Council tax benefit - new claim

The government introduced a statutory council tax benefit scheme upon the introduction of the council tax regime. In the main, the scheme is provided for in the council tax benefit (general) regulations 1992 and closely follows the provisions of the housing benefit regulations. An downloadable application form and further information can be obtained from here.

If you have difficulty paying your account, or you think you may be entitled to council tax benefit, you are advised to seek further information and an application form from the benefits manager.

Payment should not be delayed while applications are being considered and taxpayers are advised not to delay their application as loss of benefit may result.

Eligibility

Any person who is liable to pay council tax in respect of a chargeable dwelling in which they are resident listed above (with certain exceptions) is eligible to apply for the main scheme benefit.

Main benefit

The council tax benefit scheme gives benefit to those residents listed above. in a chargeable dwelling and liable for the council tax. They should be on a low income with capital below a prescribed level (the capital level is currently 16,000 per claim), or in receipt of income support or an income-based jobseekers allowance.

Second adult rebate

This is an alternative rebate, payable where a liable person is not entitled to main benefit but other persons sharing the dwelling, and who are members of the same household but who are not liable to pay the council tax, are either in receipt of income support or an income-based jobseekers allowance.

The main scheme

• Benefit of up to 100% of the council tax liability is possible, depending upon the person's income level and "need". Need is measured by reference to "Applicable amounts" and these consist of a range personal allowances and status related premiums that are laid down in the regulations and which are subject to change each year. Details of the calculations relating to these amounts will be given following receipt and calculation of any application received.
• The level of income is calculated by reference to actual income and income that is assumed to be received from capital. An assumed income of 1 per week for every 250 (or part 250) of capital in excess of 3,000 or 6,000 (depending on the age of the claimant or partner). If the capital exceeds £16,000, there is no entitlement to council tax benefit.