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The Council Tax Reduction (Scotland) Amendment Regulations 2020

S.S.I. 2020/25 · Made 6 February 2020 · Extends to Scotland

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

Council Tax

Made 6th February 2020

Laid before the Scottish Parliament 10th February 2020

Coming into force 1st April 2020

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 Part 2: Amendment of the Council Tax Reduction (Scotland) Regulations 2012 Repealed
  4. 2Regulation 2 Repealed
  5. 3Uprating Repealed
  6. 4Regulation 4 Repealed
  7. 5Regulation 5 Repealed
  8. 6Regulation 6 Repealed
  9. 7Regulation 7 Repealed
  10. 8Regulation 8 Repealed
  11. 9Regulation 9 Repealed
  12. 10Disregard of historical child abuse in care discretionary payments Repealed
  13. Part 3: Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  14. 11Regulation 11
  15. 12Uprating
  16. 13Regulation 13
  17. 14Regulation 14
  18. 15Regulation 15
  19. Signature
  20. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.

2F1

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3UpratingF1

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10Disregard of historical child abuse in care discretionary paymentsF1

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11I1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 M1 are amended in accordance with regulations 12 to 15.

12UpratingI1

In regulation 20 (applicable amount) M1, omit the “and” after paragraph (b) and after paragraph (d) insert—

“, and

(e)

the amount of £17.60 if the applicant is entitled to an amount (“a transitional family premium”) by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 2016 M2.”.

13I1

In regulation 48 (non-dependant deductions) M1—

(a)

in paragraph 1—

(i)

in sub-paragraph (a) for “£12.55” substitute “ £12.80 ”, and

(ii)

in sub-paragraph (b) for “£4.15” substitute “ £4.25 ”, and

(b)

in paragraph 2—

(i)

in sub-paragraph (a) for “£209.00” substitute “ £213.00 ”,

(ii)

in sub-paragraph (b) for—

(aa)

“£209.00” substitute “£213.00”,

(bb)

“£363.00” substitute “£370.00”, and

(cc)

“£8.30” substitute “£8.45”, and

(iii)

in sub-paragraph (c) for—

(aa)

“£363.00” substitute “£370.00”,

(bb)

“£451.00” substitute “£458.00”, and

(cc)

“£10.50” substitute “£10.70”.

14I1

In schedule 1 (applicable amount) M1—

(a)

in the table in paragraph 2 (personal allowances)—

(i)

in entry (1)(b) for “£181.00” substitute “ £187.75 ”,

(ii)

in entry (2)(b) for “£270.60” substitute “ £280.85 ”,

(iii)

in entry (4)(a) for “£270.60” substitute “ £280.85 ”, and

(iv)

in entry (4)(b) for “£89.60” substitute “ £93.10 ”,

(b)

in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£83.63” in both places where it occurs substitute “ £85.34 ”, and

(c)

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

(i)

in entries (1)(a) and (1)(b)(i) for “£65.85” substitute “ £66.95 ”,

(ii)

in entry (1)(b)(ii) for “£131.70” substitute “ £133.90 ”,

(iii)

in entry (2) for “£26.04” substitute “ £26.60 ”,

(iv)

in entry (3) for “£64.19” substitute “ £65.52 ”, and

(v)

in entry (4) for “£36.85” substitute “ £37.50 ”.

15I1

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

(a)

in entry (b)(i) for “£205.00” substitute “ £209.00 ”, and

(b)

in entry (b)(ii)—

(i)

for “£205.00” substitute “ £209.00 ”, and

(ii)

for “£268.00” substitute “ £273.00 ”.

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 10 amend the Working Age Regulations and regulations 12 to 15 amend the Pension Age Regulations.

Regulations 3 to 9 uprate figures in the Working Age Regulations.

Regulations 3 to 5 uprate a “transitional family premium” that was ended for new applicants by the Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), but has continued to be paid to some persons as a result of a transitional provision in those Regulations. The amount is uprated from £17.45 to £17.60. Some persons are entitled to be paid that premium at a higher rate of £22.20; that amount is not uprated.

Regulations 6 to 9 uprate other figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Working Age Regulations.

The Scottish Ministers have set up a discretionary payment scheme to make ex gratia payments to survivors of historical child abuse in care. Regulation 10 amends schedule 5 of the Working Age Regulations so that such payments are disregarded in the calculation of capital for the purposes of council tax reduction under those Regulations.

Regulations 12 to 15 uprate in a similar way figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Pension Age Regulations. Those Regulations provide for a transitional family premium to be paid only at a single rate.