The existing Scheme is primarily based on the previous council tax benefit scheme with a few changes. The Council has, wherever possible, aligned the Scheme with existing welfare benefits and with Universal Credit. However, when Government changes or updates the prescribed regulations to amend these benefits or credits there is generally insufficient time for the Council to report on this, make recommendations for revisions and to consult as required under the Local Government Finance Act. Therefore, the Scheme falls more out of line with other welfare benefits making it less efficient and less easier to understand.