2023 No. 141
The Council Tax (Discounts) (Scotland) Amendment (No. 2) Order 2023
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Order in exercise of the powers conferred by section 113(1) and paragraph 2(1)(c) of schedule 1 of the Local Government Finance Act 19921 and all other powers enabling them to do so.
Citation and commencement1
This Order may be cited as the Council Tax (Discounts) (Scotland) Amendment (No. 2) Order 2023 and comes into force on 14 June 2023.
Amendment of the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 20032
1
The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 20032 is amended in accordance with paragraph (2).
2
In article 4 (the severely mentally impaired)—
a
in paragraph (2)—
i
for sub-paragraph (f) substitute—
f
working tax credit under the Tax Credits Act 20023 that includes—
i
a disability element in accordance with regulation 9 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20024, or
ii
a severe disability element in accordance with regulation 17 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20025.
ii
for sub-paragraph (h)(ii) substitute—
ii
article 8 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 20066 (including that provision as applied, whether with or without modifications, by any other instrument)
iii
for sub-paragraph (i)(ii) substitute—
ii
article 12 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 20067 (including that provision as applied, whether with or without modifications, by any other instrument)
b
in paragraph (5)—
i
omit “on any day after 31 March 2023”,
ii
in sub-paragraph (a), at the beginning, insert “on any day after 31 March 2023,”
,
iii
for sub-paragraph (b) substitute—
b
on any day after 13 June 2023, a change to the person’s award of universal credit, other than as a result of a change to the rate of universal credit due to uprating.
(This note is not part of the Order)