The Council Tax Reduction (Scotland) Amendment Regulations 2016

EXPLANATORY NOTE

(This note is not part of the Regulations)

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

Regulations 1 and 2 provide for the citation and commencement of these Regulations and make transitional provision relating to the removal of family premium.

Regulation 4 replaces a definition in the CTR Regulations, in consequence of devolution of arrangements for certain matters previously provided for by the Independent Living Fund (2006), which will be operated by ILF Scotland. It also amends references to payments funded from the Scottish Welfare Fund so that they refer to the replacement funds to be maintained by Scottish local authorities.

In consequence of the removal of family premium from housing benefit, regulation 5 removes references in the CTR Regulations to that premium, but subject to the transitional protections that are made by regulation 2.

As a consequence of recent Welsh legislation, amendments are made by regulation 6 to the CTR Regulations.

Regulation 7 reduces the period by which claims for benefit can be backdated.

Regulation 8 makes provision for kinship care allowances to be disregarded in calculating income.

Regulation 9 amends the definition of “the benefit Acts” in regulation 2(1) of the CTR Regulations.

Regulations 10 and 12 relate to cases where an award of universal credit has been made. Regulation 10 provides that deductions for the benefit of third parties are to be disregarded in calculating income. Regulation 12 clarifies that the rules about calculation of income in regulation 39 of the CTR Regulations do not apply to universal credit cases.

Regulation 11 makes minor amendments in consequence of the National Insurance Contributions Act 2015.

In addition to uprating figures that are used to calculate the amount of council tax reduction that a claimant is entitled to receive, regulations 13 to 15 make further amendments relating to awards of universal credit.

Regulations 17 to 27 make amendments with similar effect, where appropriate, to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012. In addition, regulation 24 introduces a new capital disregard in relation to lump sum payments of deferred state pension and regulation 25 adds two new paragraphs to Schedule 3 to those Regulations (sums to be disregarded in calculating income).