# The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2019 S.S.I. 2019/325 · made 9 October 2019 · revised to 1 April 2022 These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012. PDFs: Printed copy https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-regulations-2019/pdf/ssi_20190325_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-regulations-2019/pdf/ssipn_20190325_en.pdf ## Introductory text Council Tax Made 9th October 2019 Laid before the Scottish Parliament 11th October 2019 Coming into force 26th November 2019 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) Regulations 2019 and come into force on 26 November 2019. ## 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 in accordance with paragraphs (a) and (b)— (a) in schedule 3 (sums to be disregarded in the calculation of income other than earnings), after paragraph 23 insert— “ 24 Any payment or interest on a payment made under, or in connection with, the Windrush Compensation Scheme administered by the Home Office.”, and (b) in schedule 4 (capital to be disregarded)— (i) in paragraph 21 (disregard of payments related to benefit arrears) , after sub-paragraph (2)(i) insert— “(ia) maternity allowance under section 35 of the 1992 Act,”, (ii) after paragraph 30E insert— “ 30F Any payment or interest on a payment made under, or in connection with, the Windrush Compensation Scheme administered by the Home Office .”. ## Signature KATE FORBES 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 (“the 2012 Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012. Regulation 2(a) provides for an amount to be taken into account in calculating a person's deemed living expenses under the 2012 Regulations. This arises where, as a result of there being more than two children or qualifying young persons, section 10(1A) of the Welfare Reform Act 2012 provides for no amount to be included in a universal credit calculation for children born on or after 6 April 2017. The effect is to ensure parity of treatment for all households with children in the scheme provided by the 2012 Regulations, irrespective of when a child was born. Regulation 2(b) provides that local authorities must disregard payments under a transitional arrangement within the universal credit scheme when calculating a person's income under the 2012 Regulations. Regulation 2(c) and (d) provide that local authorities must disregard certain payments in the calculation of income and capital for the purposes of the 2012 Regulations. These are payments under the Carer's Assistance (Young Carer Grants) (Scotland) Regulations 2019, and payments or interest on payments made under the Windrush Compensation Scheme administered by the Home Office. Regulation 2(d) also provides that payments of arrears of maternity allowance must be disregarded in calculating a person's capital in the 2012 Regulations, though these payments are to continue to be taken into account as income for council tax reduction purposes. Regulation 3 makes equivalent provision to that in regulation 2 which relates to the Windrush Compensation Scheme and payment of arrears of maternity allowance, for the purposes of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012. --- Source: https://www.legislation.gov.uk/ssi/2019/325 (the official version) Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-regulations-2019 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.