Explanatory note

These Regulations amend the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the principal Regulations”).

They increase the amount of non-dependent deductions, personal allowances and disability premiums to be taken into account when calculating entitlement to council tax reduction (regulations 7 and 9). They increase the amount of gross income to be taken into account when calculating the amount of alternative maximum council tax reduction (regulation 10).

They amend the definition of “attendance allowance” in regulation 2 of the principal Regulations to take into account the repeal of Schedule 8 of the Social Security Contributions and Benefits Act 1992 (c.4) (regulation 3(a)). They amend regulation 35 of the principal Regulations to take into account the abolition of primary care trusts in England and Wales (regulation 6). They insert provision for transitional arrangements (regulation 8). They amend defects in the principal Regulations (regulations 3(b), 4 and 5).