Council Tax Scheme
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Forest of Dean District Council Local Council tax support scheme for Working Age customers S13A and Schedule of the Local Government Finance Act 1992 2021/22 FODDC Local Council Tax Support Scheme for Working Age Customers 2021/2022 Details of support to be given for working age customers during the financial year 2021/22 1.0 Introduction to the Council Tax Support Scheme ................................................................................ Class A............................................................................................................................................................................. Class B.............................................................................................................................................................................. Sections 2-8 (Definitions and interpretation) 2.0 Interpretation – an explanation of the terms used within this scheme............................................................ 3.0 Definition of non-dependant....................................................................................................................................... 4.0 Requirement to provide a National Insurance Number...................................................................................... 5.0 Persons who have attained the qualifying age for state pension credit or who are of working age and who have a partner who has attained the qualifying age for state pension credit........................................ 6.0 Remunerative work...................................................................................................................................................... 7.0 Persons subject to Immigration Control – excluded from claiming under this scheme ............................. 8.0 Temporary Absence (period of absence)................................................................................................................ Section 9-11(The family for Council Tax Support purposes) 9.0 Membership of a family................................................................................................................................................ 10.0 Circumstances in which a person is to be treated as responsible (or not responsible) for a child or young person.................................................................................................................................................................. 11.0 Circumstances in which a child or young person is to be treated as being or not being a member of the household................................................................................................................................................................. Section 12-14 & Schedule 1(Premiums for Council Tax Support) 12.0 Not used...................................................................................................................................................................... 13.0 Not used...................................................................................................................................................................... 14.0 Not used...................................................................................................................................................................... Section 15-32 & Schedules 3 & 4 (Definition and treatment of income for Council Tax Support) 15.0 Calculation of income and capital of members of applicant’s family and of a polygamous marriage......... 16.0 Circumstances in which the capital and income of a non-dependant is to be treated as applicant’s....... 17.0 Calculation of income on a weekly basis................................................................................................................. 18.0 Treatment of child care charges................................................................................................................................ 19.0 Average weekly earnings of employed earners...................................................................................................... FODDC Local Council Tax Support Scheme for Working Age Customers 2021/2022 20.0 Average weekly earnings of self-employed earners.............................................................................................. 21.0 Average weekly income other than earnings.......................................................................................................... 22.0 Calculation of average weekly income from tax credits...................................................................................... 23.0 Calculation of weekly income..................................................................................................................................... 24.0 Disregard of changes in tax, contributions, etc...................................................................................................... 25.0 Earnings of employed earners.................................................................................................................................... 26.0 Calculation of net earnings of employed earners.................................................................................................. 27.0 Earnings of self-employed earners............................................................................................................................. 28.0 Calculation of net profit of self-employed earners................................................................................................ 29.0 Deduction of tax and contributions of self-employed earners........................................................................... 30.0 Calculation of income other than earnings............................................................................................................. 31.0 Capital treated as income............................................................................................................................................ 32.0 Notional income............................................................................................................................................................ Sections 33-42 & Schedule 5 (Definition and the treatment of capital for Council Tax Support) 33.0 Capital limit..................................................................................................................................................................... 34.0 Calculation of capital..................................................................................................................................................... 35.0 Disregard of capital of child and young person...................................................................................................... 36.0 Income treated as capital............................................................................................................................................. 37.0 Calculation of capital in the United Kingdom......................................................................................................... 38.0 Calculation of capital outside the United Kingdom............................................................................................... 39.0 Notional capital.............................................................................................................................................................. 40.0 Diminishing notional capital rule................................................................................................................................ 41.0 Capital jointly held......................................................................................................................................................... 42.0 Calculation of tariff income from capital.................................................................................................................. Section 43-56 (Definition and the treatment of students for Council Tax Support) 43.0 Student related definitions.......................................................................................................................................... 44.0 Treatment of students.................................................................................................................................................. 45.0 Students who are excluded from entitlement to council tax support............................................................ FODDC Local Council Tax Support Scheme for Working Age Customers 2021/2022 46.0 Calculation of grant income........................................................................................................................................ 47.0 Calculation of covenant income where a contribution is assessed................................................................... 48.0 Covenant income where no grant income or no contribution is assessed..................................................... 49.0 Student Covenant Income and Grant Income – none disregard.......................................................................... 50.0 Other amounts to be disregarded............................................................................................................................. 51.0 Treatment of student loans......................................................................................................................................... 51A.0 Treatment of fee loans................................................................................................................................................