Regulation 25 Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

(1)

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012^f1 are amended as follows.

(2)

In regulation 2 (interpretation), in paragraph (1) at the appropriate places insert—

(a)

““parental bereavement leave” means leave under section 80EA of the Employment Rights Act 1996;”;

(b)

““statutory parental bereavement pay” means statutory parental bereavement pay under section 171ZZ6 of the 1992 Act;”.

(3)

In regulation 6 (remunerative work), in paragraph (7), after “shared parental leave” insert “, parental bereavement leave”.

(4)

In regulation 27 (meaning of “income”), in paragraph (1)(j) after sub-paragraph (xviiia) insert—

“(xviiib)
statutory parental bereavement pay;”.

(5)

In regulation 29 (treatment of child care charges)—

(a)

in paragraph (15)—

(i)

in the words before sub-paragraph (a) after “shared parental leave” insert “, parental bereavement leave”;

(ii)

in sub-paragraph (a) after “shared parental leave” insert “, parental bereavement leave”;

(iii)

in sub-paragraph (c) after “statutory adoption pay” insert “, statutory parental bereavement pay”;

(b)

in paragraph (16)—

(i)

in the words before sub-paragraph (a) after “shared parental leave” insert “, parental bereavement leave”;

(ii)

in both sub-paragraphs (b) and (c) after “statutory shared parental pay”, insert “, statutory parental bereavement pay”.

(6)

In regulation 32 (earnings of employed earners) in paragraph (1) after sub-paragraph (ia) insert—

“(ib)
statutory parental bereavement pay;”.

(7)

In regulation 33 (calculation of net earnings of employed earners), in paragraph (2)(d) after “statutory shared parental pay” substitute “, statutory parental bereavement pay”.

Annotations

Footnotes

f1: S.S.I. 2012/319; amended by S.S.I. 2014/3255; there are other amending instruments but none is relevant.