2020 No. 64
Council Tax

The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2020

Made
Laid before the Scottish Parliament
Coming into force
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 19921 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 2020 and come into force on 31 March 2020.

Continuation of transitional addition2.

In Part 6 of schedule 1 (applicable amount: transitional addition) of the Council Tax Reduction (Scotland) Regulations 20122—

(a)

omit paragraph 25(2)(e),

(b)

in paragraph 26—

(i)

in sub-paragraph (1)(b) omit “but before 5th April 2020”,

(ii)

omit sub-paragraph (3)(e), and

(c)

in paragraph 27—

(i)

in sub-paragraph (1)(b) omit “before 5th April 2020”,

(ii)

omit sub-paragraph (3)(e).

Correction of reference to transitional family premium3.

The Council Tax Reduction (Scotland) Amendment Regulations 20203 are amended as follows—

(a)

in regulation 3 for “23A” substitute “22A”, and

(b)

in regulation 4 for “23A” substitute “22A”.

BEN MACPHERSON
Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 to provide for continuation of a transitional addition credited to some persons who transferred from other types of social security assistance to employment and support allowance. The transitional allowance will no longer end on 5 April 2020, but will cease when the allowance reduces to nil or when the person’s entitlement to employment and support allowance ends.

These Regulations also amend the Council Tax Reduction (Scotland) Amendment Regulations 2020 to correct a minor error.