygamously married they are treated as possessing the income and capital of all partners to the marriage with whom they share the household (pensioners and working-age applicants who do not receive Universal Credit).

Where a person who is polygamously married lives as a non-dependant member of an applicant’s household, only one non-dependant deduction is made, but the amount deducted is the highest applicable after taking account of the circumstances and income of all partners in the marriage.

The above rules do not apply to an applicant who is polygamously married and is receiving Universal Credit.

Annex 3 - Childcare charges

(Pensioners and working-age applicants who do not receive Universal Credit)

Where incurred, childcare charges can be deducted from income where the applicant is:

• A lone parent who is working at least 16 hours a week;
• A member of a couple both of whom are working at least 16 hours a week;
• A member of a couple one of whom is working and the other is incapacitated,[footnote 30] in hospital or in prison.

For the purposes of childcare charges an applicant can be treated as working during the first 28 weeks of a period of sickness providing they were in work immediately before getting a specified sickness or disability benefit (or appropriate National Insurance credits). Also, an applicant can be treated as working if they are absent from work, on maternity, adoption, parental bereavement leave, shared parental or paternity leave, providing they were in work immediately before the leave began and is entitled to statutory, maternity, adoption, paternity, or shared parental pay; or maternity allowance.

To be eligible, the childcare charges must be:[footnote 31]

• paid by the applicant or their partner;
• in respect of a child who is a member of the applicant’s family;
• in respect of a period from the birth of a child until the day before the first Monday in September following the child’s 15th birthday (16th birthday if the child is disabled);
• for care provided by specified care providers, for example registered child minders;
• for care provided out of school hours by a school, on school premises, or by a local authority. This applies to children aged from 8 years until the day before the first Monday in September following their 15th birthday (16th birthday if disabled).

The following childcare charges are ineligible:

• payments in respect of the child’s compulsory education;
• payments made by an applicant to their partner (or vice versa) in respect of any child for whom they are responsible;
• payment for care provided by a relative of the child which wholly or mainly takes place in the child’s home.

Childcare charges are estimated over an appropriate period of no more than one year in order to arrive at an accurate average weekly charge.

Annex 4 - Definition of earnings as an employed earner

(Pensioners and working-age applicants who do not receive Universal Credit)

The definition of earnings includes the following:

• any bonus or commission;
• payments to compensate for loss of earnings but not redundancy payments;
• payments in lieu of notice or payments intended as compensation for loss of employment;
• holiday pay but not if it is paid more than 4 weeks after employment ends;
• payments made for a period when no actual work has been carried out, for example a retainer;
• any expenses which are not ‘wholly, exclusively and necessarily incurred’ in connection with employment such as travelling expenses between home and work;
• compensation for unfair dismissal from work and any other payment made under employment rights legislation;
• any statutory sick pay, maternity pay, paternity pay, adoption pay, and statutory parental bereavement pay;
• payments made by or on behalf of an employer to an applicant who is on maternity or paternity leave, adoption leave or is absent from work because of illness;
• non-cash vouchers which have been counted when calculating liability to pay National Insurance contributions.

The definition of earnings does not include:

• payments in kind except for non-cash vouchers as above;
• expenses which are ‘wholly, exclusively and necessarily incurred’ in connection with employment;
• any occupational pension;
• expenses arising from participation in consultation exercises on behalf of specified public authorities;
• In respect of pensioners, any payment of compensation from an employment tribunal in respect of unfair dismissal or unlawful discrimination.

Annex 5 - Calculation of self-employed earnings

(Pensioners and working-age applicants who do not receive Universal Credit)

The earnings of a self-employed earner are the gross income from the employment. Local authority payments to foster parents, and certain kinship carers, are not treated as self- employed earnings but as income other than earnings.[footnote 32] The following are also not regarded as self-employed earnings: payments by a boarder living in the applicant’s accommodation, and sports awards.

Royalties, copyright, design, patent, trademark and Public Lending Right Scheme payments are taken into account over a set period of weeks. The number of weeks is obtained by dividing the amount of the payments by the amount of council tax reduction which would be payable had the applicant not received the payments, plus the amount that would normally be ignored in their case.
The earnings to be taken into account are the net profit from the business less any amount which is ignored under Appendix 4. Where a self-employed applicant is a partner (or a share fisherman) the net profit is their share of the profit.

In order to arrive at a figure for net profit, the following expenses are deducted from gross earnings:

• any expenses ‘wholly and exclusively’ incurred including repayments of capital on business loans for the replacement of equipment or machinery, or the repair of existing business assets (after any insurance payments);
• appropriate income tax and National Insurance contributions;
• one half of any sum paid periodically in respect of a personal pension scheme;
• net payments of VAT and interest payments on loans taken out for the purposes of the applicant’s business.

The following items are not considered to be expenses:

• capital expenditure;
• depreciation of any capital asset;
• any sum earmarked for setting up or expanding the business;
• losses incurred before the period over which the earnings are calculated;
• repayment of capital on business loans;
• any debts owed to the business except certain irrecoverable debts;
• expenses that the Council consider have not been reasonably incurred.

Special arrangements apply in assessing the net profit of childminders. The net profit is one third of the earnings less income tax, National Insurance contributions and one half of the payments to a personal pension scheme.
Where an applicant has more than one employment as a self-employed earner, any losses incurred in any one of their employments cannot be offset against their earnings in any other of their employments.

Annex 6 - Calculation of income other than earnings

(Pensioners and working-age applicants who do not receive Universal Credit)

The following are examples of how an applicant’s income other than earnings is calculated:

• where a benefit payment, for example Income Support, includes a deduction to recover an overpayment, it is the gross amount of the benefit that is taken into account;
• where an applicant is receiving a reduced rate of contributory Employment and Support Allowance because of a sanction, it is the full amount that is taken into account;
• where tax credit for the current tax year includes a deduction to recover an overpayment of tax credits for the previous year, it is the tax credit less the deduction that is taken into account;
• where a student applicant in receipt of a student loan leaves their course prematurely, they are treated as having the same weekly income from the loan as if they had completed the course, but only for the period during which they attended the course.

Annex 7 - Income which is treated as capital (and capital treated as income)

The following income is treated as capital:

• occasional bonus payments to part-time coastguards, fire-fighters, and those manning lifeboats;
• refunds of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E;
• any holiday pay which is paid more than 4 weeks after the employment ends;
• with some exceptions (see Appendix 5) any income derived from capital but only from the date it is normally due to be credited to the applicant's account;
• any advance of employed earnings or any loan made by the applicant's employer;
• except for payments made by certain specified[footnote 33] trust funds, any charitable or voluntary payment which is not made, or due to be made, at regular intervals;
• the gross receipts of any commercial activity undertaken by a self-employed applicant receiving council tax reduction, but only if those receipts were payable into a special account;
• any arrears of subsistence allowance which are paid to an applicant as a lump sum;
• in the case of pensioners, any arrears of working tax credit, child tax credit or state pension credit paid after an award of council tax reduction has been made;
• in the case of working age applicants, any arrears of working tax credit and child tax credit;
• any payment made through an approved trust for providing assistance to a disabled person whose disabilities were caused by the Thalidomide drug.

The following capital is treated as income:

• capital paid by instalments outstanding at the date the application is made (or treated as made) which, together with other capital, would take the applicant over the capital limit;
• payments received under an annuity;
• a career development loan paid under section 2 of the Employment and Training Act 1973;
• periodic payments to the applicant as a consequence of personal injury.

Annex 8 - Students

Pensioner students are eligible for council tax reduction if they are liable for council tax and satisfy the other eligibility conditions. The student income of a pensioner is not taken into account in any award.

To be eligible for council tax reduction, a working-age student must be liable for council tax and be in one of the following categories:

• receiving Income Support, income-based Jobseeker's Allowance or income-related Employment and Support Allowance;
• a lone parent;
• a student who has a full-time student partner one of whom has responsibility for a child or young person;
• disabled and would be entitled to a disability premium or a severe disability premium;
• a single foster carer;
• treated by the Department for Work and Pensions as incapable of work (or having limited capability for work) for a continuous period of at least 196 days;
• under 21 and not in higher education;
• under 20 and someone receives Child Benefit for them;
• receiving a Disabled Student's Allowance for deafness;
• have interrupted their course due to illness or caring responsibilities (with the approval of their college or university) for the period between their illness or caring responsibilities ending when they return to University, but only if they do not receive student finance during that time;
• covered by medical evidence saying that they have not been able to work due to illness or disability for at least 28 weeks;
• a part-time student.

Calculation of grant income

A student’s grant income is taken fully into account, except payments for the following:

• tuition or examination fees;
• in respect of disability;
• residential study away from their normal place of study;
• maintaining a home away from their normal place of study;
• £390 for the cost of books and equipment, £303 for travel expenses, whether or not the costs are actually incurred (but only where the student does not have or is treated as not having a student loan);
• childcare costs for a dependent child;
• higher education bursary for care leavers;
• the grant for dependants known as the parents’ learning allowance.

Grant income is normally apportioned on a weekly basis over the period of study (see definition below) for which it is paid.[footnote 34] This generally means the period beginning with the start of the course and ending with the last day of the course. If the grant is paid for a different period to the period of study, it is taken into account over that different period. In the case of a sandwich course, any periods of work experience are excluded from this calculation.

A student may receive other income (for example a gift) to cover expenditure necessarily incurred in respect of the above items. However, where that income is greater than the cost of the item(s) for which it is intended, any excess is taken into account as income. For example, if a student is given £400 for the cost of books, £390 would be ignored and £10 taken into account.

Calculation of student loans

A student loan (or a postgraduate master’s or doctoral degree loan) is treated as income. This also applies where a student does not have a loan but could obtain one. If a student is treated as having a loan it is the maximum amount available (or in the case of a postgraduate master’s or doctoral degree loan 30% of the maximum available) which is treated as income.

£10 of the weekly amount is ignored. A fixed amount of £390 towards the cost of books and equipment, and £303 towards the cost of travel is deducted from the loan income, whether or not the costs are actually incurred.

Any loan taken out by a student to pay their fee contribution to an educational establishment is ignored.

Any special support loan to defray the cost of books, equipment, travel or childcare incurred for the purpose of attending a designated course, is ignored in calculating a student’s income.[footnote 35]
Loan income is calculated by dividing the amount of the loan, less any amount that is ignored, by the number of weeks in the period of study for which it is paid. This means:

1. where the course is of a single academic year’s duration or less, from the first day of the single academic year, or the first day of the course, and ending with the last day of the course.
2. where the academic year of the course starts other than on 1st September, from the first day of that academic year, ending with the last day of that academic year, but excluding weeks falling entirely within the long vacation.
3. in respect of the final academic year of a course which is not of a single year’s duration, from the beginning of either (i) the first day of that academic year, or (ii) where the final academic year starts on 1st September, the earlier of 1st September or the first day of the autumn term, and ending with the last day of the course.
4. in any other case, from the first week in September or the first day of the autumn term and ending with the last day of June.

Other issues

Any discretionary access funds paid periodically by a college or university are ignored unless intended for and used for specified basic needs,[footnote 36] in which case the funds are fully taken into account, less £20 a week. In particular, access funds are ignored as income where they are paid after 1st September or after the first day of the course in anticipation of a student receiving a student loan, or are paid before the first day of the course in

anticipation of the applicant becoming a student.
Where access funds are paid by way of a lump sum, the lump sum is treated as capital. However, where the lump sum is used for items other than specified basic needs it is ignored for a period of 52 weeks from the date of payment.

Where a student’s partner has been assessed for a contribution to his grant or loan, that contribution is taken into account as income, but an equal amount of the partner’s income is ignored.
For the purposes of this scheme, the following definitions apply:

Academic year - the period of twelve months beginning on 1st January, 1st April, 1st July or 1st September, according to whether the course begins in the winter, the spring, the summer or the autumn. But if students are required to begin attending the course during August or September and continue attending through the autumn, the academic year of the course begins in the autumn rather than the summer.

Course of study - any course of study, whether or not it is a sandwich course, and whether or not a grant is made for undertaking or attending it.

Full-time student - a person who is attending or undertaking a full-time course of study, including a student on a sandwich course. A funded course of study is usually regarded as full-time if it involves over 16 hours of guided learning a week. Whether or not an unfunded course is full-time depends on the nature of the course as a whole.[footnote 37]

Grant - any kind of grant or award other than a payment from access funds. It includes any scholarship, studentship, exhibition, allowance or bursary. It does not include an educational maintenance allowance (or analogous payments).

Period of study - this is defined as follows:

1. in the case of a course of study for one year or less, the period beginning with the start of the course and ending with the last day of the course;
2. in the case of a course of study for more than one year, in any year other than the final year of the course, the period beginning with that year’s start and ending with either: (i) the day before the start of the next year of the course in a case where the student’s grant or loan is assessed at a rate appropriate to their studying throughout the year; or (ii) in any other case, the day before the start of the normal summer vacation appropriate to their course;
3. in the final year of a course of study of more than one year, the period beginning with that year’s start and ending with the last day of the course.

Qualifying course - as defined for the purposes of parts 2 and 4 of the Jobseeker’s Allowance Regulations 1996. The course must be employment-related which helps a person to acquire or enhance skills for employment, for seeking employment, or for a particular occupation. It must last for no more than 12 consecutive months and it must be a course at an appropriate level.

Sandwich course[footnote 38] – consists of alternate periods of full-time study in an institution and periods of work experience. The student attends full-time study for at least 18 weeks in each year.

Student - a person who is attending or undertaking a course of study at an educational establishment or who is on a qualifying course.

Student loan – a loan towards a student’s maintenance.

Footnotes

28. The amounts for pensioners are set out in Schedule 2 to the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, and subsequent amendments. Return to where footnote 28 is referenced ↩

29. A qualifying course as defined for the purposes of parts 2 and 4 of the Jobseeker’s Allowance Regulations 1996. The course must be employment-related which helps a person to acquire or enhance skills for employment, for seeking employment, or for a particular occupation. It must last for no more than 12 consecutive months and it must be a course at an appropriate level. Return to where footnote 29 is referenced ↩

30. For a definition of ‘incapacitated’, see regulation 25 (10-12) to schedule 1 of the Council Tax Reduction (Prescribed Requirements) (England) Regulations 2012. This definition apples to both pensioners and working- age applicants in the Oxford scheme. Return to where footnote 30 is referenced ↩

31. See regulation 25 (5-8) to schedule 1 of Council Tax Reduction (Prescribed Requirements (England) Regulations 2012 for a full list of eligible charges and care providers. Return to where footnote 31 is referenced ↩

32. See paragraph 21 of Schedule 1 to the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 for a full definition. Return to where footnote 32 is referenced ↩

33. For the full list of specified trusts, see Appendix 5 to this scheme under ‘Compensation’ on page 47. Return to where footnote 33 is referenced ↩

34. The main exception relates to grants for dependants in certain circumstances. These are divided equally over 52 or 53 weeks as appropriate. Return to where footnote 34 is referenced ↩

35. See regulations 2(5), 3(5), 4(5) and 5(5) of the Social Security (Treatment of Postgraduate Master’s Degree Loans and Special Support Loans) (Amendment) Regulations 2016. Return to where footnote 35 is referenced ↩

36. The basic needs are food, ordinary clothing or footwear, household fuel or rent, or any council tax or water charges for which the applicant (or a member of their family) is liable. Return to where footnote 36 is referenced ↩

37. For a fuller definition of full-time course of study used in this scheme see regulation 53 (1) of the Housing Benefit Regulations 2006. Return to where footnote 37 is referenced ↩

38. See regulation 2(9) of the Education (Student Support) Regulations 2008 for more detail. Return to where footnote 38 is referenced ↩