The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

5.—(1) In regulation 2(1) (interpretation), omit the definition of “one-off payment of £500 to NHS and social care workers”.

(2) In regulation 3(2)(g) (non-dependants), for “or has a right of abode in the United Kingdom within the meaning of section 2 of that Act” substitute—

“, has a right of abode in the United Kingdom within the meaning of section 2 of that Act(1) or, in accordance with section 3ZA of that Act(2), does not require leave to enter or remain in the United Kingdom”.

(3) In regulation 32(2) (earnings of employed earners: exclusions), omit sub-paragraph (ba).

(4) In regulation 35(2) (earnings of self-employed earners: exclusions), omit sub-paragraph (da).

(5) In schedule 4 (capital to be disregarded)—

(a) omit paragraphs 30H and 30I,

(b) after paragraph 30J(3) (payment made in connection with the provision of accommodation under the Homes for Ukraine scheme) insert—

“30K.   Any payment made under section 1(2) or section 4(1) or (2) of the Social Security (Additional Payments) Act 2022(4), where made to a person in receipt of working tax credit.”.

(1)

Section 2 was substituted by section 39(2) of the British Nationality Act 1981 (c. 61) and amended by S.I. 2019/745.

(2)

Section 3ZA was inserted by section 2(2) of the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (c. 20).

(3)

Paragraph 30J was inserted by S.S.I. 2022/125.

(4)

2022 c. 38.