Regulation 2 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

(1)

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012^f1 are amended in accordance with paragraphs (2) to (7).

(2)

In regulation 2(1) (interpretation)—

(a)

after the definition of “mover” insert—

““neonatal care leave” means leave under section 80EF the Employment Rights Act 1996^f2;”,

(b)

after the definition of “statutory maternity pay” insert—

““statutory neonatal care pay” means statutory neonatal care pay under section 171ZZ16 of the 1992 Act^f3;”.

(3)

In regulation 6(7) (remunerative work), after “paternity leave,” insert “neonatal care leave,”.

(4)

In regulation 27(1)(j) (meaning of income), after head (xviii) insert—

“(xviiiza)

statutory neonatal care pay;”.

(5)

In regulation 29 (treatment of child care charges)—

(a)

in paragraph (15)—

(i)

in the run-in words, after “paternity leave,” insert “neonatal care leave,”,

(ii)

in sub-paragraph (a), after “paternity leave,” insert “neonatal care leave,”,

(iii)

in sub-paragraph (c ), after “statutory paternity pay^f4,” insert “statutory neonatal care pay,”,

(b)

in paragraph (16)—

(i)

in the run-in words, after “paternity leave,” insert “neonatal care leave,”,

(ii)

in sub-paragraphs (b) and (c ), after “statutory paternity pay,” insert “statutory neonatal care pay,”.

(6)

In regulation 32(1) (earnings of employed earners), after sub-paragraph (i) insert—

“(iza)

statutory neonatal care pay;”.

(7)

In regulation 33(2)(d) (calculation of net earnings of employed earners), after “statutory paternity pay,” insert “statutory neonatal care pay,”.

Annotations

f1: S.S.I. 2012/319, which was relevantly amended by S.I. 2014/3255 and S.I. 2020/354.
f2: 1996 c. 18. Section 80(EF) was inserted by paragraph 2 of the schedule of the Neonatal Care (Leave and Pay) Act 2023 (c. 20).
f3: 1992 c. 4. Section 171ZZ16 was inserted by paragraph 5 of the schedule of the Neonatal Care (Leave and Pay) Act 2023 (c. 20).
f4: The reference to “statutory paternity pay” was substituted by S.I. 2014/3255.