2021 No. 402

Council Tax

The Council Tax Reduction (Scotland) Amendment (No. 5) 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, 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 19921 and all other powers enabling them to do so.

Citation and commencement1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 5) Regulations 2021 and come into force on 1 January 2022.

Amendment of the Council Tax Reduction (Scotland) Regulations 20122

1

The Council Tax Reduction (Scotland) Regulations 20122 are amended as follows.

2

In schedule 5 (capital to be disregarded) after paragraph 743 insert—

75

Any redress payment made under Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 20214.

TOM ARTHURAuthorised to sign by the Scottish MinistersSt 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”).

The Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021 created a scheme whereby survivors of historical child abuse in care may apply for and receive redress payments. Regulation 2 amends schedule 5 of the Working Age Regulations so that such payments are disregarded in the calculation of capital for the purposes of council tax reduction under those Regulations.