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

S.S.I. 2021/137 · made 11 March 2021 · revised to 3 November 2022

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

PDFs: Printed copy https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2021/pdf/ssi_20210137_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2021/pdf/ssipn_20210137_en.pdf

## Introductory text

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 and all other powers enabling them to do so.

## 1 Citation and commencement

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

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

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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.

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Source: https://www.legislation.gov.uk/ssi/2021/137 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2021
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.