Council Tax Reduction (Scotland) Regulations 201223

1

The Council Tax Reduction (Scotland) Regulations 201223 are amended as follows.

2

In regulation 2 (interpretation), in paragraph (1)—

a

omit the definition of “additional statutory paternity pay”;

b

omit the definition of “ordinary statutory paternity pay”;

c

in the definition of “paternity leave” —

i

omit “ordinary”;

ii

omit “or on additional paternity leave by virtue of section 80AA or 80BB of that Act”;

d

at the appropriate places there is inserted—

  • “shared parental leave” means leave by virtue of section 75E or 75G of the Employment Rights Act 1996;

  • “statutory shared parental pay” means statutory shared parental pay under section 171ZU or 171ZV of the 1992 Act;

3

In regulation 6 (remunerative work), in paragraph (7) after “paternity leave” insert “, shared parental leave”.

4

In regulation 28 (treatment of child care charges)—

a

in paragraph (15)—

i

after “paternity leave” in both places where those words appear insert “, shared parental leave”;

ii

for “ordinary statutory paternity pay” substitute “statutory paternity pay”;

iii

omit “, additional statutory paternity pay by virtue of section 171ZEA or 171ZEB of the 1992 Act”;

iv

for “statutory adoption pay” substitute “statutory shared parental pay, statutory adoption pay”;

b

in paragraph (16)—

i

after “paternity leave” insert “, shared parental leave”;

ii

omit “ordinary or additional” in both places where those words appear;

iii

for “or statutory adoption pay ends” in both places where those words appear substitute “, statutory shared parental pay or statutory adoption pay ends”.

5

In regulation 34 (earnings of employed earners) –

a

in paragraph (1)(j)—

i

omit “ordinary or additional”;

ii

for “or statutory adoption pay” substitute “, statutory shared parental pay or statutory adoption pay”;

b

in paragraph (1)(k), after “paternity leave” insert “, shared parental leave”.

6

In regulation 35 (calculation of net earnings of employed earners), in paragraph (3)(d)—

a

omit “ordinary or additional”;

b

for “or statutory adoption pay” substitute “, statutory shared parental pay or statutory adoption pay”.