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SCHEDULE 10PART 1 OF SCHEDULE 1 TO THE COUNCIL TAX BENEFIT REGULATIONS AS AMENDED BY THIS ORDER

PART 1Personal allowances

1.  The amounts specified in column (2) below in respect of each person or couple specified in column (1) shall be the amounts specified for the purposes of regulations 12(a) and 13(a) and (b)—

Column (1)Column (2)
Person or CoupleAmount
(1) Single claimant aged—(1)
(a)not less than 18 but less than 25;(a)£47.95;
(b)not less than 25.(b)£60.50.
(2) Lone parent.(2)£60.50.
(3) Couple.(3)£94.95.

2.—(1) (1) The amounts specified in column (2) below in respect of each person specified in column (1) shall, for the relevant period specified in column (1), be the amounts specified for the purposes of regulations 12(b) and 13(c)—

Column (1)Column (2)
Child or Young PersonAmount
Person in respect of the period—
(a)beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s sixteenth birthday;(a)£52.59;
(b)beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s twentieth birthday.(b)£52.59.
(1)

Relevant amending instruments are S.I. 2006/718 and 2007/688.