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SCHEDULECouncil Tax Reduction Schemes (Default Scheme) (Wales)

SCHEDULE 8Capital disregards: pensioners

PART 1Capital to be disregarded

12.  The value of any funeral plan contract; and for this purpose, “funeral plan contract” means a contract under which—

(a)the applicant makes one or more payments to another person (“the provider”);

(b)the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom for the applicant on the applicant’s death; and

(c)the sole purpose of the plan is to provide or secure the provision of a funeral for the applicant on the applicant’s death.