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The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021

S.S.I. 2021/137 · Made 11 March 2021 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 3 November 2022.

Council Tax

Made at 1.07 p.m. on 11th March 2021

Laid before the Scottish Parliament at 4.15 p.m. on 11th March 2021

Coming into force 5th 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 M1 and all other powers enabling them to do so.

Annotations to the whole text

Marginal citations

M1

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  1. 1Citation and commencement Repealed
  2. 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  3. 3Regulation 3 Repealed
  4. 4Regulation 4 Repealed
  5. 5Regulation 5 Repealed
  6. 6Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 Repealed
  7. Signature
  8. Explanatory note

1Citation and commencementF1

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2Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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3F1

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4F1

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5F1

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6Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012F1

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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 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.

They provide that a one-off £500 payment that is to be made to persons eligible for working tax credits is to be disregarded, for the purposes of council tax reduction, in calculating a person's capital.

The payment is also to be disregarded as income for the purposes of such calculations under the Council Tax Reduction (Scotland) Regulations 2012. It would not be regarded as income in making such calculations under the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.