A reduction in Council Tax under a Council Tax Reduction scheme (Wales only)
Working Tax Credit and/or Child Tax Creditprovided that
the annual income for the purposes of assessing entitlement to the
tax credit is less than£15,050
Universal Credit (this includes any
amount of Universal Credit - which is being progressively introduced
from 2013 onwards as a replacement for working age benefits and tax
credits).
– are 'passporting benefits' for the purposes of the
Renovation/Disabled-facility means-test.
Notes regarding the above
'Housing Benefit' includes a rent allowance paid under the Local Housing
Allowance scheme.
'Council Tax Benefit' was a 'passporting benefit' prior to April
2013. In Wales it has been replaced, for 2013, by a national scheme
similar to Council Tax Benefit but without Alternative Council Tax
Benefit (more commonly known as 'Second Adult Rebate'). The regulations
provide for a reduction under either the current Welsh national scheme,
or any future Welsh local authority schemes, to be a 'passporting
benefit'.
See the income-based ESA and contribution-based ESA help topics for background
information on these benefits.
The annual income for the purposes of assessing entitlement to a tax
credit is cited on the Notice of Award issued by HMRC for the
award in payment. This is typically the gross taxable income in the
previous tax year, minus some deductions.