The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 M1 and all other powers enabling them to do so.
Citation and commencement1.
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018 and come into force on 27th October 2018.
Amendment of the Council Tax Reduction (Scotland) Regulations 2012F12.
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F13.
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F14.
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Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20125.
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 M2 are amended in accordance with regulations 6 and 7.
6.
In regulation 27(1)(j) (meaning of “income”)—
(a)
omit “and” where it occurs after head (xix); and
(b)
“; and
(xxi)
carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018 ”.M3
7.
In paragraph 21(2) of schedule 4 (capital disregards)—
(a)
omit “or” where it occurs after head (o); and
(b)
“; or
(q)
carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018”.
St Andrew's House,
Edinburgh
(This note is not part of the Regulations)
These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 to ensure that carer's allowance supplement is not to be taken into account in the calculation of income and any payment of arrears will be ignored for a period of 12 months from the date of receipt of the payment in the calculation of capital.