{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-32",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012/schedule/paragraph-32.json",
  "legislation": "uksi/2012/2886",
  "legislation_title": "The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-england-regulations-2012",
  "path": "schedule/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": "Amount of reduction under this scheme: Classes A to F",
  "text": "(1) Where a person is entitled to a reduction under this scheme in respect of a day, the amount of the reduction to which he is entitled is as follows.\n(2) Where the person is within class A or D, that amount is the amount which is the maximum council tax reduction in respect of the day in the applicant’s case.\n(3) Where the person is within class B or E, that amount is the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given in paragraph 14(f) or 17(f), as the case may be.\n(4) Where the person is within class C or F, that amount is the amount which is the alternative maximum council tax reduction in respect of the day in the applicant’s case.\n(5) Sub-paragraph (6) applies where both—\n(a) sub-paragraph (2) or sub-paragraph (3), and\n(b) sub-paragraph (4),\napply to a person.\n(6) The amount of the reduction to which the person is entitled is whichever is the greater of—\n(a) the amount of the reduction given by sub-paragraph (2) or sub-paragraph (3), as the case may be, and\n(b) the amount of the reduction given by sub-paragraph (4).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "As to which, see paragraphs 13 and 16 respectively."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "As to which, see paragraphs 14 and 17 respectively."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "As to which, see paragraphs 15 and 18 respectively."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2886/schedule/paragraph/32",
    "retrieved_at": "2026-10-29T01:13:07.026808+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}