The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2023
Made: at 12.39 p.m. on 27th June 2023
Laid before the Scottish Parliament: at 2.50 p.m. on 27th June 2023
Coming into force: 28th June 2023
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80, 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992[^f00001] and all other powers enabling them to do so.
Citation and commencement
1
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2023 and come into force on 28 June 2023.
Amendment of the Council Tax Reduction (Scotland) Regulations 2021
2
- (1) The Council Tax Reduction (Scotland) Regulations 2021[^f00002] are amended in accordance with paragraph (2).
- (2) In regulation 42(4)[^f00003] (calculation of awards on a weekly basis (applicants with an award of universal credit))—
- (a) in sub-paragraph (a) for “£175.00” substitute “£258.00”,
- (b) in sub-paragraph (b) for “£300.00” substitute “£442.00”.
Signed
TOM ARTHUR — Authorised to sign by the Scottish Ministers — At 12.39 p.m. on 27th June 2023
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
These Regulations make amendments to the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).
Regulation 2 amends regulation 42 of the 2021 Regulations to increase the maximum deduction that may be made, in respect of relevant childcare charges, when calculating the income of a council tax applicant who has an award of Universal Credit.
Footnotes
[^f00001]: 1992 c. 14. Section 80 and paragraph 1 of schedule 2 were 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 amendments to 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. 2021/249.
[^f00003]: Regulation 42 was amended by S.S.I. 2022/52 and S.S.I. 2023/38.
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