The Council Tax Reduction Schemes and Prescribed Requirements (Wales) (Regulations) 2012 (“the prescribed requirements Regulations”) require each billing authority in Wales to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of persons, whom the authority considers are in financial need. These schemes will operate from 1st April 2013. The Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2012 set out a scheme which will take effect if an authority fails to make its own scheme on or before 31st January 2013.