Paragraph 1 Personal allowanceI1F1
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 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 F2before 1st April 2021 | F3£256.00 |
| (2) Couple where one or both members have attained pensionable age F4before 1st April 2021 | F5£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 F6before 1st April 2021 — | |
| (a) for the applicant and the other party to the marriage; | (a) F7£383.35 |
| (b) for each additional spouse who is a member of the same household as the applicant. | (b) F8£127.35 |
| F9(4) Single applicant or lone parent who has attained pensionable age on or after 1st April 2021 | F10£238.00 |
| (5) Couple where both members have attained pensionable age on or after 1st April 2021 | F11£363.25 |
| (6) If the applicant is a member of a polygamous marriage and all members of the marriage have attained pensionable age on or after 1st April 2021— | |
| (a) for the applicant and the other party to the marriage; | (a) F12£363.25 |
| (b) for each additional spouse who is a member of the same household as the applicant | (b) F13£125.25. |
Annotations
Textual amendments
- F1
Sch. 2 para. 1 substituted (14.1.2019) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2018 (S.I. 2018/1346), regs. 1(1), 4(a)
- F2
Words in Sch. 2 para. 1 Table inserted (11.2.2021 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021 (S.I. 2021/29), regs. 1(1), 7(2)(a)(i)
- F3
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(a)
- F4
Words in Sch. 2 para. 1 Table inserted (11.2.2021 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021 (S.I. 2021/29), regs. 1(1), 7(2)(b)(i)
- F5
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(b)
- F6
Words in Sch. 2 para. 1 Table inserted (11.2.2021 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021 (S.I. 2021/29), regs. 1(1), 7(2)(c)(i)
- F7
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(c)
- F8
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(d)
- F9
Words in Sch. 2 para. 1 Table inserted (11.2.2021 with application in accordance with reg. 1(2) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2021 (S.I. 2021/29), regs. 1(1), 7(2)(d)
- F10
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(e)
- F11
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(f)
- F12
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(g)
- F13
Sum in Sch. 2 para. 1 Table substituted (13.2.2026 with application in relation to financial years beginning on or after 1.4.2026) by The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2026 (S.I. 2026/27), regs. 1(1), 6(2)(h)
Commencement
- I1
Sch. 2 para. 1 in force at 27.11.2012, see reg. 1(1)
Notes on Schedule 2
Footnotes
- f1
-
And see also paragraph 6 of Schedule 1.