The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

Section 13A of the Local Government Finance Act 1992 (“the 1992 Act”) requires each billing authority in England to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of person, whom the billing authority considers are in financial need. The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 (“the 2012 Regulations”) prescribe matters which must be included in such a scheme in addition to those matters which must be included in such a scheme by virtue of paragraph 2 of Schedule 1A to the 1992 Act.

These Regulations amend the 2012 Regulations. Regulations 3 and 4 amend provisions relating to definitions used in the 2012 Regulations (and there are related amendments in regulations 6(a)(iv) and (v), 9(a)(i) and 10). Regulation 5 amends the provision which sets out which persons are not treated as being in Great Britain; such persons are not eligible for a council tax reduction.

The figures in the 2012 Regulations which are uprated by regulations 6(a)(i) to (iii), 7(2) to (5) and 8(a) relate to non-dependant deductions (adjustments made to the maximum amount of reduction a person can receive to take account of adults living in the dwelling who are not dependants of the applicant); the applicable amount in relation to an applicant for a reduction (the amount against which an applicant’s income is compared in order to determine the amount of reduction to which he or she is entitled); and the amounts to be deducted from the calculation of the applicant’s income other than earnings. Regulation 7(2) also inserts entries setting out the applicable amounts that apply in relation to individuals, couples or members of polygamous marriages where pensionable age is reached on or after 1st April 2021.

Regulation 6(b) and (c) amends the definition of “income”; regulations 8(b) and 9 make amendments to the provisions which list income and capital to be disregarded when working out a person’s entitlement to a reduction. Regulation 10 amends the provision containing requirements about information to be supplied in relation to an application for a reduction.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.