Scottish Statutory Instruments
Council Tax
Made
26th June 2018
Laid before the Scottish Parliament
28th June 2018
Coming into force
27th October 2018
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 M1 and all other powers enabling them to do so.
Marginal Citations
M11992 c.14; section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and section 113(1) that are not relevant to these regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).
1. These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018 and come into force on 27th October 2018.
2. The Council Tax Reduction (Scotland) Regulations 2012 M2 are amended in accordance with regulations 3 and 4.
Marginal Citations
M2S.S.I. 2012/303; relevant amending instrument is S.S.I. 2017/326.
3. In schedule 4 (sums to be disregarded in the calculation of income other than earnings) after paragraph 64 insert—
“65. Any carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018 M3.”.
Marginal Citations
4. In paragraph 11(1) of schedule 5 (capital to be disregarded) M4—
(a)omit “or” where it occurs after head (f); and
(b)after head (g) insert—
“; or
(h)carer's allowance supplement under section 81 of the Social Security (Scotland) Act 2018”.
Marginal Citations
M4Paragraph 11(1) is amended by S.S.I. 2017/326.
5. The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 M5 are amended in accordance with regulations 6 and 7.
Marginal Citations
M5S.S.I. 2012/319; regulation 27(1)(j) is amended by S.I. 2014/3255 and S.S.I. 2013/142, S.S.I. 2013/218, S.S.I. 2016/81 and S.S.I. 2017/326.
6. In regulation 27(1)(j) (meaning of “income”)—
(a)omit “and” where it occurs after head (xix); and
(b)after head (xx) insert—
“; and
(xxi)carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018 ”.M6
Marginal Citations
7. In paragraph 21(2) of schedule 4 (capital disregards)—
(a)omit “or” where it occurs after head (o); and
(b)after head (p) insert—
“; or
(q)carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018”.
DEREK MACKAY
A member of the Scottish Government
St Andrew's House,
Edinburgh
26th June 2018
(This note is not part of the Regulations)
These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 to ensure that carer's allowance supplement is not to be taken into account in the calculation of income and any payment of arrears will be ignored for a period of 12 months from the date of receipt of the payment in the calculation of capital.