The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2013

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the principal CTR Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the SPC CTR Regulations”).

Regulation 3 amends the principal CTR Regulations to clarify that a person must be residing in a dwelling as their sole or main residence for them to be entitled to a council tax reduction. Section 99 of the Local Government Finance Act 1992 already gives “resides” that meaning, except where otherwise provided, but the amendment removes potential for doubt.

Regulation 4 amends the principal CTR Regulations in respect of some students who are 21 years of age, who are currently unable to obtain a council tax reduction.

Regulation 5 corrects an error in the principal CTR Regulations relating to the treatment of child care charges, and regulation 6 amends the rules for calculating income based on an applicant’s capital.

Regulation 7 provides for a review by a local authority of its determination on an application for council tax reduction, where an applicant requests such a review. Such a request must be made within two months of a determination. It will no longer be possible to appeal such a determination to a valuation appeal committee.

The amendments also provide for further review if an applicant for a council tax reduction remains dissatisfied following a review. A request for such a review will be forwarded to a panel of persons appointed by the Scottish Ministers, who will conduct the review.

Provision is made for the qualifications that panel members must have to be appointed and for their powers in undertaking further reviews. Provision is also made for implementation of panel decisions.

Regulation 8 clarifies how a calculation is to be undertaken in certain cases where an appeal has been made against a benefit award.

Regulations 10, 12 and 13 make similar provision in respect of the SPC CTR Regulations to that made by regulations 3, 5 and 7.

Regulations 11, 14 and 15 make minor corrections to the SPC CTR Regulations.

Regulation 16 amends Schedule 5 to the SPC CTR Regulations to ensure that a calculation of council tax due calculates the tax that is due before any reduction under those Regulations.

Regulations 17 and 18 make transitional provision for determinations made prior to the commencement of these Regulations. Such determinations may be reviewed as provided for by these Regulations, and any appeal lodged, but not yet determined, will be progressed as such a review, rather than an appeal.