Council Tax Benefit (General) Amendment Regulations 1993
| Jurisdiction | UK Non-devolved |
| Citation | SI 1993/688 |
1993No. 688
SOCIAL SECURITY
The Council Tax Benefit (General) Amendment Regulations 1993
10thMarch1993
1stApril1993
Whereas a draft of this instrument was laid before Parliament in accordance with the Local Government Finance Act 1992, Schedule 9 paragraphs 11 and 26 and approved by resolution of each House of Parliament-
Now therefore the Secretary of State for Social Security in exercise of powers conferred on him by sections 123(1)(e), 131(7)(b), (10) and (12), 132(1) and (4), 133(3) and (4), 135(1), (5) and (6), 136(1) and (3) to (5), 137(1), 175(1) to (5) of the Social Security Contributions and Benefits Act 1992 ( a) and sections 6(1)(g), (h), (k) and (l), 63(1) and (3), 128(1), 189(1) and (3) to (5) and 191(1) of the Social Security Administration Act 1992 ( b) as they have effect with respect to council tax benefit by virtue of section 103 of and Schedule 9 to the Local Government Finance Act 1992 ( c) and of all other powers enabling him in that behalf, after consultation with organisations appearing to him to be representative of the authorities concerned ( d) and after agreement by the Social Security Advisory Committee that proposals in respect of these Regulations should not be referred to it ( e), hereby makes the following Regulations:
Citation, commencement and interpretation
1.-(1) These Regulations may be cited as the Council Tax Benefit (General) Amendment Regulations 1993 and shall come into force on 1st April 1993 immediately after the coming into force of article 20 of the Social Security Benefits Up-rating Order 1993 ( f).
(2) In these Regulations "the principal Regulations" means the Council Tax Benefit (General) Regulations 1992 ( g).
Amendment of regulation 2 of the principal Regulations
2.-(1) In regulation 2 of the principal Regulations (interpretation)-
(a) for the definition of "community charge benefit" there shall be substituted the following definition-""community charge benefit" means community charge benefits under Part VII of the Contributions and Benefits Act 1992 as originally enacted ( h);";
(a) 1992 c.4; section 137(1) is an interpretation provision and is cited because of the meaning assigned to "prescribed".
(b) 1992 c.5; section 191(1) is an interpretation provision and is cited because of the meaning assigned to "prescribe".
(c) 1992 c.14.
(d) See section 176(1) of the Social Security Administration Act 1992, which was amended by the Local Government Finance Act 1992 Schedule 9 paragraph 23.
(e) See the Social Security Administration Act 1992, section 173(1)(b) and (7); section 173(7) defines "regulations".
(f) S.I.1993/349.
(g) S.I.1992/1814.
(h) Part VII of the Contributions and Benefits Act 1992 was amended by the Local Government Finance Act 1992 Schedule 9 which substituted council tax benefit for community charge benefits.
(b) the definition of "eligible rent" shall be omitted;(c) after the definition of "lone parent" there shall be inserted the following definition-""lower rate" where it relates to rates of tax has the same meaning as in the Income and Corporation Taxes Act 1988 ( a) by virtue of section 832(1) of that Act;";
(d) after the definition of "remunerative work" there shall be inserted the following definition-""rent" means "eligible rent" to which regulation 10 of the Housing Benefit (General) Regulations 1987 ( b) refers, less any deductions in respect of non-dependants which fall to be made under regulation 63 of those Regulations;";
(e) for the definition of "water charges" there shall be substituted the following definition-""water charges" means-
(a) as respects England and Wales, any water and sewerage charges under Chapter 1 of Part V of the Water Industry Act 1991 ( c);(b) as respects Scotland, any water and sewerage charges under Schedule 11 to the 1992 Act;in so far as such charges are in respect of the dwelling which a person occupies as his home;";
(2) In regulation 2(2) for the words "In Schedule 5" there shall be substituted the words "In these Regulations,".
Amendment of regulation 10 of the principal Regulations
3. In regulation 10(1)(b) of the principal Regulations (applicable amounts for patients) for the words "regulation 8(a) or (c) or (d)" there shall be substituted the words "regulation 8(b) or (c) or (d)".
Amendment of regulation 18 of the principal Regulations
4. In regulation 18 of the principal Regulations (disregard of changes in tax, contributions etc.) in paragraph (c)-
(a) for the words "weekly earnings figures" there shall be substituted the words "upper earnings limit";(b) for the words "that Act;" there shall be substituted the words "that Act, the lower or upper limits applicable to Class 4 contributions under that Act or the amount specified in section 11(4) of that Act (small earnings exception in relation to Class 2 contributions);".Amendment of regulation 20 of the principal Regulations
5. In regulation 20(4)(a) of the principal Regulations (calculation of net earnings of employed earners)-
(a) for the words "the basic rate of tax" there shall be substituted the words "the lower rate or, as the case may be, the lower rate and the basic rate of tax";(b) after the words "less than a year," there shall be inserted the words "the earnings to which the lower rate and, if appropriate, the basic rate of tax is to be applied and".Amendment of regulation 21 of the principal Regulations
6. In regulation 21 of the principal Regulations (earnings of self-employed earners)-
(a) for the word "Earnings" there shall be substituted the words-"(1) Subject to paragraph (2), "earnings"";(a) 1988 c.1; the definition of "lower rate" was added by the Finance Act 1992 (c.20), section 9(9).
(b) S.I.1987/1971; relevant amending instruments are S.I.1988/1971, 1990/546 and 1993/317.
(c) 1991 c.56.
(b) after paragraph (1) there shall be added the following paragraph-"(2) Earnings shall not include any payment to which paragraph 25 of Schedule 4 refers (payments in respect of a person accommodated with the claimant under arrangements made by a local authority or voluntary organisation).".
Amendment of regulation 23 of the principal Regulations
7. In regulation 23(1) of the principal Regulations (deduction of tax for self-employed earners)-
(a) for the words "the basic rate of tax" there shall be substituted the words "the lower rate or, as the case may be, the lower rate and the basic rate of tax";(b) after the words "less than a year," there shall be inserted the words "the earnings to which the lower rate and, if appropriate, the basic rate of tax is to be applied and".Amendment of regulation 26 of the principal Regulations
8. In regulation 26 of the principal Regulations (notional income)-
(a) in paragraph (3)(a) for the words from "eligible rent" to "refers," there shall be substituted the word "rent";(b) in paragraph (7)(a)-(i) for the words "the basic rate of tax" there shall be substituted the words "the lower rate or, as the case may be, the lower rate and the basic rate of tax";(ii) after the words "less than a year" there shall be inserted the words ", the earnings to which the lower...To continue reading
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