The Council Tax Reduction (Scotland) Regulations 2021

CHAPTER 2 Notification of change of circumstances

Duty to notify changes of circumstances

31.—(1) Subject to paragraphs (3) and (4) and regulation 32 (alternative means of notifying changes of circumstances), if at any time between the making of an application and it being determined or during a period of entitlement to council tax reduction, there is a change of circumstances which an applicant might reasonably be expected to know might affect entitlement to council tax reduction that applicant must notify that change of circumstances by giving notice to the relevant authority—

(a) in writing, or

(b) by telephone—

(i) where the relevant authority has published a telephone number for that purpose or for the purposes of regulation 25 (telephone applications), unless the authority determines that in any particular case, or class of case, notification of a change of circumstances may not be given by telephone, or

(ii) in any case, or class of case, where the relevant authority determines that notice of a change of circumstances may be given by telephone, or

(c) by any other means the relevant authority agrees to in any particular case.

(2) Subject to paragraph (3), the duty imposed by paragraph (1) does not extend to notifying changes—

(a) in the amount of council tax payable to the relevant authority,

(b) in the age of the applicant or of any member of the applicant’s family,

(c) to these Regulations,

(d) in the case of an applicant who has an award of a qualifying income‑related benefit, in circumstances which affect the amount of the award but not the amount of council tax reduction to which the applicant is or would be entitled, or

(e) in the case of an applicant who has an award of universal credit, in circumstances where the relevant authority will be made aware of the change of circumstances by the Secretary of State.

(3) Notwithstanding paragraph (2)(b), (d) or (e) an applicant is required by paragraph (1) to notify the relevant authority of—

(a) any change in the composition of the applicant’s family arising from the fact that a person who was a member of the family is now no longer a member of the family because that person ceased to be a child or young person, or

(b) the cessation of entitlement to universal credit or a qualifying income-related benefit.

(4) Where the amount of council tax reduction is the second adult rebate applicable to the applicant calculated in accordance with regulation 91 (second adult rebate), the applicant is under a duty to give written notice to the relevant authority of—

(a) changes which occur—

(i) in the number of adults in the dwelling, or

(ii) in those adults’ total gross incomes,

which might reasonably be expected to change the applicant’s entitlement to council tax reduction,

(b) where any of the adults in the dwelling ceases to be in receipt of—

(i) state pension credit,

(ii) universal credit, or

(iii) a qualifying income-related benefit,

the date when this occurs.

Alternative means of notifying changes of circumstances

32.  Where a change of circumstances described in regulation 31(1) (duty to notify changes of circumstances) is a birth or death the relevant authority may determine for a particular class of case that the duty in that regulation to notify a change of circumstances may be discharged by personal attendance at an office specified by that authority.