# The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012, Paragraph 1: Personal allowance

Extent: E+W

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 before 1st April 2021
£256.00
(2) Couple where one or both members have attained pensionable age before 1st April 2021
£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 before 1st April 2021 —
(a) for the applicant and the other party to the marriage;
(a) £383.35
(b) for each additional spouse who is a member of the same household as the applicant.
(b) £127.35
(4) Single applicant or lone parent who has attained pensionable age on or after 1st April 2021
£238.00
(5) Couple where both members have attained pensionable age on or after 1st April 2021
£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) £363.25
(b) for each additional spouse who is a member of the same household as the applicant
(b) £125.25.

---
Source: https://www.legislation.gov.uk/uksi/2012/2885/schedule/2/part/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-schemes-prescribed-requirements-england-regulations-2012/schedule-2/part-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.