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Localising Council Tax support is part of a wider set of reforms to the welfare system. The explanatory note sets out:
the government’s approach in publishing these regulations in draft form. This is intended to give authorities and interested parties the opportunity to make any comments or ask questions on the process and the draft regulations, to ensure that the final versions will enable local authorities to implement the prescribed requirements or default scheme smoothly.
the technical approaches - for example, how the draft regulations treat the new Universal Credit benefit and certain provisions that will, in future, be covered by existing regulations under the Local Government Finance Act 1992.