New Scottish working age CTR calculations

New working age CTR Regs came into force in Scotland at the start of April and have been causing some confusion particularly for those also getting UC - there are winners and losers because how main CTR is now calculated for those on UC has changed.

So we’ve produced a factsheet on how these new calculations should work: https://cpag.org.uk/welfare-rights/resources/factsheet/calculating-new-scottish-council-tax-reduction

Note that there are currently no pensioner premiums or specific personal allowances for mixed age couples who fall under these Regs. Therefore they are big losers as the Regs currently stand. Scottish Government are aware of this and hopefully further amendments will be forthcoming to deal with that soon.

Handy information, Henri, but there are a couple of questions i’m not 100% sure about, namely:
• Is the earnings figure used for the CTR calculation the figure BEFORE any work allowance and 55p in the £ taper or AFTER the work allowance and taper have been deducted?

also , looking at CPAG guidance:

‘Relevant’ payments of UC are those made for children (the child, disabled child and childcare elements) and transitional elements of UC paid when someone goes through ‘managed migration’ to UC. Only the amounts of these relevant payments included in the calculation of your UC award count as unearned income for council tax reduction.  All other elements of UC are ignored, including the transitional severe disability premium element.

• Do you know if benefit processors are able to distinguish between managed migration transitional element and the transitional SDP element if TSDPE converts to an ordinary transitional element after the first MAP? Or is TSDPE only ignored for the first MAP, after which it converts to a TE?