The Council Tax Reduction (Scotland) Regulations 2012

Changes over time for: The Council Tax Reduction (Scotland) Regulations 2012 (without Schedules)

Version Superseded: 14/12/2022

Status:

Point in time view as at 01/04/2022.

Changes to legislation:

There are currently no known outstanding effects for the The Council Tax Reduction (Scotland) Regulations 2012.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

PART 1SGeneral

Citation and commencementS

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Regulations revoked (except regs. 2 (in part), 37, 38, sch. 4 paras. 37, 38) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 6 (with regs. 2, 97-101)

InterpretationS

2.—[F1(1) F1...

F1...

“the 1992 Act” means the Social Security Contributions and Benefits Act 1992 M1;

F1...

“local authority” in Scotland means a council constituted by section 2 of the Local Government etc. (Scotland) Act 1994 M2;

F1...

“self-employed earner” has the meaning given by section 2(1)(b) of the 1992 Act (categories of earners);

F1...

“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

F1...

F1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

Marginal Citations

M11992 c.4.

M21994 c.39. Section 2 was amended by paragraph 232(1) of Schedule 22 to the Environment Act 1995 (c.25).

Non-dependantsS

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Young personsS

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Occupation of a dwelling as a homeS

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Remunerative workS

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 2SFamilies

Entitlement of only one member of a familyS

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Couples: polygamous marriagesS

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Applicant in receipt of income-related benefitS

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Responsibility for another personS

F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Membership of a householdS

F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 3SApplication of the Regulations

ApplicationS

F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Prescribed yearsS

F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 4SEntitlement to council tax reduction

Conditions of entitlement to council tax reductionS

F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Conditions of entitlement to council tax reduction – dwellings in bands E to HS

F114A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: absenteesS

F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: persons treated as not being in Great BritainS

F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons treated as being in Great BritainS

F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Temporary absence from Great BritainS

F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: persons subject to immigration controlS

F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Persons not entitled to council tax reduction: studentsS

F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Non-recovery of council tax arrears caused by official errorS

F120A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 5SApplicable amount

Applicable amountS

F121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Applicable amount: polygamous marriages.S

F122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Transitional family premiumS

F122A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Applicable amount: persons who have an award of universal creditS

F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 6SIncome and capital

CHAPTER 1SGeneral

Calculation of income and capital of members of applicant's family and of a polygamous marriageS

F124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Circumstances in which capital and income of non-dependant is to be treated as applicant'sS

F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 2SIncome and capital where there is an award of universal credit

Calculation of income and capital: persons who have an award of universal creditS

F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 3SIncome

Calculation of income on a weekly basisS

F127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of child care chargesS

F128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Average weekly earnings of employed earnersS

F129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Average weekly earnings of self-employed earnersS

F130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Average weekly income other than earningsS

F131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of average weekly income from ... tax creditsS

F132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of weekly incomeS

F133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 4SEmployed earners

Earnings of employed earnersS

F134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of net earnings of employed earnersS

F135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 5SSelf-employed earners

Earnings of self-employed earnersS

F136. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of net profit of self-employed earnersS

37.—(1) For the purposes of regulation 30 (average weekly earnings of self-employed earners) the earnings of an applicant to be taken into account are—

(a)in the case of a self-employed earner who is engaged in employment on that earner's own account, the net profit derived from that employment;

(b)in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners' Benefits) Regulations 1975 M3, that earner's share of the net profit derived from that employment, less—

(i)an amount in respect of income tax and social security contributions payable under the 1992 Act calculated in accordance with regulation 38 (deduction of tax and contributions for self-employed earners); and

(ii)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

(2) Any sum, where applicable, specified in Schedule 3 is to be disregarded when calculating a self-employed earner's net profit.

(3) For the purposes of paragraph (1)(a) the net profit of the employment is, except where paragraph (9) applies, to be calculated by taking into account the earnings of the employment over the assessment period less—

(a)subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of that employment;

(b)an amount in respect of—

(i)income tax; and

(ii)social security contributions payable under the 1992 Act; and

(c)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

(4) For the purposes of paragraph (1)(b) the net profit of the employment is to be calculated by taking into account the earnings of the employment over the assessment period less, subject to paragraphs (5) to (8), any expenses wholly and exclusively incurred in that period for the purposes of the employment.

(5) Subject to paragraph (6), no deduction is to be made under paragraph (3)(a) or (4), in respect of—

(a)any capital expenditure;

(b)the depreciation of any capital asset;

(c)any sum employed or intended to be employed in the setting up or expansion of the employment;

(d)any loss incurred before the beginning of the assessment period;

(e)the repayment of capital on any loan taken out for the purposes of the employment;

(f)any expenses incurred in providing business entertainment; or

(g)any debts, except bad debts proved to be bad, but this sub-paragraph does not apply to any expenses incurred in the recovery of a debt.

(6) A deduction is to be made under paragraph (3)(a) or (4) in respect of the repayment of capital on any loan used for—

(a)the replacement in the course of business of equipment or machinery; and

(b)the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

(7) The relevant authority is to refuse to make a deduction in respect of any expenses under paragraph (3)(a) or (4) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.

(8) For the avoidance of doubt—

(a)a deduction is not to be made under paragraph (3)(a) or (4) in respect of any sum unless it has been expended for the purposes of the employment;

(b)a deduction is to be made under paragraph (3)(a) or (4) in respect of—

(i)the excess of any value added tax paid over value added tax received in the assessment period;

(ii)any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair; and

(iii)any payment of interest on a loan taken out for the purposes of the employment.

(9) Where an applicant is engaged in employment as a child minder the net profit of the employment is to be one-third of the earnings of that employment, less—

(a)an amount in respect of—

(i)income tax; and

(ii)social security contributions payable under the 1992 Act;

calculated in accordance with regulation 38 (deduction of tax and contributions of self-employed earners); and

(b)one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

(10) For the avoidance of doubt where an applicant is engaged in employment as a self-employed earner and is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of those employments is not to be offset against earnings in any other of the applicant's employments.

(11) The amount in respect of any qualifying premium is to be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period, and for the purposes of this regulation the daily amount of the qualifying premium is to be determined—

(a)where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365; and

(b)in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.

(12) In this regulation “qualifying premium” means any premium which is payable periodically in respect of a personal pension scheme and is payable on or after the date of the application.

Modifications etc. (not altering text)

C1Regs. 37, 38 applied (with modifications) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), regs. 1, 51(9) (with regs. 2, 3, 97-101)

Marginal Citations

M3S.I. 1975/529.

Deduction of tax and contributions of self-employed earnersS

38.—(1) The amount to be deducted in respect of income tax under regulation 37(1)(b)(i), (3)(b)(i) or (9)(a)(i) (calculation of net profit of self-employed earners) is to be calculated on the basis of the amount of chargeable income and as if that income was assessable to income tax at the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 35(1) of the Income Tax Act 2007 (personal allowance for those aged under 65) as is appropriate to the applicant's circumstances, but, if the assessment period is less than one year the earnings to which the basic rate of tax is to be applied and the amount of the personal reliefs deductible under this paragraph are to be calculated on a pro rata basis.

(2) The amount to be deducted in respect of social security contributions under regulation 37(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) is the total of—

(a)the amount of Class 2 contributions payable under section [F211(2)] or, as the case may be, [F311(8)] of the 1992 Act M4 at the rate applicable to the assessment period except where the applicant's chargeable income is less than the amount specified in section 11(4) of that Act M5 [F4(small profits threshold)] for the tax year applicable to the assessment period, but if the assessment period is less than one year, the amount specified for that tax year is to be reduced pro rata; and

(b)the amount of Class 4 contributions (if any) which would be payable under section 15 of the 1992 Act M6 (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period, but if the assessment period is less than one year those limits are to be reduced pro rata.

(3) In this regulation “chargeable income” means—

(a)except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under regulation 37(3)(a) or, as the case may be, (4); and

(b)in the case of employment as a child minder, one-third of the earnings of that employment.

Textual Amendments

F2Word in reg. 38(2)(a) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 11(a)

F3Word in reg. 38(2)(a) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 11(b)

F4Words in reg. 38(2)(a) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 11(c)

Modifications etc. (not altering text)

C1Regs. 37, 38 applied (with modifications) (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), regs. 1, 51(9) (with regs. 2, 3, 97-101)

Marginal Citations

M4Section 11(1) was amended by S.I. 2012/807. Section 11(3) was amended by paragraph 12 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).

M5Section 11(4) was amended by paragraph 12 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) and S.I. 2012/807.

M6Section 15 was amended by section 13 of the Limited Liability Partnerships Act 2000 (c.12), section 3(1) of the National Insurance Contributions Act 2002 (c.19), paragraph 420 of Schedule 1 and Schedule 3 to the Income Tax (Trading and Other Income) Act 2005 (c.5), section 2(1) of the National Insurance Contributions Act 2011 (c.3), and S.I. 2011/938 and 2012/807.

CHAPTER 6SOther income

Calculation of income other than earningsS

F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Capital treated as incomeS

F140. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Notional incomeS

F141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 7SCapital

Capital limitS

F142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of capitalS

F143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Disregard of capital of child and young personS

F144. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Income treated as capitalS

F145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of capital in the United KingdomS

F146. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of capital outside the United KingdomS

F147. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Notional capitalS

F148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Diminishing notional capitalS

F149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Capital jointly heldS

F150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of tariff income from capitalS

F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 7SStudents

CHAPTER 1SGeneral

Interpretation: studentsS

F152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of studentsS

F153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 2SIncome

Calculation of grant incomeS

F154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Calculation of covenant income where a contribution is assessedS

F155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Covenant income where no grant income or no contribution is assessedS

F156. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Relationship with amounts to be disregarded under Schedule 4S

F157. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Other amounts to be disregardedS

F158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of student loansS

F159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of fee loansS

F160. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Treatment of payments from access fundsS

F161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Disregard of contributionS

F162. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Further disregard of student's incomeS

F163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Income treated as capitalS

F164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Disregard of changes occurring during summer vacationS

F165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 8SAmount of reduction

Maximum council tax reductionS

F166. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Non-dependant deductionsS

F167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reductionS

F168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Duration of period of entitlement to extended council tax reductionS

F169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount of extended council tax reductionS

F170. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reduction: moversS

F171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Relationship between council tax reduction and extended council tax reductionS

F172. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reduction (qualifying contributory benefits)S

F173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Duration of extended council tax reduction (qualifying contributory benefits)S

F174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount of extended council tax reduction (qualifying contributory benefits)S

F175. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Extended council tax reduction (qualifying contributory benefits): moversS

F176. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)S

F177. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Alternative maximum council tax reductionS

F178. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Residents of a dwelling to whom regulation 14(6) does not applyS

F179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 9SEffective date

Date on which entitlement is to beginS

F180. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Date on which a change of circumstances is to take effectS

F181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 10SApplications

Who may applyS

F182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Written applicationsS

F183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Telephone applicationsS

F184. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Date on which an application is madeS

F185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Evidence and informationS

F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amendment of applicationsS

F187. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Withdrawal of applicationsS

F188. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 11SNotification of changes of circumstances

Duty to notify changes of circumstancesS

F189. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Alternative means of notifying changes of circumstancesS

F190. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 11ASReviews

Review of determination on an applicationS

F190A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Request for further reviewS

F190B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Panel to conduct further reviewsS

F190C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Conduct of further reviewsS

F190D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 12SElectronic communications

Sending documents by electronic communicationS

F191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART 13SConsequential and transitional provisions

Transitional provisionS

F192. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Savings provisionS

F193. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Consequential amendmentsS

F194. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

JOHN SWINNEY

A member of the Scottish Government

St Andrew's House,

Edinburgh

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The Council Tax Reduction (Scotland) Regulations 2012

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Changes over time for: The Council Tax Reduction (Scotland) Regulations 2012 (without Schedules)

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Changes to Legislation

PART 1SGeneral

Citation and commencementS

InterpretationS

Non-dependantsS

Young personsS

Occupation of a dwelling as a homeS

Remunerative workS

PART 2SFamilies

Entitlement of only one member of a familyS

Couples: polygamous marriagesS

Applicant in receipt of income-related benefitS

Responsibility for another personS

Membership of a householdS

PART 3SApplication of the Regulations

ApplicationS

Prescribed yearsS

PART 4SEntitlement to council tax reduction

Conditions of entitlement to council tax reductionS

Conditions of entitlement to council tax reduction – dwellings in bands E to HS

Persons not entitled to council tax reduction: absenteesS

Persons not entitled to council tax reduction: persons treated as not being in Great BritainS

Persons treated as being in Great BritainS

Temporary absence from Great BritainS

Persons not entitled to council tax reduction: persons subject to immigration controlS

Persons not entitled to council tax reduction: studentsS

Non-recovery of council tax arrears caused by official errorS

PART 5SApplicable amount

Applicable amountS

Applicable amount: polygamous marriages.S

Transitional family premiumS

Applicable amount: persons who have an award of universal creditS

PART 6SIncome and capital

CHAPTER 1SGeneral

Calculation of income and capital of members of applicant's family and of a polygamous marriageS

Circumstances in which capital and income of non-dependant is to be treated as applicant'sS

CHAPTER 2SIncome and capital where there is an award of universal credit

Calculation of income and capital: persons who have an award of universal creditS

CHAPTER 3SIncome

Calculation of income on a weekly basisS

Treatment of child care chargesS

Average weekly earnings of employed earnersS

Average weekly earnings of self-employed earnersS

Average weekly income other than earningsS

Calculation of average weekly income from ... tax creditsS

Calculation of weekly incomeS

CHAPTER 4SEmployed earners

Earnings of employed earnersS

Calculation of net earnings of employed earnersS

CHAPTER 5SSelf-employed earners

Earnings of self-employed earnersS

Calculation of net profit of self-employed earnersS

Deduction of tax and contributions of self-employed earnersS

CHAPTER 6SOther income

Calculation of income other than earningsS

Capital treated as incomeS

Notional incomeS

CHAPTER 7SCapital

Capital limitS

Calculation of capitalS

Disregard of capital of child and young personS

Income treated as capitalS

Calculation of capital in the United KingdomS

Calculation of capital outside the United KingdomS

Notional capitalS

Diminishing notional capitalS

Capital jointly heldS

Calculation of tariff income from capitalS