Council Tax, England Citation, commencement and application 1 1 These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2018 and come into force on 14th January 2019. 2 These Regulations apply in relation to council tax reduction schemes made by billing authorities for financial years beginning on or after 1st April 2019. Amendment of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 2 The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 are amended as follows. 3 In Schedule 1 (pensioners: matters that must be included in an authority’s scheme)— a in paragraph 8 (non-dependant deductions)— i in sub-paragraph (1)(a) for “£11.90” substitute “£12.20”; ii in sub-paragraph (1)(b) for “£3.90” substitute “£4.00”; iii in sub-paragraph (2)(a), for “£202.85” substitute “£207.70”; iv in sub-paragraph (2)(b), for “£202.85”, “£351.65” and “£7.90” substitute “£207.70”, “£360.10” and “£8.10” respectively; v in sub-paragraph (2)(c), for “£351.65”, “£436.90” and “£9.95” substitute “£360.10”, “£447.40” and “£10.20” respectively; b in paragraph 16 (meaning of “income”) after sub-paragraph (1)(j)(xix) insert— xx carer’s allowance supplement payable under section 81 of the Social Security (Scotland) Act 2018 ; ; c in paragraph 25 (treatment of child care charges), in sub-paragraph (8)(l) after “those Regulations” insert “or by a person who is employed, or engaged under a contract for services, to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016 ”. 4 In Schedule 2 (applicable amounts)— a for paragraph 1 (personal allowance) substitute— 1 The amount specified in column (2) below in respect of each person or couple specified in column (1) is the amount specified for the purposes of paragraph 6(1)(a) of Schedule 1. Column (1) Column (2) Person or couple Amount (1) Single applicant or lone parent who has attained pensionable age £181.00. (2) Couple where one or both members have attained pensionable age £270.60. (3) If the applicant is a member of a polygamous marriage and one or more members of the marriage have attained pensionable age — (a) for the applicant and the other party to the marriage; (a) £270.60; (b) for each additional spouse who is a member of the same household as the applicant. (b) £89.60. ; b in the second column of the Table in Part 4 (amounts of premium specified in Part 3)— i in paragraph (1)(a) and (b)(i) for “£64.30” substitute “£65.85”; ii in paragraph (1)(b)(ii) for “£128.60” substitute “£131.70”; iii in paragraph (2) for “£25.48” substitute “£26.04”; iv in paragraph (3) for “£62.86” substitute “£64.19”; v in paragraph (4) for “£36.00” substitute “£36.85”. 5 In Schedule 3 (amount of alternative maximum council tax reduction) in column (1) of the Table in paragraph 1— a in sub-paragraph (b)(i) for “£201.00” substitute “£206.00”; b in sub-paragraph (b)(ii) for “£201.00” and “£260.00” substitute “£206.00” and “£266.00” respectively. 6 In Schedule 6 (capital disregards) in paragraph 22(1) after “official error” insert “or an error on a point of law”. Signed by authority of the Secretary of State for Housing, Communities and Local Government Rishi Sunak Parliamentary Under Secretary of State Ministry of Housing, Communities and Local Government 12th December 2018