2014 No. 35
Council Tax

The Council Tax Reduction (Scotland) Amendment Regulations 2014

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 19921 and all other powers enabling them to do so.

Citation and commencement

1.

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2014 and come into force on 1st April 2014.

Amendment of the Council Tax Reduction (Scotland) Regulations 2012

2.

The Council Tax Reduction (Scotland) Regulations 20122 are amended in accordance with regulations 3 to 5.

3.

In regulation 67 (non-dependant deductions)3—

(a)

in paragraph (1)—

(i)

in sub-paragraph (a) for “£10.95” substitute “£11.35”; and

(ii)

in sub-paragraph (b) for “£3.65” substitute “£3.75”; and

(b)

in paragraph (2)—

(i)

in sub-paragraph (a) for “£186.00” substitute “£188.00”;

(ii)

in sub-paragraph (b) for—

(aa)

“£186.00” substitute “£188.00”;

(bb)

“£322.00” substitute “£326.00”; and

(cc)

“£7.25” substitute “£7.50”; and

(iii)

in sub-paragraph (c) for—

(aa)

“£322.00” substitute “£326.00”;

(bb)

“£401.00” substitute “£406.00”; and

(cc)

“£9.15” substitute “£9.50”.

4.

In Schedule 1 (applicable amount)4—

(a)

in the table in paragraph 1 (personal allowances)—

(i)

in entry (1)(a) and (b) for “£71.70” substitute “£72.40”;

(ii)

in entry (1)(c) for “£56.80” substitute “£57.35”;

(iii)

in entry (2) for “£71.70” substitute “£72.40”; and

(iv)

in entry (3) for “£112.55” substitute “£113.70”;

(b)

in the table in paragraph 3 (personal allowances), in entries (a) and (b) for “£65.62” substitute “£66.33”;

(c)

in paragraph 4(1)(b) (family premium) for “£17.40” substitute “£17.45”;

(d)

in the table in paragraph 17 (amounts of disability premiums), in the entry—

(i)

“Disability premium” for—

(aa)

“£31.00” substitute “£31.85”; and

(bb)

“£44.20” substitute “£45.40”;

(ii)

“Severe disability premium” for—

(aa)

“£59.50” on both occasions where it appears substitute “£61.10”; and

(bb)

“£119.00” substitute “£122.20”;

(iii)

“Disabled child premium” for “£57.89” substitute “£59.50”;

(iv)

“Carer premium” for “£33.30” substitute “£34.20”; and

(v)

“Enhanced disability premium” for—

(aa)

“£23.45” substitute “£24.08”;

(bb)

“£15.15” substitute “£15.55”; and

(cc)

“£21.75” substitute “£22.35”;

(e)

in paragraph 23 (amount of work-related activity component) for “£28.45” substitute “£28.75”; and

(f)

in paragraph 24 (amount of support component) for “£34.80” substitute “£35.75”.

5.

In Schedule 2 (amount of alternative maximum council tax reduction), in the table in paragraph 15—

(a)

in entry (b)(i) for “£183.00” substitute “£185.00”; and

(b)

in entry (b)(ii) for—

(i)

“£183.00” substitute “£185.00”; and

(ii)

“£239.00” substitute “£241.00”.

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

6.

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20126 are amended in accordance with regulations 7 to 9.

7.

In regulation 48 (non-dependant deductions)7—

(a)

in paragraph (1)—

(i)

in sub-paragraph (a) for “£10.95” substitute “£11.35”; and

(ii)

in sub-paragraph (b) for “£3.65” substitute “£3.75”; and

(b)

in paragraph (2)—

(i)

in sub-paragraph (a) for “£186.00” substitute “£188.00”;

(ii)

in sub-paragraph (b) for—

(aa)

“£186.00” substitute “£188.00”;

(bb)

“£322.00” substitute “£326.00”; and

(cc)

“£7.25” substitute “£7.50”; and

(iii)

in sub-paragraph (c) for—

(aa)

“£322.00” substitute “£326.00”;

(bb)

“£401.00” substitute “£406.00”; and

(cc)

“£9.15” substitute “£9.50”.

8.

In Schedule 1 (applicable amount)8—

(a)

in the table in paragraph 2 (personal allowances)—

(i)

in entry (1)(a) “£145.40” substitute “£148.35”;

(ii)

in entry (1)(b) for “£163.50” substitute “£165.15”;

(iii)

in entry (2)(a) for “£222.05” substitute “£226.50”;

(iv)

in entry (2)(b) for “£244.95” substitute “£247.20”;

(v)

in entry (3)(a) for “£222.05” substitute “£226.50”;

(vi)

in entry (3)(b) for “£76.65” substitute “£78.15”;

(vii)

in entry (4)(a) for “£244.95” substitute “£247.20”; and

(viii)

in entry (4)(b) for “£81.45” substitute “£82.05”;

(b)

in the table in paragraph 3 (personal allowances), in entries (a) and (b) for “£65.62” substitute “£66.33”;

(c)

in paragraph 4 (family premium) for “£17.40” substitute “£17.45”; and

(d)

in the table in paragraph 13 (amount of disability premium)—

(i)

in entry (1) (severe disability premium)—

(aa)

for “£59.50” on both occasions where it appears substitute “£61.10”; and

(bb)

for “£119.00” substitute “£122.20”;

(ii)

in entry (2) (enhanced disability premium) for “£23.45” substitute “£24.08”;

(iii)

in entry (3) (disabled child premium) for “£57.89” substitute “£59.50”; and

(iv)

in entry (4) (carer premium) for “£33.30” substitute “£34.20”.

9.

In Schedule 5 (amount of alternative maximum council tax reduction), in the table in paragraph 19—

(a)

in entry (b)(i) for “£183.00” substitute “£185.00”; and

(b)

in entry (b)(ii)—

(i)

for “£183.00” substitute “£185.00”; and

(ii)

for “£239.00” substitute “£241.00”.

JOHN SWINNEY
A member of the Scottish Government

St Andrew’s House,

Edinburgh

EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.

They uprate figures that are used to calculate the amount of council tax reduction that a claimant is entitled to receive.