Council Tax Reduction Scheme 2025 to 2026

Contents - Appendices

• Appendix 1 - Living expenses (pensioners only)
  • Disabled child premium
  • Carer Premium
  • Enhanced disability premium
  • Severe disability premium
• Appendix 2 - Alternative Maximum Council Tax Reduction (or Second Adult Reduction) (pensioners only)
• Appendix 3 - Applicants who receive Universal Credit
• Appendix 4 - Earnings that are ignored fully or in part
  • Earnings paid before the first day of entitlement
  • Earnings paid when council tax reduction has been awarded
• Appendix 5 - Income other than earnings that is ignored fully or in part
  • Income wholly ignored – expenses:
  • Income wholly ignored – other:
  • Income partially ignored
• Appendix 6 - Capital that is ignored
  • Property
  • Benefits
  • Compensation
  • Other

Appendix 1 - Living expenses (pensioners only)

The amounts for living expenses consist of amounts for the applicant and, where appropriate, their partner (known as personal allowances), amounts for children and young people, and additional amounts, known as premiums, mainly for disability and caring responsibilities.

A brief explanation of qualifying conditions for the various premiums:

Disabled child premium

This applies where an applicant or partner is responsible for a child or young person living in their household who meets at least one of the following conditions:

• is registered as severely sight-impaired or blind;
• receives Disability Living Allowance;
• receives Child Disability Payment;
• receives Personal Independence Payment;
• receives the Adult Disability Payment;
• receives an Armed Forces Independence Payment; or
• would receive one of these benefits if they were not in hospital.

The disabled child premium is paid for each child who satisfies one of the above conditions. It is also paid for a period of 8 weeks following the death of child or young person, provided that Child Benefit is paid following the death.

Carer Premium

This applies where an applicant or partner is entitled to Carer's Allowance (including where Carer's Allowance is not paid because of overlapping benefit rules) or a Carer Support Payment. The applicant must have made a claim for Carer's Allowance or Carer Support Payment in order for the premium to apply.

Entitlement to the carer premium continues for eight weeks after caring or entitlement to Carer’s Allowance or Carer Support Payment ceases, or where the person being cared for has died. The period of eight weeks begins on the Sunday following the death, or from the date of the death if this is a Sunday.

If entitlement to Carer's Allowance or Carer Support Payment ends for any other reason, the premium will continue to apply for eight weeks.
If both the applicant and their partner qualify for a carer premium, two premiums are paid.

Enhanced disability premium

This applies where an applicant or their partner or a member of their family is under the qualifying age for State Pension Credit and receiving the disability premium or income- related Employment Support Allowance, and one of the following:

• Personal Independence Payment daily living component at the standard or higher (‘enhanced’) rate;
• Armed Forces Independence Payment;
• Disability Living Allowance care component at the highest rate;
• The care component of Child Disability Payment at the highest rate.
• The daily living component of the Adult Disability Payment at the enhanced rate.

Or an applicant is in the support group for income-related Employment Support Allowance.

Severe disability premium

This applies where an applicant is receiving the disability premium or income-related Employment Support Allowance, and one of the following qualifying benefits:

• Personal Independence Payment daily living component;
• Armed Forces Independence Payment;
• Disability Living Allowance care component at the middle or highest rate;
• Pension Age Disability Payment;
• Attendance Allowance (or Constant Attendance Allowance paid with Industrial Injuries Disablement Benefit or War Pension).
• The daily living component of Adult Disability Payment at the standard or enhanced rate.

A further condition is that there are no non-dependants aged 18 or over is living with the applicant, unless they are in one of these situations:

• they receive a qualifying benefit;[footnote41]
• they are registered blind;
• they are a boarder or sub-tenant (but not a close relative);
• they make separate payments to the landlord.

The severe disability premium is not paid if someone is receiving Carer’s Allowance, a Carer Support Payment, or the carer’s element of Universal Credit, for looking after the applicant.
Couples receive the higher amount of severe disability premium if both of them are eligible, or the lower amount if:

• someone receives Carer’s Allowance, a Carer Support Payment, or the carer’s element of Universal Credit, for looking after only one member of the couple; or
• only one member of the couple meets the eligibility criteria and the other is registered blind.

Appendix 2 - Alternative Maximum Council Tax Reduction (or Second Adult Reduction) (pensioners only)

Applicants may qualify for council tax reduction through the alternative maximum council tax reduction route, sometimes known as the second adult reduction or rebate. This is where there is a second adult (or adults) sharing the household who would normally be expected to contribute towards the council tax bill, but who cannot afford to do so. The amount of the reduction depends on the income of the second adult:

• Where the second adult or all second adults are in receipt of Income Support, income- related Employment and Support Allowance, income-based Jobseeker’s Allowance or State Pension Credit - 25%[footnote42]
• Where the gross income of the second adult, or where there is more than one second adult, their aggregate income (ignoring income from income-related benefits) is less than £276 per week - 15%
• As above, but where the income is £276 per week but less than £358 per week - 7.5%
• Where a dwelling would be wholly occupied by students (who are not entitled to council tax reduction under the main scheme) but for the presence of one or more second adults in receipt of an income-related benefit - 100%

In calculating a second adult’s gross income, payments of Attendance Allowance, Disability Living Allowance, Personal Independence Payment or Armed Forces Independence Payment are ignored. Payments from certain specified trusts such as the Macfarlane Trust are also ignored.

Appendix 3 - Applicants who receive Universal Credit

This appendix applies to working-age applicants who have either been awarded Universal Credit or would have been awarded Universal Credit but for any deductions (such as sanctions) or other adjustments to the award.

Income bands and overall conditions

Applicants must satisfy the overall conditions as set out in paragraph 10 of this scheme.

The maximum amounts of council tax reduction under the Council’s income-banded scheme for applicants who receive Universal Credit are:

The weekly income to be applied is based on the income of the applicant and, where appropriate, their partner. The percentage amount of reduction awarded depends on where the applicant’s income, as calculated below, falls in the income ranges listed in the table.

The Council may vary the income bands and/or the percentages each financial year.

Calculation of income

The income of applicants who receive Universal Credit is calculated by adding their net earned income (as provided by DWP) to the amount of Universal Credit awarded.

Other (unearned) income is calculated separately on a weekly basis. In order to arrive at the weekly amount of income to be taken into account, a payment made fortnightly is divided by two; a monthly payment is multiplied by 12 and divided by 52; in other cases, the amount is converted to a daily amount and multiplied by 7.

The following types of income are ignored in the calculation:

• Attendance Allowance, Disability Living Allowance, Personal Independence Payments;
• £46.40 of Carer’s Allowance;
• Discretionary Housing Payments;
• Housing Benefit;
• payments made under a local welfare provision (formerly part of the Social Fund), including the Household Support Fund;
• discretionary council tax reduction awards;
• payments made in connection with the Homes for Ukraine scheme;[footnote43]
• payments made by an infected blood compensation scheme;
• direct payments made to disabled people to buy services, and direct payments in lieu of health care;
• payments to an applicant in respect of personal budgets and direct payments (made under Section 49 of the Children and Families Act 2014);
• payments made by a local authority social services department to an applicant in respect of their children;[footnote44]
• payments made by a local authority to a person aged 18 or over who was formerly in the applicant’s care and continues to live with the applicant and who gives the payments to the applicant;
• certain payments made in respect of adoption, guardianship, fostering and provision of respite care;
• Payments to the applicant made by sub-tenants of the applicant’s home with a formal liability to pay rent,
• Payments made by boarders (i.e. persons who pay an inclusive charge for accommodation and some cooked or prepared meals).

All other unearned income is taken into account.

Non-dependant deductions

Where an applicant is receiving Universal Credit, deductions for non-dependants are calculated in accordance with the table at paragraph 43 of this scheme.

Appendix 4 - Earnings that are ignored fully or in part

(This appendix applies to pensioners and working-age applicants who do not receive Universal Credit)

Earnings paid before the first day of entitlement

Where an applicant ceases employment as an employed earner because of retirement and is entitled to retirement pension (or would be if they satisfied the contribution conditions), their earnings are ignored from the date after the employment has been terminated.

Where an applicant ceases employment as an employed earner, for reasons other than retirement, before the first day of entitlement to council tax reduction, their earnings are ignored except for certain specified payments.[footnote45]

Where an applicant has not ceased employment, but their working hours have decreased to fewer than 16, or they are ill or on maternity leave before the first day of entitlement to council tax reduction, the earnings are ignored other than specified payments such as statutory sick pay, statutory maternity pay, paternity or shared parental pay.

The above paragraphs also apply when an applicant has been working part-time (fewer than 16 hours a week) and that employment either comes to an end or is interrupted.
Similar arrangements apply when employment or part-time employment as a self-employed earner comes to an end: earnings, other than royalties or analogous payments, are ignored from the date the employment ended.

Earnings paid when council tax reduction has been awarded

A pensioner applicant’s earnings which are ignored are shown in the table below. The amounts shown are not cumulative. For working-age applicants, all earnings are taken into account.

If earnings are paid abroad and cannot be transferred to the United Kingdom they are ignored whilst the situation exists. If earnings paid in a different currency have to be converted into sterling, any banking charge or commission is ignored.

Appendix 5 - Income other than earnings that is ignored fully or in part

(This appendix applies to pensioners and working-age applicants who do not receive Universal Credit)

Income wholly ignored - benefit payments:

• Attendance Allowance, Disability Living Allowance, Personal Independence Payment Armed Forces Independence Payment and any mobility supplement paid to members of the armed forces;
• all income where the applicant is receiving Income Support, income-based Jobseeker’s Allowance, or income-related Employment and Support Allowance;[footnote46]
• any concessionary payment made to compensate for non-payment of any of the benefits mentioned above, or Universal Credit;
• War Disablement Pension, a War Widow’s or War Widower’s Pension and certain analogous payments;
• Christmas bonus for pensioners;
• Guardian’s Allowance;
• Child Benefit;
• Housing Benefit;
• Discretionary Housing Payments;
• payments made under a local welfare provision (formerly part of the Social Fund);
• any increase in the rate of social security benefits for a dependant who is not a member of the applicant’s family;
• Any amount of Carer Support Payment that is in excess of the amount the applicant would receive if they had an entitlement to Carer’s Allowance.

Income wholly ignored – expenses:

• any payment made for travelling or other expenses relating to participation in a recognised work programme;
• any payment made for expenses incurred for unpaid voluntary work;
• payments arising from participation in consultation exercises undertaken by certain public bodies;
• payments for expenses to attend a court of law (for example, travel, subsistence and accommodation), for example to attend jury service or when acting as a witness;
• payments for NHS travelling expenses and remission of charges made by the NHS;
• any payment of expenses in respect of an employed earner that is ‘wholly, exclusively and necessarily incurred’.

Income wholly ignored – other:

• charitable and voluntary payments, but not where the payment is made by a former partner of the applicant, or former partner of any member of the applicant’s family or the parent of a child or young person where they are a member of the applicant’s family;
• any of the following payments made to the applicant in consequence of their personal injury: from a trust, from an annuity following any agreement or court order or from funds derived from a payment made, or from a payment received under any agreement or court order; but not where the payment is made by a former partner of the applicant, or former partner of any member of the applicant’s family or the parent of a child or young person where they are a member of the applicant’s family;
• any payment made to the applicant as a holder of the Victoria Cross, the George Cross or any analogous payment;
• payments made from the Macfarlane and similar trusts, and certain analogous payments;
• any payment made under the Assisted Prison Visit’s Scheme set up to help relatives or other persons to visit persons in custody;
• payments akin to education maintenance allowance;
• training allowances paid under section 2 of the Employment and Training Act 1973 except where they are paid instead of a social security benefit or they are paid for cost-of-living expenses;[footnote47]
• any payment made under the Employment Services Access to Work scheme for disabled people;
• direct payments made to disabled people to buy services and direct payments in lieu of health care;
• payments made by a local authority to enable the applicant or their partner to live independently;
• payments made in consequence of a reduction in council tax;
• where an applicant makes an assessed parental contribution to a student’s grant or loan, an equivalent amount is deducted from the applicant’s other income (if any);
• where an applicant makes a parental contribution towards maintenance payments or a student aged under 25, where the student either does not have a grant or loan or is receiving certain specified awards, the equivalent amount up to a specified extent is deducted from the applicant’s other income (if any);[footnote48]
• payments made to the applicant by a child, young person or non-dependant;
• child maintenance payments except when paid by the applicant or their partner (working-age applicants);
• certain payments made in respect of adoption, fostering and provision of respite care;
• payments made in lieu of vouchers for Healthy Start food and vitamins or for milk tokens;
• income in kind;
• income derived from capital in most circumstances;
• income from abroad that cannot be transferred to the United Kingdom;
• any banking charges or commission to convert a payment of income into sterling;
• payments received under an insurance policy taken out against the risk of being unable to maintain certain loan repayments, but only to the extent that the payments cover the applicant’s loan commitments together with any premiums;
• income from an annuity purchased with a loan, taken out by a pensioner and secured on a home in which the applicant lives;
• discretionary payments made to a pensioner by a trust (unless paid to meet living expenses or housing costs in which case only up to £20 of the income is ignored);
• tax on income which is otherwise taken into account;
• payments of income which are treated as capital under this scheme;
• payments in respect of certain NHS charges, for example dental treatment;
• sports awards, unless they are intended for specified basic needs.[footnote49]
• payments made in connection with the Homes for Ukraine scheme.[footnote50]

Income partially ignored

• £15 of any Widowed Mother’s Allowance or Widowed Parents’ Allowance;
• £15 of maintenance payments other than child maintenance (working-age applicants);
• £15 of maintenance payments in respect of a child or young person (pensioners);
• £20 of payments to the applicant made by sub-tenants of the applicant’s home with a formal liability to pay rent;
• £20 of payments made by a boarder plus half the amount in excess of £20;
• payments of Working Tax Credit up to £17.10 where the full £17.10 cannot be ignored under Appendix 4 of this scheme.

(Some income ignored is subject to an overall maximum of £20.)

Appendix 6 - Capital that is ignored[footnote51]

Property

• the dwelling normally occupied by the applicant as their home including any garden, garage and outbuildings;
• premises occupied wholly or partly by a partner, relative or any member of the applicant’s family as their home where that person has attained the qualifying age for State Pension Credit or is incapacitated;[footnote52]
• premises occupied by a former partner as their home providing that the applicant is not estranged or divorced from their former partner, nor where the applicant had formed a civil partnership that has been dissolved;
• any premises that the applicant acquires, or is taking legal advice or proceedings to possess, and intends to occupy as their home within 26 weeks from the date of acquisition, or from the date on which they took legal advice or proceedings, or within a longer period if the Council considers reasonable;
• any sum solely attributable to the sale of premises formerly occupied by the applicant as their home which is to be used for the purchase of other premises that they intend to occupy as their home within 26 weeks of the sale, or a longer period if the Council considers reasonable and necessary to secure the purchase;
• the applicant’s former home which they left following estrangement, divorce or dissolution of a civil partnership for a period of 26 weeks from the date on which the applicant left the home. Where the applicant’s former home is occupied by the former partner who is a lone parent, the value of the home is ignored so long as the former partner continues to occupy the home;
• for 26 weeks or longer if reasonable, the value of any premises which the applicant is taking reasonable steps either to dispose of, or to obtain possession of, or which they intend to occupy after essential repairs or alterations;
• for 26 weeks or longer if reasonable, any grant made by a local authority in order to help purchase premises that an applicant intends to occupy as their home or for essential repairs or alterations to be carried out and make fit for occupation;
• deposits held by a housing association, and (for 26 weeks or a longer period if the Council considers reasonable) deposits that were so held and earmarked for buying a home;
• for a period of 52 weeks, any sum of money paid to, or on behalf of, the applicant for the sole purpose of buying a property which they intend to occupy as their home, or to meet the cost of essential repairs or alterations to that home;
• any future interest in property (for example where a person has been left property for life that the applicant is due to inherit on their death) but not where the applicant has granted a lease or tenancy including sub-leases or sub-tenancies;
• payments for repair to, or replacement of, personal possessions, repairs or improvements to the home, for a period of 26 weeks or a longer period if the Council considers it reasonable;
• for a period of 52 weeks, payments under an insurance policy for the loss or damage to the property, occupied by the applicant as their home, and their personal possessions;
• the business assets owned wholly or partly by the applicant while working for the business, but where they cease working, the value of the business assets are ignored only for a period in which the Council decides is reasonable to allow for the disposal of such assets;
• the business assets owned wholly or in part by the applicant where they would be working but for an illness or disability, and intends to re-engage in that business on recovery, for a period of 26 weeks, or within a longer period that the council considers reasonable.

Benefits

• capital already taken into account when the applicant is receiving Universal Credit, Income Support, income-based Jobseeker’s Allowance, or income-related Employment and Support Allowance;
• payments of arrears or compensation in respect of any specified benefit[footnote53], discretionary housing payment, and tax credit, for a period of 52 weeks from the date of receipt of those arrears;
• payments made under a local welfare provision (formerly part of the Social Fund) sometimes known as occasional assistance;
• any payment of a Widowed Parent’s Allowance made to the survivor of a cohabiting partnership following the death of their partner, who was entitled to Widowed Parent’s Allowance before 9th February 2023, and in respect of the period ending the day before a claim for Widowed Parent’s Allowance is made. The payment is ignored for a period of 52 weeks from the date of receipt or 1st April 2024, whichever is later;
• any payment of a Bereavement Support Payment made for the first month of entitlement, for a period of 52 weeks from the date of receipt of the payment;
• any payment of a Bereavement Support Payment made to the survivor of a cohabiting partnership, following the death of their partner, who was entitled to Bereaved Support payment before 9th February 2023 at the higher rate and the payment is for more than one month’s entitlement. The payment is ignored for a period of 52 weeks from the date of receipt or 1st April 2024, whichever is later;
• any payment to rectify or compensate for an official error relating to specified social security benefits, but where the payment is £5,000 or more, only as long as the payment is made on or after the date on which council tax reduction is awarded and only for the duration of that award;
• where an applicant is entitled to council tax reduction solely through the alternative council tax reduction route (see Appendix 2), all their capital is ignored.

Compensation

• any payments made from the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the Windrush Compensation Scheme, the National Emergencies trust or the London Bombings Relief Charitable Fund; any Grenfell Tower support payment, a historical child abuse payment, a Windrush payment, the Victims of Overseas Terrorism Compensation Scheme, Post Office compensation payment, or a Vaccine Damage Payment;
• Any payment out of the estate of a person made under the Scottish Infected Blood Scheme or an approved blood scheme where the payment is made to the person’s son, daughter, step-son or step-daughter;
• Any payment out of the estate of a person, which derives from a payment made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person as a result of that person having been infected from contaminated blood products;
• any payment made to the applicant or their partner as a result of personal injury but only for a period of 52 weeks;
• compensation paid to children and young people for personal injury, or the death of a parent, while the capital is held by a court or administered by a responsible person;
• any £10,000 ex gratia payment made as a result of imprisonment or internment by the Japanese during the Second World War;
• the value of certain trust funds derived from payments made as a result of personal injury;
• certain trust payments made to the applicant or a member of their family to compensate those who suffer from or who have died from variant Creutzfeldt-Jakob disease;
• payments made to people who were slaves or forced labourers, suffered property loss or personal injury, or who were parents of a child who died during the Second World War;
• payments made to those with an annuity policy from the Equitable Life Assurance Company.

Other

• personal possessions unless they have been bought to secure or increase entitlement to council tax reduction;
• cash payments made by a local authority to help children in need;
• payments made by a local authority to a person aged 18 or over who was formerly in the applicant’s care and continues to live with the applicant and who gives the payments to the applicant;
• payments made by a local authority under the Energy Rebate Scheme 2022[footnote54]
• any other payments made by the Government to help with the cost of living;
• any payment made in connection with the Homes for Ukraine scheme;[footnote55]
• any payments in kind made by a charity, or made from the MacFarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the Windrush Compensation Scheme, the National Emergencies trust or the London Bombings Relief Charitable Fund; any Grenfell Tower support payment, a historical child abuse payment, a Windrush payment, the Victims of Overseas Terrorism Compensation Scheme, Post Office compensation payment, or a Vaccine Damage Payment;
• any payment other than a training allowance made to assist disabled people to obtain or retain employment;
• any payment made for travelling or other expenses relating to participation in a recognised work programme;
• payments made to help people select, train for, obtain and retain employment under the Employment and Training Act 1973;
• for 52 weeks, any payment to a self-employed person in order to establish or develop their business;
• any payment made by a local authority to a blind homeworker under specified provisions;
• any payment made to the applicant as holder of the Victoria or George Cross;
• payments akin to an education maintenance allowance;
• for 52 weeks, any arrears of subsistence allowance;
• for 52 weeks, payments made by a local authority intended to enable an applicant or their partner to live independently in their accommodation;
• any direct payments for health care;
• certain payments made in respect of adoption, fostering and guardianship support;
• for 52 weeks, payments made in respect of certain NHS charges, hospital travel costs, payments in lieu of Healthy Start food vouchers, milk tokens or the supply of vitamins, and for assisted prison visits;
• the surrender value of annuities or the right to receive income under them;
• the surrender value of any life insurance policy;
• where a payment of capital is made by instalments, the value of the right to receive outstanding instalments;
• for 26 weeks, sports awards unless intended for basic needs;[footnote56]
• the value of the right to receive any income payable abroad which cannot be transferred to the United Kingdom;
• any banking charges or commission to convert a payment of capital into sterling;
• the right to receive any income under a life interest or life rent;
• the value of any funeral plan contract;
• the value of the right to receive an occupational or personal pension;
• the value of the right to receive any rent except where the applicant has a reversionary interest in the property where rent is due;
• the value of any funds held under a personal pension scheme;
• any lump sum payments of retirement pension, graduated retirement benefit, or state pension when entitlement to a pension has been deferred, for as long as the applicant chooses the lump sum option.[footnote57]

Footnotes

39. An applicant is treated as responsible for a child or young person who is normally living with them. Where a child or young person spends broadly equal amounts of time in two separate households, or if there is a question as to which household a child or young person lives in, the person who receives Child Benefit (or who has applied for Child Benefit) in respect of that child or young person is treated as responsible. In the absence of a Child Benefit claim, the person who has primary responsibility is treated as responsible. For the purposes of this scheme, only one person can be responsible for a child or young person in any one council tax reduction week. Return to where footnote 39 is referenced ↩

40. This was limited to 2 children/young persons from 1st April 2018 in the prescribed scheme which applies to pensioners, but this limitation is removed from April 2025. Return to where footnote 40 is referenced ↩

41. The qualifying benefits are Attendance Allowance, the care component of Disability Living Allowance at the highest or middle rate, or the daily living component of Personal Independence Payment at the standard or enhanced rate. Return to where footnote 41 is referenced ↩

42. Where an applicant is jointly liable for council tax with one or more persons in the household (other than their partner), the amounts in this table are divided by the number of persons who are jointly liable. Return to where footnote 42 is referenced ↩

43. the Homes for Ukraine scheme means the Homes for Ukraine sponsorship scheme which was announced in Parliament on 14th March 2022. See regulation 17 of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, inserted by the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2023. Return to where footnote 43 is referenced ↩

44. Section 17, 23B, 23C or 24A of the Children Act 1989 or section 12 of the Social Work (Scotland) Act 1968 or section 22, 29 or 30 of the Children (Scotland) Act 1995. Return to where footnote 44 is referenced ↩

45. The specified payments are retainers, compensation for unfair dismissal, payments deemed to be earnings, guarantee payments, and remuneration on suspension from work on medical or maternity grounds following a complaint to an employment tribunal. Return to where footnote 45 is referenced ↩

46. See Appendix 3 to this scheme for the treatment of income where applicants receive Universal Credit. Return to where footnote 46 is referenced ↩

47. These cost-of-living expenses are for 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 47 is referenced ↩

48. For full details see paragraphs 18 and 19 of Schedule 5 to the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012. Return to where footnote 48 is referenced ↩

49. See footnote 44 above for the definition of basic needs. Return to where footnote 49 is referenced ↩

50. the Homes for Ukraine scheme means the Homes for Ukraine sponsorship scheme which was announced in Parliament on 14th March 2022. See regulation 17 of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, inserted by the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2023. Return to where footnote 50 is referenced ↩

51. See Schedule 6 to the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 for a full list. Return to where footnote 51 is referenced ↩

52. The term ‘incapacitated’ is not defined but should be given its broad meaning. Return to where footnote 52 is referenced ↩

53. See paragraph 21(2) of Schedule 6 to Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 (as amended) for a list of specified benefits. Return to where footnote 53 is referenced ↩

54. the Energy Rebate Scheme 2022 means the scheme to provide financial support in respect of energy bills which was announced in Parliament by the Chancellor of the Exchequer on 3rd February 2022. See regulation 16 of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, inserted by the Council Tax (Demand Notices and Reduction Schemes) (England) (Amendment) Regulations 2022 – SI 2022/127. Return to where footnote 54 is referenced ↩

55. the Homes for Ukraine scheme means the Homes for Ukraine sponsorship scheme which was announced in Parliament on 14th March 2022. See regulation 17 of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, inserted by the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2023. Return to where footnote 55 is referenced ↩

56. 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 56 is referenced ↩

57 The circumstances where a lump sum option is available are set out in Schedule 5 and 5A to Social Security Contributions and Benefits Act 1992, Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005, and s.ection 8(2) of the Pensions Act 2014. Return to where footnote 57 is referenced ↩