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The Council Tax Reduction (Scotland) Regulations 2012

S.S.I. 2012/303 · Made 7 November 2012 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 6 April 2024.

Council Tax

Made 7th November 2012

Laid before the Scottish Parliament 9th November 2012

Coming into force 28th January 2013

F1The 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 1992 M1 and all other powers enabling them to do so.

Annotations to the whole text

Textual amendments

F1

Regulations revoked (except regs. 2 (in part), 37, 38, sch. 4 paras. 37, 38) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 6 (with regs. 2, 97-101)

Marginal citations

M1

1992 c.14. Section 80 was amended by paragraph 176 of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39). 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. Part 1: General
  2. 1Citation and commencement Repealed
  3. 2Interpretation
  4. 3Non-dependants Repealed
  5. 4Young persons Repealed
  6. 5Occupation of a dwelling as a home Repealed
  7. 6Remunerative work Repealed
  8. Part 2: Families
  9. 7Entitlement of only one member of a family Repealed
  10. 8Couples: polygamous marriages Repealed
  11. 9Applicant in receipt of income-related benefit Repealed
  12. 10Responsibility for another person Repealed
  13. 11Membership of a household Repealed
  14. Part 3: Application of the Regulations
  15. 12Application Repealed
  16. 13Prescribed years Repealed
  17. Part 4: Entitlement to council tax reduction
  18. 14Conditions of entitlement to council tax reduction Repealed
  19. 14AConditions of entitlement to council tax reduction – dwellings in bands E to H Repealed
  20. 15Persons not entitled to council tax reduction: absentees Repealed
  21. 16Persons not entitled to council tax reduction: persons treated as not being in Great Britain Repealed
  22. 17Persons treated as being in Great Britain Repealed
  23. 18Temporary absence from Great Britain Repealed
  24. 19Persons not entitled to council tax reduction: persons subject to immigration control Repealed
  25. 20Persons not entitled to council tax reduction: students Repealed
  26. 20ANon-recovery of council tax arrears caused by official error Repealed
  27. Part 5: Applicable amount
  28. 21Applicable amount Repealed
  29. 22Applicable amount: polygamous marriages. Repealed
  30. 22ATransitional family premium Repealed
  31. 23Applicable amount: persons who have an award of universal credit Repealed
  32. Part 6: Income and capital
  33. Chapter 1: General
  34. 24Calculation of income and capital of members of applicant's family and of a polygamous marriage Repealed
  35. 25Circumstances in which capital and income of non-dependant is to be treated as applicant's Repealed
  36. Chapter 2: Income and capital where there is an award of universal credit
  37. 26Calculation of income and capital: persons who have an award of universal credit Repealed
  38. Chapter 3: Income
  39. 27Calculation of income on a weekly basis Repealed
  40. 28Treatment of child care charges Repealed
  41. 29Average weekly earnings of employed earners Repealed
  42. 30Average weekly earnings of self-employed earners Repealed
  43. 31Average weekly income other than earnings Repealed
  44. 32Calculation of average weekly income from ... tax credits Repealed
  45. 33Calculation of weekly income Repealed
  46. Chapter 4: Employed earners
  47. 34Earnings of employed earners Repealed
  48. 35Calculation of net earnings of employed earners Repealed
  49. Chapter 5: Self-employed earners
  50. 36Earnings of self-employed earners Repealed
  51. 37Calculation of net profit of self-employed earners
  52. 38Deduction of tax and contributions of self-employed earners
  53. Chapter 6: Other income
  54. 39Calculation of income other than earnings Repealed
  55. 40Capital treated as income Repealed
  56. 41Notional income Repealed
  57. Chapter 7: Capital
  58. 42Capital limit Repealed
  59. 43Calculation of capital Repealed
  60. 44Disregard of capital of child and young person Repealed
  61. 45Income treated as capital Repealed
  62. 46Calculation of capital in the United Kingdom Repealed
  63. 47Calculation of capital outside the United Kingdom Repealed
  64. 48Notional capital Repealed
  65. 49Diminishing notional capital Repealed
  66. 50Capital jointly held Repealed
  67. 51Calculation of tariff income from capital Repealed
  68. Part 7: Students
  69. Chapter 1: General
  70. 52Interpretation: students Repealed
  71. 53Treatment of students Repealed
  72. Chapter 2: Income
  73. 54Calculation of grant income Repealed
  74. 55Calculation of covenant income where a contribution is assessed Repealed
  75. 56Covenant income where no grant income or no contribution is assessed Repealed
  76. 57Relationship with amounts to be disregarded under Schedule 4 Repealed
  77. 58Other amounts to be disregarded Repealed
  78. 59Treatment of student loans Repealed
  79. 60Treatment of fee loans Repealed
  80. 61Treatment of payments from access funds Repealed
  81. 62Disregard of contribution Repealed
  82. 63Further disregard of student's income Repealed
  83. 64Income treated as capital Repealed
  84. 65Disregard of changes occurring during summer vacation Repealed
  85. Part 8: Amount of reduction
  86. 66Maximum council tax reduction Repealed
  87. 67Non-dependant deductions Repealed
  88. 68Extended council tax reduction Repealed
  89. 69Duration of period of entitlement to extended council tax reduction Repealed
  90. 70Amount of extended council tax reduction Repealed
  91. 71Extended council tax reduction: movers Repealed
  92. 72Relationship between council tax reduction and extended council tax reduction Repealed
  93. 73Extended council tax reduction (qualifying contributory benefits) Repealed
  94. 74Duration of extended council tax reduction (qualifying contributory benefits) Repealed
  95. 75Amount of extended council tax reduction (qualifying contributory benefits) Repealed
  96. 76Extended council tax reduction (qualifying contributory benefits): movers Repealed
  97. 77Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits) Repealed
  98. 78Alternative maximum council tax reduction Repealed
  99. 79Residents of a dwelling to whom regulation 14(6) does not apply Repealed
  100. Part 9: Effective date
  101. 80Date on which entitlement is to begin Repealed
  102. 81Date on which a change of circumstances is to take effect Repealed
  103. Part 10: Applications
  104. 82Who may apply Repealed
  105. 83Written applications Repealed
  106. 84Telephone applications Repealed
  107. 85Date on which an application is made Repealed
  108. 86Evidence and information Repealed
  109. 87Amendment of applications Repealed
  110. 88Withdrawal of applications Repealed
  111. Part 11: Notification of changes of circumstances
  112. 89Duty to notify changes of circumstances Repealed
  113. 90Alternative means of notifying changes of circumstances Repealed
  114. Part 11A: Reviews
  115. 90AReview of determination on an application Repealed
  116. 90BRequest for further review Repealed
  117. 90CPanel to conduct further reviews Repealed
  118. 90DConduct of further reviews Repealed
  119. Part 12: Electronic communications
  120. 91Sending documents by electronic communication Repealed
  121. Part 13: Consequential and transitional provisions
  122. 92Transitional provision Repealed
  123. 93Savings provision Repealed
  124. 94Consequential amendments Repealed
  125. Signature
  126. Schedule 1: Applicable amount
  127. Part 1: Personal Allowances
  128. 1Paragraph 1 Repealed
  129. 2Paragraph 2 Repealed
  130. 3Paragraph 3 Repealed
  131. Part 2: Family Premium Repealed
  132. 4Paragraph 4 Repealed
  133. Part 3: Disability premiums
  134. 5Paragraph 5 Repealed
  135. 6Paragraph 6 Repealed
  136. 7Paragraph 7 Repealed
  137. 8Paragraph 8 Repealed
  138. 9Disability premium Repealed
  139. 10Additional condition for the disability premium Repealed
  140. 11Severe disability premium Repealed
  141. 12Enhanced disability premium Repealed
  142. 13Disabled child premium Repealed
  143. 14Carer premium Repealed
  144. 15Persons in receipt of concessionary payments Repealed
  145. 16Persons in receipt of benefit for another Repealed
  146. Part 4: Amounts of disability premiums
  147. 17Paragraph 17 Repealed
  148. Part 5: Components
  149. 18Components Repealed
  150. 19Paragraph 19 Repealed
  151. 20Paragraph 20 Repealed
  152. 21Work-related activity component Repealed
  153. 22Support component Repealed
  154. 23Amount of components Repealed
  155. 24Paragraph 24 Repealed
  156. Part 6: Transitional addition
  157. 25Paragraph 25 Repealed
  158. 26Paragraph 26 Repealed
  159. 27Paragraph 27 Repealed
  160. 28Amount of transitional addition Repealed
  161. 29Paragraph 29 Repealed
  162. 30Interpretation of Part 6 Repealed
  163. Schedule 2: Amount of alternative maximum council tax reduction
  164. 1Paragraph 1 Repealed
  165. 2Paragraph 2 Repealed
  166. 3Paragraph 3 Repealed
  167. 4Paragraph 4 Repealed
  168. Schedule 3: Sums to be disregarded in the calculation of earnings
  169. 1Paragraph 1 Repealed
  170. 2Paragraph 2 Repealed
  171. 3Paragraph 3 Repealed
  172. 4Paragraph 4 Repealed
  173. 5Paragraph 5 Repealed
  174. 6Paragraph 6 Repealed
  175. 7Paragraph 7 Repealed
  176. 8Paragraph 8 Repealed
  177. 9Paragraph 9 Repealed
  178. 10Paragraph 10 Repealed
  179. 11Paragraph 11 Repealed
  180. 12Paragraph 12 Repealed
  181. 13Paragraph 13 Repealed
  182. 14Paragraph 14 Repealed
  183. 15Paragraph 15 Repealed
  184. 16Paragraph 16 Repealed
  185. 17Paragraph 17 Repealed
  186. 18Paragraph 18 Repealed
  187. 19Paragraph 19 Repealed
  188. Schedule 4: Sums to be disregarded in the calculation of income other than earnings
  189. 1Paragraph 1 Repealed
  190. 2Paragraph 2 Repealed
  191. 3Paragraph 3 Repealed
  192. 4Paragraph 4 Repealed
  193. 5Paragraph 5 Repealed
  194. 6Paragraph 6 Repealed
  195. 7Paragraph 7 Repealed
  196. 8Paragraph 8 Repealed
  197. 9Paragraph 9 Repealed
  198. 10Paragraph 10 Repealed
  199. 11Paragraph 11 Repealed
  200. 12Paragraph 12 Repealed
  201. 13Paragraph 13 Repealed
  202. 14Paragraph 14 Repealed
  203. 15Paragraph 15 Repealed
  204. 16Paragraph 16 Repealed
  205. 17Paragraph 17 Repealed
  206. 18Paragraph 18 Repealed
  207. 19Paragraph 19 Repealed
  208. 20Paragraph 20 Repealed
  209. 20AParagraph 20A Repealed
  210. 21Paragraph 21 Repealed
  211. 22Paragraph 22 Repealed
  212. 23Paragraph 23 Repealed
  213. 24Paragraph 24 Repealed
  214. 25Paragraph 25 Repealed
  215. 26Paragraph 26 Repealed
  216. 27Paragraph 27 Repealed
  217. 28Paragraph 28 Repealed
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  219. 30Paragraph 30 Repealed
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  221. 32Paragraph 32 Repealed
  222. 33Paragraph 33 Repealed
  223. 34Paragraph 34 Repealed
  224. 35Paragraph 35 Repealed
  225. 36Paragraph 36 Repealed
  226. 37Paragraph 37
  227. 38Paragraph 38
  228. 39Paragraph 39 Repealed
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  234. 45Paragraph 45 Repealed
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  244. 55Paragraph 55 Repealed
  245. 56Paragraph 56 Repealed
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  249. 60Paragraph 60 Repealed
  250. 61Paragraph 61 Repealed
  251. 62Paragraph 62 Repealed
  252. 63Paragraph 63 Repealed
  253. 64Paragraph 64 Repealed
  254. 65Paragraph 65 Repealed
  255. 66Paragraph 66 Repealed
  256. 67Paragraph 67 Repealed
  257. 68Paragraph 68 Repealed
  258. 69Paragraph 69 Repealed
  259. 70Paragraph 70 Repealed
  260. 71Paragraph 71 Repealed
  261. Schedule 5: Capital to be disregarded
  262. 1Paragraph 1 Repealed
  263. 2Paragraph 2 Repealed
  264. 3Paragraph 3 Repealed
  265. 4Paragraph 4 Repealed
  266. 5Paragraph 5 Repealed
  267. 6Paragraph 6 Repealed
  268. 7Paragraph 7 Repealed
  269. 8Paragraph 8 Repealed
  270. 9Paragraph 9 Repealed
  271. 10Paragraph 10 Repealed
  272. 11Paragraph 11 Repealed
  273. 11AParagraph 11A Repealed
  274. 12Paragraph 12 Repealed
  275. 13Paragraph 13 Repealed
  276. 14Paragraph 14 Repealed
  277. 15Paragraph 15 Repealed
  278. 16Paragraph 16 Repealed
  279. 17Paragraph 17 Repealed
  280. 18Paragraph 18 Repealed
  281. 19Paragraph 19 Repealed
  282. 20Paragraph 20 Repealed
  283. 21Paragraph 21 Repealed
  284. 22Paragraph 22 Repealed
  285. 23Paragraph 23 Repealed
  286. 24Paragraph 24 Repealed
  287. 25Paragraph 25 Repealed
  288. 26Paragraph 26 Repealed
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  294. 32Paragraph 32 Repealed
  295. 33Paragraph 33 Repealed
  296. 34Paragraph 34 Repealed
  297. 35Paragraph 35 Repealed
  298. 36Paragraph 36 Repealed
  299. 37Paragraph 37 Repealed
  300. 38Paragraph 38 Repealed
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  302. 40Paragraph 40 Repealed
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  315. 53Paragraph 53 Repealed
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  333. 71Paragraph 71 Repealed
  334. 72Paragraph 72 Repealed
  335. 73Paragraph 73 Repealed
  336. 74Paragraph 74 Repealed
  337. 75Paragraph 75 Repealed
  338. Schedule 6: Savings provisions
  339. 1Paragraph 1 Repealed
  340. 2Paragraph 2 Repealed
  341. 3Interpretation Repealed
  342. Schedule 7: Consequential amendments
  343. 1Paragraph 1 Repealed
  344. 2Paragraph 2 Repealed
  345. 3Paragraph 3 Repealed
  346. 4Paragraph 4 Repealed
  347. 5Paragraph 5 Repealed
  348. Explanatory note