These Regulations amend the Council Tax Reduction (Scotland) Regulations 2021 (“the Working Age Regulations”), the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the Pension Age Regulations”) and the Council Tax (Discounts) (Scotland) Regulations 1992. (“the Discount Regulations”).

Part 2 of the Regulations makes corrections and clarifications to the Working Age Regulations and includes provision for uprating of figures in those Regulations.

Regulation 3 amends regulation 3(1)(b) to replace the reference to being “on Universal Credit”, with reference to having an award of Universal Credit, or having made a claim which is yet to be determined. This ensures that the application of the Working Age Regulations is not excluded while a claim for Universal Credit is being determined.

Regulations 4 and 14(a) make amendments to clarify whether references in various places in the Working Age Regulations to employment and support allowance are to contributory or income-based employment and support allowance, or both.

Regulation 5 amends regulation 8 of the Working Age Regulations so that the exclusion of people coming from Ukraine from treatment as a non-dependant only applies to people coming to the UK under the Homes for Ukraine Sponsorship Scheme, and where they are being provided with accommodation by an Approved sponsor under that Scheme. It also provides that the same treatment applies to displaced persons coming to the UK under other specified schemes, and hosted in accommodation for which they make no payment in return for provision of the accommodation.

Regulation 6 amends regulation 16 to enable certain persons coming from Ukraine to be classed as being in Great Britain, for the purposes of entitlement to council tax reduction. The persons covered are those who were residing in Ukraine immediately before 1 January 2022, left in connection with the Russian invasion which took place on 24 February 2022, and have been granted leave under the immigration rules, or have a right of abode in the UK, or do not require a right of abode because they are Irish citizens. The effect of the change at regulation 6(a) is that the general exemption from the requirement to be in Great Britain will apply to anyone who has been granted leave, or has been deemed to have been granted leave, outside the immigration rules, not just those who have such leave under certain specified circumstances. Regulation 6(c) makes a change consequential on regulation 6(a).

Regulation 7 amends regulation 20(3)(j) so that the entitlement to council tax reduction of full time students receiving one of the payments listed in regulation 20(3)(j) is limited to those who receive the payments as a result of having a disability caused by deafness.

Regulation 8 replaces the word “claim” with “award” in regulation 34A. This reflects that where a decision is made that a person is entitled to Universal Credit, such that there may be a change of circumstances falling within regulation 34A, there is no longer a claim in existence, it is an award.

Regulation 9 omits a portion of wording in regulation 41 to reflect that nothing is counted as income unless it falls within the description of earned or unearned income in the Working Age Regulations; those Regulations do not, therefore, provide for any express disregard of income.

Regulations 10, 13 and 14(b) correct minor typographical errors.

Regulation 11 adds to the descriptions of assessment periods for calculation of income in regulation 44(2) the calculation of average weekly income from working tax credits as provided for in regulation 41A.

Regulation 12 inserts a definition of “trade dispute” in regulation 47.

Regulation 15 adds to list of situations where the other member of a couple is incapacitated for the purposes of regulation 77(2)(c) of the Working Age Regulations. It adds the scenario where a person has an award of adult disability payment but the payment has been reduced to zero on account of the person having been an in-patient in a hospital or similar institution for more than 28 days.

Regulation 16(a) and (b) amends paragraph 14(1)(d) of schedule 1 to reflect that, given paragraph 3 of that schedule, entitlement to enhanced disability premium under paragraph 14(1)(d) will only arise in practice where it is the applicant or the applicant’s partner in respect of whom the appropriate component and rate of adult disability payment is payable. This this will not include a young person for whom the applicant is responsible.

Regulation 16(c) expands paragraph 14(1) of schedule 1 to provide for entitlement to enhanced disability premium where attendance allowance is payable in respect of the applicant or the applicant’s partner.

Regulation 17 replaces references to 26 weeks in paragraphs 16 to 18 of schedule 4 with references to six months. Taken together with regulation 69(2), which provides for an extension of any period of six months specified in schedule 4, this allows the period of disregard of the amounts of capital specified in paragraphs 16 to 18 to be extended where appropriate.

Regulations 18 to 21 uprate figures used to calculate entitlement to council tax reduction in the Working Age Regulations.

Part 3 uprates figures used to calculate entitlement to council tax reduction in the Pension Age Regulations. It also amends regulation 3 so that the exclusion of people coming from Ukraine from treatment as a non-dependant only applies to people coming to the UK under the Homes for Ukraine Sponsorship Scheme, and where they are being provided with accommodation by an Approved sponsor under that Scheme. It broadens the circumstances in which a person coming from Ukraine is to be treated as being in Great Britain. The expansion will cover any person who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and, under section 3ZA of the Immigration Act 1971, does not require a right of abode in the United Kingdom. This captures Irish citizens. It also provides that a similar exclusion from treatment as a non-dependant applies to displaced persons coming to the UK under other specified schemes, and hosted in accommodation for which they make no payment in return for provision of the accommodation.

Part 4 amends the Discount Regulations so that a person coming to the UK from Ukraine is be disregarded, for the purposes of entitlement of the person providing then with accommodation to the council tax single person discount, only where the person has come to the UK under the Homes for Ukraine Sponsorship Scheme, and the person providing the accommodation is an Approved sponsor under that Scheme. It also provides that the same treatment applies to displaced persons coming to the UK under other specified schemes, and hosted in accommodation for which they make no payment in return for provision of the accommodation.