These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the principal Regulations”).

They increase the amount of non-dependant deductions, personal allowances, family premium, disability premiums and components to be taken into account when calculating entitlement to council tax reduction (regulations 11 and 14(a), (c), (f), (h) and (i)) . They increase the amount of gross income to be taken into account when calculating the amount of alternative maximum council tax reduction (regulation 15).

They amend the definition of “attendance allowance” to take into account the repeal of Schedule 8 to the Social Security Contributions and Benefits Act 1992 (c.4) (regulation 3(b)). They amend paragraph 41 of Schedule 4 to the principal Regulations to take into account the abolition of primary care trusts in England and Wales (regulation 16). They rectify defects in the principal Regulations (regulations 3(a), (c) and (d), 4 to 10, 12, 13 and 14 (other than regulation 14(a), (c), (f), (h) and (i)).