Microsoft Word - uksi_20122886_en.doc

Broxtowe Borough Council

Council Tax Support Scheme

2017 to 2018

Broxtowe Borough Council

Council Tax Support Scheme

The following pages set out a local Council Tax Support Scheme as prescribed by Section 13 of the Local Government Finance Act 1992 which was inserted by the Local Government Finance Act 2012.

This document also sets out in detail how the Council Tax Support Scheme is to be administered during the financial year 2016 to 2017 for residents who live in the area of Broxtowe and find themselves in financial need. The Scheme has been approved by full Council under Regulation 67 of the 1992 Act as amended by Schedule 4 part 2 of the 2012 Act.

The Scheme includes the Secretary of State Prescribed Requirements as conferred by section 113(1) and (2) of, and paragraph 2 of Schedule 1A to, the Local Government Finance Act 1992(a); for persons who have reached the age for pension credit as well as Broxtowe Borough Councils detailed rules for working age persons.

Any amendment by the government to the Prescribed Requirements for 2016/17 may cause further revision to the Broxtowe Borough Council, local Council Tax Support Scheme.

General Notes

For the purposes of clarification, where this Council Tax Support Scheme mentions Designated Office this means Broxtowe Borough Council, Revenues, Benefits and Customer Services, Council Offices, Foster Avenue, Beeston, Nottingham NG9 1AB.

Verification

1. With reference to the Council Tax Reduction Scheme :

Schedule, Part 14, Regulation 115

Duty to notify changes of circumstances, paragraph (2)

Broxtowe Borough Council will expect to receive the information in writing to the Designated Office, within a period of 21 days beginning with the day on which the change occurs, together with any supporting original documentation relative to the change(s) that has occurred. Telephone calls reporting a change of circumstances may be made by calling 0115 917 7777. In certain instances the applicant will be asked to provide evidence to support the change. Any agreement to notify a change of circumstances by other means will be decided on a case by case basis at the discretion of the Council.

2. With reference to the Council Tax Reduction Scheme :

Schedule, Schedule 1 Procedural Matters, Part 1, Procedure for an application for a reduction under this scheme, paragraph 2

To make a claim for Council Tax Support, Broxtowe Borough Council will require a properly completed application form signed by the person who is liable to pay council tax in respect of the dwelling for which the claim is made. Where the person who is liable to pay council tax is unable for the time being to act, the application must be signed by an appointee or a person with a Power of Attorney. No application will be accepted by telephone and, in cases where applications are made by electronic communication, the Council will also require a signed authorisation from the claimant to confirm that the details are accurate and up-to-date. All applicants will also be expected to provide complete and original documents as specified on the application form or as may be requested at the discretion of the Council.

Discretionary Powers

1. With reference to the Council Tax Reduction Scheme :

Schedule 6, Amounts to be disregarded in the calculation of income other than earnings: pensioners and,

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

The Broxtowe Borough Council local Council Tax Support scheme will use its discretionary powers to disregard any income received in the form of a War disablement or War Widow/Widowers pension that exceeds the statutory disregard of 10.00 per week.

SCHEDULE

Council Tax Reduction Scheme 2016

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 no greater 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: applicants family and polygamous marriages

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

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 applicants 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

CHAPTER 7

Capital

63.Calculation of 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.Notio