Amendment of the Council Tax Reduction (Scotland) Regulations 2021

8.—(1) The Council Tax Reduction (Scotland) Regulations 2021(1) are amended in accordance with paragraphs (2) to (5).

(2) In regulation 4 (interpretation) after the definition of “blind” insert—

““carer support payment” means carer’s assistance payable under the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023(2),”.

(3) In regulation 57 (meaning of “unearned income”) after paragraph (1)(b)(iv) insert—

“(iva)carer support payment,”.

(4) In schedule 1 (applicable amount)

(a)in paragraph 5—

(i)in sub-paragraph (4)(b) after “carer’s allowance” insert “or carer support payment”,

(ii)in sub-paragraph (4)(c)—

(aa)after “carer’s allowance” insert “or carer support payment”,

(bb)after “Social Security (Overlapping Benefits) Regulations 1979” insert “or, as the case may be, regulation 16 of the Carer’s Allowance (Carer Support Payment) (Scotland) Regulations 2023(3)”,

(iii)in sub-paragraph (6)(a) after “carer’s allowance” insert “or carer support payment”,

(iv)in sub-paragraph (6)(b) after “carer’s allowance” insert “or carer support payment,”

(v)in sub-paragraph (7)(a) after “carer’s allowance”, in both places where it appears, insert “or carer support payment”,

(vi)in sub-paragraph (7)(b) after “carer’s allowance” insert “or carer support payment”,

(b)in paragraph 6—

(i)in sub-paragraph (1)(a) after “carer’s allowance” insert “or carer support payment”,

(ii)in sub-paragraph (1)(b)—

(aa)after “carer’s allowance” insert “, or carer support payment”,

(bb)after “Social Security (Overlapping Benefits) Regulations 1979” insert “or, as the case may be, regulation 16 of the Carer’s Allowance (Carer Support Payment) (Scotland) Regulations 2023(4)”,

(iii)in sub-paragraph (4)—

(aa)after “carer’s allowance” insert “or carer support payment”, and

(bb)after “whose care the allowance” insert “or payment”,

(c)in paragraph 13—

(i)in sub-paragraph (2)(a)(iii) after “section 70 of the 1992 Act” insert “, carer support payment payable under the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023(5),”,

(ii)in sub-paragraph (2)(b) after “carer’s allowance,”, in both places where it appears, insert “, carer support payment”,

(iii)in sub-paragraph (5)(b) after “carer’s allowance”, in both places where it appears, insert “, carer support payment”,

(iv)in sub-paragraph (6) after “carer’s allowance,” insert “carer support payment,”,

(v)in sub-paragraph (7)—

(aa)after “carer’s allowance” insert “, carer support payment”, and

(bb)after “in receipt of that allowance” insert “, payment”,

(d)in paragraph 17 after “carer’s allowance,”, in both places where it appears, insert “carer support payment,”.

(5) In schedule 3 (sums to be disregarded in the calculation of earnings) in paragraph 6(1)(a) after “carer’s allowance” in both places where it appears, insert “, or carer support payment”.