The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (England) (Amendment) Regulations 2012
These Regulations amend the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 (“the prescribed requirements Regulations”) and the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012 (“the default scheme Regulations”) made under Schedule 1A to the Local Government Finance Act 1992 (c.14) (“the 1992 Act”). Section 13A of 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 persons, whom the authority considers are in financial need. The prescribed requirements Regulations set out matters that must be included in such a scheme in addition to matters set out in paragraph 2 of Schedule 1A. The default scheme Regulations set out a scheme which will take effect, in respect of dwellings situated in the area of a billing authority, if the authority fails to make its own scheme on or before 31st January 2013.