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The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018

S.S.I. 2018/211 · Made 26 June 2018 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2022.

Council Tax

Made 26th June 2018

Laid before the Scottish Parliament 28th June 2018

Coming into force 27th October 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 M1 and all other powers enabling them to do so.

Annotations to the whole text

Marginal citations

M1

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).

Contents

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  2. 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  3. 3Regulation 3 Repealed
  4. 4Regulation 4 Repealed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

1Citation and commencement

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018 and come into force on 27th October 2018.

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

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3F1

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4F1

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5Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 M1 are amended in accordance with regulations 6 and 7.

6

In regulation 27(1)(j) (meaning of “income”)—

(a)

omit “and” where it occurs after head (xix); and

(b)

after head (xx) insert—

“; and

(xxi)

carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018 M1”.

7

In paragraph 21(2) of schedule 4 (capital disregards)—

(a)

omit “or” where it occurs after head (o); and

(b)

after head (p) insert—

“; or

(q)

carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018”.

Signature

DEREK MACKAY

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 to ensure that carer's allowance supplement is not to be taken into account in the calculation of income and any payment of arrears will be ignored for a period of 12 months from the date of receipt of the payment in the calculation of capital.