2020 No. 108

Council Tax

The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2020

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 19921 and all other powers enabling them to do so.

Citation and commencement1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2020 and come into force on 6 April 2020.

Amendment of the Council Tax Reduction (Scotland) Regulations 20122

The Council Tax Reduction (Scotland) Regulations 20122 are amended as follows—

a

in paragraph 18 (increase in the amount of earnings of the applicant etc. to be disregarded)3 of schedule 3—

i

in sub-paragraph (1), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that by £17.10”,

ii

in sub-paragraph (3)(c), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that £17.10”,

b

in paragraph 56 (maximum amount of working tax credit to be disregarded as earnings) of schedule 4, for “£17.10” substitute “£37.10 until and including 4 April 2021 and after that up to £17.10”.

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20123

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20124 are amended as follows—

a

in paragraph 10 (increase in the amount of earnings of the applicant etc. to be disregarded)5 of schedule 2—

i

in sub-paragraph (1), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that by £17.10”,

ii

in sub-paragraph (3)(c), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that £17.10”,

b

in paragraph 20 (maximum amount of working tax credit to be disregarded as earnings) of schedule 3, for “£17.10” substitute “£37.10 until and including 4 April 2021 and after that up to £17.10”.

BEN MACPHERSONAuthorised to sign by the Scottish MinistersSt 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. The amendments increase the amount of earnings that are to be disregarded in calculating the income of an applicant for the purposes of an award of council tax reduction. The increases operate during the 2020/21 tax year, after which the current thresholds are reapplied.

The amendments reflect the temporary increase in the basic amount of working tax credit made by section 77 of the Coronavirus Act 2020 (c.7).