The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2016 No. 253

Prospective

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

13.  In regulation 47 (maximum council tax reduction)—

(a) in paragraph (1), after “and (3),” insert “for the purposes of regulation 14”;

(b) after paragraph (1), insert—

“(1A) Subject to paragraphs (2) and (3), for the purposes of regulation 14A the amount of a person’s maximum council tax reduction in respect of a day for which the person is liable to pay council tax is 100% of the amount—

less any deductions in respect of non-dependants which fall to be made under regulation 48.

(1B) In paragraph (1A)—

(a) A and B have the same meanings as in paragraph (1); and

(b) C is—

(i) 1.075 if the relevant dwelling is in valuation band E;

(ii) 1.125 if the relevant dwelling is in valuation band F;

(iii) 1.175 if the relevant dwelling is in valuation band G;

(iv) 1.225 if the relevant dwelling is in valuation band H.”; and

(c) in paragraph (2), after “paragraph (1)” insert “or (1A)”.

Commencement Information

I1 Reg. 13 in force at 1.4.2017, see reg. 1