The Council Tax Reduction (Scotland) Amendment Regulations 2018

Made: 15th February 2018

Laid before the Scottish Parliament: 19th February 2018

Coming into force: 1st April 2018

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 and all other powers enabling them to do so.

PART 1 — General

Citation and commencement

1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.

PART 2 — Amendment of the Council Tax Reduction (Scotland) Regulations 2012

2

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Calculation of income for persons who have an award of universal credit

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Payments made by the Thalidomide Trust

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Backdating of claims

7

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Uprating

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PART 3 — Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

11

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 12 to 17.

Payments made by the Thalidomide Trust

12

In regulation 2(1) (interpretation) after the definition of “student loan” insert—

“the Thalidomide Trust” means the registered charity of that name (number 266220) established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that their mother had taken a preparation containing the drug known as Thalidomide during pregnancy;

13

In regulation 48(9) (non-dependant deductions)—

• (a) after paragraph (b) omit “and”; and

• (b) after paragraph (c) insert—

; and (d) any payment made under or by the Thalidomide Trust

14

In Part 1 of schedule 4 (capital to be disregarded) after paragraph 30B insert—

(30C) Any payment made under or by the Thalidomide Trust.

Uprating

15

In regulation 48 (non-dependant deductions) —

• (a) in paragraph 1—

• (i) in sub-paragraph (a) for “£11.90” substitute “ £12.25 ”; and

• (ii) in sub-paragraph (b) for “£3.95” substitute “ £4.05 ”; and

• (b) in paragraph 2—

• (i) in sub-paragraph (a) for “£200.00” substitute “ £204.00 ”;

• (ii) in sub-paragraph (b) for—

• (aa) “£200.00” substitute “£204.00”;

• (bb) “£346.00” substitute “£354.00”; and

• (cc) “£7.85” substitute “£8.10”; and

• (iii) in sub-paragraph (c) for—

• (aa) “£346.00” substitute “£354.00”;

• (bb) “£430.00” substitute “£439.00”; and

• (cc) “£9.95” substitute “£10.25”.

16

In schedule 1 (applicable amount) —

• (a) in the table in paragraph 2 (personal allowances) —

• (i) in entry (1)(a) for “£159.35” substitute “ £163.00 ”;

• (ii) in entry (1)(b) for “£172.55” substitute “ £176.40 ”;

• (iii) in entry (2)(a) for “£243.25” substitute “ £248.80 ”;

• (iv) in entry (2)(b) for “£258.15” substitute “ £263.80 ”;

• (v) in entry (3)(a) for “£243.25” substitute “ £248.80 ”;

• (vi) in entry (3)(b) for “£83.90” substitute “ £85.80 ”;

• (vii) in entry (4)(a) for “£258.15” substitute “ £263.80 ”; and

• (viii) in entry (4)(b) for “£85.60” substitute “ £87.40 ”; and

• (b) in the table in paragraph 13 (amount of disability premium)—

• (i) in entries (1)(a) and (1)(b)(i) for “£62.45” substitute “ £64.30 ”;

• (ii) in entry (1)(b)(ii) for “£124.90” substitute “ £128.60 ”;

• (iii) in entry (2) for “£24.78” substitute “ £25.48 ”;

• (iv) in entry (3) for “£60.90” substitute “ £62.86 ”; and

• (v) in entry (4) for “£34.95” substitute “ £36.00 ”.

17

In schedule 5 (amount of alternative maximum council tax reduction) in the table in paragraph 1—

• (a) in entry (b)(i) for “£196.00” substitute “ £200.00 ”; and

• (b) in entry (b)(ii)—

• (i) for “£196.00” substitute “ £200.00 ”; and

• (ii) for “£255.00” substitute “ £261.00 ”.

Signed

DEREK MACKAY — A member of the Scottish Government — 2018-02-15

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1992 c.14; section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and section 113(1) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^f00002]: S.S.I. 2012/303; relevant amending instruments are S.S.I. 2013/48, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^f00003]: Regulation 67(9) is amended by S.S.I. 2013/142, S.S.I 2016/81 and S.S.I 2017/41.

[^f00004]: Regulation 85(8)(b) and (c) is relevantly amended by S.S.I 2016/81.

[^f00005]: Regulation 67 is relevantly amended by S.S.I. 2013/48, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^f00006]: Schedule 1 is relevantly amended by S.S.I. 2013/48, S.S.I. 2014/35, S.S.I. 2015/46 and S.S.I. 2017/41.

[^f00007]: The table in paragraph 1 of schedule 2 is amended by S.S.I. 2013/48, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^f00008]: S.S.I. 2012/319; relevant amending instruments are S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^f00009]: Regulation 48 is amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^f00010]: Schedule 1 is relevantly amended by S.S.I. 2013/49, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

Calculation of income for persons who have an award of universal credit

Payments made by the Thalidomide Trust

Backdating of claims

Uprating

Payments made by the Thalidomide Trust

Uprating

Editorial notes

[^c22967971]: 1992 c.14; section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and section 113(1) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^c22968041]: S.S.I. 2012/319; relevant amending instruments are S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^c22968051]: Regulation 48 is amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^c22968061]: Schedule 1 is relevantly amended by S.S.I. 2013/49, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81 and S.S.I. 2017/41.

[^key-33c9ac18173a5a1c4a66b85a044ec880]: Pt. 2 revoked (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 6 (with regs. 2, 97-101)