The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have reached the qualifying age for state pension credit. (The Council Tax Reduction (Scotland) Regulations 2012 provides for a reduction in liability for council tax for persons who have not reached the qualifying age for state pension credit.)

Part 1 of the Regulations contains general provisions (regulations 2 to 6).

Part 2 deals with families. Regulation 7 provides that only one member of a family can be entitled to council tax reduction. Regulation 9 provides that where an applicant for council tax reduction is in receipt of an income-related benefit the income and capital of all family members is to be treated as the income and capital of an applicant. Regulation 10 describes the situation were a person is to be treated as responsible for another person. Regulation 11 describes the situations where a person is to be treated as being a member of a household.

In Part 3, regulation 12 provides that the Regulations apply to a person (or the person's partner) who has reached the qualifying age for state pension credit, other than a person who is on income support, an income-based jobseeker's allowance or an income-related employment and support allowance. Regulation 13 provides that the Regulations apply to the financial year commencing 1st April 2013 and each subsequent financial year.

In Part 4, regulation 14 describes the conditions of entitlement to council tax reduction and regulations 15 to 19 describe the categories of persons who are not entitled to council tax reduction. These are absentees from the dwelling (regulation 15), persons treated as not in Great Britain (regulations 16 to 18) and persons subject to immigration control (regulation 19).

Part 5 (regulation 20) and Schedule 1 provide for the calculation of the applicable amount, which is a sum representing the needs of the applicant and the applicant's family.

Part 6 deals with the calculation of income and capital.

• Chapter 1 has provision for taking into account income of persons other than the applicant (regulations 21 and 22).

• Chapter 2 sets out how income and capital should be calculated for the purpose of calculating entitlement to council tax reduction (regulations 23 to 46 and Schedules 2 to 4).

Part 7 describes how the maximum amount of council tax reduction to which a person is entitled is calculated (regulations 47 and 48). It also provides for an extended period of entitlement of up to 4 weeks in specified circumstances (regulations 49 to 54). Regulation 55 makes provision in relation to continuing payments where state pension credit is claimed. Regulation 56 and Schedule 2 describe the situation where the alternative maximum council tax reduction applies, and regulation 57 describes people to whom regulation 56 does not apply.

Part 8 deals with when entitlement to council tax reduction begins and when changes in circumstances take effect (regulations 58 to 60).

Part 9 deals with the applications process. Regulation 61 describes who may apply and regulations 62 to 68 provide for other aspects of the process, including the form of applications and withdrawal of application.

Part 10 deals with the duty to notify the relevant authority of a change of circumstances (regulations 69 and 70).

Part 11 provides for the sending of documents by electronic communication (regulation 71).