2023 No. 113
The Council Tax Reduction (Scotland) Amendment Regulations 2023
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 (2) 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 Regulations 2023 and come into force on 15 May 2023.
Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20122
1
Schedule 4 (capital disregards) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20122 is amended in accordance with paragraphs (2) and (3).
2
In paragraph 30B3—
a
the existing text becomes sub-paragraph (1),
b
after that sub-paragraph, insert—
2
Where bereavement support payment under section 30 of the Pensions Act 20144 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B)5 of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—
a
in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 20176, and
b
paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.
3
After paragraph 30K7 insert—
30L
Any payment of a widowed parent’s allowance made under section 39A8 of the 1992 Act—
a
to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and
b
in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.
Amendment of the Council Tax Reduction (Scotland) Regulations 20213
1
Schedule 4 (capital to be disregarded) of the Council Tax Reduction (Scotland) Regulations 20219 is amended in accordance with paragraphs (2) and (3).
2
In paragraph 23—
a
the existing text becomes sub-paragraph (1),
b
after that sub-paragraph, insert—
2
Where bereavement support payment under section 30 of the Pensions Act 201410 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B)11 of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—
a
in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 201712, and
b
paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.
3
After paragraph 4413 insert—
45
Any payment of a widowed parent’s allowance made under section 39A14 of the 1992 Act—
a
to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and
b
in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.
(This note is not part of the Regulations)