The Council Tax (Discounts) (Scotland) Amendment Order 2023

Amendment of the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003

2.—(1) The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003(1) is amended in accordance with paragraphs (2) and (3).

(2) In article 4 (the severely mentally impaired)—

(a) in paragraph (2)(m)(2), after “2012” insert—

“, but, subject to paragraph (5), only where—

(i) an award of universal credit includes an amount under regulation 27(1) of the Universal Credit Regulations 2013(3) (“the 2013 Regulations”) in respect of the fact that the person in question has limited capability for work and work-related activity, or would include such an amount, but for regulation 27(4) or 29(4) of the 2013 Regulations(4), or

(ii) the person has limited capability for work within the meaning of regulation 39 of the 2013 Regulations(5)”,

(b) after paragraph (4) insert—

“(5) Where on 31 March 2023 a person has been disregarded under paragraph 2(1) of schedule 1 of the Act by virtue of being entitled to the qualifying benefit listed at paragraph (2)(m) as it was in force on 31 March 2023, that person is to continue to be disregarded under paragraph 2(1) of schedule 1 of the Act until there is, on any day after 31 March 2023—

(a) a change to the amount of council tax payable in respect of the dwelling of which the person is a resident, other than as a result of a change to the council tax rate, or

(b) a change in the person’s entitlement to universal credit.”.

(3) In article 5(1)( c) (apprentices), for head (ii) substitute—

“(ii) no more than the amount per week specified in entry (b)(i) in the table in paragraph 1 of schedule 2 of the Council Tax Reduction (Scotland) Regulations 2021(6).”.

(1)

S.S.I. 2003/176.

(2)

Sub-paragraph (m) was inserted by S.S.I. 2013/137.

(3)

S.I. 2013/376. A new regulation 27(1) was substituted by S.I. 2017/204.

(4)

New regulations 27(4) and 29(4) were substituted by S.I. 2017/204.

(5)

Regulation 39 was amended by S.I. 2014/597.

(6)

S.S.I. 2021/249. Paragraph 1(b)(i) of schedule 2 was amended by S.S.I. 2022/52.