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

S.S.I. 2023/197 · made 27 June 2023

These Regulations make amendments to the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 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-2023/pdf/ssi_20230197_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2023/pdf/ssipn_20230197_en_001.pdf

## Introductory text

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 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 2023 and come into force on 28 June 2023.

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

(1) The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with paragraph (2).
(2) In regulation 42(4) (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.

---
Source: https://www.legislation.gov.uk/ssi/2023/197 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2023
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.