{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-amendment-regulations-2026/regulation-1",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-amendment-regulations-2026/regulation-1.json",
  "legislation": "uksi/2026/27",
  "legislation_title": "The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-amendment-regulations-2026",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, extent and application",
  "text": "(1) These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 and come into force on 13th February 2026.\n(2) These Regulations extend to England and Wales.\n(3) These Regulations apply in relation to council tax reduction schemes made by billing authorities for financial years beginning on or after 1st April 2026.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 13.2.2026, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 13A(9) of the Local Government Finance Act 1992 for the definition of “council tax reduction scheme”. Section 13A was inserted by section 10 of the Local Government Finance Act 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/27/regulation/1",
    "retrieved_at": "2026-10-28T21:07:28.842165+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."
}