2021 No. 51

Council Tax

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

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.

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.

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

2

The Council Tax Reduction (Scotland) Regulations 20122 are amended in accordance with regulations 3 to 7.

Exit from the European Union3

1

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

2

In regulation 90C (panel to conduct further reviews)3, for paragraph (3)(b) substitute—

b

is a member of Parliament or of the Scottish Parliament.

Uprating

4

In regulation 22A (transitional family premium)4, in paragraph (b), for “£17.60” substitute “£17.65”.

5

In regulation 23 (applicable amount: persons who have an award of universal credit)5, in paragraph (2A)—

a

in sub-paragraph (b) for “£17.07” substitute “£17.15”, and

b

in sub-paragraph (c) for “£54.32” substitute “£54.60”.

6

In regulation 67 (non-dependant deductions)6—

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”.

7

In schedule 1 (applicable amount)7—

a

in the table in paragraph 1 (applicable amount for the purposes of regulations 21(a) and 22(a) and (b)), for—

i

“£74.35” in each place where it occurs substitute “£74.70”,

ii

“£58.90” substitute “£59.20”, and

iii

“£116.80” substitute “£117.40”,

b

in the table in paragraph 3 (applicable amount for the purposes of regulations 21(b) and 22(c)), for “£85.34” in both places where it occurs substitute “£85.75”,

c

in the table in paragraph 17 (amounts of disability premiums), in the entry—

i

“Disability premium” for—

aa

“£34.95” substitute “£35.10”, and

bb

“£49.80” substitute “£50.05”,

ii

“Severe disability premium” for—

aa

“£66.95” in both places where it occurs substitute “£67.30”, and

bb

“£133.90” substitute “£134.60”,

iii

“Disabled child premium” for “£65.52” substitute “£65.94”,

iv

“Carer premium” for “£37.50” substitute “£37.70”, and

v

“Enhanced disability premium” for—

aa

“£26.60” substitute “£26.67”,

bb

“£17.10” substitute “£17.20”, and

cc

“£24.50” substitute “£24.60”,

d

in paragraph 23 (amount of work-related activity component), for “£29.55” substitute “£29.70”, and

e

in paragraph 24 (amount of support component), for “£39.20” substitute “£39.40”.

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 Union9

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 FORBESA member of the Scottish GovernmentSt 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.