The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023

General amendments

6.  In regulation 16(6) (persons not entitled to council tax reduction: persons treated as not being in Great Britain)—

(a) in sub-paragraph (f), omit from “where that leave is” to the end of that sub-paragraph,

(b) at the end of sub-paragraph (k), omit “or”,

(c) in sub-paragraph (l) for “(f)(iv)” substitute “(f)”,

(d) at the end of sub-paragraph (l) insert—

“, or

(m) a person in Great Britain who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and—

(i) has been granted leave in accordance with the rules referred to in sub-paragraph (f), or

(ii) has a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971(1) or, in accordance with section 3ZA of that Act(2), does not require a right of abode”.

(1)

Section 2 was amended by section 39(2) of the British Nationality Act 1981 (c. 61) and S.I. 2019/745.

(2)

Section 3ZA was inserted by section 2(2) of the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (c. 20).