The Council Tax Reduction (Scotland) Amendment Regulations 2020

PART 1 General

Citation and commencement

1.  These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.

PART 2 Amendment of the Council Tax Reduction (Scotland) Regulations 2012

2.  The Council Tax Reduction (Scotland) Regulations 2012(1) are amended in accordance with regulations 3 to 10.

Uprating

3.  In regulation 21 (applicable amount)(2), in paragraph (f) after “any” insert “transitional family premium determined in accordance with regulation 23A (transitional family premium) and of any”.

4.  In regulation 22 (applicable amount: polygamous marriages)(3), in paragraph (g) after “any” insert “transitional family premium determined in accordance with regulation 23A (transitional family premium) and of any”.

5.  After regulation 22 insert—

“Transitional family premium

22A.   Where an applicant is entitled to an amount by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 2016 (“a transitional family premium”)(4), that amount is—

(a) £22.20 if that is the amount the applicant was entitled to on 31 March 2020, and

(b) in all other cases, £17.60.”.

6.  In regulation 23 (applicable amount: persons who have an award of universal credit), in paragraph (2A)(5)—

(a) in sub-paragraph (b) for “£16.73” substitute “£17.07”, and

(b) in sub-paragraph (c) for “£53.47” substitute “£54.32”.

7.  In regulation 67 (non-dependant deductions)(6)—

(a) in paragraph (1)—

(i) in sub-paragraph (a) for “£12.55” substitute “£12.80”, and

(ii) in sub-paragraph (b) for “£4.15” substitute “£4.25”, and

(b) in paragraph (2)—

(i) in sub-paragraph (a) for “£209.00” substitute “£213.00”,

(ii) in sub-paragraph (b) for—

(aa) “£209.00” substitute “£213.00”,

(bb) “£363.00” substitute “£370.00”, and

(cc) “£8.30” substitute “£8.45”, and

(iii) in sub-paragraph (c) for—

(aa) “£363.00” substitute “£370.00”,

(bb) “£451.00” substitute “£458.00”, and

(cc) “£10.50” substitute “£10.70”.

8.  In schedule 1 (applicable amount)(7)—

(a) in the table in paragraph 1 (applicable amount for the purposes of regulations 21(a) and 22(a) and (b)), for—

(i) “£73.10” in each place where it occurs substitute “£74.35”,

(ii) “£57.90” substitute “£58.90”, and

(iii) “£114.85” substitute “£116.80”,

(b) in paragraph 3 (applicable amount for the purposes of regulations 21(b) and 22(c)), for “£83.63” in both places where it occurs substitute “£85.34”,

(c) in the table in paragraph 17 (amounts of disability premiums), in the entry—

(i) “Disability premium” for—

(aa) “£34.35” substitute “£34.95”, and

(bb) “£48.95” substitute “£49.80”,

(ii) “Severe disability premium” for—

(aa) “£65.85” in both places where it occurs substitute “£66.95”, and

(bb) “£131.70” substitute “£133.90”,

(iii) “Disabled child premium” for “£64.19” substitute “£65.52”,

(iv) “Carer premium” for “£36.85” substitute “£37.50”, and

(v) “Enhanced disability premium” for—

(aa) “£26.04” substitute “£26.60”,

(bb) “£16.80” substitute “£17.10”, and

(cc) “£24.10” substitute “£24.50”,

(d) in paragraph 23 (amount of work-related activity component), for “£29.05” substitute “£29.55”, and

(e) in paragraph 24 (amount of support component), for “£38.55” substitute “£39.20”.

9.  In schedule 2 (amount of alternative maximum council tax reduction), in the table in paragraph 1(8)—

(a) in entry (b)(i) for “£205.00” substitute “£209.00”, and

(b) in entry (b)(ii) for—

(i) “£205.00” substitute “£209.00”, and

(ii) “£268.00” substitute “£273.00”.

Disregard of historical child abuse in care discretionary payments

10.  In schedule 5 (capital to be disregarded), after paragraph 70(9) insert—

“71.   Any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme which the Scottish Ministers set up in respect of cases of historical child abuse in care.”.

PART 3 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

11.  The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(10) are amended in accordance with regulations 12 to 15.

Uprating

12.  In regulation 20 (applicable amount)(11), omit the “and” after paragraph (b) and after paragraph (d) insert—

“, and

(e) the amount of £17.60 if the applicant is entitled to an amount (“a transitional family premium”) by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 2016(12).”.

13.  In regulation 48 (non-dependant deductions)(13)—

(a) in paragraph 1—

(i) in sub-paragraph (a) for “£12.55” substitute “£12.80”, and

(ii) in sub-paragraph (b) for “£4.15” substitute “£4.25”, and

(b) in paragraph 2—

(i) in sub-paragraph (a) for “£209.00” substitute “£213.00”,

(ii) in sub-paragraph (b) for—

(aa) “£209.00” substitute “£213.00”,

(bb) “£363.00” substitute “£370.00”, and

(cc) “£8.30” substitute “£8.45”, and

(iii) in sub-paragraph (c) for—

(aa) “£363.00” substitute “£370.00”,

(bb) “£451.00” substitute “£458.00”, and

(cc) “£10.50” substitute “£10.70”.

14.  In schedule 1 (applicable amount)(14)—

(a) in the table in paragraph 2 (personal allowances)—

(i) in entry (1)(b) for “£181.00” substitute “£187.75”,

(ii) in entry (2)(b) for “£270.60” substitute “£280.85”,

(iii) in entry (4)(a) for “£270.60” substitute “£280.85”, and

(iv) in entry (4)(b) for “£89.60” substitute “£93.10”,

(b) in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£83.63” in both places where it occurs substitute “£85.34”, and

(c) in the table in paragraph 13 (amount of disability premium)—

(i) in entries (1)(a) and (1)(b)(i) for “£65.85” substitute “£66.95”,

(ii) in entry (1)(b)(ii) for “£131.70” substitute “£133.90”,

(iii) in entry (2) for “£26.04” substitute “£26.60”,

(iv) in entry (3) for “£64.19” substitute “£65.52”, and

(v) in entry (4) for “£36.85” substitute “£37.50”.

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

(a) in entry (b)(i) for “£205.00” substitute “£209.00”, and

(b) in entry (b)(ii)—

(i) for “£205.00” substitute “£209.00”, and

(ii) for “£268.00” substitute “£273.00”.

KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

6th February 2020