Paragraph 1 Personal allowances

England and Wales

The amounts specified in column (2) below in respect of each person or couple specified in column (1) are the amounts specified for the purposes of paragraphs 24(1)(a) and 25(2)(a) and (b) of this scheme—

Column (1) Person or couple	Column (2) Amount
(1) A single applicant who—
(a) is entitled to main phase employment and support allowance;	F1£101.85;
(b) is aged not less than 25;	£101.85;
(c) is aged not less than 18 but less than 25.	£80.60
(2) Lone parent.	F2£101.85
(3) Couple.	F3£159.85

Annotations

Textual amendments

F1: Sums in Sch. Scheme Sch. 3 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), 26(a)(i)
F2: Sum in Sch. Scheme Sch. 3 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), 26(a)(ii)
F3: Sum in Sch. Scheme Sch. 3 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), 26(a)(iii)