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The Council Tax Reduction (Scotland) Amendment Regulations 2019

S.S.I. 2019/29 · Made 6 February 2019 · Extends to Scotland

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

Council Tax

Made 6th February 2019

Laid before the Scottish Parliament 8th February 2019

Coming into force 1st April 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 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. Part 1: General
  2. 1Citation and commencement
  3. Part 2: Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  4. 2Regulation 2 Repealed
  5. 3Non-recovery of council tax arrears caused by official error Repealed
  6. 4Uprating Repealed
  7. 5Regulation 5 Repealed
  8. 6Regulation 6 Repealed
  9. 7Amendment of schedule 4 Repealed
  10. 8Amendments of schedule 5 Repealed
  11. Part 3: Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  12. 9Regulation 9
  13. 10Non-recovery of council tax arrears caused by official error
  14. 11Uprating
  15. 12Regulation 12
  16. 13Regulation 13
  17. 14Amendments of schedule 4
  18. Signature
  19. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2019 and come into force on 1 April 2019.

2F1

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3Non-recovery of council tax arrears caused by official errorF1

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4UpratingF1

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5F1

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6F1

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7Amendment of schedule 4F1

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8Amendments of schedule 5F1

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9I1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 M1 are amended in accordance with regulations 10 to 14.

10Non-recovery of council tax arrears caused by official errorI1

After regulation 19 insert—

“Non-recovery of council tax arrears caused by official error

19A
(1)

Arrears of council tax are not recoverable if they arise in consequence of an over-entitlement to council tax reduction as described in paragraph (2).

(2)

This paragraph applies to an over-entitlement which arises in consequence of an official error where the claimant or a person acting on their behalf or any other person to whom the council tax reduction is awarded could not have reasonably been expected to realise that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.

(3)

In this regulation, “over-entitlement” means an amount of council tax reduction which was awarded and to which there was no entitlement (whether on the initial decision or as subsequently reviewed or superseded or further reviewed or superseded).

(4)

In this regulation, “official error” means a mistake, whether in the form of an act or omission, by—

(a)

the relevant authority,

(b)

an officer or person acting for the relevant authority, or

(c)

a person providing services to the relevant authority,

where the claimant, a person acting on their behalf or any other person to whom the council tax reduction is awarded, did not cause or materially contribute to that mistake.”.

11UpratingI1

In regulation 48 (non-dependant deductions) M1—

(a)

in paragraph 1—

(i)

in sub-paragraph (a) for “£12.25” substitute “ £12.55 ”, and

(ii)

in sub-paragraph (b) for “£4.05” substitute “ £4.15 ”, and

(b)

in paragraph 2—

(i)

in sub-paragraph (a) for “£204.00” substitute “ £209.00 ”,

(ii)

in sub-paragraph (b) for—

(aa)

“£204.00” substitute “£209.00”,

(bb)

“£354.00” substitute “£363.00”, and

(cc)

“£8.10” substitute “£8.30”, and

(iii)

in sub-paragraph (c) for—

(aa)

“£354.00” substitute “£363.00”,

(bb)

“£439.00” substitute “£451.00”, and

(cc)

“£10.25” substitute “£10.50”.

12I1

In schedule 1 (applicable amount) M1—

(a)

in the table in paragraph 2 (personal allowances)—

(i)

in entry (1)(a) for “£163.00” substitute “ £167.25 ”,

(ii)

in entry (1)(b) for “£176.40” substitute “ £181.00 ”,

(iii)

in entry (2)(a) for “£248.80” substitute “ £255.25 ”,

(iv)

in entry (2)(b) for “£263.80” substitute “ £270.60 ”,

(v)

in entry (3)(a) for “£248.80” substitute “ £255.25 ”,

(vi)

in entry (3)(b) for “£85.80” substitute “ £88.00 ”,

(vii)

in entry (4)(a) for “£263.80” substitute “ £270.60 ”, and

(viii)

in entry (4)(b) for “£87.40” substitute “ £89.60 ”, and

(b)

in the table in paragraph 13 (amount of disability premium)—

(i)

in entries (1)(a) and (1)(b)(i) for “£64.30” substitute “ £65.85 ”,

(ii)

in entry (1)(b)(ii) for “£128.60” substitute “ £131.70 ”,

(iii)

in entry (2) for “£25.48” substitute “ £26.04 ”,

(iv)

in entry (3) for “£62.86” substitute “ £64.19 ”, and

(v)

in entry (4) for “£36.00” substitute “ £36.85 ”.

13I1

In schedule 5 (amount of alternative maximum council tax reduction) in the table in paragraph 1—

(a)

in entry (b)(i) for “£200.00” substitute “ £205.00 ”, and

(b)

in entry (b)(ii)—

(i)

for “£200.00” substitute “ £205.00 ”, and

(ii)

for “£261.00” substitute “ £268.00 ”.

14Amendments of schedule 4I1

In schedule 4 (capital disregards)—

(a)

in paragraph 21(2)(n) for “regulation 2(1) of the Discretionary Financial Assistance Regulations 2001;” substitute “ Part 5 of the Social Security (Scotland) Act 2018, ”, and

(b)

after paragraph 30C M1 insert—

“

30D

Any early years assistance given in accordance with section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018.

30E

Any funeral expense assistance given in accordance with section 24, section 34 and schedule 8 of the Social Security (Scotland) Act 2018.”.

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 Working Age Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the Pension Age Regulations”). Regulations 3 to 8 amend the Working Age Regulations and regulations 10 to 14 amend the Pension Age Regulations.

Regulation 3 provides that where there is an official error in the administration of council tax reduction and an over-entitlement is awarded, any resulting council tax arrears are not recoverable where the claimant, their representative or any other person awarded a council tax reduction, could not reasonably be expected to have realised that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.

Regulations 4 to 6 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Working Age Regulations.

Regulation 7 and regulation 8(a) make amendments to schedules 4 and 5 of the Working Age Regulations to reflect changes in the legislation that governs payment of Discretionary Housing Payments.

Regulation 8(b) makes a corrective amendment to paragraph 11 of schedule 5 of the Working Age Regulations. Regulation 8(c) adds early years assistance and funeral expense assistance to the sums to be disregarded in the calculation of capital for the purposes of council tax reduction under the Working Age Regulations.

Regulation 10 makes an amendment to the Pension Age Regulations equivalent to that provided by regulation 3.

Regulations 11 to 13 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Pension Age Regulations.

Regulation 14(a) makes an amendment to schedule 4 of the Pension Age Regulations to reflect changes in the legislation that governs payment of Discretionary Housing Payments. Regulation 14(b) adds early years assistance and funeral expense assistance to the sums to be disregarded in the calculation of capital for the purposes of council tax reduction under the Pension Age Regulations.