The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).

Regulation 2 amends the 2012 Regulations. Regulation 2(2) inserts a new definition of infected blood payment scheme. It also deletes some redundant definitions now covered by that new definition.

Regulation 2(3) provides for the disregard of a payment made under or by an infected blood payment scheme in calculating the gross income of a non-dependant adult who lives with a council tax reduction applicant. Regulation 2(3) also provides for the disregard from the calculation of such income of a payment from the estate of a deceased infected person where the payment derives from money that was paid directly into the estate under or by an infected blood payment scheme. The calculation of non-dependant adult income is for the purpose of determining how entitlement to council tax reduction is affected by the presence of the non-dependant adult.

Regulation 2(4) updates the list of payments in regulation 66, evidence relating to which does not need to be provided for the purposes of determining that person’s entitlement to, or continuing entitlement to, council tax reduction. This covers various types of payments in addition to payments from infected blood payment schemes.

Regulation 2(5) provides for the disregard of payments made under or by an infected blood payment scheme when working out a person’s capital for the purposes of establishing entitlement to a council tax reduction. Regulation 2(5) also provides for the disregard of a payment from the estate of a deceased infected person where the payment derives from money that was paid directly into the estate under or by an infected blood payment scheme.

Regulation 2(6) updates the list of payments in paragraph 2 of schedule 5 to be disregarded in calculating the gross income of a second adult who lives with a council tax reduction applicant. This again covers various types of payments in addition to payments from infected blood payment schemes.

Regulation 3 amends the 2021 Regulations to make equivalent changes to those made to the 2012 Regulations in relation to disregard from capital of payments made under or by an infected blood payment scheme and payments from estates of infected persons who are deceased where the payment derives from money that was paid directly into the estate under or by an infected blood payment scheme.