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

S.S.I. 2018/211 · made 26 June 2018 · revised to 1 April 2022

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.

PDFs: Printed copy https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2018/pdf/ssi_20180211_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2018/pdf/ssipn_20180211_en.pdf

## Introductory text

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 and all other powers enabling them to do so.

## 1 Citation 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.

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

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## 3 

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## 4 

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

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 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 ”.

## 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.

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Source: https://www.legislation.gov.uk/ssi/2018/211 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2018
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.