The Council Tax Reduction (Scotland) Regulations 2012

Regulation 94

SCHEDULE 7 S Consequential amendments

1.—(1) The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 M1 are amended in accordance with this paragraph. S

(2) In regulation 1(2) (interpretation), after the definition of “chargeable amount” insert—

““council tax reduction” means council tax reduction under the Council Tax Reduction (Scotland) Regulations 2012 or the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012;”.

(3) In regulation 28A (matters not to be shown on demand notices) omit paragraph (b).

(4) In paragraph 5 of Schedule 2 (contents of demand notices)—

(a) for sub-paragraph (iii) substitute—

“(iii) council tax reduction”;

(b) in sub-paragraph (vi) for “benefit” where it appears for the second time substitute “ reduction ”; and

(c) after sub-paragraph (vi) insert—

“(vii) any excess council tax reduction being recovered otherwise than by allowing, for the purpose of calculating the total amount payable under the notice, a smaller amount of council tax reduction than would have been applicable but for the excess council tax reduction;”.

(5) For paragraph 8(a)(iv) of Schedule 2 substitute—

“(iv) a person may be entitled to council tax reduction;”.

Marginal Citations

M1 S.I. 1992/1332, to which there are amendments not relevant to these Regulations.

2.  In the Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 M2 , in regulation 4(2)(b) (calculation of amount payable) for “council tax benefit” substitute “ council tax reduction under the Council Tax Reduction (Scotland) Regulations 2012 or the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 ”. S

Marginal Citations

M2 S.I. 1992/1335, to which there are amendments not relevant to these Regulations.

3.  In the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 M3 , in regulation 21 (appeals in relation to estimates or benefit matters) omit— S

“; or

(b) the calculation of an amount payable as council tax fails to take proper account of the provisions of the Council Tax Benefit (General) Regulations 1992.”.

Marginal Citations

M3 S.I. 1993/355, to which there are amendments not relevant to these Regulations.

4.  In the Council Tax (Reduction of Liability) (Scotland) Regulations 1994 M4 , for regulation 4(c) (calculation of amount payable) substitute— S

“(c) the Council Tax Reduction (Scotland) Regulations 2012;

(ca) the Council Tax Reduction State Pension Credit) (Scotland) Regulations 2012;”.

Marginal Citations

M4 S.I. 1994/3170, to which there are amendments not relevant to these Regulations.

5.  In the Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996 M5 , omit regulation 18 (regulation 28A of the principal Regulations). S

Marginal Citations

M5 S.I. 1996/430.