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The Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013

S.S.I. 2013/287 · Made 8 October 2013 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2022.

Council Tax

Made 8th October 2013

Laid before the Scottish Parliament 10th October 2013

Coming into force 25th November 2013

The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 1992f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1992 c.14. Section 80 was amended by paragraph 176 of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39) and S.I. 2013/388. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  3. 3Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  4. 4Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  5. 5Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  6. 6Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  7. 7Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  8. 8Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  9. 9Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  10. 10Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  11. 11Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  12. 12Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  13. 13Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  14. 14Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  15. 15Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  16. 16Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  17. 17Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  18. 18Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  19. Signature
  20. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013 and come into force on 25th November 2013.

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

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3Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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4Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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5Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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

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7Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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8Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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9Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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10Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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11Amendment of the Council Tax Reduction (Scotland) Regulations 2012F1

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12Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012f1 are amended in accordance with regulations 13 to 18.

13Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

In regulation 2(1) (interpretation)—

(a)

in the definition of “child”, at the end insert—

  • “and where section 145A of the 1992 Actf1 (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)—

    1. (a)

      references in these Regulations to a child include the child in respect of whom there is entitlement under that section; and

    2. (b)

      for the purposes of these Regulations the circumstances pertaining to the child at the date of their death are deemed to continue throughout that period”; and

(b)

after the definition of “the Trusts” insert—

  • ““universal credit” has the meaning given by section 1 of the Welfare Reform Act 2012f2;”.

14Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

In regulation 4 (young persons)f1, after paragraph (2) insert—

“(3)

Where section 145A of the 1992 Actf2 (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)—

(a)

references in these Regulations to a young person include the young person in respect of whom there is entitlement under that section; and

(b)

for the purposes of these Regulations the circumstances pertaining to the young person at the date of their death are deemed to continue throughout that period.”.

15Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

In regulation 12(2) (application of the Regulations), after “income support,” insert “universal credit,”.

16Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

In the heading to regulation 30, omit “working”.

17Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

In regulation 30 (calculation of average weekly income from tax credits)—

(a)

in paragraph (1) after “working tax credit” insert “or child tax credit”;

(b)

in paragraph (2) omit “Where this regulation applies,”; and

(c)

in paragraphs (2) and (3) for “a working” substitute “that”.

18Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

In paragraph 1 (amount of alternative maximum council tax reduction)f1 of Schedule 5, in item (a) in column (1) in the table omit “or in receipt of universal credit”.

Signature

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

8th October 2013

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the principal CTR Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the SPC CTR Regulations”).

Regulations 3 and 4 provide for the operation of references in the principal CTR Regulations to a child or a young person in situations where a child or young person has died, but child benefit continues to be payable for a period of time. Regulation 3 also omits two definitions that are made otiose by other amendments made by these Regulations.

Regulation 5 amends the principal CTR Regulations to provide that they apply to persons who have attained the qualifying age for state pension credit in cases where that person or their partner is in receipt of universal credit.

Regulations 6 to 8 amend the principal CTR Regulations to take account of the manner in which universal credit will be provided and operate. In particular they address the possibility that the exact amount of the housing costs element of a universal credit award may not be readily identifiable by a local authority when that local authority is considering an application for a council tax reduction.

Regulations 9 and 10 provide that where an applicant receives a child tax credit, the period over which it is to be taken into account in the principal CTR Regulations is calculated in the same manner as is applied to a working tax credit.

As a result of the change made by regulation 11, an alternative maximum council tax reduction of 25 per cent of the daily council tax will no longer be determined where second adults who reside with an applicant are in receipt of universal credit. The effect is that instead the universal credit will be taken into account as income and entitlement to a council tax reduction determined accordingly.

Regulations 13 and 14 make provision for the operation of references to a child or a young person in the SPC CTR Regulations equivalent to that made by regulations 3 and 4 in relation to the principal CTR Regulations. Regulation 13 also inserts a definition of universal credit.

Regulation 15 provides that the SPC CTR Regulations do not apply to persons if they or their partner is in receipt of universal credit. An application by such a person would be progressed under the principal CTR Regulations, as a result of the amendment made by regulation 5.

Regulations 16 and 17 make provision for child tax credits in the SPC CTR Regulation equivalent to that made by regulations 9 and 10 in relation to the principal CTR Regulations.

Regulation 18 makes provision for universal credit in the SPC CTR Regulation equivalent to that made by regulation 11 in relation to the principal CTR Regulations.