Prospective
Amendment of the Council Tax Reduction (Scotland) Regulations 2012S
6. In regulation 66 (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 67.
(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
I1Reg. 6 in force at 1.4.2017, see reg. 1