Citation, commencement, extent and application

1. —(1) These Regulations may be cited as the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2024 and come into force on 9th February 2024.

(2) These Regulations extend to England and Wales.

(3) These Regulations apply in relation to council tax reduction schemes( 2 ) made by billing authorities for financial years beginning on or after 1st April 2024.

Amendment of the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

2.The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012( 3 ) are amended as follows.

Amendment of regulation 2

3. In regulation 2(1) (interpretation)—

(a) for the definition of “Grenfell Tower support payment” substitute—

“ “ Grenfell Tower support payment ” means a payment made for the purpose of providing compensation or support in respect of the fire on 14th June 2017 at Grenfell Tower; ” ;

(b) after the definition of “historical child abuse payment” insert—

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

(c) after the definition of “polygamous marriage” insert—

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

“ Post Office compensation payment ” means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support which is—

(d) in the definition of “qualifying person”—

(i) for “or a Windrush payment” substitute “, a Windrush payment, a Post Office compensation payment or a vaccine damage payment” ;

(ii) after “the National Emergencies Trust” insert “, the Victims of Overseas Terrorism Compensation Scheme” ;

(e) after the definition of “universal credit” insert—

“ “ vaccine damage payment ” means a payment made under the Vaccine Damage Payments Act 1979 ( 5 ) ;

“ the Victims of Overseas Terrorism Compensation Scheme ” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010 ( 6 ) ; ” .

Amendment of regulation 12

4. In paragraph (5) of regulation 12 (persons treated as not being in Great Britain), before sub-paragraph (a) insert—

“ (zd) a person who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7th October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7th October 2023 or the violence which rapidly escalated in the region following the attack and—

(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971 ( 7 ) ,

(ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act ( 8 ) , or

(iii) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;

(ze) a person who was residing in Sudan before 15th April 2023, left Sudan in connection with the violence which rapidly escalated on 15th April 2023 in Khartoum and across Sudan and—

(i) has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971,

(ii) has a right of abode in the United Kingdom within the meaning given in section 2 of that Act, or

(iii) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act; ” .

Amendment of Schedule 1

5. —(1)Schedule 1 (pensioners: matters that must be included in an authority’s scheme) is amended as follows.

(2) In paragraph 8 (non-dependant deductions)—

(a) in sub-paragraph (1)(a) for “£14.15” substitute “£15.10” ;

(b) in sub-paragraph (1)(b) for “£4.60” substitute “£4.90” ;

(c) in sub-paragraph (2)(a) for “£236.00” substitute “£256.00” ;

(d) in sub-paragraph (2)(b) for “£236.00”, “£410.00” and “£9.40” substitute “£256.00”, “£445.00” and “£10.05” respectively;

(e) in sub-paragraph (2)(c) for “£410.00”, “£511.00” and “£11.80” substitute “£445.00”, “£554.00” and “£12.60” respectively;

(f) in sub-paragraph (9)—

(i) in paragraph (b) after “the National Emergencies Trust” insert “, the Victims of Overseas Terrorism Compensation Scheme” ;

(ii) after paragraph (bc) insert—

“ (bd) any Post Office compensation payment;

(be) any vaccine damage payment; ” ;

(g) in sub-paragraph (10), after paragraph (ac) insert—

“ (ad) any Post Office compensation payment;

(ae) any vaccine damage payment;

(af) any payment out of the estate of a person to that person’s son, daughter, step-son or step-daughter, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022 ( 9 ) made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme ; ” .

Amendment of Schedule 2

6. —(1)Schedule 2 (applicable amounts) is amended as follows.

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

(a) in paragraph (1) for “£217.00” substitute “£235.20” ;

(b) in paragraph (2) for “£324.70” substitute “£352.00” ;

(c) in paragraph (3)(a) for “£324.70” substitute “£352.00” ;

(d) in paragraph (3)(b) for “£107.70” substitute “£116.80” ;

(e) in paragraph (4) for “£201.05” substitute “£218.15” ;

(f) in paragraph (5) for “£306.85” substitute “£332.95” ;

(g) in paragraph (6)(a) for “£306.85” substitute “£332.95” ;

(h) in paragraph (6)(b) for “£105.80” substitute “£114.80” .

(3) In column (2) of the Table in paragraph 2(1) (child or young person amounts), in paragraphs (a) and (b), for “£77.78” substitute “£83.24” .

(4) In paragraph 3(a) (family premium) for “£18.53” substitute “£19.15” .

(5) In the second column of the Table in Part 4 (amounts of premium specified in Part 3)—

(a) in paragraph (1)(a) and (b)(i) for “£76.40” substitute “£81.50” ;

(b) in paragraph (1)(b)(ii) for “£152.80” substitute “£163.00” ;

(c) in paragraph (2) for “£30.17” substitute “£32.20” ;

(d) in paragraph (3) for “£74.69” substitute “£80.01” ;

(e) in paragraph (4) for “£42.75” substitute “£45.60” .

Amendment of Schedule 3

7. In Schedule 3 (amount of alternative maximum council tax reduction), in column (1) of the Table in paragraph 1—

(a) in sub-paragraph (b)(i) for “£244.00” substitute “£265.00” ;

(b) in sub-paragraph (b)(ii) for “£244.00” and “£317.00” substitute “£265.00” and “£344.00” respectively.

Amendment of Schedule 5

8. In paragraph 19(2)(b) of Schedule 5 (amounts to be disregarded in the calculation of income other than earnings) for “£67.20” substitute “£71.70” .

Amendment of Schedule 6

9. In Schedule 6 (capital to be disregarded)—

(a) in paragraph 16—

(i) in sub-paragraph (1) after “the National Emergencies Trust” insert “, the Victims of Overseas Terrorism Compensation Scheme” ;

(ii) after sub-paragraph (1D) insert—

“ (1E) Any Post Office compensation payment.

(1F) Any vaccine damage payment.

(1G) 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 29th July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood support scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter. ” ;

(iii) in each of sub-paragraphs (2), (3), (5), (6) and (7) for “or a Windrush payment” substitute “, a Windrush payment, a Post Office compensation payment or a vaccine damage payment” ;

(b) in paragraph 21(2)—

(i) in sub-paragraph (w) omit “or”;

(ii) after sub-paragraph (x) insert—

“ or

(y) bereavement support payment under section 30 of the Pensions Act 2014 ( 10 ) . ” ;

(c) after paragraph 22 insert—

“ 22A. Any payment of a widowed parent’s allowance made pursuant to section 39A of the SSCBA (widowed parent’s allowance)—

(a) to the survivor of a cohabiting partnership (within the meaning in section 39A(7) of the SSCBA) who is entitled to a widowed parent’s allowance for a period before 9th February 2023 ( 11 ) , and

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

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

22B. —(1) A payment of bereavement support payment in respect of the rate set out in regulation 3(2) or (5) of the Bereavement Support Payment Regulations 2017 (rate of bereavement support payment) ( 12 ) , but only for the period of 52 weeks from the date of receipt of the payment.

(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 9th 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 with the date of receipt of the payment or 1st April 2024, whichever is later. ” .