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The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2023

S.S.I. 2023/197 · Made 27 June 2023

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Tax

Made at 12.39 p.m. on 27th June 2023

Laid before the Scottish Parliament at 2.50 p.m. on 27th June 2023

Coming into force 28th June 2023

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80, 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. 1Citation and commencement
  2. 2Amendment of the Council Tax Reduction (Scotland) Regulations 2021
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2023 and come into force on 28 June 2023.

2Amendment of the Council Tax Reduction (Scotland) Regulations 2021

(1)

The Council Tax Reduction (Scotland) Regulations 2021f1 are amended in accordance with paragraph (2).

(2)

In regulation 42(4)f2 (calculation of awards on a weekly basis (applicants with an award of universal credit))—

(a)

in sub-paragraph (a) for “£175.00” substitute “£258.00”,

(b)

in sub-paragraph (b) for “£300.00” substitute “£442.00”.

Signature

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

At 12.39 p.m. on 27th June 2023

Explanatory note

(This note is not part of the Regulations)

These Regulations make amendments to the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).

Regulation 2 amends regulation 42 of the 2021 Regulations to increase the maximum deduction that may be made, in respect of relevant childcare charges, when calculating the income of a council tax applicant who has an award of Universal Credit.