# The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 S.S.I. 2021/51 · made 28 January 2021 · revised to 1 April 2022 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. Made under: Local Government Finance Act 1992 (Section 80, Section 113, Schedule 2 paragraph 1) PDFs: Printed copy https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2021/pdf/ssi_20210051_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2021/pdf/ssipn_20210051_en.pdf ## Introductory text 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 1992 and all other powers enabling them to do so. ## Part 1: General ## 1 Citation and commencement These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 and come into force on 1 April 2021. ## Part 2: Amendment of the Council Tax Reduction (Scotland) Regulations 2012 ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Exit from the European Union . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Uprating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Uprating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Uprating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Uprating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 3: Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 ## 8 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 9 to 12. ## 9 Exit from the European Union In regulation 17 (persons treated as being in Great Britain), in paragraph (4)(f) omit “(other than the United Kingdom)”. ## 10 Uprating In regulation 20 (applicable amount) in paragraph (e), for “£17.60” substitute “£17.65”. ## 11 Uprating In regulation 48 (non-dependant deductions)— (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”. ## 12 Uprating In schedule 1 (applicable amount)— (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. --- Source: https://www.legislation.gov.uk/ssi/2021/51 (the official version) Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2021 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.