Explanatory note

This Order makes amendments to the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 (“the 2003 Order”).

Article 2(2)(a) amends article 4(2) of the 2003 Order to update the qualifying benefits listed there. Entitlement to one or more of those qualifying benefits is one condition used to determine whether a resident is disregarded for the purposes of a council tax discount under section 79 and schedule 1 of the Local Government Finance Act 1992.

Reference to entitlement to disabled person’s tax credit is replaced by reference to entitlement to working tax credit under the Tax Credits Act 2002, where the rate of working tax credit includes at least one element in respect of the fact the person has a disability. In addition, reference to the Naval, Military Pensions and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 is replaced with reference to the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006.

Article 2(2)(b) amends article 4(5) of the 2003 Order so that where, on 31 March 2023, a person has been disregarded by virtue of being entitled to the qualifying benefit listed at paragraph (2)(m) (universal credit), that person is to continue to be disregarded until there is either a change to the amount of council tax payable in respect of the dwelling (other than as a result of a change to the council tax rate), or, after 13 June 2023, a change to the person’s universal credit award (other than as a result of the uprating of universal credit).