ranging from being required to look for full-time work to not being required to find work at all (people in the unconditional group include the severely disabled and carers). Payments are made once a month directly into a bank or building society account, except in Scotland where claimants are given the option to have it paid fortnightly. Any help with rent granted as part of the overall benefit calculation is included in the monthly payment and claimants normally then pay landlords themselves. It is possible in some circumstances to get an Alternative Payment Arrangement (APA), which allows payment of housing benefit direct to the landlord. Universal Credit claimants are also entitled to Personal Budgeting Support (PBS), which is aimed to help them adapt to some of the changes it brings, such as monthly payment. Major amendments In 2015 the Chancellor, George Osborne, announced a future £3.2 billion a year cut to the overall Universal Credit budget after an attempt to cut Tax Credits that year was thwarted by parliament. The Resolution Foundation has argued that this cut, which will be felt more keenly as millions more people transfer to Universal Credit, risks the new system failing to achieve its original purpose of incentivising work in low-income households. The amendments were: Reductions in the amount of "work allowances" before tapered deductions due to income are applied, from April 2016 Limiting the per-child element to only two children for new claims and births after April 2017 Removing the extra element for the first child for new claims from April 2017 In November 2016, in response to criticism that the previous changes had reduced incentives to work, the government announced a reduction in the Universal Credit post-tax taper rate, which controls the reduction of Universal Credit as employment income grows, from 65% to 63% of post-tax income, which will ultimately cost £600 million per year. In the 2018 budget the Chancellor, Philip Hammond, announced an increase in the "work allowances" for households with children, and people with disabilities, with effect from April 2019, partially reversing the reductions announced in 2015. The post-tax work allowances will increase by £1,000 per year, representing an extra £630 of income for about 2.4 million households in employment, ultimately at a cost of about £1.7 billion per year. Extra transitional support for claimants being moved to Universal Credit was also announced. In April 2020 as a one-year temporary