The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012
Section 13A of the Local Government Finance Act 1992 (c. 14) (“1992 Act”), substituted by section 10 of the Local Government Finance Act 2012 (c. 17), 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 or persons, whom the authority considers are in financial need. Paragraph 2 of Schedule 1A to the 1992 Act sets out matters that must be included in a scheme and gives the Secretary of State power to prescribe by regulations additional requirements, including classes of persons, which must or must not be included in a scheme.