2016 No. 81
The Council Tax Reduction (Scotland) Amendment Regulations 2016
Made
Laid before the Scottish Parliament
Coming into force in accordance with regulation 1
The Scottish Ministers make the following Regulations in exercise of the powers conferred by 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.
PART 1General
Citation and commencementI11
1
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2016.
2
Subject to paragraphs (3) and (4), these Regulations come into force on 1st April 2016.
3
Regulations 5 and 18 come into force on 1st May 2016.
4
Regulations 6 and 19 come into force on 6th April 2016.
Transitional provisionI22
1
Until the date determined in accordance with paragraph (2), the amendments made by regulations 5 and 18 do not apply to a person who, on 30th April 2016, is entitled to a council tax reduction and who is—
a
a member of a family which includes at least one child or young person; or
b
a partner in a polygamous marriage, where that person or another partner of the polygamous marriage is responsible for a child or young person who is a member of the same household.
2
The date is whichever is the sooner of—
a
the date on which sub-paragraph (a) or (b) ceases to apply to the applicant; or
b
the date on which the person makes a new application for a council tax reduction (but for the purposes of this regulation any application that relates to re-assessment of an existing award is not to be regarded as a new application).
3
For the purposes of this regulation “application”, “child”, “council tax reduction”, “family”, “polygamous marriage” and “young person” have the same meaning as in the Council Tax Reduction (Scotland) Regulations 20122 or, as the case may be, the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20123.
PART 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012
I33
The Council Tax Reduction (Scotland) Regulations 2012 are amended in accordance with regulations 4 to 15.
Amendment of references to the Independent Living Fund (2006) and the Scottish Welfare FundI44
1
In regulation 2(1) (interpretation)4—
a
before the definition of “Immigration and Asylum Act” insert—
“ILF Scotland” means the company limited by guarantee under the name ILF Scotland, registered under number SC 500075;
b
omit the definition of “the Independent Living Fund (2006)”; and
c
after the definition of “water charges” insert—
“welfare fund” means any fund maintained by a local authority in terms of section 1 of the Welfare Funds (Scotland) Act 20155;
2
For “the Independent Living Fund (2006)” substitute “ILF Scotland” in each of—
a
regulation 41(4)(a) (payments that are not notional income);
b
regulation 45(6) (payments that are not to be treated as capital);
c
regulation 48(4)(a) (payments that are not notional capital);
d
regulation 67(9)(b) (payments to be disregarded for non-dependant deductions);
e
paragraph 2(b) of Schedule 2 (payments to be disregarded in determining income);
f
paragraph 41(1) and (7) of Schedule 4 (payments to be disregarded in the calculation of income other than earnings); and
g
paragraphs 29(1) and (7) and 38 of Schedule 5 (payments to be disregarded in calculating capital).
3
For regulation 5(8)(c)(ii)(bb) (delay in occupation of a dwelling) substitute—
bb
to a welfare fund for a payment;
4
For “under the Independent Living Fund (2006)” in each of regulation 86(3)(b) and (c) (payments that need not be evidenced) substitute “by ILF Scotland”.
5
In Schedule 4, for paragraph 37(a) (payments to be disregarded in the calculation of income other than earnings) substitute—
a
from a welfare fund;
6
In Schedule 5, for paragraph 25(a) (payments to be disregarded in calculating capital) substitute—
a
from a welfare fund;
Removal of family premiumI55
1
In regulation 21 (applicable amount), omit paragraph (c).
2
In regulation 22 (applicable amount: polygamous marriages), omit paragraph (d).
3
In Schedule 1, omit Part 2 (family premium).
4
In Schedule 3, for paragraph 18(2)(b)(ii)(bb) (sums to be disregarded in the calculation of earnings) substitute—
bb
the applicant’s family includes at least one child or young person;
5
In Schedule 4, in paragraph 48(1) (sums to be disregarded in the calculation of income other than earnings) for “applicable amount includes an amount by way of family premium calculated under Part 2 of Schedule 1” substitute “family includes at least one child or young person”.
Social Services and Well-being (Wales) Act 2014: consequential amendmentsI66
1
2
In regulation 54(2) (exclusions from calculation of student grant income)—
a
omit “or” following sub-paragraph (h); and
b
at the end of sub-paragraph (i) insert—
; or
j
of higher education bursary for a category 3 or category 4 young person, as defined by section 104(2) of the Social Services and Well-being (Wales) Act 2014, made under section 110 or section 112 of that Act
3
In paragraph 10(1)(a)(v) of Schedule 1 (additional condition for the disability premium)8, at the end insert “or is registered as severely sight impaired in a register kept by a local authority in Wales under section 18(1)(a) of the Social Services and Well-being (Wales) Act 2014”.
4
In Schedule 4 (sums to be disregarded in the calculation of income other than earnings)9—
a
after paragraph 31(d) insert—
da
the person concerned where the payment is for provision of accommodation to meet that person’s needs for care and support arranged pursuant to section 35 or section 36 of the Social Services and Well-being (Wales) Act 2014;
b
in paragraph 32—
i
for “or section 17,” substitute “, section 17,”; and
ii
at the end insert “or sections 37, 38, 109, 110 or 114 of the Social Services and Well-being (Wales) Act 2014, but excluding any payment under that last-mentioned Act that is a direct payment within the meaning of sections 50 to 53 of that Act”;
c
in paragraph 33(1)—
i
for “or section 23C” substitute “, section 23C”; and
ii
after “1989” insert “or section 110 of the Social Services and Well-being (Wales) Act 2014, in each case where that payment is made”; and
d
in paragraph 57, at the end insert “or under sections 50 to 53 of the Social Services and Well-being (Wales) Act 2014 (direct payments)”.
5
In Schedule 5 (capital to be disregarded)10—
a
in paragraph 22—
i
for “or sections 17” substitute “, sections 17”; and
ii
at the end insert “or sections 37, 38, 109, 110 or 114 of the Social Services and Well-being (Wales) Act 2014, but excluding any payment under that last-mentioned Act that is a direct payment within the meaning of sections 50 to 53 of that Act”;
b
in paragraph 23(1)—
i
for “or section 23C” substitute “, section 23C”; and
ii
after “1989” insert “or section 110 of the Social Services and Well-being (Wales) Act 2014, in each case where that payment is made”; and
c
in paragraph 62, after “2001” insert “, sections 50 to 53 of the Social Services and Well-being (Wales) Act 2014 (direct payments)”.
Backdating of claimsI77
In regulation 85(8)(b) and (c) (backdated applications) for “6 months” substitute “one month”.
Kinship careI88
In paragraph 30(a) of Schedule 4 (payments to be disregarded in the calculation of income other than earnings)—
a
omit “or” following head (i); and
b
at the end of head (ii) insert—
; or
iii
article 4(b)(ii), (d)(ii), (e)(ii), (f)(ii) or (g)(ii) of the Kinship Care Assistance (Scotland) Order 2016
Uprating and miscellaneous amendments
I99
In regulation 2(1) (interpretation), in the definition of “the benefit Acts” for “and the Welfare Reform Act” substitute “, the Welfare Reform Act and the Pensions Act 201411”.
I1010
In regulation 26 (calculation of income and capital: persons who have an award of universal credit)12, after paragraph (1) insert—
1A
For the purposes of paragraph (1), any deduction made from an award of universal credit for payment to a third party must be regarded as income of the person or persons awarded universal credit.
I1111
In regulation 38(2)(a) (calculation of deduction of tax and contributions of self-employed earners)—
a
for “11(1)” substitute “11(2)”;
b
for “11(3) substitute “11(8)”; and
c
for “(small earnings exception)” substitute “(small profits threshold)”.
I1212
In regulation 39 (calculation of income other than earnings), 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 (see regulation 26).
I1313
In regulation 67 (non-dependant deductions)13—
a
in paragraph (1)—
i
in sub-paragraph (a) for “£11.70” substitute “£11.80”; and
ii
in sub-paragraph (b) for “£3.85” substitute “£3.90”;
b
in paragraph (2)—
i
in sub-paragraph (a) for “£189.00” substitute “£195.00”;
ii
in sub-paragraph (b) for—
aa
“£189.00” substitute “£195.00”;
bb
“£328.00” substitute “£338.00”; and
cc
“£7.70” substitute “£7.75”;
iii
in sub-paragraph (c) for—
aa
“£328.00” substitute “£338.00”;
bb
“£408.00” substitute “£420.00”; and
cc
“£9.80” substitute “£9.85”; and
c
in paragraph (8)—
i
omit “or” following sub-paragraph (a); and
ii
at the end of sub-paragraph (b) insert—
; or
c
who is entitled to an award of universal credit where the award is calculated on the basis that the non-dependant does not have any earned income, within the meaning given by regulation 52 of the Universal Credit Regulations 2013
I1414
In Schedule 1 (applicable amount)14—
a
in paragraph 11 (severe disability premium)—
i
in sub-paragraph (2)(a)(iii), after “the 1992 Act” insert “, or has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013,”;
ii
in sub-paragraph (2)(b), after “carer’s allowance” in both places where those words appear, insert “, or has an award of universal credit which includes the carer element,”;
iii
in sub-paragraph (5)(b)—
aa
after “carer’s allowance” where it first appears insert “or as having an award of universal credit which includes the carer element”;
bb
after “carer’s allowance” where it second appears insert “or would have an award of universal credit which includes the carer element”;
iv
in sub-paragraph (6), after “carer’s allowance” insert “, or of universal credit which includes the carer element,”;
v
in sub-paragraph (7)—
aa
after “carer’s allowance” insert “or as having an award of universal credit which includes the carer element”;
bb
after “that allowance” insert “or award”; and
b
in the table in paragraph 17 (amounts of disability premiums), in the entry “Severe disability premium”—
i
after “carer’s allowance” where it first appears insert “, or who has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013,”;
ii
after “carer’s allowance” where it second appears insert “or an award of universal credit which includes the carer element”.
I1515
In Schedule 2 (amount of alternative maximum council tax reduction), in the table in paragraph 115—
a
in entry (b)(i) for “£186.00” substitute “£191.00”; and
b
in entry (b)(ii) for—
i
“£186.00” substitute “£191.00”;
ii
“£242.00” substitute “£249.00”.
PART 3Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
I1616
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 17 to 27.
Amendment of references to the Independent Living Fund (2006) and the Scottish Welfare FundI1717
1
In regulation 2(1) (interpretation)16—
a
after the definition of “housing benefit” insert
“ILF Scotland” means the company limited by guarantee under the name ILF Scotland, registered under number SC 500075;
b
omit the definition of “the Independent Living Fund (2006)”; and
c
after the definition of “war widower’s pension” insert—
“welfare fund” means any fund maintained by a local authority in terms of section 1 of the Welfare Funds (Scotland) Act 2015;
2
For “the Independent Living Fund (2006)” substitute “ILF Scotland” in each of—
a
regulation 48(9)(b) (payments to be disregarded for non-dependant deductions);
b
paragraph 16(1)(b) and (6) of Schedule 4 (payments to be disregarded in calculating capital); and
c
paragraph 2(b) of Schedule 5 (payments to be disregarded in calculating income for the purpose of regulation 56).
3
For regulation 5(8)(c)(ii)(bb) (delay in occupation of a dwelling) substitute—
bb
to a welfare fund for a payment;
4
For regulation 27(1)(j)(xi)(aa) (payments that are income) substitute—
aa
from a welfare fund;
5
For “under the Independent Living Fund (2006)” in each of regulation 66(3)(b) and (c) (payments that need not be evidenced) substitute “by ILF Scotland”.
Removal of family premiumI1818
1
In regulation 20 (applicable amount), omit paragraph (c).
2
In Schedule 1, omit Part 2 (family premium).
3
In Schedule 2, for paragraph 10(2)(b)(ii)(bb) (sums to be disregarded in the calculation of earnings) substitute—
bb
the applicant’s family includes at least one child or young person;
4
In Schedule 3, in paragraph 19(1) (sums to be disregarded in the calculation of income other than earnings) for “applicable amount includes an amount by way of family premium under paragraph 4 of Schedule 1” substitute “family includes at least one child or young person”.
Social Services and Well-being (Wales) Act 2014: consequential amendmentsI1919
1
2
In regulation 35(2)(d) (earnings of self-employed earners)19, after sub-paragraph (iv) insert—
iva
the relevant person where the payment is for provision of accommodation to meet that person’s needs for care and support arranged pursuant to section 35 or section 36 of the Social Services and Well-being (Wales) Act 2014;
3
In paragraph 7(4) of Schedule 1 (severe disability premium)20, at the end insert “or is registered as severely sight impaired in a register kept by a local authority in Wales under section 18(1)(a) of the Social Services and Well-being (Wales) Act 2014”.
4
In paragraph 5(1)(b) of Schedule 2 (sums to be disregarded in the calculation of earnings)21, at the end insert “or is registered as severely sight impaired in a register kept by a local authority in Wales under section 18(1)(a) of the Social Services and Well-being (Wales) Act 2014”.
5
In paragraph 29 of Schedule 4 (capital disregards)22, at the end insert “or under sections 50 to 53 of the Social Services and Well-being (Wales) Act 2014 (direct payments)”.
Kinship careI2020
In regulation 35 (earnings of self-employed earners), after paragraph (2)(b)(i) insert—
ia
article 4(b)(ii), (d)(ii), (e)(ii), (f)(ii) or (g)(ii) of the Kinship Care Assistance (Scotland) Order 2016;
Uprating and miscellaneous amendments
I2121
In regulation 2(1) (interpretation), in the definition of “the benefit Acts”23 after “Act 2012,” insert “the Pensions Act 2014,”.
I2222
In regulation 37(2)(a) (calculation of deduction of tax and contributions of self-employed earners)—
a
for “11(1)” substitute “11(2)”;
b
for “11(3) substitute “11(8)”; and
c
for “(small earnings exception)” substitute “(small profits threshold)”.
I2323
In regulation 48 (non-dependant deductions)24—
a
in paragraph (1)—
i
in sub-paragraph (a) for “£11.70” substitute “£11.80”; and
ii
in sub-paragraph (b) for “£3.85” substitute “£3.90”;
b
in paragraph (2)—
i
in sub-paragraph (a) for “£189.00” substitute “£195.00”;
ii
in sub-paragraph (b) for—
aa
“£189.00” substitute “£195.00”;
bb
“£328.00” substitute “£338.00”; and
cc
“£7.70” substitute “£7.75”; and
iii
in sub-paragraph (c) for—
aa
“£328.00” substitute “£338.00”;
bb
“£408.00” substitute “£420.00”;
cc
“£9.80” substitute “£9.85”; and
c
in paragraph (8)—
i
omit “or” following sub-paragraph (a); and
ii
after sub-paragraph (b) insert—
; or
c
who is entitled to an award of universal credit where the award is calculated on the basis that the non-dependant does not have any earned income, within the meaning given by regulation 52 of the Universal Credit Regulations 2013.
I2424
In Schedule 1 (applicable amount)25—
a
in the table in paragraph 2 (personal allowances)—
i
in entry (1)(a) for “£151.20” substitute “£155.60”;
ii
in entry (1)(b) for “£166.05” substitute “£168.70”;
iii
in entry (2)(a) for “£230.85” substitute “£237.55”;
iv
in entry (2)(b) for “£248.30” substitute “£252.30”;
v
in entry (3)(a) for “£230.85” substitute “£237.55”;
vi
in entry (3)(b) for “£79.65” substitute “£81.95”;
vii
in entry (4)(a) for “£248.30” substitute “£252.30”; and
viii
in entry (4)(b) for “£82.25” substitute “£83.60”;
b
in paragraph 7 (severe disability premium)—
i
in sub-paragraph (2)(a)(iii), for “entitled to, and in receipt of, a carer’s allowance” substitute “in receipt of a carer’s allowance under section 70 of the 1992 Act, or has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013,”;
ii
in sub-paragraph (2)(b), after “carer’s allowance” in both places where those words appear, insert “, or has an award of universal credit which includes the carer element,”;
iii
in sub-paragraph (7)(b)—
aa
after “carer’s allowance” where it first appears insert “or as having an award of universal credit which includes the carer element”;
bb
for “in respect of whose care the care allowance was awarded” substitute “being cared for”;
cc
after “carer’s allowance” where it second appears insert “or would have an award of universal credit which includes the carer element”;
iv
in sub-paragraph (8)(a), after “carer’s allowance” insert “, or of universal credit which includes the carer element,”;
v
in sub-paragraph (8)(b)—
aa
after “carer’s allowance” insert “or as having an award of universal credit which includes the carer element”;
bb
after “that allowance” insert “or award”; and
c
in the table in paragraph 13 (amount of disability premium), in entry (1) (severe disability premium)—
i
after “carer’s allowance” where it first appears insert “, or who has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013,”; and
ii
after “carer’s allowance” where it second appears insert “or an award of universal credit which includes the carer element”.
I2525
In Schedule 3 (sums to be disregarded in the calculation of income other than earnings), after paragraph 18 insert—
18A
1
Any payment made in respect of a person who is a member of the applicant’s family—
a
b
which is a payment made by a local authority in pursuance of section 50 of the Children Act 197528 (payments towards maintenance of children) or section 15(1) of, and paragraph 15 of Schedule 1 to, the Children Act 198929 (local authority contribution to a child’s maintenance where the child is living with a person as a result of a residence order);
c
which is a payment made by an authority, as defined in article 2 of the Children (Northern Ireland) Order 199530, in pursuance of article 15 of, and paragraph 17 of Schedule 1 to, that Order (contribution by an authority to child’s maintenance); or
d
in accordance with regulations made pursuant to section 14F of the Children Act 198931 (special guardianship support services).
2
Any payment, other than a payment to which sub-paragraph (1)(a) applies, made to the applicant pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002.
18B
Any payment made by a local authority in accordance with section 12 of the Social Work (Scotland) Act 196832 (general social welfare services of local authorities), section 22 of the Children (Scotland) Act 199533 (promotion of welfare of children in need) or section 17 of the Children Act 198934 (provision of services for children in need, their families and others).
I2626
In Part 1 of Schedule 4 (capital to be disregarded)—
a
in paragraph 2135—
i
omit “or” following sub-paragraph (2)(n); and
ii
after sub-paragraph (2)(o) insert—
; or
p
universal credit
b
after paragraph 30 insert—
30A
Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the 1992 Act or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to—
a
except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum; or
b
the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension or benefit.
I2727
In Schedule 5 (amount of alternative maximum council tax reduction), in the table in paragraph 136—
a
in entry (b)(i) for “£186.00” substitute “£191.00”; and
b
in entry (b)(ii)—
i
for “£186.00” substitute “£191.00”;
ii
for “£242.00” substitute “£249.00”.
(This note is not part of the Regulations)