Council Tax Reduction Scheme 2017-18
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Appendix B Income Type Existing Scheme Proposed new Changed? Count of Incomes - as at Scheme 31 August 2016 - not including pensioner claims Disability Living Allowance (Mobility) Disregarded as income Disregard as income N DLAM 1073 cases, £57.45 Disability Living Allowance (Care Lower Rate) DLACL 363 cases, £21.80 Disability Living Allowance (Care Middle Rate) DLACM 541 cases, £55.10 Disability Living Allowance (Care Higher Rate) DLACH 270 cases, £82.30 Total 2,247 cases Mobility allowance Disregarded as income Disregard as income N 3 PIP Disregarded as income Disregarded as income N 794 Severe Disability Allowance Treated as income Treat as income N 15 Industrial Injuries Benefit Treated as income Treat as income N 14 War disablement and Widows Pension Fully disregarded as income Fully disregard as N 0 income Arrears of benefit payments Disregarded as income Disregard as income N 0 Page 39 Child Tax Credit Treated as income Treat as income N 2815 Working Tax Credit Treated as income Treat as income N 1175 Job Seekers Allowance Treated as income Treat as income N 15 (contributions based) Maternity Pay/Allowance Treated as income Treat as income N 41 Paternity pay/allowance Treated as income Treat as income N 0 Sick Pay Treated as income Treat as income N 15 Widowed Parent Allowance Treated as income Treat as income N 12 Child Care Costs Disregarded expenditure up to Disregarded N 175 £175 for one child or £300 pw expenditure up to £175 for two or more children if for one child or £300 working over 16 hours pw for two or more Agenda Item 9 children if working over 16 hours Bereavement Allowance Treated as income Treat as income N 15 Armed Forces Compensation Disregarded from calculation Disregard from N 0 calculation Income Support Treated as income (passported Treated as income N 1058 Agenda Item 9 to maximum award) (maximum award) Job Seekers Allowance (CB) Treated as income Treat as income N 15 Trust Funds Disregarded Disregard N Unknown Adult Maintenance Treated as income Treat as income N 10 Foster Payment Disregarded as Income Disregard as income N 4 Guardian Payment Disregarded as income Disregard as income N 4 Adoption Payment Disregarded as income Disregard as income N 0 Employment Support Allowance Treated as income Treat as income (may N 2085 (income related) (passported benefit) trigger protection if additional components in award) Employment Support Allowance Treated as income Treat as income (may N 484 (contribution based) trigger protection if additional components in award) Page 40 Disability Earned Income Disregard Permitted earnings disregard - Permitted earnings N 0 higher £101.00 disregard - higher Permitted earnings disregard - £101.00 lower £20.00 Permitted earnings disregard - lower £20.00 Income from Boarders or rents disregard £20 disregard £20 N 12 Student Grants/Loans Disregard £10 Disregard £10 N 5 Benefit Run On 4 weeks 4 weeks N Universal Credit UC amount minus Housing UC amount minus N 782 Costs, disregarded income Housing Costs, disregarded income Diminishing capital rule Way of calculating capital levels Removed from scheme Y over a long period of time rules Unknown Voluntary Payments Disregarded as income Treat as income N 3 Carers Allowance Disregard as income Disregard as income N 776 Child Maintenance Disregarded in full Treat as income but Y 92 disregard first £50 per child Personal Injury Compensation Payments Disregarded as capital Disregarded as capital N Unknown Self employed child minders Two thirds of income Treat as self employed Y 11 disregarded as expenses within Universal Credit rules Child Benefit 25% treated as income 25% treated as income N 5827 Self Employed Complicated assessment of For the newly self- Y 374 income through income & employed - Treat as expense accounts. However if self employed within lower then if lower than 32 / 16 Universal Credit rules hours at minimum wage apply the higher of the two. Currently no transitional protection Earned Income Net income calculated by gross Net income calculated N 1690 less NI less Tax less 50% of by gross less NI less pension contribution Tax less 50% of pension contribution Capital £1 taken as tariff income for No tariff income Y 3,917 with some capital Page 41 every £250 over £6000 up to a cut off limit of £10,000 Shares & Investments Valued and treated as capital Valued and treated as N capital Backdating One month One month N Earned Income Disregard Flat rate £20 disregard Flat rate £20 disregard N Non dependant deductions Gross Income Deduction Flat rate Non Y 314 non-dependants Passported benefit £0.00 Up to Dependant (working), £182.99 - £4.60 £183.00 - Deduction 130 non-dependants (not- £315.99 - £9.15 £316.00 - £5 - non worker working), £393.99 -£11.55 £394.00 & £10.00 - gross earnings 692 non-dependants (no- above - £13.85 £22,999 or less and deduction) £30.00 - gross earnings £23,000 or above Agenda Item 9 Applicable amounts Used in calculation to establish No use of applicable Y entitlement to LCTR amounts All claims Premiums Used in calculation to establish No use of premiums Y entitlement to LCTR All claims Agenda Item 9 Relevant DWP Housing Benefit Upratings 2016-2017 Income Support rates April 2015 £ Weekly April 2016 £ Weekly Personal Allowances Single Under 25 £57.90 £57.90 Aged 25 or over £73.10 £73.10 Lone parent Under 18 £57.90 £57.90 Aged 18 or over £73.10 £73.10 Page 42 Couple Both under 18 £57.90 £57.90 Both under 18 – higher rate (for example with £87.50 £87.50 responsibility for a child) One under 18, one 18 - 24 £57.90 £57.90 One under 18, one aged 25 or over £73.10 £73.10 Both 18 or over £114.85 £114.85 Dependent children Birth to September following 16th birthday £66.90 £66.90 From September following 16th birthday to day before £66.90 £66.90 20th birthday Premiums Family Premium £17.45 £17.45 Family Premium (lone parent rate) £17.45 £17.45 Disability Premium Single £32.25 £32.25 Couple £45.95 £45.95 Enhanced Disability Premium Single £15.75 £15.75 Couple £22.60 £22.60 Disabled child rate £24.43 £24.43 Severe Disability Premium Single £61.85 £61.85 Couple – one qualifies £61.85 £61.85 Couple – both qualify £123.70 £123.70 Disabled child premium £60.06 £60.06 Page 43 Carer Premium £34.60 £34.60 Capital limits Upper £16,000.00 £16,000.00 Lower £6,000.00 £6,000.00 Jobseeker’s Allowance rates April 2015 £ Weekly April 2016 £ Weekly Contribution-based Jobseeker’s Allowance Personal Rates Under 25 £57.90 £57.90 Aged 25 or over £73.10 £73.10 Agenda Item 9 Income-based Jobseeker’s Allowance Personal Allowances Single Under 25 £57.90 £57.90 Agenda Item 9 Aged 25 or over £73.10 £73.10 Lone parent Under 18 £57.90 £57.90 18 or over £73.10 £73.10 Couple Both under 18 £57.90 £57.90 Both under 18 – higher rate (for example with £87.50 £87.50 responsibility for a child) One under 18, one 18 - 24 £57.90 £57.90 One under 18, one aged 25 or over £73.10 £73.10 Both 18 or over £114.85 £114.85 Page 44 Dependent children Birth to September following 16th birthday £66.90 £66.90 From September following 16th birthday to day before £66.90 £66.90 20th birthday Premiums Family Premium £17.45 £17.45 Family Premium (lone parent rate) £17.45 £17.45 Disability Premium Single £32.25 £32.25 Couple £45.95 £45.95 Enhanced Disability Premium Single £15.75 £15.75 Couple £22.60 £22.60 Disabled child rate £24.43 £24.43 Severe Disability Premium Single £61.85 £61.85 Couple – one qualifies £61.85 £61.85 Couple – both qualify £123.70 £123.70 Disabled child premium £60.06 £60.06 Carer Premium £34.60 £34.60 Employment and Support Allowance rates April 2015 £ Weekly April 2016 £ Weekly Personal Allowances Single Under 25 and in Assessment Phase £57.90 £57.90 Aged 25 or over £73.10 £73.10 Page 45 Any age and in Main Phase £73.10 £73.10 Lone parent Aged under 18 and in Assessment Phase £57.90 £57.90 Aged 18 or over £73.10 £73.10 Any age and in Main Phase £73.10 £73.10 Couple Both under 18 and in Assessment Phase £57.90 £57.90 Both under 18, with responsibility for a child and in £87.50 £87.50 Assessment Phase Both under 18 and in Main Phase £73.10 £73.10 Agenda Item 9 Both under 18, with responsibility for a child and in £114.85 £114.85 Main Phase One 18 or over and the other while under 18, also £114.85 £114.85 satisfies certain conditions Both 18 or over £114.85 £114.85 Agenda Item 9 Claimant under 25 and in Assessment Phase and £57.90 £57.90 partner under 18 Claimant 25 or over and in Assessment Phase and £73.10 £73.10 partner under 18 Claimant in Main Phase and partner under 18 £73.10 £73.10 Premiums Carer Premium £34.60 £34.60 Enhanced Disability Premium Single £15.75 £15.75 Couple £22.60 £22.60 Page 46 Severe Disability Premium Single £61.85 £61.85 Couple – one qualifies £61.85 £61.85 Couple – both qualify £123.70 £123.70 Components Work-related activity component £29.05 £29.05 Support component £36.20 £36.20 Universal Credit Rates April 2015 £ Weekly April 2016 £ Weekly Standard Allowance / Element Single Under 25 £251.77 £251.77 25 or over £317.82 £317.82 Couple Both under 25 £395.20 £395.20 One or both 25 or over £498.89 £498.89 Child element First child £277.08 £277.08 Second or subsequent child £231.67 £231.67 Additional amount for disabled child or qualifying young person Lower rate £126.11 £126.11 Higher rate £367.92 £367.92 Limited capability for work / Limited capability for work and work-related activity elements Limited capability for work £126.11 £126.11 Limited capability for work and work-related activity £315.60 £315.60 Page 47 Non-dependants’ housing cost contributions £69.37 £69.37 Carer Element £150.39 £150.39 Other