(1) Regulations made with the concurrence of the Inland Revenue may provide that it shall be the duty of any of the following persons—
(a) the Registrar General for England and Wales;
(b) the Registrar General of Births, Deaths and Marriages for Scotland;
(c) each registrar of births and deaths,
to furnish the Secretary of State, or the Inland Revenue, for the purposes of their respective functions under the Contributions and Benefits Act , the Jobseekers Act 1995, the Social Security (Recovery of Benefits) Act 1997 , the Social Security Act 1998 , the State Pension Credit Act 2002 , Part 1 of the Welfare Reform Act 2007 , Part 1 of the Welfare Reform Act 2012 , Part 4 of that Act , Part 1 of the Pensions Act 2014 , section 30 of that Act and this Act and the functions of the Northern Ireland Department under any Northern Ireland legislation corresponding to any of those Acts, with the prescribed particulars of such deaths as may be prescribed.
(2) The regulations may make provision as to the manner in which the times at which the particulars are to be furnished.
126 Personal representatives to give information about the estate of a deceased person who was in receipt of income support or supplementary benefit
(1) The personal representatives of a person who was in receipt of universal credit income support , an income-based jobseeker's allowance , state pension credit , an income-related employment and support allowance or supplementary benefit at any time before his death shall provide the Secretary of State with such information as he may require relating to the assets and liabilities of that person's estate.
(2) If the personal representatives fail to supply any information within 28 days of being required to do so under subsection (1) above, then—
(a) the appropriate court may, on the application of the Secretary of State, make an order directing them to supply that information within such time as may be specified in the order, and
(b) any such order may provide that all costs (or, in Scotland, expenses) of and incidental to the application shall be borne personally by any of the personal representatives.
(3) In this section “the appropriate court” means—
(a) in England and Wales, the county court;
(b) in Scotland, the sheriff;
and any application to the sheriff under this section shall be made by summary application.
126A Power to require information from landlords and agents
(1) Regulations shall provide that where a claim for housing benefit in respect of a dwelling is made to an authority and the circumstances are such as are prescribed—
(a) the authority; or
(b) a person authorised to exercise any function of authority relating to housing benefit,
may require any appropriate person to supply information of a prescribed description to the authority or other person.
(2) Subject to subsection (4) below, for the purposes of subsection (1) above a person is an appropriate person in relation to a dwelling if he is—
(a) a person to whom anyone is, or claims to be, liable to make relevant payments;
(b) a person to whom, or at whose direction, a person within paragraph (a) above has agreed to make payments in consequence of being entitled to receive relevant payments; or
(c) a person acting on behalf of a person within paragraph (a) or (b) above in connection with any aspect of the management of the dwelling.
(3) In subsection (2) above “relevant payments” in relation to a dwelling, means payments in respect of the dwelling which are of a described description in relation to which housing benefit may be paid.
(4) Regulations may provide that any prescribed person, or any person of a prescribed description, is not an appropriate person for the purposes of subsection (1) above.
(5) The descriptions of information which may be prescribed for the purposes of subsection (1) above include, in particular, any description of information relating to, or to any interest in or other connection with, dwellings and other property situated anywhere in the United Kingdom.
(6) Information shall be supplied under subsection (1) above in such a manner and form, and at such time and in accordance with such other requirements as may be prescribed.
(7) Information supplied to an authority or other person under subsection (1) above may be used by the authority or other person only in the exercise of any function relating to housing benefit or council tax benefit.
(8) The provisions of sections 122D and 122E above apply in relation to any information supplied under subsection (1) above which is not relevant benefit information (within the meaning of those provisions) as if it were.
(1) Regulations may make provision requiring the disclosure by one authority (“the disclosing authority”) to another authority (“the receiving authority”), in prescribed circumstances, of information of a prescribed description obtained by the disclosing authority in respect of persons who have been entitled to a jobseeker’s allowance or to income support.
(2) The regulations may in particular provide for—
(a) information to be disclosed—
(i) at the request of the receiving authority;
(ii) at the request of any person who falls within a prescribed category; or
(iii) otherwise than in response to such a request;
(b) the period within which information is to be disclosed; and
(c) information to be disclosed only if it has been obtained by the disclosing authority in the exercise of any of their functions in relation to housing benefit or council tax benefit.
129 Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory sick pay
Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to an employer, for the purpose of enabling that employer to determine the duration of a period of entitlement under Part XI of the Contributions and Benefits Act in respect of an employee, or whether such a period exists, he may disclose the information to that employer.
130 Duties of employers—statutory sick pay and claims for other benefits
(1) Regulations may make provision requiring an employer, in a case falling within subsection (3) below to furnish information in connection with the making, by a person who is, or has been, an employee of that employer, of a claim for—
(za) universal credit;
(a) short term incapacity benefit;
(b) a maternity allowance;
(c) long-term incapacity benefit;
(d) industrial injuries benefit; ...
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) an employment and support allowance.
(2) Regulations under this section shall prescribe—
(a) the kind of information to be furnished in accordance with the regulations;
(b) the person to whom information of the prescribed kind is to be furnished; and
(c) the manner in which, and period within which, it is to be furnished.
(3) The cases are—
(a) where, by virtue of paragraph 2 of Schedule 11 to the Contributions and Benefits Act or of regulations made under paragraph 1 of that Schedule, a period of entitlement does not arise in relation to a period of incapacity for work;
(b) where a period of entitlement has come to an end but the period of incapacity for work which was running immediately before the period of entitlement came to an end continues; and
(c) where a period of entitlement has not come to an end but, on the assumption that—
(i) the period of incapacity for work in question continues to run for a prescribed period; and
(ii) there is no material change in circumstances,
the period of entitlement will have ended on or before the end of the prescribed period.
(4) Regulations made with the concurrence of the Inland Revenue—
(a) may require employers to maintain such records in connection with statutory sick pay as may be prescribed;
(b) may provide for—
(i) any person claiming to be entitled to statutory sick pay; or
(ii) any other person who is a party to proceedings arising under Part XI of the Contributions and Benefits Act,
to furnish to the Secretary of State or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and
(c) may require employers who have made payments of statutory sick pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.
(5) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory sick pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.
131 Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory maternity pay
Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—
(a) whether a maternity pay period exists in relation to a women who is or has been an employee of his; and
(b) if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,
he may disclose the information to that person.
132 Duties of employers—statutory maternity pay and claims for other benefits
(1) Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—
(za) universal credit;
(a) a maternity allowance;
(aa) an employment and support allowance;
(b) short-term incapacity benefit;
(c) an long-term incapacity benefit under section 30A, 40 or 41 of the Contributions and benefits Act; ...
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Regulations under this section shall prescribe—
(a) the kind of information to be furnished in accordance with the regulations;
(b) the person to whom information of the prescribed kind is to be furnished; and
(c) the manner in which, and period within which, it is to be furnished.
(3) Regulations made with the concurrence of the Inland Revenue—
(a) may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;
(b) may provide for—
(i) any woman claiming to be entitled to statutory maternity pay; or
(ii) any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,
to furnish to the Secretary of State or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and
(c) may require persons who have made payments of statutory maternity pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such time, as may be prescribed.
(4) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.
132A Disclosure of contributions avoidance arrangements
(1) The Treasury may by regulations make provision requiring, or relating to, the disclosure of information in relation to —
(a) any notifiable contribution arrangements or notifiable contribution proposal , or
(b) any arrangements or proposal which the Commissioners for Her Majesty’s Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be).
(2) The only provision which may be made under subsection (1) is provision applying (with or without modification), or corresponding to, any of the following provisions—
(a) any provision of, or made under, Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes) so far as that provision relates to income tax or to a penalty under that Part;
(b) any provision of the Taxes Management Act 1970 so far as it relates to a penalty under Part 7 of the Finance Act 2004;
(c) any provision made under section 132 of the Finance Act 1999 or section 135 of the Finance Act 2002 (electronic communications);
(d) any provision of any other enactment or instrument (including any enactment or instrument passed or made on or after the day on which the National Insurance Contributions Act 2006 was passed) which requires, or relates to, the disclosure of information in relation to tax avoidance arrangements which relate in whole or in part to income tax.
(3) For the purposes of subsection (1)—
“notifiable contribution arrangements” means any arrangements which—
enable, or might be expected to enable, any person to obtain an advantage in relation to a contribution, and
are such that the main benefit, or one of the main benefits, that might be expected to arise from the arrangements is the obtaining of that advantage;
“notifiable contribution proposal” means a proposal for arrangements which, if entered into, would be notifiable contribution arrangements (whether the proposal relates to a particular person or to any person who may seek to take advantage of it).
(4) Where, at any time after the passing of the National Insurance Contributions Act 2006, a relevant tax provision is passed or made which changes the notifiable tax matters, the Treasury may, by regulations, amend the definitions in subsection (3) so as to make an analogous change to the matters in respect of which information may be required to be disclosed by virtue of this section.
(5) In subsection (4)—
“the notifiable tax matters” means the arrangements, proposals or other matters in respect of which information is or may be required to be disclosed under a relevant tax provision;
“relevant tax provision” means a provision mentioned in subsection (2).
(6) No provision made by regulations under this section may require any person to disclose to the Commissioners for Her Majesty's Revenue and Customs, or any other person, any information with respect to which a claim to legal professional privilege, or, in Scotland, to confidentiality of communications, could be maintained in legal proceedings.
(7) In this section—
“advantage”, in relation to any contribution, means—
the avoidance or reduction of a liability for that contribution, or
the deferral of the payment of that contribution;
“arrangements” includes any scheme, transaction or series of transactions;
“contribution” means a contribution under—
Part 1 of the Social Security Contributions and Benefits Act 1992, or
Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“tax avoidance arrangements” includes arrangements which enable, or might be expected to enable, a person to obtain an advantage in relation to any tax (within the meaning of Part 7 of the Finance Act 2004).
133 Furnishing of addresses for maintenance proceedings, etc
The Secretary of State may incur expenses for the purpose of furnishing the address at which a person is recorded by him as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the person of payments—
(a) for the maintenance of the person’s spouse, former spouse, civil partner or former civil partner; or
(b) for the maintenance or education of any child of the person, or of any child of the person’s spouse, former spouse, civil partner or former civil partner.
(1) This section applies to information that is held by—
(a) the Secretary of State; or
(b) a person providing services to the Secretary of State, in connection with the provision of those services,
that relates to an award of universal credit.
(2) Information to which this section applies may be supplied to—
(a) a local housing authority;
(b) a licensing authority; or
(c) a person authorised to exercise any function of a local housing authority or a licensing authority,
for use in connection with obtaining a rent repayment order in respect of an award of universal credit or recovering an amount payable under such an order.
(3) For the purposes of this section—
“licensing authority” means a person designated by order under section 3 of the Housing (Wales) Act 2014;
“local housing authority” has the meaning given by section 261 of the Housing Act 2004; and
“rent repayment order” means a rent repayment order as referred to in section 73 or 96 of the Housing Act 2004 or section 32 of the Housing (Wales) Act 2014.
(1) Housing benefit provided by virtue of a scheme under section 123 of the Social Security Contributions and Benefits Act 1992 (in this Part referred to as “the housing benefit scheme”) shall be funded and administered by the appropriate housing authority or local authority.
(1A) Housing Benefit in respect of payments which the occupier of a dwelling is liable to make to a housing authority shall take the form of a rent rebate or, in prescribed cases, a rent allowance funded and administered by that authority. The cases that may be so prescribed do not include any where the payment is in respect of property within the authority's Housing Revenue Account.
(1B) In any other case housing benefit shall take the form of a rent allowance funded and administered by the local authority for the area in which the dwelling is situated or by such other local authority as is specified by an order made by the Secretary of State.
(2) The rebates and allowances referred to in subsections (1A) and (1B) above may take any of the following forms, that is to say—
(a) a payment or payments by the authority to the person entitled to the benefit;
(b) a reduction in the amount of any payments which that person is liable to make to the authority by way of rent ...; or
(c) such a payment or payments and such a reduction;
and in any enactment or instrument (whenever passed or made) “pay”, in relation to housing benefit, includes discharge in any of those forms.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Authorities may—
(a) agree that one shall discharge functions relating to housing benefit on another's behalf; or
(b) discharge any such functions jointly or arrange for their discharge by a joint committee.
(5A) Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the housing benefit functions of a local authority.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) An authority may modify any part of the housing benefit scheme administered by the authority—
(a) so as to provide for disregarding, in determining a person's income (whether he is the occupier of a dwelling or any other person whose income falls to be aggregated with that of the occupier of a dwelling), the whole or part of any prescribed war disablement pension or prescribed war widow's ... pension payable to that person;
(b) to such extent in other respects as may be prescribed,
and any such modifications may be adopted by resolution of an authority.
(9) Modifications other than such modification as are mentioned in subsection (8)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the housing benefit which will be paid by the authority in any year ill not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State.
(10) An authority who have adopted modifications by resolution revoke or vary them.
(11) If the housing benefit scheme includes power for an authority to exercise a discretion in awarding housing benefit, the authority shall not exercise that discretion so that the total of the housing benefit paid by them during the year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.
(12) The Secretary of State—
(a) shall by order specify the permitted total of housing benefit payable by any authority in any year; and
(b) may by order specify one or more subsidiary limits on the amount of housing benefit payable by any authority in any year in respect of any matter or matters specified in the order.
The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.
(13) In this section “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly.
(14) In this section “war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner.
(1) Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or local authority in Scotland the benefit shall take such of the following forms as is prescribed in the case of the person—
(a) a payment or payments by the authority to the person;
(b) a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;
(c) both such payment or payments and such reduction.
References in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) For the purposes of subsection (1) above the relevant financial year is the financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) Regulations under subsection (1) ... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of Part I or II of the Local Government Finance Act 1992.
(1) Council tax benefit provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a council tax benefit scheme) is to be administered by the appropriate authority.
(2) For the purposes of this section the appropriate authority is the billing authority or local authority in Scotland which levied the council tax as regards which a person is entitled to the benefit.
(4) Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the council tax benefit functions of a local authority.
(6) A billing authority or local authority in Scotland may modify any part of the council tax benefit scheme administered by the authority—
(a) so as to provide for disregarding, in determining a person’s income, the whole or part of any prescribed war disablement pension or prescribed war widow’s pension payable to that person or to his partner or to a person to whom he is polygamously married;
(b) to such extent in other respects as may be prescribed,
and any such modifications may be adopted by resolution of an authority.
(7) Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the amount of benefit which will be paid by them in any year will not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State.
(8) An authority which has adopted modifications may by resolution revoke or vary them.
(9) If the council tax benefit scheme includes power for an authority to exercise a discretion in allowing council tax benefit, the authority shall not exercise that discretion so that the total of the amount of benefit paid by them in any year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.
(10) The Secretary of State–
(a) shall by order specify the permitted total of council tax benefit payable by any authority in any year; and
(b) may by order specify one or more subsidiary limits on the amount of council tax benefit payable by any authority in any year in respect of any matter or matters specified in the order.
The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.
(11) In this section—
“modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;
“partner”, in relation to a person, means the other member of the couple concerned;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner.
(1) The Secretary of State may authorise persons to consider and report to him on the administration by authorities of housing benefit and council tax benefit.
(2) The Secretary of State may ask persons authorised under subsection (1) to consider in particular–
(a) authorities’ performance in the prevention and detection of fraud relating to housing benefit and council tax benefit;
(b) authorities compliance with the requirements of Part I of the Local Government Act 1999 (best value) or the performance requirements set out in section 89 of the Local Government and Elections (Wales) Act 2021.
(2A) A person may be authorised under subsection (1)–
(a) on such terms and for such period as the Secretary of State thinks fit;
(b) to act generally or in relation to a specified authority or authorities;
(c) to report on administration generally or on specified matters.
(3) In sections 139B and 139C below—
“benefit” means housing benefit or council tax benefit; and
“authority” means an authority which is administering either of those benefits.
(1) A person authorised under section 139A(1) above—
(a) has a right of access at all reasonable times to any document relating to the administration of benefit;
(b) is entitled to require from any person holding or accountable for any such document such information and explanation as he thinks necessary; and
(c) is entitled, if he thinks it necessary, to require any such person to produce any such document or to attend before him in person to give such information or explanation.
(2) A person authorised under section 139A(1) above is entitled to require any officer or member of an authority or any person involved in the administration of benefit for an authority—
(a) to give him such information and explanation relating to the administration of benefit as he thinks necessary; and
(b) if he thinks it necessary, to require any such person to attend before him in person to give the information or explanation.
(3) A person who without reasonable excuse fails to comply with a requirement under subsection (1) or (2) above is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4) A person authorised under section 139A(1) above may—
(a) require any document or information which is to be given to him under subsection (1) or (2) above to be given in any form reasonably specified by him; and
(b) take copies of any document produced to him.
(5) In this section “document” means anything in which information of any description is recorded.
(1) A report about an authority by a person authorised under section 139A(1) above may include recommendations about improvements which could be made by that authority in its administration of benefit and, in particular, in the prevention and detection of fraud relating to benefit and, in particular—
(a) in the prevention and detention of fraud relating to benefit, or
(b) for the purposes of complying with requirements of Part I of the Local Government Act 1999 (best value) or the performance requirements set out in section 89 of the Local Government and Elections (Wales) Act 2021.
(2) When the Secretary of State receives a report about an authority from a person authorised under section 139A(1) above, he shall send a copy to the authority.
(1) This section applies where—
(a) a copy of a report has been sent to an authority under section 139C(2) above;
(b) a copy of a report has been sent to the Secretary of State under section 37(1) of or paragraph 3 of Schedule 7 to the Local Audit and Accountability Act 2014;
(ba) a copy of a report has been sent to an authority under section 22(5) or (6) of the Public Audit (Wales) Act 2004 and to the Secretary of State under section 51(3) of that Act;
(bb) a copy of a report has been sent to a local authority under subsection (3) of section 13 of the Local Government Act 1999 and to the Secretary of State under subsection (4A) of that section;
(c) a copy of a report under section 102(1)(b) or (c) of the Local Government (Scotland) Act 1973 which to any extent relates to the administration of benefit has been sent to a local authority and the Secretary of State under section 102(2) of that Act;
(ca) a copy of a report has been sent to a local authority under section 95(7)(b)(i) of the Local Government and Elections (Wales) Act 2021 and to the Secretary of State under subsection (9) of that section;
(d) a copy of a report has been sent to an authority under ... section 45(5) of the Public Audit (Wales) Act 2004 or section 105A(7) of the Local Government (Scotland) Act 1973.
(2) The Secretary of State may require the authority to consider the report and to submit proposals for—
(a) improving its performance in relation to the prevention and detection of fraud relating to benefit or otherwise in relation to the administration of benefit; and
(b) remedying any failings identified by the report.
(2A) A requirement under subsection (2) above may specify—
(a) any information or description of information to be provided;
(b) the form and manner in which the information is to be provided.
(2B) The authority must respond to a requirement under subsection (2) above before the end of such period (not less than one month after the day on which the requirement is made) as the Secretary of State specifies in the requirement.
(2C) The Secretary of State may extend the period specified under subsection (2B) above.
(3) After considering—
(a) the report,
(b) any proposals made by the authority in response to it, and
(c) any other information he thinks is relevant,
the Secretary of State may give directions to the authority under subsection (3A) or (3B) or both.
(3A) Directions under this subsection are directions as to—
(a) standards which the authority is to attain in the prevention and detection of fraud relating to benefit or otherwise in the administration of benefit;
(b) the time within which the standards are to be attained.
(3B) Directions under this subsection are directions to take such action as the Secretary of State thinks necessary or expedient for the purpose of improving the authority’s exercise of its functions—
(a) in relation to the prevention and detection of fraud relating to benefit;
(b) otherwise in relation to the administration of benefit.
(3C) A direction under subsection (3B) may specify the time within which anything is to be done.
(4) When giving directions to an authority under subsection (3A) above, the Secretary of State may make recommendations to the authority setting out any course of action which he thinks it might take to attain the standards which it is directed to attain.
(4A) If the Secretary of State proposes to give a direction under this section he must give the authority to which the direction is to be addressed an opportunity to make representations about the proposed direction.
(4B) The Secretary of State may specify a period within which representations mentioned in subsection (4A) above must be made.
(4C) The Secretary of State may extend a period specified under subsection (4B) above.
(4D) Subsections (4A) to (4C) do not apply if the Secretary of State thinks that it is necessary for a direction to be given as a matter of urgency.
(4E) If the Secretary of State acts under subsection (4D) he must give in writing to the authority to which the direction is addressed his reasons for doing so.
(5) In this section “benefit” means housing benefit or council tax benefit.
(1) The Secretary of State may at any time in accordance with this section vary or revoke a direction under section 139D above.
(2) A direction may be varied or revoked only if the Secretary of State thinks it is necessary to do so—
(a) in consequence of representations made by the authority to which the direction is addressed,
(b) to rectify an omission or error, or
(c) in consequence of a material change in circumstances.
(3) The Secretary of State must not vary a direction unless he first—
(a) sends a copy of the proposed variation to the authority concerned,
(b) gives the authority his reasons for making the variation, and
(c) gives the authority an opportunity to make representations about the proposed variation.
(4) The Secretary of State may specify a period of not less than one month within which representations mentioned in subsection (3)(c) above must be made.
(5) The Secretary of State may extend a period specified under subsection (4) above.
(1) Where directions have been given to an authority under section 139D(3A) or (3B) above, the Secretary of State may require the authority to supply to him any information which he considers may assist him in deciding—
(a) whether the authority has attained the standards which it has been directed to attain;
(aa) whether the authority has taken the action which it has been directed to take; or
(b) whether the authority is likely to attain those standards or take that action within the time specified in the directions.
(2) Information shall be supplied under subsection (1) above in such manner and form as the Secretary of State may require.
(1) Where directions have been given to an authority under section 139D(3A) or (3B) above and the Secretary of State—
(a) is not satisfied that the authority has attained the standards which it has been directed to attain;
(aa) is not satisfied that the authority has taken the action which it has been directed to take; or
(b) is not satisfied that the authority is likely to attain those standards or take that action within the time specified in the directions,
he may serve on the authority a written notice under this section.
(2) The notice shall—
(a) identify the directions and state why the Secretary of State is not satisfied as mentioned in paragraph (a), (aa) or (b) of subsection (1) above; and
(b) require the authority to submit a written response to the Secretary of State within a time specified in the notice.
(3) If any person (other than the authority) carrying out work relating to the administration of benefit may be affected by any determination which may be made under section 139G below, the authority shall—
(a) consult that person before submitting its response; and
(b) include in its response any relevant observations made by that person.
(4) If the notice identifies directions under section 139D(3A), the authority’s response shall either—
(a) state that the authority has attained the standards, or is likely to attain them within the time specified in the directions, and justify that statement; or
(b) state that the authority has not attained the standards, or is not likely to attain them within that time, and (if the authority wishes) give reasons why a determination under section 139G below should not be made or should not include any particular provision.
(4A) If the notice identifies directions under section 139D(3B), the authority’s response shall either—
(a) state that the authority has taken the action, or is likely to take it within the time specified in the directions, and justify that statement; or
(b) state that the authority has not taken the action, or is not likely to take it within that time, and (if the authority wishes) give reasons why a determination under section 139G below should not be made or should not include any particular provision.
(5) The notice may relate to any one or more matters covered by the directions.
(6) The serving of a notice under this section relating to any directions or matter does not prevent the serving of further notices under this section relating to the same directions or matter.
(7) In this section “benefit” means housing benefit or council tax benefit.
(1) Where, after the time specified in the notice under section 139F above has expired, the Secretary of State—
(a) is not satisfied that the authority has attained the standards or taken the action in question; or
(b) is not satisfied that the authority is likely to attain those standards or take that action within the time specified in the directions,
he may make a determination under this section.
(2) The determination may be made whether or not the authority has responded to the notice under section 139F above.
(3) The determination shall be designed to secure the attainment of the standards or the taking of the action in question and—
(a) shall include provision such as is specified in subsection (4) below; and
(b) may also include provision such as is specified in subsection (5) below.
(4) The provision referred to in paragraph (a) of subsection (3) above is provision that the authority must comply with specified requirements as to inviting, preparing, considering and accepting bids to carry out any work which—
(a) falls to be carried out in pursuance of the authority’s functions relating to the administration of benefit; and
(b) is of a description specified in the determination.
(5) The provision referred to in paragraph (b) of that subsection is provision of any one or more of the following kinds relating to the work, or any specified category of the work, to which the determination relates—
(a) provision that it may not be carried out by the authority;
(b) provision that it may not be carried out by any person (other than the authority) who has been carrying it out; and
(c) provision that any contract made by the authority with any person for carrying it out shall include terms requiring a level of performance which will secure, or contribute to securing, the attainment of the standards or the taking of the action in question.
(6) In this section “benefit” means housing benefit or council tax benefit.
(1) The provisions included in a determination under section 139G above shall take effect from a date specified in the determination; and different dates may be specified in relation to different provisions.
(2) The making of a determination under section 139G above in relation to any directions does not prevent the making of further determinations under that section in relation to the same directions.
(3) The provision included in a determination by virtue of section 139G(3) above may include—
(a) requirements that the Secretary of State be satisfied as to any specified matter; and
(b) requirements that the Secretary of State authorise or consent to any specified matter.
(4) The provision so included may also include provision as to the time at which any contract for the carrying out of work to which the determination relates (and which is not previously discharged) is to be taken to be frustrated by the determination.
(5) A determination under section 139G above shall have effect in spite of any enactment under or by virtue of which an authority is required or authorised to carry out any work to which the determination relates.
(6) A determination under section 139G above may make provision having effect, in relation to the work to which it relates, instead of any requirement which (apart from the determination) would have effect in relation to that work under or by virtue of the Local Government Act 1988.
(1) For each year the Secretary of State shall pay a subsidy to each authority administering housing benefit or council tax benefit.
(2) He shall pay—
(a) rent rebate subsidy to each housing authority;
(b) rent allowance subsidy to each local authority; and
(c) council tax benefit subsidy to each billing authority and to each local authority in Scotland.
(3) In the following provisions of this Part “subsidy”, without more, refers to subsidy of any of those descriptions.
(1) The amount of subsidy to be paid to an authority shall be determined in accordance with an order made by the Secretary of State.
(2) Subject as follows, the amount of subsidy shall be calculated by reference to the amount of relevant benefit paid by the authority during the year ...
...
(3) The order may provide that the amount of subsidy in respect of any matter shall be a fixed sum or shall be nil.
(4) The Secretary of State may—
(a) pay as part of subsidy an additional amount specified by, or calculated in a manner specified by, the order; or
(b) deduct from the amount which would otherwise be payable by way of subsidy an amount specified by, or calculated in a manner specified by, the order.
(4A) The additional amounts which may be paid by virtue of subsection (4)(a) above include amounts in respect of—
(a) the costs of administering the relevant benefit; or
(b) success in preventing or detecting fraud relating to the relevant benefit or action to be taken with a view to preventing or detecting such fraud.
(5) The Secretary of State may—
(a) where an application is made by an authority on his invitation, pay to the authority as part of the subsidy such additional amount as he considers appropriate in respect of—
(i) success in preventing or detecting fraud relating to the relevant benefit; or
(ii) action to be taken with a view to preventing or detecting such fraud; or
(b) deduct from the subsidy which would otherwise be payable to an authority such amount as he considers it unreasonable to pay by way of subsidy.
(5A) The amounts which may be deducted by virtue of subsection (4)(b) or (5)(b) above include amounts in respect of—
(a) a failure to comply with directions under section 139D(3A) or (3B) above; and
(b) other failures in preventing or detecting fraud relating to the relevant benefit.
(6) In this section “relevant benefit” means housing benefit or council tax benefit, as the case may be.
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) The amount of subsidy payable to an authority shall be calculated to the nearest pound, disregarding an odd amount of 50 pence or less and treating an odd amount exceeding 50 pence as a whole pound.
(1) Subsidy shall be paid by the Secretary of State in such instalments, at such times, in such manner and subject to such conditions as to claims, records, certificates, audit or otherwise as may be provided by order of the Secretary of State.
(1A) Conditions under subsection (1) above may (in particular) be imposed to obtain information for the purposes of the carrying-out by the Secretary of State of any of his functions relating to subsidy.
(2) The order may provide that if an authority has not, within such period as may be specified in the order, complied with the conditions so specified as to claims, records, certificate, audit or otherwise, the Secretary of State may estimate the amount of subsidy payable to the authority and employ for that purpose such criteria as he considers relevant.
(3) Where subsidy has been paid to an authority and it appears to the Secretary of State—
(a) that subsidy has been overpaid; or
(b) that there has been a breach of any condition specified in an order under this section,
he may recover from the authority the whole or such part of the payment as he may determine.
Without prejudice to other methods of recovery, a sum recoverable under this subsection may be recovered by withholding or reducing subsidy.
(4) An order made by the Secretary of State under this section may be made before, during or after the end of the year or years to which it relates.
(1) Rent rebate subsidy is payable—
(a) in the case of a local authority in England and Wales, for the credit of a revenue account of theirs other than their Housing Revenue Account or Housing Repairs Account;
(b) in the case of a local authority in Scotland, for the credit of their rent rebate account;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) in the case of a new town corporation in Scotland or Scottish Homes, for the credit of the account to which rent rebates granted by them, or it, are debited.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Where two or more authorities make arrangements for the discharge of any of their functions relating to housing benefit or council tax benefit—
(a) by one authority on behalf of itself and one or more other authorities; or
(b) by a joint committee,
the Secretary of State may make such payments as he thinks fit to the authority or committee in respect of their expenses in carrying out those functions.
(2) The provisions of sections 140B and 140C (subsidy: calculation and supplementary provisions) apply in relation to a payment under this section as in relation to a payment of subsidy.
(3) The Secretary of State may (without prejudice to the generality of his powers in relation to the amount of subsidy) take into account the fact that an amount has been paid under this section in respect of expenses which would otherwise have been met in whole or in part by the participating authorities.
(1) The Secretary of State may make to a local authority such payments as he thinks fit in respect of expenses incurred by the authority in connection with the carrying out of any relevant function—
(a) by the authority,
(b) by any person providing services to the authority, or
(c) by any person authorised by the authority to carry out that function.
(2) In subsection (1) “relevant function” means any function conferred by virtue of section 2A, 2C or 7A above.
(3) The following provisions, namely—
(a) in section 140B, subsections (1), (3), (4), (5)(b) ... and (8), and
(b) section 140C,
apply in relation to a payment under this section as in relation to a payment of subsidy.
(4) The Secretary of State may (without prejudice to the generality of his powers in relation to the amount of subsidy) take into account the fact that an amount has been paid under this section in respect of costs falling within section 140B(4A)(a) above.
(1) Any power under this Part to make provision by order for or in relation to a year does not require the making of a new order each year.
(2) Any order made under the power may be revoked or varied at any time, whether before, during or after the year to which it relates.
In this Part, unless the context otherwise requires—
“Housing Repairs Account” means an account kept under section 77 of the Local Government and Housing Act 1989;
“Housing Revenue Account” means the account kept under section 74 of the Local Government and Housing Act 1989, and—
references to property within that account have the same meaning as in Part VI of that Act, ...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“rent rebate subsidy” and “rent allowance subsidy” shall be construed in accordance with section 134 above;
“year” means a financial year within the meaning of the Local Government Finance Act 1992.
(1) In each tax year the Treasury shall carry out a review of the general level of earnings in Great Britain taking into account changes in that level which have taken place since their last review under this section, with a view to determining whether, in respect of Class 2, 3 or 4 contributions, an order should be made under this section, to have effect in relation to the next following tax year.
(2) For the purposes of any review under this section, the Treasury—
(a) shall estimate the general level of earnings in such manner as they think fit; and
(b) shall take into account about other matters appearing to them to be relevant to their determination whether or not an order should be made under this section, including the current operation of the Contributions and Benefits Act.
(3) If the Treasury determine, as a result of a review under this section, that having regard to changes in the general level of earnings which have taken place, and to any other matters taken into account on the review, an order under this section should be made for the amendment of Part I of the Contributions and Benefits Act, they shall prepare and lay before each House of Parliament a draft of such an order framed so as to give effect to their conclusions on the review.
(4) An order under this section may amend Part I of the Contributions and benefits Act by altering any one or more of the following figures—
(a) the figure specified in section 11(6) as the weekly rate of Class 2 contributions;
(b) the figure specified in section 11(4) as ... the small profits threshold for the purposes of Class 2 contributions;
(c) the figure specified in section 13(1) as the amount of a Class 3 contribution;
(d) the figures specified in subsection (3) of section 15 as the upper limit of profits or gains to be taken into account for the purposes of Class 4 contributions under that section and as the lower limit of profits or gains to be taken into account for those purposes under paragraph (a) of that subsection.
(5) If an order under this section contains an amendment altering either of the figures referred to in subsection (4)(d) above, it shall make the same alteration of the corresponding figure specified in section 18 of the Contributions and Benefits Act.
(6) If the Treasury determine as a result of a review under this section that, having regard to their conclusions in respect of the general level of earnings and otherwise, no such amendments of Part I of the Contributions and Benefits Act are called for as can be made for the purposes of subsection (4) above, and determine accordingly not to lay a draft of an order before Parliament, they shall instead prepare and lay before each House of Parliament a report explaining their reasons for that determination.
(7) In subsection (1) above in its application to the tax year 1992-93 the reference to the last review under this section shall be construed as a reference to the last review under section 120 of the 1975 Act.
(1) Where the Treasury lay before Parliament a draft of an order under section 141 above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund; and, where the Treasury determine not to lay a draft order, they shall with the report laid before Parliament under section 141(6) above lay a copy of a report by the Government Actuary or the Deputy Government Actuary on the consequences for the Fund which may, in that Actuary's opinion, follow from that determination.
(2) Where the Treasury lay before Parliament a draft of an order under section 141 above, then if the draft is approved by a resolution of each House, the Treasury shall make an order in the form of the draft,
(3) An order under section 141 above shall be made so as to be in force from the beginning of the tax year following that in which it receives Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.