MaxGhenis · Oct 3, 2026 · Oct 2, 2026 · Oct 2, 2026 · Oct 2, 2026 · Oct 2, 2026
diff --git a/changelog.d/ctr-pensioner-earnings-disregards.fixed.md b/changelog.d/ctr-pensioner-earnings-disregards.fixed.md
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+- Apply the pensioner Council Tax Reduction earnings disregards in England (SI 2012/2885 Sch 4), Wales (WSI 2013/3029 Sch 3) and Scotland (SSI 2012/319 Sch 2). A pension-age family's net earnings are now reduced by £25 a week for a lone parent, £10 for a couple and £5 otherwise, capped at net earnings, plus the £17.10 additional earnings disregard where a work condition is met and net earnings cover it (£37.10 in Scotland from 6 April 2020 to 4 April 2021). These sums are fixed in law and are not uprated. Before, pensioner CTR disregarded no earnings.
diff --git a/...rs/gov/local_authorities/england/council_tax_reduction/pensioners/earnings_disregard.yaml b/...rs/gov/local_authorities/england/council_tax_reduction/pensioners/earnings_disregard.yaml
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+description: Weekly sums the English Council Tax Reduction prescribed requirements disregard from the net earnings of a pensioner applicant and partner.
+single:
+  description: Weekly earnings disregard for a pensioner applicant who has no partner and is not a lone parent, where no £20 disregard applies.
+  values:
+    2013-04-01: 5
+  metadata:
+    label: England pensioner CTR earnings disregard, single
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Sch. 4 para. 8(a)
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/4/paragraph/8
+couple:
+  description: Weekly earnings disregard for a pensioner applicant who has a partner, where no £20 disregard applies.
+  values:
+    2013-04-01: 10
+  metadata:
+    label: England pensioner CTR earnings disregard, couple
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Sch. 4 para. 8(b)
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/4/paragraph/8
+lone_parent:
+  description: Weekly earnings disregard for a pensioner applicant who is a lone parent.
+  values:
+    2013-04-01: 25
+  metadata:
+    label: England pensioner CTR earnings disregard, lone parent
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Sch. 4 paras. 1(a) and 2
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/4
+additional:
+  description: Weekly increase in the earnings disregard (the additional earnings disregard) where the pensioner applicant meets one of its work conditions and their net earnings at least equal the other disregards, the deductible childcare charges and this amount.
+  values:
+    2013-04-01: 17.1
+  metadata:
+    label: England pensioner CTR additional earnings disregard
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Sch. 4 para. 10(1) and (3)(c)
+        href: https://www.legislation.gov.uk/uksi/2012/2885/schedule/4/paragraph/10
+metadata:
+  label: England pensioner CTR earnings disregards
diff --git a/...s/gov/local_authorities/scotland/council_tax_reduction/pensioners/earnings_disregard.yaml b/...s/gov/local_authorities/scotland/council_tax_reduction/pensioners/earnings_disregard.yaml
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+description: Weekly sums the Scottish Council Tax Reduction (State Pension Credit) Regulations disregard from the net earnings of an applicant who has attained the qualifying age for state pension credit, and their partner.
+single:
+  description: Weekly earnings disregard for a pension-age applicant who has no partner and is not a lone parent, where no £20 disregard applies.
+  values:
+    2013-04-01: 5
+  metadata:
+    label: Scotland pension-age CTR earnings disregard, single
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 Sch. 2 para. 8(a)
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/2/paragraph/8
+couple:
+  description: Weekly earnings disregard for a pension-age applicant who has a partner, where no £20 disregard applies.
+  values:
+    2013-04-01: 10
+  metadata:
+    label: Scotland pension-age CTR earnings disregard, couple
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 Sch. 2 para. 8(b)
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/2/paragraph/8
+lone_parent:
+  description: Weekly earnings disregard for a pension-age applicant who is a lone parent.
+  values:
+    2013-04-01: 25
+  metadata:
+    label: Scotland pension-age CTR earnings disregard, lone parent
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 Sch. 2 paras. 1(a) and 2
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/2
+additional:
+  description: Weekly increase in the earnings disregard (the additional earnings disregard) where the pension-age applicant meets one of its work conditions and their net earnings at least equal the other disregards, the deductible childcare charges and this amount.
+  values:
+    2013-04-01: 17.1
+    # The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus)
+    # Regulations 2020 (SSI 2020/108) reg. 3(a), in force 6 April 2020,
+    # substituted "£37.10 until and including 4 April 2021, and after that
+    # by £17.10" in para. 10(1), and the same words without "by" in para.
+    # 10(3)(c).
+    2020-04-06: 37.1
+    2021-04-05: 17.1
+  metadata:
+    label: Scotland pension-age CTR additional earnings disregard
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 Sch. 2 para. 10(1) and (3)(c)
+        href: https://www.legislation.gov.uk/ssi/2012/319/schedule/2/paragraph/10
+      - title: The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2020 reg. 3(a)
+        href: https://www.legislation.gov.uk/ssi/2020/108/regulation/3
+metadata:
+  label: Scotland pension-age CTR earnings disregards
diff --git a/...ters/gov/local_authorities/wales/council_tax_reduction/pensioners/earnings_disregard.yaml b/...ters/gov/local_authorities/wales/council_tax_reduction/pensioners/earnings_disregard.yaml
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+description: Weekly sums the Welsh Council Tax Reduction prescribed requirements disregard from the net earnings of a pensioner applicant and partner.
+single:
+  description: Weekly earnings disregard for a pensioner applicant who has no partner and is not a lone parent, where no £20 disregard applies.
+  values:
+    2013-04-01: 5
+  metadata:
+    label: Wales pensioner CTR earnings disregard, single
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 3 para. 8(a)
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/3/paragraph/8
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 Sch. 3 para. 8(a) (financial year 2013-14)
+        href: https://www.legislation.gov.uk/wsi/2012/3144/schedule/3/made
+couple:
+  description: Weekly earnings disregard for a pensioner applicant who has a partner, where no £20 disregard applies.
+  values:
+    2013-04-01: 10
+  metadata:
+    label: Wales pensioner CTR earnings disregard, couple
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 3 para. 8(b)
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/3/paragraph/8
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 Sch. 3 para. 8(b) (financial year 2013-14)
+        href: https://www.legislation.gov.uk/wsi/2012/3144/schedule/3/made
+lone_parent:
+  description: Weekly earnings disregard for a pensioner applicant who is a lone parent.
+  values:
+    2013-04-01: 25
+  metadata:
+    label: Wales pensioner CTR earnings disregard, lone parent
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 3 paras. 1(a) and 2
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/3
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 Sch. 3 paras. 1(a) and 2 (financial year 2013-14)
+        href: https://www.legislation.gov.uk/wsi/2012/3144/schedule/3/made
+additional:
+  description: Weekly increase in the earnings disregard (the additional earnings disregard) where the pensioner applicant meets one of its work conditions and their net earnings at least equal the other disregards, the deductible childcare charges and this amount.
+  values:
+    2013-04-01: 17.1
+  metadata:
+    label: Wales pensioner CTR additional earnings disregard
+    unit: currency-GBP
+    period: week
+    reference:
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 Sch. 3 para. 10(1) and (3)(c)
+        href: https://www.legislation.gov.uk/wsi/2013/3029/schedule/3/paragraph/10
+      - title: The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 Sch. 3 para. 10(1) and (3)(c) (financial year 2013-14)
+        href: https://www.legislation.gov.uk/wsi/2012/3144/schedule/3/made
+metadata:
+  label: Wales pensioner CTR earnings disregards
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		- Apply the pensioner Council Tax Reduction earnings disregards in England (SI 2012/2885 Sch 4), Wales (WSI 2013/3029 Sch 3) and Scotland (SSI 2012/319 Sch 2). A pension-age family's net earnings are now reduced by £25 a week for a lone parent, £10 for a couple and £5 otherwise, capped at net earnings, plus the £17.10 additional earnings disregard where a work condition is met and net earnings cover it (£37.10 in Scotland from 6 April 2020 to 4 April 2021). These sums are fixed in law and are not uprated. Before, pensioner CTR disregarded no earnings.