Commentary on Sections Schedule 2: Minor and consequential amendments Schedule 2, paragraph 3
145.New section 136A of the Social Security Contributions and Benefits Act 1992 makes provision for the treatment of income and capital for Housing Benefit and Council Tax Benefit where the claimant has attained the qualifying age for Pension Credit.
146.Subsection (1) of section 136A applies subsections (2) and (3) to Housing Benefit and Council Tax Benefit in the case of any person who has attained the qualifying age for Pension Credit.
147.Subsection (2) allows the Secretary of State to make provision in regulations to disapply, for Housing Benefit and Council Tax Benefit, the provisions of section 134(1) (exclusion where capital exceeds the prescribed limit), or any provision of section 136 (treatment of income and capital).
148.Subsection (3) allows the Secretary of State to make regulations which provide for the income and capital of a claimant who has attained the qualifying age to be determined for Housing Benefit and Council Tax Benefit by applying, with such modifications as he thinks fit, sections 5 and 15 of this Act.
149.Subsection (4)(a) allows regulations under subsection (3) to authorise or require that any calculation or estimate of a claimant’s income or capital made by the Secretary of State for the purposes of Pension Credit be used for Housing Benefit and Council Tax Benefit.
150.Subsection (4)(b)(i) allows regulations under subsection (3) to require that where there is an assessed income period in force for Pension Credit, the assessed amount of any retirement provision for the purposes of Pension Credit shall be used in the determination of the Housing Benefit and Council Tax Benefit entitlement.
151.Subsection (4)(b)(ii) allows regulations under subsection (3) to provide that elements of a claimant’s retirement provision which are not taken into account for Pension Credit shall not be taken into account for Housing Benefit and Council Tax Benefit.
152.Subsections (6) and (7) allow regulations made under section 136A to include provision for cases to which section 12 of the Act applies. Such regulations may include provision such as may be made by section 133 of the Social Security Contributions and Benefits Act 1992.