2019 No. 29

Council Tax

The Council Tax Reduction (Scotland) Amendment Regulations 2019
Made
6th February 2019
Laid before the Scottish Parliament
8th February 2019
Coming into force
1st April 2019
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 and all other powers enabling them to do so.
PART 1

General

Citation and commencement
1
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2019 and come into force on 1 April 2019.
PART 2

Amendment of the Council Tax Reduction (Scotland) Regulations 2012
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-recovery of council tax arrears caused by official error
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Uprating
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of schedule 4
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments of schedule 5
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
9
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 10 to 14.

Non-recovery of council tax arrears caused by official error
10
After regulation 19 insert—

Non-recovery of council tax arrears caused by official error
19A
1
Arrears of council tax are not recoverable if they arise in consequence of an over-entitlement to council tax reduction as described in paragraph (2).
2
This paragraph applies to an over-entitlement which arises in consequence of an official error where the claimant or a person acting on their behalf or any other person to whom the council tax reduction is awarded could not have reasonably been expected to realise that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.
3
In this regulation, “over-entitlement” means an amount of council tax reduction which was awarded and to which there was no entitlement (whether on the initial decision or as subsequently reviewed or superseded or further reviewed or superseded).
4
In this regulation, “official error” means a mistake, whether in the form of an act or omission, by—
a
the relevant authority,
b
an officer or person acting for the relevant authority, or
c
a person providing services to the relevant authority,
where the claimant, a person acting on their behalf or any other person to whom the council tax reduction is awarded, did not cause or materially contribute to that mistake.
.

Uprating
11
In regulation 48 (non-dependant deductions) —
a
in paragraph 1—
i
in sub-paragraph (a) for “£12.25” substitute “ £12.55 ”, and
ii
in sub-paragraph (b) for “£4.05” substitute “ £4.15 ”, and
b
in paragraph 2—
i
in sub-paragraph (a) for “£204.00” substitute “ £209.00 ”,
ii
in sub-paragraph (b) for—
aa
“£204.00” substitute “£209.00”,
bb
“£354.00” substitute “£363.00”, and
cc
“£8.10” substitute “£8.30”, and
iii
in sub-paragraph (c) for—
aa
“£354.00” substitute “£363.00”,
bb
“£439.00” substitute “£451.00”, and
cc
“£10.25” substitute “£10.50”.
12
In schedule 1 (applicable amount) —
a
in the table in paragraph 2 (personal allowances)—
i
in entry (1)(a) for “£163.00” substitute “ £167.25 ”,
ii
in entry (1)(b) for “£176.40” substitute “ £181.00 ”,
iii
in entry (2)(a) for “£248.80” substitute “ £255.25 ”,
iv
in entry (2)(b) for “£263.80” substitute “ £270.60 ”,
v
in entry (3)(a) for “£248.80” substitute “ £255.25 ”,
vi
in entry (3)(b) for “£85.80” substitute “ £88.00 ”,
vii
in entry (4)(a) for “£263.80” substitute “ £270.60 ”, and
viii
in entry (4)(b) for “£87.40” substitute “ £89.60 ”, and
b
in the table in paragraph 13 (amount of disability premium)—
i
in entries (1)(a) and (1)(b)(i) for “£64.30” substitute “ £65.85 ”,
ii
in entry (1)(b)(ii) for “£128.60” substitute “ £131.70 ”,
iii
in entry (2) for “£25.48” substitute “ £26.04 ”,
iv
in entry (3) for “£62.86” substitute “ £64.19 ”, and
v
in entry (4) for “£36.00” substitute “ £36.85 ”.
13
In schedule 5 (amount of alternative maximum council tax reduction) in the table in paragraph 1—
a
in entry (b)(i) for “£200.00” substitute “ £205.00 ”, and
b
in entry (b)(ii)—
i
for “£200.00” substitute “ £205.00 ”, and
ii
for “£261.00” substitute “ £268.00 ”.

Amendments of schedule 4
14
In schedule 4 (capital disregards)—
a
in paragraph 21(2)(n) for “regulation 2(1) of the Discretionary Financial Assistance Regulations 2001;” substitute “ Part 5 of the Social Security (Scotland) Act 2018, ”, and
b
after paragraph 30C insert—
30D
Any early years assistance given in accordance with section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018.
30E
Any funeral expense assistance given in accordance with section 24, section 34 and schedule 8 of the Social Security (Scotland) Act 2018.
.
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew's House,
Edinburgh
(This note is not part of the Regulations)
These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the Working Age Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the Pension Age Regulations”). Regulations 3 to 8 amend the Working Age Regulations and regulations 10 to 14 amend the Pension Age Regulations.
Regulation 3 provides that where there is an official error in the administration of council tax reduction and an over-entitlement is awarded, any resulting council tax arrears are not recoverable where the claimant, their representative or any other person awarded a council tax reduction, could not reasonably be expected to have realised that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.
Regulations 4 to 6 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Working Age Regulations.
Regulation 7 and regulation 8(a) make amendments to schedules 4 and 5 of the Working Age Regulations to reflect changes in the legislation that governs payment of Discretionary Housing Payments.
Regulation 8(b) makes a corrective amendment to paragraph 11 of schedule 5 of the Working Age Regulations. Regulation 8(c) adds early years assistance and funeral expense assistance to the sums to be disregarded in the calculation of capital for the purposes of council tax reduction under the Working Age Regulations.
Regulation 10 makes an amendment to the Pension Age Regulations equivalent to that provided by regulation 3.
Regulations 11 to 13 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Pension Age Regulations.
Regulation 14(a) makes an amendment to schedule 4 of the Pension Age Regulations to reflect changes in the legislation that governs payment of Discretionary Housing Payments. Regulation 14(b) adds early years assistance and funeral expense assistance to the sums to be disregarded in the calculation of capital for the purposes of council tax reduction under the Pension Age Regulations.
1992 c.14. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and amendments to section 113(1) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).
S.S.I. 2012/319, relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.
Regulation 48 was relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.
Schedule 1 was relevantly amended by S.S.I. 2013/49, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.
Paragraph 30C was inserted by S.S.I. 2018/69.
Reg. 1 in force at 1.4.2019, see reg. 1
Reg. 10 in force at 1.4.2019, see reg. 1
Reg. 11 in force at 1.4.2019, see reg. 1
Reg. 12 in force at 1.4.2019, see reg. 1
Reg. 13 in force at 1.4.2019, see reg. 1
Reg. 14 in force at 1.4.2019, see reg. 1
Reg. 9 in force at 1.4.2019, see reg. 1
Pt. 2 revoked (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)