The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021
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 commencementF11.
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Amendment of the Council Tax Reduction (Scotland) Regulations 2012F22.
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F23.
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F24.
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F25.
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F26.
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F27.
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Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012F38.
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F39.
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F310.
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F311.
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F312.
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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.
They provide that a one-off £500 payment that is to be made to Scotland's NHS and social care workers is to be disregarded, for the purposes of council tax reduction, in calculating a person's income and capital.