The Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2020

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 SPC Regulations”).

Regulations 3 and 8 amend the definition of “qualifying age for state pension credit” in the 2012 Regulations and the 2012 SPC Regulations, in consequence of the equalisation of pension age for men and women.

Regulations 4 and 9 provide for two situations where a person has been awarded universal credit, but reaches, or has reached, state pension age. Where a person reaches that age universal credit eligibility rules have been amended to allow an award of universal credit to continue until the end of a universal credit assessment period, even if payment of state pension credit commences. They have also been amended to allow a person who has reached state pension age, and forms a couple with a person below that age, to continue to receive state pension credit for a period after payment of universal credit commences. The amendments made by these Regulations provide that the person's entitlement, or a couple's entitlement, to a council tax reduction where both benefits are being paid is to be calculated under the 2012 SPC Regulations, not the 2012 Regulations. Regulation 10(c) provides for the payment of universal credit not to be regarded as income, and therefore disregarded in calculating entitlement to a council tax reduction for the purposes of the 2012 SPC Regulations, in consequence of these situations where such a payment can be made.

Regulations 4, 9 and 10(c) also provide for situations where a person reaches state pension age with an award of universal credit, but the award is not superseded, despite the person having ceased to be entitled to it. Again, the person's entitlement to a council tax reduction is to be calculated under the 2012 SPC Regulations, not the 2012 Regulations and the payment will be disregarded in the calculation of entitlement to a council tax reduction.

Regulations 5, 6, 10 and 15 provide that certain payments are to be disregarded in calculating a person's income and capital, for the purposes of the 2012 Regulations and the 2012 SPC Regulations. These relate to crisis payments made by local authorities under their power to advance well-being, where funded by the Scottish Ministers, Scottish child payments and payments of Scottish winter heating assistance.

Regulations 11 to 14 remove references in the 2012 SPC Regulations to persons reaching age 65 later than the qualifying age for state pension credit. Changes to pension age mean that it is no longer possible for that to happen. Regulation 13(a) revokes provision for three allowances within the council tax reduction scheme which nobody can now qualify to receive, as a result of those changes to pension age.