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The Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2020

S.S.I. 2020/413 · Made 2 December 2020 · Extends to Scotland

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

Council Tax

Made 2nd December 2020

Laid before the Scottish Parliament 4th December 2020

Coming into force 1st February 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
  2. 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012
  3. 3Regulation 3 Repealed
  4. 4Regulation 4 Repealed
  5. 5Regulation 5
  6. 6Regulation 6 Repealed
  7. 7Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  8. 8Regulation 8
  9. 9Regulation 9
  10. 10Regulation 10
  11. 11Regulation 11
  12. 12Regulation 12
  13. 13Regulation 13
  14. 14Regulation 14
  15. 15Regulation 15
  16. Signature
  17. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2020 and come into force on 1 February 2021.

2Amendment of the Council Tax Reduction (Scotland) Regulations 2012I1

The Council Tax Reduction (Scotland) Regulations 2012 M1 are amended in accordance with regulations 3 to 6.

3F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5I1

In schedule 4 (sums that are to be disregarded as income)—

(a)

in paragraph 37 (crisis payments) M1, after sub-paragraph (a) insert—

“(aa)

by a local authority in exercise of the power in section 20 of the Local Government in Scotland Act 2003 (power to advance well-being) M2 and using funds provided by the Scottish Ministers,”, and

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012I1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 M1 are amended in accordance with regulations 8 to 15.

8I1

In regulation 2(1), for the definition of “qualifying age for state pension credit” substitute—

““qualifying age for state pension credit” means pensionable age (see section 1(2)(b) and (6) of the State Pension Credit Act 2002),”.

9I1

In regulation 12 (application of the Regulations) M1—

(a)

at the end of paragraph (2) insert “ , except as provided for by paragraphs (3) and (4) ”,

(b)

after paragraph (2) insert—

“(3)

These Regulations apply to a person who is in receipt of an award of universal credit, or who has a partner who is in receipt of an award of universal credit, if the person with that award has (or, in the case of a joint award, both persons have) attained the qualifying age for state pension credit and—

(a)

the award of universal credit is continuing pending a superseding decision taking effect at the end of a universal credit assessment period, as provided for by paragraph 26 of schedule 1 (effective dates for superseding decisions made on the ground of a change in circumstances) of the Universal Credit, Personal Independence Payment, Jobseekers Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013 M2, or

(b)

the person awarded universal credit was not entitled to receive that award.

(4)

These Regulations apply to a couple, only one of whom has reached the qualifying age for state pension credit, if that person is in receipt of an award of state pension credit and also an award of universal credit, where that award of universal credit is not precluded by virtue of regulation 5(2)(b)(iv) of the Universal Credit (Transitional Provisions) Regulations 2014 (entitlement to continuing award of state pension credit during a first assessment period for universal credit where the person is a new claimant partner) M3.”.

10I1

In regulation 27(1)(j) (social security benefits not to be treated as income) M1—

(a)

in head (xi) (crisis payments), after sub-head (aa), insert—

“(ab)

by a local authority in exercise of the power in section 20 of the Local Government in Scotland Act 2003 (power to advance well-being) M2 and using funds provided by the Scottish Ministers,”,

(b)

in head (xi), in sub-head (bb) for “sub-paragraph” substitute “ sub-head ”, and

(c)

after head (xxiii) (social security benefits that are not to be treated as income: funeral expense assistance), insert—

“(xxiv)

any Scottish child payment assistance paid by virtue of section 79 of that Act M3,

(xxv)

any payment of winter heating assistance made by virtue of Regulations under section 30 of that Act M4,

(xxvi)

universal credit,”.

11I1

In regulation 55 (continuing payments where state pension credit claimed)—

(a)

in paragraph (1)(c)(i), omit from “or, if” to the end of head (i),

(b)

in paragraph (2)(a)(ii), omit “or the age of 65”.

12I1

In regulation 59 (date on which a change in circumstances is to take effect) M1, in paragraph (10)(a) for “age of 65” substitute “ qualifying age for state pension credit ”.

13I1

In the table at paragraph 2 of schedule 1 (applicable amount: personal allowances) M1—

(a)

omit sub-paragraphs (1)(a), (2)(a) and (3) in column 1, and the amounts specified in column 2 in respect of these sub-paragraphs,

(b)

for sub-paragraph (1)(b) substitute “ who has attained the qualifying age for state pension credit ”,

(c)

for sub-paragraph (2)(b) substitute “ where one or both members have attained the qualifying age for state pension credit ”,

(d)

in sub-paragraph (4), for “is aged 65 or over” substitute “ has attained the qualifying age for state pension credit ”.

14I1

In paragraph 10(b) of schedule 3 (sums to be disregarded in the calculation of income other than earnings: annuities), for “age of 65” substitute “ qualifying age for state pension credit ”.

15I1

In schedule 4 (capital disregards)—

(a)

in paragraph 21(2) (benefit payments to be disregarded) omit “or” before head (q) (carer's allowance supplement) M1 and after that head insert—

“or

(r)

any Scottish child payment assistance given in accordance with section 79 of that Act.”,

(b)

after paragraph 30F (Windrush compensation payments) M2, insert—

“

30G

Any payment of winter heating assistance made by virtue of Regulations under section 30 of the Social Security (Scotland) Act 2018 M3.”.

Signature

BEN MACPHERSON

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 (“the 2012 SPC Regulations”).

Regulations 3 and 8 amend the definition of “qualifying age for state pension credit” in the 2012 Regulations and the 2012 SPC Regulations, in consequence of the equalisation of pension age for men and women.

Regulations 4 and 9 provide for two situations where a person has been awarded universal credit, but reaches, or has reached, state pension age. Where a person reaches that age universal credit eligibility rules have been amended to allow an award of universal credit to continue until the end of a universal credit assessment period, even if payment of state pension credit commences. They have also been amended to allow a person who has reached state pension age, and forms a couple with a person below that age, to continue to receive state pension credit for a period after payment of universal credit commences. The amendments made by these Regulations provide that the person's entitlement, or a couple's entitlement, to a council tax reduction where both benefits are being paid is to be calculated under the 2012 SPC Regulations, not the 2012 Regulations. Regulation 10(c) provides for the payment of universal credit not to be regarded as income, and therefore disregarded in calculating entitlement to a council tax reduction for the purposes of the 2012 SPC Regulations, in consequence of these situations where such a payment can be made.

Regulations 4, 9 and 10(c) also provide for situations where a person reaches state pension age with an award of universal credit, but the award is not superseded, despite the person having ceased to be entitled to it. Again, the person's entitlement to a council tax reduction is to be calculated under the 2012 SPC Regulations, not the 2012 Regulations and the payment will be disregarded in the calculation of entitlement to a council tax reduction.

Regulations 5, 6, 10 and 15 provide that certain payments are to be disregarded in calculating a person's income and capital, for the purposes of the 2012 Regulations and the 2012 SPC Regulations. These relate to crisis payments made by local authorities under their power to advance well-being, where funded by the Scottish Ministers, Scottish child payments and payments of Scottish winter heating assistance.

Regulations 11 to 14 remove references in the 2012 SPC Regulations to persons reaching age 65 later than the qualifying age for state pension credit. Changes to pension age mean that it is no longer possible for that to happen. Regulation 13(a) revokes provision for three allowances within the council tax reduction scheme which nobody can now qualify to receive, as a result of those changes to pension age.