The London Borough of Merton Local Council Tax Support Scheme Rules from 1st April 2020 to 31st March 2021 Enabling Powers 1.The Welfare Reform Act 2012 abolished Council Tax Benefit national scheme on 31st March 2013. Section 13A of the Local Government Finance Act 1992 (c.14) (“the 1992 Act”), substituted by section 10 of the Local Government Finance Act 2012, requires each billing authority to produce it’s own local Council Tax Reduction Scheme to enable persons liable for council tax to reduce their liability based on financial need. Citation, commencement and application 2. These rules may be cited as The London Borough of Merton Local Council Tax Support Scheme Rules 2020 and come into force on 1st April 2020. Basis for the local scheme 3. The London Borough of Merton Local Council Tax Support Scheme Rules 2020 are based on: The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012 (Statutory Instrument 2012 No. 2886) and The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 (Statutory Instrument 2012 No. 2885) as amended by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (England) (Amendment) Regulations 2012 (Statutory Instrument 2012 No. 3085) which came into force 10 January 2013 ) and The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2013 (Statutory Instrument 2013 No. 3181) which came into force on 13 January 2014 and The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) (No. 2) Regulations 2014 (Statutory Instrument 2014 No. 3312) which came into force on 12 January 2015 and The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) (No. 2) Regulations 2015 (Statutory Instrument 2015 No. 2041) which came into force on 14 January 2016 and The Council Tax Reduction Schemes (Prescribed Requirements)(England)(Amendment) Regulations 2016 (Statutory Instrument 2016 No.1262) and The Council Tax Reduction Schemes (Prescribed Requirements)(England)(Amendment) Regulations 2017(Statutory Instrument 2017 No.1305) which came into force on 12 January 2018 except Regulations 10, 11 and 14(b) 6 which came into force on 6 December 2018; The Council Tax Reduction Schemes (Prescribed Requirements)(England)(Amendment) Regulations 2018(Statutory Instrument 2018 No.1346) which came into force on 14 January 2019; and The Council Tax Reduction Schemes (Prescribed Requirements)(England)(Amendment) Regulations 2020(Statutory Instrument 2020 No.23) which came into force on 11 February 2020. The Schedule to these Regulations is the scheme prescribed for the purposes of paragraph 4 of Schedule 1A to the Local Government Finance Act 1992. 2 The London Borough of Merton Local Council Tax Support Scheme Rules from 1st April 2020 to 31st March 2021 Contents PART 1 .......................................................................................................... 12 1.Introduction .......................................................................................... 12 PART 2 .......................................................................................................... 12 2.Interpretation ........................................................................................ 12 3.Application of scheme: pensioners and persons who are not pensioners ................................................................................................................ 22 4. Meaning of “couple” ............................................................................ 22 5. Polygamous marriages ....................................................................... 22 6. Meaning of “family” ............................................................................. 22 7. Circumstances in which a person is to be treated as responsible or not responsible for another ........................................................................... 23 8. Households ......................................................................................... 23 9. Non-dependants ................................................................................. 24 10. Remunerative work ........................................................................... 25 PART 3 .......................................................................................................... 27 Procedural matters .............................................................................................. 27 11. Procedure for reduction applications and appeals against reduction decisions ................................................................................................. 27 PART 4 .......................................................................................................... 27 Classes of person entitled to a reduction under this scheme ............................... 27 12. Classes of person entitled to a reduction under this scheme ............ 27 13. Class A: pensioners whose income is no greater than the applicable amount .................................................................................................... 27 14. Class B: pensioners whose income is greater than the applicable amount .................................................................................................... 27 15. Class C: alternative maximum council tax reduction – pensioners ... 28 16. Class D: persons who are not pensioners whose income is less than the applicable amount ............................................................................. 28 17. Class E: persons who are not pensioners whose income is greater than the applicable amount ..................................................................... 29 18. Class F: alternative maximum council tax reduction – persons who are not pensioners .................................................................................. 29 19. Periods of absence from a dwelling .................................................. 30 19A. Transitional provision for periods of absence from a dwelling ........ 33 PART 5 .......................................................................................................... 35 3 20. Classes of person excluded from this scheme .................................. 35 21. Class of person excluded from this scheme: persons treated as not being in Great Britain .............................................................................. 35 22. Class of person excluded from this scheme: persons subject to immigration control ................................................................................. 36 23. Class of person excluded from this scheme: capital limit .................. 36 24. Class of person excluded from this scheme: students ...................... 36 PART 6 .......................................................................................................... 37 Applicable amounts ............................................................................................. 37 25. Applicable amounts: pensioners ....................................................... 37 26. Applicable amounts: persons who are not pensioners ...................... 37 27. Polygamous marriages: persons who are not pensioners ................ 38 28. Applicable amount: persons who are not pensioners who have an award of universal credit ......................................................................... 38 PART 6A ....................................................................................................... 40 28A. Transitional provisions for restrictions on amounts for children and young persons: pensioners ..................................................................... 40 PART 7 .......................................................................................................... 42 Maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction......................................... 42 29. Maximum council tax reduction amount under this scheme: pensioners and persons who are not pensioners ................................... 42 30. Non-dependant deductions: pensioners and persons who are not pensioners .............................................................................................. 42 PART 8 .......................................................................................................... 44 Alternative maximum council tax reduction for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction ................................ 44 31. Alternative maximum council tax reduction under this scheme: pensioners and persons who are not pensioners ................................... 44 PART 9 .......................................................................................................... 45 Amount of reduction under this scheme .............................................................. 45 32. Amount of reduction under this scheme: Classes A to F .................. 45 PART 10 ........................................................................................................ 46 Income and capital for the purposes of calculating eligibility for a reduction under this scheme and amount of reduction ........................... 46 CHAPTER 1 ........................................................................................................ 46 Income and capital: general................................................................................