Amendment of the Council Tax Reduction (Scotland) Regulations 2021
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3.—(1) Schedule 4 (capital to be disregarded) of the Council Tax Reduction (Scotland) Regulations 2021() is amended in accordance with paragraphs (2) and (3).
(2) In paragraph 23—
(a)the existing text becomes sub-paragraph (1),
(b)after that sub-paragraph, insert—
“(2) Where bereavement support payment under section 30 of the Pensions Act 2014() is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B)() of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—
(a)in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017(), and
(b)paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.”.
(3) After paragraph 44() insert—
“45. Any payment of a widowed parent’s allowance made under section 39A() of the 1992 Act—
(a)to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and
(b)in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,
but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.”.