1. These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018 and come into force on 27th October 2018.
2. The Council Tax Reduction (Scotland) Regulations 2012(1) are amended in accordance with regulations 3 and 4.
3. In schedule 4 (sums to be disregarded in the calculation of income other than earnings) after paragraph 64 insert—
“65. Any carer’s allowance supplement made under section 81 of the Social Security (Scotland) Act 2018(2).”.
4. In paragraph 11(1) of schedule 5 (capital to be disregarded)(3)—
(a)omit “or” where it occurs after head (f); and
(b)after head (g) insert—
“; or
(h)carer’s allowance supplement under section 81 of the Social Security (Scotland) Act 2018”.
5. The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(4) are amended in accordance with regulations 6 and 7.
6. In regulation 27(1)(j) (meaning of “income”)—
(a)omit “and” where it occurs after head (xix); and
(b)after head (xx) insert—
“; and
(xxi)carer’s allowance supplement made under section 81 of the Social Security (Scotland) Act 2018(5)”.
7. In paragraph 21(2) of schedule 4 (capital disregards)—
(a)omit “or” where it occurs after head (o); and
(b)after head (p) insert—
“; or
(q)carer’s allowance supplement made under section 81 of the Social Security (Scotland) Act 2018”.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
26th June 2018