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Paragraph 1 Personal allowance

England and Wales

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 23(1)(a) of this scheme. jjdjsjnjs

F1Column (1)Column (2)
Person, couple or polygamous marriageAmount
(1)

Single applicant or lone parent who has attained pensionable age

F2£256.00
(2)

Couple where one or both members have attained pensionable age

F3£383.35
(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;

(b)

for each additional spouse who is a member of the same household as the applicant.

F4£383.35

£127.35

Annotations

Textual amendments

F1

Sch. Scheme Sch. 2 para. 1 Table substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2022 (S.I. 2022/51), regs. 1(2), 15(a)

F2

Sum in Sch. Scheme Sch. 2 para. 1 table substituted (23.1.2026 in relation to a council tax reduction scheme made for a financial year beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous Amendments) (Wales) Regulations 2026 (W.S.I. 2026/13), regs. 1(2)(3), 25(a)(i)(aa)

F3

Sum in Sch. Scheme Sch. 2 para. 1 table substituted (23.1.2026 in relation to a council tax reduction scheme made for a financial year beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous Amendments) (Wales) Regulations 2026 (W.S.I. 2026/13), regs. 1(2)(3), 25(a)(ii)

F4

Sums in Sch. Scheme Sch. 2 para. 1 table substituted (23.1.2026 in relation to a council tax reduction scheme made for a financial year beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Miscellaneous Amendments) (Wales) Regulations 2026 (W.S.I. 2026/13), regs. 1(2)(3), 25(a)(iii)