Council tax

9Council tax reduction schemes: review

1

The Secretary of State shall make provision for an independent review of all council tax reduction schemes made under the provisions of this Act—

a

to consider their effectiveness, efficiency, fairness and transparency and their impact on the localism agenda, and

b

to make recommendations as to whether such schemes should be brought within universal credit.

2

A review under subsection (1) shall take place within three years after this Act comes into effect.