The Council Tax Reduction (Scotland) Amendment Regulations 2022

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

27.  The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(1) are amended in accordance with regulations 28 to 33.

General amendment

28.  In paragraph 8 of schedule 1 (applicable amount: enhanced disability premium)—

(a) in head (c)(2) of sub-paragraph (1), omit from “, or would be payable” to “2021,”,

(b) omit sub-paragraphs (3) and (4)(3).

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

(a) in entry (a)(4) after “income-related employment and support allowance” insert “, universal credit with no earned income,” ,

(b) in entry (b)(5) after “income-related employment and support allowance” insert “, universal credit with no earned income,”,

(c) in entry ( c ) after “income-related employment and support allowance” insert “, universal credit with no earned income,”.

Uprating

30.  In regulation 20 (applicable amount)(6), in paragraph (e) for “£17.65” substitute “£17.85”.

31.  In regulation 48 (non-dependant deductions)(7)—

(a) in paragraph (1)—

(i) in sub-paragraph (a) for “£12.90” substitute “£13.30”, and

(ii) in sub-paragraph (b) for “£4.30” substitute “£4.45”,

(b) in paragraph (2)—

(i) in sub-paragraph (a) for “£213.00” substitute “£228.00”,

(ii) in sub-paragraph (b) for—

(aa) “£213.00” substitute “£228.00”,

(bb) “£370.00” substitute “£396.00”, and

(cc) “£8.50” substitute “£8.80”, and

(iii) in sub-paragraph ( c ) for—

(aa) “£370.00” substitute “£396.00”,

(bb) “£458.00” substitute “£490.00”, and

(cc) “£10.80” substitute “£11.15”.

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

(a) in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—

(i) in entry 1(b) for “£191.15” substitute “£197.10”,

(ii) in entry (2)(b) for “£286.05” substitute “£294.90”,

(iii) in entry (4)(a) for “£286.05” substitute “£294.90”, and

(iv) in entry (4)(b) for “£94.90” substitute “£97.80”,

(b) in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£85.75” in both places where it occurs substitute “£88.50”, and

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

(i) in entries (1)(a) and (1)(b)(i) for “£67.30” substitute “£69.40”,

(ii) in entry 1(b)(ii) for “£134.60” substitute “£138.80”,

(iii) in entry (2) for “£26.67” substitute “£27.44”,

(iv) in entry (3) for “£65.94” substitute “£68.04”, and

(v) in entry (4) for “£37.70” substitute “£38.85”.

33.  In schedule 5 (amount of alternative maximum council tax reduction)(9), in the table in paragraph 1—

(a) in entry (b)(i) for “£209.00” substitute “£224.00”, and

(b) in entry (b)(ii)—

(i) for “£209.00” substitute “£224.00”, and

(ii) for “£273.00” substitute “£292.00”.

(1)

S.S.I. 2012/319, relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2016/253, S.S.I. 2017/41, S.S.I. 2018/69 and S.S.I. 2019/29, S.S.I. 2020/25 and S.S.I. 2021/51.

(2)

Head (c) was inserted by S.S.I. 2021/73.

(3)

Sub-paragraphs (3) and (4) were inserted by S.S.I. 2021/122.

(4)

Sub-paragraph (a) was amended by S.S.I. 2013/287.

(5)

Sub-paragraph (b) was amended by S.S.I. 2020/25.

(6)

Regulation 20 was amended by S.S.I. 2016/81, S.S.I. 2020/25 and S.S.I. 2021/51.

(7)

Regulation 48 was relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41, S.S.I. 2018/69, S.S.I. 2019/29, S.S.I. 2020/25 and S.S.I. 2021/51.

(8)

Schedule 1 was relevantly amended by S.S.I. 2013/49, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2016/253, S.S.I. 2017/41, S.S.I. 2018/69, S.S.I. 2019/29, S.S.I, 2020/25 and S.S.I. 2021/51.

(9)

Schedule 5 was relevantly amended by S.S.I. 2013/287 and S.S.I. 2020/25.