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The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021

S.S.I. 2021/51 · Made 28 January 2021 · Extends to Scotland

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

Council Tax

Made 28th January 2021

Laid before the Scottish Parliament 1st February 2021

Coming into force 1st April 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 1992f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

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. Part 1: General
  2. 1Citation and commencement
  3. Part 2: Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  4. 2Regulation 2 Repealed
  5. 3Exit from the European Union Repealed
  6. 4Uprating Repealed
  7. 5Uprating Repealed
  8. 6Uprating Repealed
  9. 7Uprating Repealed
  10. Part 3: Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  11. 8Regulation 8
  12. 9Exit from the European Union
  13. 10Uprating
  14. 11Uprating
  15. 12Uprating
  16. Signature
  17. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 and come into force on 1 April 2021.

2F1

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3Exit from the European UnionF1

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4UpratingF1

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5UpratingF1

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6UpratingF1

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7UpratingF1

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8I1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012f1 are amended in accordance with regulations 9 to 12.

9Exit from the European UnionI1

In regulation 17 (persons treated as being in Great Britain), in paragraph (4)(f) omit “(other than the United Kingdom)”.

10UpratingI1

In regulation 20 (applicable amount)f1 in paragraph (e), for “£17.60” substitute “£17.65”.

11UpratingI1

In regulation 48 (non-dependant deductions)f1—

(a)

in paragraph (1)—

(i)

in sub-paragraph (a) for “£12.80” substitute “£12.90”, and

(ii)

in sub-paragraph (b) for “£4.25” substitute “£4.30”, and

(b)

in paragraph (2)—

(i)

in sub-paragraph (b) for “£8.45” substitute “£8.50”, and

(ii)

in sub-paragraph (c) for “£10.70” substitute “£10.80”.

12UpratingI1

In schedule 1 (applicable amount)f1—

(a)

in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—

(i)

in entry (1)(b) for “£187.75” substitute “£191.15”,

(ii)

in entry (2)(b) for “£280.85” substitute “£286.05”,

(iii)

in entry (4)(a) for “£280.85” substitute “£286.05”, and

(iv)

in entry (4)(b) for “£93.10” substitute “£94.90”,

(b)

in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£85.34” in both places where it occurs substitute “£85.75”, and

(c)

in the table in paragraph 13 (amount of disability premium)—

(i)

in entries (1)(a) and (1)(b)(i) for “£66.95” substitute “£67.30”,

(ii)

in entry (1)(b)(ii) for “£133.90” substitute “£134.60”,

(iii)

in entry (2) for “£26.60” substitute “£26.67”,

(iv)

in entry (3) for “£65.52” substitute “£65.94”, and

(v)

in entry (4) for “£37.50” substitute “£37.70”.

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 (“the Working Age Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the Pension Age Regulations”). Regulations 3 to 7 amend the Working Age Regulations and regulations 8 to 12 amend the Pension Age Regulations.

Regulation 3(1) and 9 amend, respectively, the Working Age Regulations and the Pension Age Regulations to remove references to the United Kingdom being part of the European Union.

Regulation 3(2) removes the prohibition in the Working Age Regulations on a member of the European Parliament being a member of the Council Tax Reduction Review Panel. Members of this Panel also undertake further reviews of determinations under the Pension Age Regulations (see regulation 70C of those Regulations).

Regulations 4 to 7 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Working Age Regulations.

Regulations 10 to 12 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Pension Age Regulations.