The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021

Citation and commencement

1.  These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021 and come into force on 25 February 2021.

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 7.

3.  In regulation 2 (interpretation), after the definition of “occupational pension” insert—

““one-off payment of £500 to NHS and social care workers” means the £500 payment to Scotland’s NHS and social care workers announced by the First Minister on 30 November 2020(2),”.

4.  In regulation 26 (calculation of income and capital: persons who have an award of universal credit)(3), at the end of each of paragraphs (2) and (6) insert—

“, but if the calculation or estimate includes any amount of the one-off payment of £500 to NHS and social care workers, that amount must be deducted from the calculation or estimate”.

5.  In regulation 34(2) (earnings of employed earners: exclusions), after sub-paragraph (b) insert—

“(ba) the one-off payment of £500 to NHS and social care workers,”.

6.  In regulation 36(2) (earnings of self-employed earners: exclusions), at the end insert—

“or the one-off payment of £500 to NHS and social care workers”.

7.  In schedule 5 (capital to be disregarded), after paragraph 72 (winter heating assistance payments)(4) insert—

“73.   The one-off payment of £500 to NHS and social care workers.”.

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

8.  The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(5) are amended in accordance with regulations 9 to 12.

9.  In regulation 2(1), after the definition of “official error” insert—

““one-off payment of £500 to NHS and social care workers” means the £500 payment to Scotland’s NHS and social care workers announced by the First Minister on 30 November 2020(6),”.

10.  In regulation 32(2) (earnings of employed earners: exclusions), after sub-paragraph (b) insert—

“(ba) the one-off payment of £500 to NHS and social care workers,”.

11.  In regulation 35(2) (earnings of self-employed earners: exclusions)(7), after sub-paragraph (d) insert—

“(da) the one-off payment of £500 to NHS and social care workers,”.

12.  In schedule 4 (capital disregards), after paragraph 30G (winter heating assistance payments)(8) insert—

“30H.   The one-off payment of £500 to NHS and social care workers.”.

KATE FORBES

A member of the Scottish Government

St Andrew’s House,

Edinburgh

12th January 2021