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The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021

S.S.I. 2021/12 · Made 12 January 2021 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 3 November 2022.

Council Tax

Made 12th January 2021

Laid before the Scottish Parliament 14th January 2021

Coming into force 25th February 2021

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 M1 and all other powers enabling them to do so.

Annotations to the whole text

Marginal citations

M1

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).

Contents

  1. 1Citation and commencement Repealed
  2. 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  3. 3Regulation 3 Repealed
  4. 4Regulation 4 Repealed
  5. 5Regulation 5 Repealed
  6. 6Regulation 6 Repealed
  7. 7Regulation 7 Repealed
  8. 8Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 Repealed
  9. 9Regulation 9 Repealed
  10. 10Regulation 10 Repealed
  11. 11Regulation 11 Repealed
  12. 12Regulation 12 Repealed
  13. Signature
  14. Explanatory note

1Citation and commencementF1

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2Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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8Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012F1

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Signature

KATE FORBES

A member of the Scottish Government

St Andrew's House,

Edinburgh

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.

They provide that a one-off £500 payment that is to be made to Scotland's NHS and social care workers is to be disregarded, for the purposes of council tax reduction, in calculating a person's income and capital.