# The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2020

S.S.I. 2020/108 · made 1 April 2020 · 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. The amendments increase the amount of earnings that are to be disregarded in calculating the income of an applicant for the purposes of an award of council tax reduction. The increases operate during the 2020/21 tax year, after which the current thresholds are reapplied.

PDFs: Printed copy https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2020/pdf/ssi_20200108_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2020/pdf/ssipn_20200108_en.pdf

## Introductory text

Council Tax
Made at 9.30 a.m. on 1st April 2020
Laid before the Scottish Parliament at 12.00 p.m. on 1st April 2020
Coming into force 6th April 2020
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. 3) (Coronavirus) Regulations 2020 and come into force on 6 April 2020.

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended as follows—
(a) in paragraph 10 (increase in the amount of earnings of the applicant etc. to be disregarded) of schedule 2—
(i) in sub-paragraph (1), for “£17.10” substitute “ £37.10 until and including 4 April 2021, and after that by £17.10 ”,
(ii) in sub-paragraph (3)(c), for “£17.10” substitute “ £37.10 until and including 4 April 2021, and after that £17.10 ”,
(b) in paragraph 20 (maximum amount of working tax credit to be disregarded as earnings) of schedule 3, for “£17.10” substitute “ £37.10 until and including 4 April 2021 and after that up to £17.10 ”.

## Signature

BEN MACPHERSON
Authorised to sign by the Scottish Ministers
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. The amendments increase the amount of earnings that are to be disregarded in calculating the income of an applicant for the purposes of an award of council tax reduction. The increases operate during the 2020/21 tax year, after which the current thresholds are reapplied.
The amendments reflect the temporary increase in the basic amount of working tax credit made by section 77 of the Coronavirus Act 2020 (c.7).

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Source: https://www.legislation.gov.uk/ssi/2020/108 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2020
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.