The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024

• Citation: S.I. 2024/56 (W.)
• Sections: 18

Section 1 Title, coming into force, application and interpretation

(1) The title of these Regulations is the Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Amendment) (Wales) Regulations 2024.

(2) These Regulations come into force on 19 January 2024.

(3) These Regulations apply in relation to a council tax reduction scheme made for a financial year beginning on or after 1 April 2024.

(4) In these Regulations—

“ billing authority ” (“ awdurdod bilio ”) has the meaning given in section 1(2)(b) of the Local Government Finance Act 1992 (“ the 1992 Act ”);

“ council tax reduction scheme ” (“ cynllun gostyngiadau’r dreth gyngor ”) means a scheme made by a billing authority in accordance with the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 , or the scheme that applies in default by virtue of paragraph 6(1)(e) of Schedule 1B to the 1992 Act.

Section 2 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 are amended in accordance with regulations 3 to 10.

Section 3 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In regulation 2(1) (interpretation)—

(a) at the appropriate places insert—

“ the Horizon system ” (“ y system Horizon ”) means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;

“ the Post Office ” (“ Swyddfa’r Post ”) means Post Office Limited (registered number 02154540);

“ Post Office compensation payment ” (“ taliad digollediad Swyddfa’r Post ”) means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support which is—

in connection with the failings of the Horizon system, or

otherwise payable following the judgment in Bates and Others v Post Office Ltd ((No. 3) “Common Issues”) ;

“ vaccine damage payment ” (“ taliad niwed drwy frechiad ”) means a payment made under the Vaccine Damage Payments Act 1979 ;

(b) in the definition of “qualifying person”, after “means” insert “a person who is in receipt of a Post Office compensation payment or a vaccine damage payment or” .

Section 4 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In Schedule 1 (determining eligibility for a reduction: pensioners), in paragraph 3 (non-dependant deductions: pensioners)—

(a) in sub-paragraph (1)—

(i) in paragraph (a), for “£16.40” substitute “£17.35” ;

(ii) in paragraph (b), for “£5.45” substitute “£5.80” ;

(b) in sub-paragraph (2)—

(i) in paragraph (a), for “£236.00” substitute “£256.00” ;

(ii) in paragraph (b), for “£236.00”, “£410.00” and “£10.90” substitute “£256.00”, “£445.00” and “£11.55” respectively;

(iii) in paragraph (c), for “£410.00”, “£511.00” and “£13.70” substitute “£445.00”, “£554.00” and “£14.50” respectively;

(c) after sub-paragraph (9)(b) insert—

(c) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, an approved blood scheme, the Scottish Infected Blood Support Scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund or the Independent Living Fund (2006) ;

(d) any Post Office compensation payment.

Section 5 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In Schedule 2 (applicable amounts: pensioners)—

(a) in column (2) of the Table in paragraph 1 (personal allowance)—

(i) in sub-paragraph (1), for “£217.00” substitute “£235.20” ;

(ii) in sub-paragraph (2), for “£324.70” substitute “£352.00” ;

(iii) in sub-paragraph (3), for “£324.70” and “£107.70” substitute “£352.00” and “£116.80” respectively;

(b) in column (2) of the Table in paragraph 2(1) (child or young person amounts), for “£77.78”, in both places it occurs, substitute “£83.24” ;

(c) in paragraph 3 (family premium), for “£18.53” substitute “£19.15” ;

(d) in paragraph 8 (disabled child premium)—

(i) at the end of sub-paragraph (c) for “.” substitute “; or” ;

(ii) after sub-paragraph (c) insert—

(d) is in receipt of an AFIP.

(e) in the second column (amount) of the Table in paragraph 12 (amounts of premium specified in Part 3)—

(i) in sub-paragraph (1), for “£76.40”, in both places it occurs, substitute “£81.50” and for “£152.80” substitute “£163.00” ;

(ii) in sub-paragraph (2), for “£30.17” substitute “£32.20” ;

(iii) in sub-paragraph (3), for “£74.69” substitute “£80.01” ;

(iv) in sub-paragraph (4), for “£42.75” substitute “£45.60” .

Section 6 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In Schedule 5 (capital disregards: pensioners)—

(a) in paragraph 16—

(i) after sub-paragraph (1) insert—

(1A) Any Post Office compensation payment or vaccine damage payment.

(ii) in sub-paragraph (2), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iii) in sub-paragraph (3), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iv) in sub-paragraph (5), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(v) in sub-paragraph (6), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(vi) after sub-paragraph (6) insert—

(6A) Any payment out of the estate of a person, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29 July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter.

(vii) in sub-paragraph (7), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(b) in paragraph 28C—

(i) the existing text becomes sub-paragraph (1);

(ii) after sub-paragraph (1) insert—

(2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—

(a) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017 , and

(b) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,

but only for a period of 52 weeks beginning from 1 April 2024 or from the date of receipt of the payment, whichever is the later.

(c) after paragraph 28E insert—

(28F) Any payment of a widowed parent’s allowance made under section 39A of the SSCBA —

(a) to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of that Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

(b) in respect of any period of time during the period ending with the day before the survivor makes a claim for a widowed parent’s allowance.

Section 7 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In Schedule 6 (determining eligibility for a reduction: persons who are not pensioners), in paragraph 5 (non-dependant deductions: persons who are not pensioners)—

(a) in sub-paragraph (1)—

(i) in paragraph (a), for “£16.40” substitute “£17.35” ;

(ii) in paragraph (b), for “£5.45” substitute “£5.80” ;

(b) in sub-paragraph (2)—

(i) in paragraph (a), for “£236.00” substitute “£256.00” ;

(ii) in paragraph (b), for “£236.00”, “£410.00” and “£10.90” substitute “£256.00”, “£445.00” and “£11.55” respectively;

(iii) in paragraph (c), for “£410.00”, “£511.00” and “£13.70” substitute “£445.00”, “£554.00” and “£14.50” respectively;

(c) in sub-paragraph (9), after paragraph (b) insert—

(ba) any Post Office compensation payment;

Section 8 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In Schedule 7 (applicable amounts: persons who are not pensioners)—

(a) in column (2) of the Table in paragraph 1 (personal allowances)—

(i) in sub-paragraph (1), for “£90.40”, in both places it occurs, substitute “£96.45” and for “£71.55” substitute “£76.35” ;

(ii) in sub-paragraph (2), for “£90.40” substitute “£96.45” ;

(iii) in sub-paragraph (3), for “£141.95” substitute “£151.45” ;

(b) in column (2) of the Table in paragraph 3(1), for “£77.78”, in both places it occurs, substitute “£83.24” ;

(c) in paragraph 4(1)(b) (family premium), for “£18.53” substitute “£19.15” ;

(d) in the second column (amount) of the Table in paragraph 17 (amounts of premiums specified in Part 3)—

(i) in sub-paragraph (1), for “£39.85” and “£56.80” substitute “£42.50” and “£60.60” respectively;

(ii) in sub-paragraph (2), for “£76.40”, in both places it occurs, substitute “£81.50” and for “£152.80” substitute “£163.00” ;

(iii) in sub-paragraph (3), for “£74.69” substitute “£80.01” ;

(iv) in sub-paragraph (4), for “£42.75” substitute “£45.60” ;

(v) in sub-paragraph (5), for “£30.17”, “£19.55” and “£27.90” substitute “£32.20”, “£20.85” and “£29.75” respectively;

(e) in paragraph 23, for “£33.70” substitute “£35.95” ;

(f) in paragraph 24, for “£44.70” substitute “£47.70” .

Section 9 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In Schedule 10 (capital disregards: persons who are not pensioners)—

(a) in paragraph 29—

(i) after sub-paragraph (1) insert—

(1A) Any Post Office compensation payment or vaccine damage payment.

(ii) in sub-paragraph (2), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iii) in sub-paragraph (3), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iv) in sub-paragraph (4), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(v) in sub-paragraph (5), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(vi) after sub-paragraph (5) insert—

(5A) Any payment out of the estate of a person, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29 July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter.

(vii) in sub-paragraph (6), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(b) in paragraph 65—

(i) the existing text becomes sub-paragraph (1);

(ii) after sub-paragraph (1) insert—

(2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—

(a) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and

(b) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,

but only for a period of 52 weeks beginning from 1 April 2024 or from the date of receipt of the payment, whichever is the later.

(c) after paragraph 67 insert—

(68) Any payment of a widowed parent’s allowance made under section 39A of the SSCBA—

(a) to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of that Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

(b) in respect of any period of time during the period ending with the day before the survivor makes a claim for a widowed parent’s allowance.

Section 10 Amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

In Schedule 11 (students), in paragraph 1(1) (interpretation), in the definition of “access funds”, after paragraph (a) insert—

(aa) any funding provided under section 85 of the Tertiary Education and Research (Wales) Act 2022 for the purpose of providing funds on a discretionary basis to be paid to students;

Section 11 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

The scheme set out in the Schedule to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013 is amended in accordance with regulations 12 to 18.

Section 12 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

In paragraph 2(1) (interpretation)—

(a) at the appropriate places insert—

“ the Horizon system ” (“ y system Horizon ”) means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;

“ the Post Office ” (“ Swyddfa’r Post ”) means Post Office Limited (registered number 02154540);

“ Post Office compensation payment ” (“ taliad digollediad Swyddfa’r Post ”) means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support which is—

in connection with the failings of the Horizon system, or

otherwise payable following the judgment in Bates and Others v Post Office Ltd ((No. 3) “Common Issues”);

“ vaccine damage payment ” (“ taliad niwed drwy frechiad ”) means a payment made under the Vaccine Damage Payments Act 1979;

(b) in the definition of “qualifying person”, after “means” insert “a person who is in receipt of a Post Office compensation payment or a vaccine damage payment or” .

Section 13 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

In paragraph 28 (non-dependant deductions: pensioners and persons who are not pensioners)—

(a) in sub-paragraph (1)—

(i) in paragraph (a), for “£16.40” substitute “£17.35” ;

(ii) in paragraph (b), for “£5.45” substitute “£5.80” ;

(b) in sub-paragraph (2)—

(i) in paragraph (a), for “£236.00” substitute “£256.00” ;

(ii) in paragraph (b), for “£236.00”, “£410.00” and “£10.90” substitute “£256.00”, “£445.00” and “£11.55” respectively;

(iii) in paragraph (c), for “£410.00”, “£511.00” and “£13.70” substitute “£445.00”, “£554.00” and “£14.50” respectively;

(c) in sub-paragraph (9)—

(i) in the English language text, at the end of paragraph (b) omit “and”;

(ii) after paragraph (b) insert—

(ba) any Post Office compensation payment;

(iii) at the end of paragraph (c) omit “and”.

Section 14 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

In paragraph 70(1) (interpretation), in the definition of “access funds”, after paragraph (a) insert—

(aa) any funding provided under section 85 of the Tertiary Education and Research (Wales) Act 2022 for the purpose of providing funds on a discretionary basis to be paid to students;

Section 15 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

In Schedule 2 (applicable amounts: pensioners)—

(a) in column (2) of the Table in paragraph 1 (personal allowance)—

(i) in sub-paragraph (1), for “£217.00” substitute “£235.20” ;

(ii) in sub-paragraph (2), for “£324.70” substitute “£352.00” ;

(iii) in sub-paragraph (3), for “£324.70” and “£107.70” substitute “£352.00” and “£116.80” respectively;

(b) in column (2) of the Table in paragraph 2(1) (child or young person amounts), for “£77.78”, in both places it occurs, substitute “£83.24” ;

(c) in paragraph 3 (family premium), for “£18.53” substitute “£19.15” ;

(d) in paragraph 8 (disabled child premium)—

(i) at the end of sub-paragraph (c) for “.” substitute “; or” ;

(ii) after sub-paragraph (c) insert—

(d) is in receipt of an AFIP.

(e) in the second column (amount) of the Table in paragraph 12 (amounts of premium specified in Part 3)—

(i) in sub-paragraph (1), for “£76.40” in both places it occurs, substitute “£81.50” and for “£152.80” substitute “£163.00” ;

(ii) in sub-paragraph (2), for “£30.17” substitute “£32.20” ;

(iii) in sub-paragraph (3), for “£74.69” substitute “£80.01” ;

(iv) in sub-paragraph (4), for “£42.75” substitute “£45.60” .

Section 16 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

In Schedule 3 (applicable amounts: persons who are not pensioners)—

(a) in column (2) of the Table in paragraph 1 (personal allowances)—

(i) in sub-paragraph (1), for “£90.40”, in both places it occurs, substitute “£96.45” and for “£71.55” substitute “£76.35” ;

(ii) in sub-paragraph (2), for “£90.40” substitute “£96.45” ;

(iii) in sub-paragraph (3), for “£141.95” substitute “£151.45” ;

(b) in column (2) of the Table in paragraph 3(1) (amount), for “£77.78”, in both places it occurs, substitute “£83.24” ;

(c) in paragraph 4(1)(b) (family premium), for “£18.53” substitute “£19.15” ;

(d) in the second column (amount) of the Table in paragraph 17 (amount of premiums specified in Part 3)—

(i) in sub-paragraph (1), for “£39.85” and “£56.80” substitute “£42.50” and “£60.60” respectively;

(ii) in sub-paragraph (2), for “£76.40”, in both places it occurs, substitute “£81.50” and for “£152.80” substitute “£163.00” ;

(iii) in sub-paragraph (3), for “£74.69” substitute “£80.01” ;

(iv) in sub-paragraph (4), for “£42.75” substitute “£45.60” ;

(v) in sub-paragraph (5), for “£30.17”, “£19.55” and “£27.90” substitute “£32.20”, “£20.85” and “£29.75” respectively;

(e) in paragraph 23, for “£33.70” substitute “£35.95” ;

(f) in paragraph 24, for “£44.70” substitute “£47.70” .

Section 17 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

In Schedule 8 (capital disregards: pensioners)—

(a) in paragraph 16—

(i) after sub-paragraph (1) insert—

(1A) Any Post Office compensation payment or vaccine damage payment.

(ii) in sub-paragraph (2), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iii) in sub-paragraph (3), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iv) in sub-paragraph (5), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(v) in sub-paragraph (6), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(vi) after sub-paragraph (6) insert—

(6A) Any payment out of the estate of a person, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29 July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter.

(vii) in sub-paragraph (7), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment;

(b) in paragraph 28C—

(i) the existing text becomes sub-paragraph (1);

(ii) after sub-paragraph (1) insert—

(2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—

(a) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and

(b) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,

but only for a period of 52 weeks beginning from 1 April 2024 or from the date of receipt of the payment, whichever is the later.

(c) after paragraph 28E insert—

(28F) Any payment of a widowed parent’s allowance made under section 39A of the SSCBA—

(a) to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of that Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

(b) in respect of any period of time during the period ending with the day before the survivor makes a claim for a widowed parent’s allowance.

Section 18 Amendments to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013

In Schedule 9 (capital disregards: persons who are not pensioners)—

(a) in paragraph 29—

(i) after sub-paragraph (1) insert—

(1A) Any Post Office compensation payment or vaccine damage payment.

(ii) in sub-paragraph (2), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iii) in sub-paragraph (3), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(iv) in sub-paragraph (5), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(v) in sub-paragraph (6), after “refers” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(vi) after sub-paragraph (6) insert—

(6A) Any payment out of the estate of a person, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29 July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter.

(vii) in sub-paragraph (7), after “Trusts” insert “or from a Post Office compensation payment or a vaccine damage payment” ;

(b) in paragraph 65—

(i) the existing text becomes sub-paragraph (1);

(ii) after sub-paragraph (1) insert—

(2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—

(a) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and

(b) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,

but only for a period of 52 weeks beginning from 1 April 2024 or from the date of receipt of the payment, whichever is the later.

(c) after paragraph 67 insert—

(68) Any payment of a widowed parent’s allowance made under section 39A of the SSCBA—

(a) to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of that Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

(b) in respect of any period of time during the period ending with the day before the survivor makes a claim for a widowed parent’s allowance.