HC Deb 31 January 1989 vol 146 c196W
Mr. Sillars

To ask the Secretary of State for Social Security what income is taken into account in assessing a person's right to a rebate of poll tax.

Mr. Peter Lloyd

A person who expects to be liable for a personal community charge or for collective community charge contributions in Scotland may claim housing benefit in the form of community charge rebate from the appropriate authority. In assessing his entitlement to rebate, the authority will calculate his income in accordance with the provisions of the Housing Benefit (Community Charge Rebates) (Scotland) Regulations 1988. All earned and unearned income is taken into account, except where the regulations provide for all or part of it to be disregarded. The rules for the calculation of income are carried forward unchanged from the Housing Benefit (General) Regulations 1987.