Explanatory Note

(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 10 amend the Working Age Regulations and regulations 12 to 15 amend the Pension Age Regulations.

Regulations 3 to 9 uprate figures in the Working Age Regulations.

Regulations 3 to 5 uprate a “transitional family premium” that was ended for new applicants by the Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), but has continued to be paid to some persons as a result of a transitional provision in those Regulations. The amount is uprated from £17.45 to £17.60. Some persons are entitled to be paid that premium at a higher rate of £22.20; that amount is not uprated.

Regulations 6 to 9 uprate other figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Working Age Regulations.

The Scottish Ministers have set up a discretionary payment scheme to make ex gratia payments to survivors of historical child abuse in care. Regulation 10 amends schedule 5 of the Working Age Regulations so that such payments are disregarded in the calculation of capital for the purposes of council tax reduction under those Regulations.

Regulations 12 to 15 uprate in a similar way figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Pension Age Regulations. Those Regulations provide for a transitional family premium to be paid only at a single rate.