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The Council Tax Reduction (Scotland) Amendment Regulations 2024

S.S.I. 2024/35 · Made 1 February 2024

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Tax

Made 1st February 2024

Laid before the Scottish Parliament 5th February 2024

Coming into force 1st April 2024

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80, 113(1) and (2) and paragraph 1 of schedule 2 of 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 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) and (2) 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 (State Pension Credit) (Scotland) Regulations 2012
  4. 2Regulation 2
  5. 3General amendments
  6. 4General amendments
  7. 5General amendments
  8. 6Uprating
  9. 7Uprating
  10. 8Uprating
  11. 9Uprating
  12. Part 3: Amendment of the Council Tax Reduction (Scotland) Regulations 2021
  13. 10Regulation 10
  14. 11General amendments
  15. 12General amendments
  16. 13General amendments
  17. 14Uprating
  18. 15Uprating
  19. 16Uprating
  20. 17Uprating
  21. 18Uprating
  22. Signature
  23. Explanatory note

1Citation and commencement

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2024 and come into force on 1 April 2024.

2

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012f1 are amended in accordance with regulations 3 to 9.

3General amendments

In regulation 2(1) (interpretation)f1—

(a)

after the definition of “vaccine damage payment” insert—

  • ““the Victims of Overseas Terrorism Compensation Scheme” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010f2;”.

4General amendments

In regulation 48(9) (non-dependent deductions)—

(a)

at the end of sub-paragraph (i) omit “and”,

(b)

at the end of sub-paragraph (j)(iv) insert—

“; and

(k)

any payment made under the Victims of Overseas Terrorism Compensation Scheme”.

5General amendments

In schedule 4 (capital disregards)f1—

(a)

in paragraph 16—

(i)

after sub-paragraph (1D) insert—

“(1E)

Any payment made under the Victims of Overseas Terrorism Compensation Scheme.”,

(ii)

for sub-paragraph (7)(b) substitute—

“(b)

who has received—

(i)

a Grenfell Tower payment;

(ii)

a Post Office compensation payment;

(iii)

a payment or interest on a payment under the Windrush Compensation (Expenditure) Act 2020;

(iv)

a vaccine damage payment in any of the circumstances described in sub-paragraph (1D); or

(v)

a payment made under the Victims of Overseas Terrorism Compensation Scheme.”.

6Uprating

In regulation 20 (applicable amount)f1, in paragraph (e) for “£18.53” substitute “ £19.15”.

7Uprating

In regulation 48 (non-dependant deductions)f1—

(a)

in paragraph (1)—

(i)

in subparagraph (a) for “£14.65” substitute “£15.65”, and

(ii)

in sub-paragraph (b) for “£4.90” substitute “£5.25”,

(b)

in paragraph (2)—

(i)

in sub-paragraph (a) for “£241.00” substitute “£260.00”,

(ii)

in sub-paragraph (b)—

(aa)

for “£241.00” substitute “£260.00”,

(bb)

for “£418.00” substitute “£451.00”, and

(cc)

for “£9.70” substitute “£10.35”, and

(iii)

in sub-paragraph (c)—

(aa)

for “£418.00” substitute “£451.00”,

(bb)

for “£517.00” substitute “£558.00”, and

(cc)

for “£12.30” substitute “£13.15”.

8Uprating

In schedule 1 (applicable amount)f1—

(a)

in the table in paragraph 2—

(i)

in entry (1)(b) for “£217.00” substitute “£235.20”,

(ii)

in entry (2)(b) for “£324.70” substitute “£352.00”,

(iii)

in entry (4)(a) for “£324.70” substitute “£352.00”, and

(iv)

in entry (4)(b) for “£107.70” substitute “£116.80”,

(b)

in the table in paragraph 3, for “£97.23” in both places where it occurs substitute “£104.05”, and

(c)

in the table in paragraph 13—

(i)

in entries (1)(a) and (1)(b)(i) for “£76.40” substitute “£81.50”,

(ii)

in entry (1)(b)(ii) for “£152.80” substitute “£163.00”,

(iii)

in entry (2) for “£30.17” substitute “£32.20”,

(iv)

in entry (3) for “£74.69” substitute “£80.01”, and

(v)

in entry (4) for “£42.75” substitute “£45.60”.

9Uprating

In schedule 5 (amount of alternative maximum council tax reduction)f1, in the table in paragraph 1—

(a)

in entry (b)(i) for “£237.00” substitute “£256.00”, and

(b)

in entry (b)(ii)—

(i)

for “£237.00” substitute “£256.00”, and

(ii)

for “£308.00” substitute “£333.00”.

10

The Council Tax Reduction (Scotland) Regulations 2021f1 are amended in accordance with regulations 11 to 18.

11General amendments

In regulation 4(1) (interpretation)—

(a)

after the definition of “vaccine damage payment” insert—

  • ““the Victims of Overseas Terrorism Compensation Scheme” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010f1,”.

12General amendments

In regulation 75(1A) (special schemes for compensation etc.)f1—

(a)

at the end of sub-paragraph (e) omit “or”,

(b)

at the end of sub-paragraph (f)(iv) insert—

“, or

(g)

any payment made under the Victims of Overseas Terrorism Compensation Scheme”.

13General amendments

In schedule 4 (capital to be disregarded) after paragraph 45f1 insert—

“Part 6

Second Adult Rebate”

14Uprating

In regulation 42(4) (calculation of income on a weekly basis (applicants with an award of universal credit))f1—

(a)

in sub-paragraph (a) for “£258.00” substitute “£275.00”, and

(b)

in sub-paragraph (b) for “£442.00” substitute “£471.00”.

15Uprating

In regulation 90 (non-dependent deductions)f1—

(a)

in paragraph (1)—

(i)

in sub-paragraph (a) for “£14.65” substitute “£15.65”, and

(ii)

in sub-paragraph (b) for “£4.90” substitute “£5.25”,

(b)

in paragraph (2)—

(i)

in sub-paragraph (a) for “£241.00” substitute “£260.00”,

(ii)

in sub-paragraph (b)—

(aa)

for “£241.00” substitute “£260.00”,

(bb)

for “£418.00” substitute “£451.00”, and

(cc)

for “£9.70” substitute “£10.35”, and

(iii)

in sub-paragraph (c)—

(aa)

for “£418.00” substitute “£451.00”,

(bb)

for “£517.00” substitute “£558.00”, and

(cc)

for “£12.30” substitute “£13.15”.

16Uprating

In regulation 98(2)(b)(amount of a transitional family premium)f1, for “£18.53” substitute “£19.15”.

17Uprating

In schedule 1 (applicable amount)f1—

(a)

in the table in paragraph 1—

(i)

for “£67.20” substitute “£71.70”,

(ii)

for “£84.80” in each place where it occurs substitute “£90.50”, and

(iii)

for “£133.30 substitute “£142.25”,

(b)

in paragraph 2, for “£97.23” substitute “£104.05”,

(c)

in paragraph 3—

(i)

in sub-paragraph (a) for “£74.69” substitute “£80.01”, and

(ii)

in sub-paragraph (b)—

(aa)

for “£74.69” substitute “£80.01”, and

(bb)

for “£30.17” substitute “£32.20”,

(d)

in paragraph 4—

(i)

in sub-paragraph (a) for “£74.69” substitute “£80.01”, and

(ii)

in sub-paragraph (b)—

(aa)

for “£74.69” substitute “£80.01”, and

(bb)

for “£30.17” substitute “£32.20”,

(e)

in paragraph 4Bf2—

(i)

in sub-paragraph (a) for “£74.69” substitute “£80.01”, and

(ii)

in sub-paragraph (b)—

(aa)

for “£74.69” substitute “£80.01”, and

(bb)

for “£30.17” substitute “£32.20”,

(f)

in paragraph 4Cf3—

(i)

in sub-paragraph (a) for “£74.69” substitute “£80.01”, and

(ii)

in sub-paragraph (b)—

(aa)

for “£74.69” substitute “£80.01”, and

(bb)

for “£30.17” substitute “£32.20”,

(g)

in paragraph 4Df4—

(i)

in sub-paragraph (a) for “£74.69” substitute “£80.01”, and

(ii)

in sub-paragraph (b)—

(aa)

for “£74.69” substitute “£80.01”, and

(bb)

for “£30.17” substitute “£32.20”,

(h)

in paragraph 5(1), for “£42.75” substitute “£45.60”,

(i)

in the table in paragraph 17, in the entry—

(i)

“Disabled child premium” for “74.69” substitute “£80.01”,

(ii)

“Carer premium” for “£42.75” substitute “£45.60”,

(iii)

“Disability premium”—

(aa)

for “£39.85” substitute “£42.50”, and

(bb)

for “£56.80” substitute “£60.60”,

(iv)

“Severe disability premium”—

(aa)

for “£76.40” in both places where it occurs substitute “£81.50”, and

(bb)

for “£152.80” substitute “£163.00”,

(v)

“Enhanced disability premium”—

(aa)

for “£30.17” substitute “£32.20”,

(bb)

for “£19.55” substitute “£20.85”, and

(cc)

for “£27.90” substitute “£29.75”,

(j)

in paragraph 23, for “£33.70” substitute “£35.95”, and

(k)

in paragraph 24, for “£44.70” substitute “£47.70”.

18Uprating

In schedule 2 (amount of second adult rebate)f1, in the table in paragraph 1—

(a)

in entry (b)(i) for “£237.00” substitute “£256.00”, and

(b)

in entry (b)(ii)—

(i)

for “£237.00” substitute “£256.00”, and

(ii)

for “£308.00” substitute “£333.00”.

Signature

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

1st February 2024

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”).

Part 2 of the Regulations provides for a new disregard within the 2012 Regulations and includes provision for uprating of figures in those Regulations.

Regulation 4 provides for the disregard in calculating the income of a non-dependent 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-dependent adult. Regulation 5 provides for the disregard of any payment made under the Victims of Overseas Terrorism Compensation Scheme in calculating an applicant’s capital for the purpose of entitlement to council tax reduction. Regulation 3 inserts the appropriate definition into the interpretation provision in regulation 2 of the 2012 Regulations in light of these changes.

Regulations 6 to 9 uprate figures used to calculate entitlement to council tax reduction in the 2012 Regulations.

Part 3 of the Regulations provides for a new disregard within the 2021 Regulations and includes provision for uprating of figures in those Regulations. It also makes a further minor amendment to the 2021 Regulations to add a heading.

Regulation 12 amends regulation 75 to provide for the disregard of any payment made under the Victims of Overseas Terrorism Compensation Scheme when calculating an applicant’s capital for the purposes of entitlement to council tax reduction under the 2021 Regulations. Regulation 11 inserts the appropriate definition of the Victims of Overseas Terrorism Compensation Scheme into the interpretation provision in regulation 4 of the 2021 Regulations in light of the changes made by regulation 12.

Regulation 13 inserts a new Part heading before paragraph 46 in schedule 4 of the Regulations. Prior to this amendment, paragraph 46 formed part of Part 5 of schedule 4, which bears the heading “Payments”, but paragraph 46 does not concern a payment. This amendment is to clarify that the disregard in paragraph 46 is not a payment but concerns the capital of applicants for the second adult rebate.

Regulations 14 to 18 uprate figures used to calculate entitlement to council tax reduction in the 2021 Regulations.