# The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).
Regulation 2 amends the 2012 Regulations. Regulation 2(3) clarifies the effect of falling within section 3ZA of the Immigration Act 1971. Regulation 2(6) provides for the disregard of certain payments in calculating an applicant’s capital for the purposes of entitlement to council tax reduction. The payments are those made to provide compensation or support in respect of the Grenfell Tower Fire on 14 June 2017, payments made by the Secretary of State or the Post Office for the purpose of providing compensation or support in connection with the failings of the Post Office Horizon computer system or otherwise payable following the judgement in Bates and Others v Post Office Ltd ((No. 3) “Common Issues”) and certain payments made under the Vaccine Damage Payments Act 1979. It also provides for the disregard of compensation payments under the Windrush Compensation Scheme, currently provided for in paragraph 30F of schedule 4 of the 2012 Regulations. Regulation 2(4) provides that all of the payments just mentioned, together with those related to redress for historic child abuse in care, are also disregarded in calculating the income of a non-dependant adult who lives with a council tax reduction applicant, for the purposes of calculating how entitlement to council tax reduction is affected by the presence of the non-dependant adult. Regulation 2(5) amends schedule 3 of the 2012 Regulations to clarify the basis on which payments of compensation from the Windrush Compensation Scheme are disregarded when calculating income other than earnings for council tax reduction purposes. Regulation 2(2) inserts appropriate definitions into the interpretation provision in regulation 2 of the 2012 Regulations in light of these changes.
Regulation 3 amends the 2021 Regulations. Regulation 3(3) clarifies the effect of falling within section 3ZA of the Immigration Act 1971. Regulation 3(4) amends regulation 75 to provide for the disregard of the same payments as described above in relation to the 2012 Regulations when calculating an applicant’s capital for the purposes of entitlement to council tax reduction under the 2021 Regulations. It also provides for the disregard of three payments currently disregarded under schedule 4 of the 2021 Regulations, namely payments under or in connection with the Windrush Compensation Scheme, redress payments under Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021 and ex gratia payments from the Advance Payments Scheme in respect of cases of historic abuse in care. All disregards of compensation payments in calculation of capital are therefore now provided for in regulation 75. Regulation 3(2) inserts appropriate definitions in the interpretation provision in regulation 4 of the 2021 Regulations in light of the changes made by regulation 3(4). Regulation 3(5) amends schedule 4 of the 2021 Regulations to clarify that the whole capital of a person who is liable to pay council tax is to be disregarded when calculating their entitlement to second adult rebate.

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Source: https://www.legislation.gov.uk/ssi/2023/268/note (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-regulations-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.