2013 No. 287
The Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 19921 and all other powers enabling them to do so.
Citation and commencementI11
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013 and come into force on 25th November 2013.
Amendment of the Council Tax Reduction (Scotland) Regulations 2012
I22
The Council Tax Reduction (Scotland) Regulations 20122 are amended in accordance with regulations 3 to 11.
I33
In regulation 2(1) (interpretation)3—
a
in the definition of “child”, at the end insert—
and where section 145A of the 1992 Act4 (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)—
- a
references in these Regulations to a child include the child in respect of whom there is entitlement under that section; and
- b
for the purposes of these Regulations the circumstances pertaining to the child at the date of their death are deemed to continue throughout that period
b
omit the definitions of “child care costs element” and “housing costs element”.
I44
In regulation 4 (young persons)5, after paragraph (2) insert—
3
Where section 145A of the 1992 Act6 (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)—
a
references in these Regulations to a young person include the young person in respect of whom there is entitlement under that section; and
b
for the purposes of these Regulations the circumstances pertaining to the young person at the date of their death are deemed to continue throughout that period.
I55
In regulation 12(1)(b) (application of the Regulations), after “income support,” insert “universal credit,”.
I66
In regulation 23 (applicable amount: persons who have an award of universal credit)7—
a
in paragraph (1) for “adjustments described in paragraphs (2) (if applicable) and” substitute “adjustment described in paragraph”; and
b
omit paragraph (2).
I77
In regulation 26 (calculation of income and capital: persons who have an award of universal credit)—
a
in paragraph (2) after “Secretary of State” insert “to convert it into a weekly amount using the adjustment set out in regulation 23(2A) and must then further modify the weekly amount”;
b
for paragraph (2)(a) substitute—
a
as income, the amount of any universal credit payable converted into a weekly amount using the adjustment set out in regulation 23(2A);
c
omit sub-paragraphs (b), (c) and (d) of paragraph (2); and
d
omit paragraph (3).
I88
In regulation 28 (treatment of child care charges)8—
a
at the start of paragraph (1) insert “Subject to paragraph (1A),”; and
b
after paragraph (1) insert—
1A
This regulation does not apply where an applicant or an applicant’s partner has, or the partners jointly have, an award of universal credit.
I99
In the heading to regulation 32, omit “working”.
I1010
In regulation 32 (calculation of average weekly income from tax credits)—
a
in paragraph (1) after “working tax credit” insert “or child tax credit”;
b
in paragraph (2) omit “Where this regulation applies,”; and
c
in paragraphs (2) and (3) for “a working” substitute “that”.
I1111
In paragraph 1 (amount of alternative maximum council tax reduction)9 of Schedule 2, in item (a) in column (1) in the table omit “or in receipt of universal credit”.
Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
I1212
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 201210 are amended in accordance with regulations 13 to 18.
I1313
In regulation 2(1) (interpretation)—
a
in the definition of “child”, at the end insert—
and where section 145A of the 1992 Act11 (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)—
- a
references in these Regulations to a child include the child in respect of whom there is entitlement under that section; and
- b
for the purposes of these Regulations the circumstances pertaining to the child at the date of their death are deemed to continue throughout that period
b
after the definition of “the Trusts” insert—
“universal credit” has the meaning given by section 1 of the Welfare Reform Act 201212;
I1414
In regulation 4 (young persons)13, after paragraph (2) insert—
3
Where section 145A of the 1992 Act14 (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)—
a
references in these Regulations to a young person include the young person in respect of whom there is entitlement under that section; and
b
for the purposes of these Regulations the circumstances pertaining to the young person at the date of their death are deemed to continue throughout that period.
I1515
In regulation 12(2) (application of the Regulations), after “income support,” insert “universal credit,”.
I1616
In the heading to regulation 30, omit “working”.
I1717
In regulation 30 (calculation of average weekly income from tax credits)—
a
in paragraph (1) after “working tax credit” insert “or child tax credit”;
b
in paragraph (2) omit “Where this regulation applies,”; and
c
in paragraphs (2) and (3) for “a working” substitute “that”.
I1818
In paragraph 1 (amount of alternative maximum council tax reduction)15 of Schedule 5, in item (a) in column (1) in the table omit “or in receipt of universal credit”.
(This note is not part of the Regulations)