2021 No. 51

Council Tax

The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021

Made28th January 2021

Laid before the Scottish Parliament1st February 2021

Coming into force1st April 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 19921 and all other powers enabling them to do so.

PART 1General

Citation and commencement1.

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 and come into force on 1 April 2021.

F1PART 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 3Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

8.

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20128 are amended in accordance with regulations 9 to 12.

Exit from the European Union

9.

In regulation 17 (persons treated as being in Great Britain), in paragraph (4)(f) omit “(other than the United Kingdom)”.

Uprating

10.

In regulation 20 (applicable amount)9 in paragraph (e), for “£17.60” substitute “£17.65”.

11.

In regulation 48 (non-dependant deductions)10—

(a)

in paragraph (1)—

(i)

in sub-paragraph (a) for “£12.80” substitute “£12.90”, and

(ii)

in sub-paragraph (b) for “£4.25” substitute “£4.30”, and

(b)

in paragraph (2)—

(i)

in sub-paragraph (b) for “£8.45” substitute “£8.50”, and

(ii)

in sub-paragraph (c) for “£10.70” substitute “£10.80”.

12.

In schedule 1 (applicable amount)11—

(a)

in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—

(i)

in entry (1)(b) for “£187.75” substitute “£191.15”,

(ii)

in entry (2)(b) for “£280.85” substitute “£286.05”,

(iii)

in entry (4)(a) for “£280.85” substitute “£286.05”, and

(iv)

in entry (4)(b) for “£93.10” substitute “£94.90”,

(b)

in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£85.34” in both places where it occurs substitute “£85.75”, and

(c)

in the table in paragraph 13 (amount of disability premium)—

(i)

in entries (1)(a) and (1)(b)(i) for “£66.95” substitute “£67.30”,

(ii)

in entry (1)(b)(ii) for “£133.90” substitute “£134.60”,

(iii)

in entry (2) for “£26.60” substitute “£26.67”,

(iv)

in entry (3) for “£65.52” substitute “£65.94”, and

(v)

in entry (4) for “£37.50” substitute “£37.70”.

KATE FORBES

A member of the Scottish Government

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 (“the Working Age Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the Pension Age Regulations”). Regulations 3 to 7 amend the Working Age Regulations and regulations 8 to 12 amend the Pension Age Regulations.

Regulation 3(1) and 9 amend, respectively, the Working Age Regulations and the Pension Age Regulations to remove references to the United Kingdom being part of the European Union.

Regulation 3(2) removes the prohibition in the Working Age Regulations on a member of the European Parliament being a member of the Council Tax Reduction Review Panel. Members of this Panel also undertake further reviews of determinations under the Pension Age Regulations (see regulation 70C of those Regulations).

Regulations 4 to 7 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Working Age Regulations.

Regulations 10 to 12 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Pension Age Regulations.