2012 No. 303
The Council Tax Reduction (Scotland) Regulations 2012
Made
Laid before the Scottish Parliament
Coming into force
1992 c.14. Section 80 was amended by paragraph 176 of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).
PART 1General
Citation and commencementF161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation2
F161
F16...
F16
...“the 1992 Act” means the Social Security Contributions and Benefits Act 1992F2;F16
...“local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994F3;F16
...“self-employed earner” has the meaning given by section 2(1)(b) of the 1992 Act (categories of earners);F16
...“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;F16
...
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-dependantsF163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Young personsF164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Occupation of a dwelling as a homeF165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Remunerative workF166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2Families
Entitlement of only one member of a familyF167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Couples: polygamous marriagesF168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicant in receipt of income-related benefitF169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Responsibility for another personF1610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Membership of a householdF1611
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3Application of the Regulations
ApplicationF1612
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prescribed yearsF1613
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4Entitlement to council tax reduction
Conditions of entitlement to council tax reductionF1614
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions of entitlement to council tax reduction – dwellings in bands E to HF1614A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: absenteesF1615
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: persons treated as not being in Great BritainF1616
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons treated as being in Great BritainF1617
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Temporary absence from Great BritainF1618
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: persons subject to immigration controlF1619
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons not entitled to council tax reduction: studentsF1620
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-recovery of council tax arrears caused by official errorF1620A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5Applicable amount
Applicable amountF1621
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable amount: polygamous marriages.F1622
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transitional family premiumF1622A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable amount: persons who have an award of universal creditF1623
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 6Income and capital
CHAPTER 1General
Calculation of income and capital of members of applicant's family and of a polygamous marriageF1624
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Circumstances in which capital and income of non-dependant is to be treated as applicant'sF1625
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2Income and capital where there is an award of universal credit
Calculation of income and capital: persons who have an award of universal creditF1626
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3Income
Calculation of income on a weekly basisF1627
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of child care chargesF1628
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Average weekly earnings of employed earnersF1629
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Average weekly earnings of self-employed earnersF1630
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Average weekly income other than earningsF1631
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of average weekly income from ... tax creditsF1632
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of weekly incomeF1633
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4Employed earners
Earnings of employed earnersF1634
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of net earnings of employed earnersF1635
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5Self-employed earners
Earnings of self-employed earnersF1636
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of net profit of self-employed earnersC137
1
For the purposes of regulation 30 (average weekly earnings of self-employed earners) the earnings of an applicant to be taken into account are—
a
in the case of a self-employed earner who is engaged in employment on that earner's own account, the net profit derived from that employment;
b
in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners' Benefits) Regulations 1975 F4, that earner's share of the net profit derived from that employment, less—
i
an amount in respect of income tax and social security contributions payable under the 1992 Act calculated in accordance with regulation 38 (deduction of tax and contributions for self-employed earners); and
ii
one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
2
Any sum, where applicable, specified in Schedule 3 is to be disregarded when calculating a self-employed earner's net profit.
3
For the purposes of paragraph (1)(a) the net profit of the employment is, except where paragraph (9) applies, to be calculated by taking into account the earnings of the employment over the assessment period less—
a
subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of that employment;
b
an amount in respect of—
i
income tax; and
ii
social security contributions payable under the 1992 Act; and
c
one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
4
For the purposes of paragraph (1)(b) the net profit of the employment is to be calculated by taking into account the earnings of the employment over the assessment period less, subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of the employment.
5
Subject to paragraph (6), no deduction is to be made under paragraph (3)(a) or (4), in respect of—
a
any capital expenditure;
b
the depreciation of any capital asset;
c
any sum employed or intended to be employed in the setting up or expansion of the employment;
d
any loss incurred before the beginning of the assessment period;
e
the repayment of capital on any loan taken out for the purposes of the employment;
f
any expenses incurred in providing business entertainment; or
g
any debts, except bad debts proved to be bad, but this sub-paragraph does not apply to any expenses incurred in the recovery of a debt.
6
A deduction is to be made under paragraph (3)(a) or (4) in respect of the repayment of capital on any loan used for—
a
the replacement in the course of business of equipment or machinery; and
b
the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.
7
The relevant authority is to refuse to make a deduction in respect of any expenses under paragraph (3)(a) or (4) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.
8
For the avoidance of doubt—
a
a deduction is not to be made under paragraph (3)(a) or (4) in respect of any sum unless it has been expended for the purposes of the employment;
b
a deduction is to be made under paragraph (3)(a) or (4) in respect of—
i
the excess of any value added tax paid over value added tax received in the assessment period;
ii
any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair; and
iii
any payment of interest on a loan taken out for the purposes of the employment.
9
Where an applicant is engaged in employment as a child minder the net profit of the employment is to be one-third of the earnings of that employment, less—
a
an amount in respect of—
i
income tax; and
ii
social security contributions payable under the 1992 Act;
calculated in accordance with regulation 38 (deduction of tax and contributions of self-employed earners); and
b
one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
10
For the avoidance of doubt where an applicant is engaged in employment as a self-employed earner and is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of those employments is not to be offset against earnings in any other of the applicant's employments.
11
The amount in respect of any qualifying premium is to be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period, and for the purposes of this regulation the daily amount of the qualifying premium is to be determined—
a
where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365; and
b
in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.
12
In this regulation “qualifying premium” means any premium which is payable periodically in respect of a personal pension scheme and is payable on or after the date of the application.
Deduction of tax and contributions of self-employed earnersC138
1
The amount to be deducted in respect of income tax under regulation 37(1)(b)(i), (3)(b)(i) or (9)(a)(i) (calculation of net profit of self-employed earners) is to be calculated on the basis of the amount of chargeable income and as if that income was assessable to income tax at the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 35(1) of the Income Tax Act 2007 (personal allowance for those aged under 65) as is appropriate to the applicant's circumstances, but, if the assessment period is less than one year the earnings to which the basic rate of tax is to be applied and the amount of the personal reliefs deductible under this paragraph are to be calculated on a pro rata basis.
2
The amount to be deducted in respect of social security contributions under regulation 37(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) is the total of—
a
the amount of Class 2 contributions payable under section F1011(2) or, as the case may be, F1111(8) of the 1992 Act F5 at the rate applicable to the assessment period except where the applicant's chargeable income is F18equal to or less than the amount specified in F19section 11(4)(a) of that Act F6F12(F17lower profits threshold) for the tax year applicable to the assessment period, but if the assessment period is less than one year, the amount specified for that tax year is to be reduced pro rata; and
b
the amount of Class 4 contributions (if any) which would be payable under section 15 of the 1992 Act F7 (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period, but if the assessment period is less than one year those limits are to be reduced pro rata.
3
In this regulation “chargeable income” means—
a
except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under regulation 37(3)(a) or, as the case may be, (4); and
b
in the case of employment as a child minder, one-third of the earnings of that employment.
CHAPTER 6Other income
Calculation of income other than earningsF1639
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital treated as incomeF1640
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional incomeF1641
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 7Capital
Capital limitF1642
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of capitalF1643
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disregard of capital of child and young personF1644
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income treated as capitalF1645
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of capital in the United KingdomF1646
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of capital outside the United KingdomF1647
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notional capitalF1648
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Diminishing notional capitalF1649
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital jointly heldF1650
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of tariff income from capitalF1651
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 7Students
CHAPTER 1General
Interpretation: studentsF1652
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of studentsF1653
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2Income
Calculation of grant incomeF1654
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of covenant income where a contribution is assessedF1655
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Covenant income where no grant income or no contribution is assessedF1656
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relationship with amounts to be disregarded under Schedule 4F1657
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other amounts to be disregardedF1658
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of student loansF1659
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of fee loansF1660
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of payments from access fundsF1661
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disregard of contributionF1662
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Further disregard of student's incomeF1663
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income treated as capitalF1664
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disregard of changes occurring during summer vacationF1665
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 8Amount of reduction
Maximum council tax reductionF1666
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-dependant deductionsF1667
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reductionF1668
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duration of period of entitlement to extended council tax reductionF1669
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of extended council tax reductionF1670
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reduction: moversF1671
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relationship between council tax reduction and extended council tax reductionF1672
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reduction (qualifying contributory benefits)F1673
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duration of extended council tax reduction (qualifying contributory benefits)F1674
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of extended council tax reduction (qualifying contributory benefits)F1675
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended council tax reduction (qualifying contributory benefits): moversF1676
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)F1677
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alternative maximum council tax reductionF1678
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Residents of a dwelling to whom regulation 14(6) does not applyF1679
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 9Effective date
Date on which entitlement is to beginF1680
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date on which a change of circumstances is to take effectF1681
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 10Applications
Who may applyF1682
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Written applicationsF1683
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone applicationsF1684
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date on which an application is madeF1685
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evidence and informationF1686
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of applicationsF1687
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Withdrawal of applicationsF1688
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 11Notification of changes of circumstances
Duty to notify changes of circumstancesF1689
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alternative means of notifying changes of circumstancesF1690
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 11AReviews
Review of determination on an applicationF1690A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Request for further reviewF1690B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Panel to conduct further reviewsF1690C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conduct of further reviewsF1690D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 12Electronic communications
Sending documents by electronic communicationF1691
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 13Consequential and transitional provisions
Transitional provisionF1692
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Savings provisionF1693
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Consequential amendmentsF1694
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 1Applicable amount
PART 1Personal Allowances
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2Family Premium
F144
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3Disability premiums
F165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disability premiumF169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional condition for the disability premiumF1610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Severe disability premiumF1611
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enhanced disability premiumF1612
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disabled child premiumF1613
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Carer premiumF1614
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons in receipt of concessionary paymentsF1615
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Persons in receipt of benefit for anotherF1616
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4Amounts of disability premiums
F1617
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5Components
ComponentsF1618
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1619
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1620
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Work-related activity componentF1621
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Support componentF1622
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of componentsF1623
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1624
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 6Transitional addition
F1625
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1626
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1627
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of transitional additionF1628
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1629
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation of Part 6F1630
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2Amount of alternative maximum council tax reduction
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3Sums to be disregarded in the calculation of earnings
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1611
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1612
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1613
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1614
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1615
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1616
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1617
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1618
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1619
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 4Sums to be disregarded in the calculation of income other than earnings
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1611
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1612
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1613
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1614
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1615
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1616
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1617
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1618
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1619
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1620
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1620A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1621
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1622
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1623
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1624
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1625
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1626
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1627
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1628
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1629
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1630
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1631
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1632
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1633
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1634
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1635
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1636
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
A crisis payment made for the purpose of meeting an immediate short term need or a payment made for the purpose of meeting a need for community care—
F13a
from a welfare fund;
F15aa
by a local authority in exercise of the power in section 20 of the Local Government in Scotland Act 2003 (power to advance well-being) and using funds provided by the Scottish Ministers,
b
by a local authority in exercise of the power in section 1 of the Localism Act 2011 F8 (local authority's general power of competence) and using funds provided by the Secretary of State, and in this sub-paragraph local authority means a local authority within the meaning of section 8 of that Act; or
c
by, or on behalf of, the Welsh Ministers in exercise of the power in section 60 of the Government of Wales Act 2006 F9 (promotion etc. of well-being).
38
Any payment under Part 10 of the 1992 Act (Christmas bonus for pensioners).
F1639
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1640
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1641
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1642
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1643
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1644
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1645
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1646
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1647
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1648
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1649
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1650
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1651
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1652
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1653
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1654
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1655
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1656
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1657
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1658
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1659
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1660
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1661
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1662
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1663
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1664
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1665
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1666
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1667
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1668
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1669
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1670
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1671
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 5Capital to be disregarded
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1611
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1611A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1612
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1613
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1614
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1615
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1616
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1617
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1618
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1619
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1620
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1621
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1622
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1623
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1624
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1625
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1626
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1627
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1628
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1629
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1630
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1631
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1632
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1633
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1634
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1635
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1636
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1637
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1638
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1639
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1640
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1641
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1642
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1643
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1644
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1645
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1646
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1647
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1648
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1649
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1650
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1651
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1652
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1653
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1654
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1655
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1656
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1657
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1658
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1659
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1660
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1661
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1662
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1663
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1664
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1665
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1666
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1667
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1668
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1669
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1670
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1671
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1672
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1673
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1674
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1675
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 6Savings provisions
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
InterpretationF163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 7Consequential amendments
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations revoked (except regs. 2 (in part), 37, 38, sch. 4 paras. 37, 38) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 6 (with regs. 2, 97-101)