The Council Tax Reduction (Scotland) Regulations 2021

1.  In the case of an applicant who has been engaged in remunerative work as an employed earner and whose earnings are calculated under regulation 50 (applicants with no award of universal credit)— S

(a) where—

(i) the employment has been terminated because of retirement, and

(ii) on retirement the applicant is entitled to a retirement pension under the 1992 Act, or is not entitled solely because of the applicant’s failure to satisfy the contribution conditions,

any earnings paid or due to be paid in respect of that employment, but only for a period commencing on the day immediately after the date on which the employment was terminated,

(b) where—

(i) the employment has been terminated because of retirement, and

(ii) on retirement the applicant is entitled to a state pension under Part 1 of the Pensions Act 2014, or is not so entitled solely because the applicant does not have the minimum number of qualifying years,

any earnings paid or due to be paid in respect of that employment, but only for a period commencing on the day immediately after the date on which the employment was terminated,

(c) where before the first day of entitlement to council tax reduction the employment has been terminated otherwise than because of retirement, any earnings paid or due to be paid in respect of that employment except—

(i) any payment by way of retainer,

(ii) any payment of the nature described in section 28, 64 or 68 of the Employment Rights Act 1996 (guarantee payments, suspension from work on medical or maternity grounds)(1), and

(iii) any—

(aa) award of compensation made under section 112(4) or 117(3)(a) of the Employment Rights Act 1996 (remedies and compensation for unfair dismissal)(2),

(bb) award, sum or payment referred to in section 112 of the 1992 Act (certain sums to be earning for social security purposes)(3), or

(cc) section 34 or 70 of the Employment Rights Act 1996 (guarantee payments and suspension from work: complaints to employment tribunals)(4), including any payment made following the settlement of a complaint to an employment tribunal or court proceedings,

(d) where before the first day of entitlement to council tax reduction the employment has not been terminated but the applicant is not engaged in remunerative work, any earnings paid or due to be paid in respect of that employment except any payment or remuneration of the nature described in paragraph 1(c)(i), (ii), (iii)(bb) or (iii)(cc) of this schedule or regulation 50(2)(j) (disregard of specified statutory payments).

Commencement Information

I1 Sch. 3 para. 1 in force at 1.4.2022, see reg. 1

(1)

1996 c.18. Section 64 was amended by S.I. 2017/1075.

(2)

Section 112(4) was amended by paragraph 1 of schedule 9 of the Employment Relations Act 1999 (c.26) and paragraph 36 of schedule 7 of the Employment Act 2002 (c.22). Section 117(3)(a) was amended by paragraph 37 of schedule 7 of the Employment Act 2002.

(3)

Section 112 was amended by paragraph 21 of schedule 3 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and paragraph 51 of schedule 1 of the Employment Rights Act 1996.

(4)

Sections 34 and 70 were amended by section 1 of the Employment Rights (Dispute Resolution) Act 1998 (c.8), paragraph 18 and 29 of schedule 2 of the Enterprise and Regulatory Reform Act 2013 (c.24), S.I. 2011/1133 and S.I. 2019/469.