Pension-age CTR counts child benefit, SSP and SMP that SSI 2012/319 reg 27(1)(j) excepts #2111

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1. MaxGhenis commented on Oct 12, 2026

   

   MaxGhenis

   on Oct 12, 2026

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   On the first "not yet checked" item: all three pensioner schemes count statutory sick, maternity and paternity pay as earnings. The reg 27(1)(j) exceptions (and the matching English and Welsh exception lists) only stop them being counted a second time as unearned social security income.

   Each "earnings of employed earners" definition includes them. These are revised texts from legislation.gov.uk, read 2026-10-11:

   • Scotland: SSI 2012/319 reg 32(1): "(h) statutory sick pay and statutory maternity pay; (i) statutory paternity pay".
   • England: SI 2012/2885 Sch 1 para 18(1): "(h) statutory sick pay payable by the employer under the SSCBA; (i) statutory maternity pay payable by the employer under that Act; (j) ... statutory paternity pay payable under Part 12ZA of that Act". Para 19(2)(a) then deducts the income tax and primary Class 1 contributions taken from those earnings.
   • Wales: WSI 2013/3029 Sch 1 para 12(1): "(h) statutory sick pay and statutory maternity pay payable by the employer under the SSCBA; (i) statutory paternity pay payable under Part 12ZA of the SSCBA". Sch 6 para 14(1)(j) does the same at working age.
   • Scotland, working age: SSI 2021/249 regs 49(4) and 50(2)(j).

   So counting SSP and SMP once in council_tax_reduction_applicable_income is right for these schemes. The pensioner earnings disregard is capped at earnings that include them (council_tax_reduction_pensioner_earnings_disregard reads housing_benefit_net_earnings, which adds employment_benefits). For SSP and SMP, that leaves child benefit as the open part of this issue.

   #2368 adds statutory paternity pay to the same list, and charges income tax on it (ITEPA 2003 s. 660 Table A).
2. juaristi22

   self-assigned this

   on Oct 17, 2026