2020 No. 25
The Council Tax Reduction (Scotland) Amendment 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.
PART 1General
Citation and commencement1
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.
PART 2Amendment of the Council Tax Reduction (Scotland) Regulations 2012
2
The Council Tax Reduction (Scotland) Regulations 20122 are amended in accordance with regulations 3 to 10.
Uprating
3
In regulation 21 (applicable amount)3, in paragraph (f) after “any” insert “transitional family premium determined in accordance with regulation 23A (transitional family premium) and of any”.
4
In regulation 22 (applicable amount: polygamous marriages)4, in paragraph (g) after “any” insert “transitional family premium determined in accordance with regulation 23A (transitional family premium) and of any”.
5
After regulation 22 insert—
Transitional family premium22A
Where an applicant is entitled to an amount by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 2016 (“a transitional family premium”)5, that amount is—
a
£22.20 if that is the amount the applicant was entitled to on 31 March 2020, and
b
in all other cases, £17.60.
6
In regulation 23 (applicable amount: persons who have an award of universal credit), in paragraph (2A)6—
a
in sub-paragraph (b) for “£16.73” substitute “£17.07”, and
b
in sub-paragraph (c) for “£53.47” substitute “£54.32”.
7
In regulation 67 (non-dependant deductions)7—
a
in paragraph (1)—
i
in sub-paragraph (a) for “£12.55” substitute “£12.80”, and
ii
in sub-paragraph (b) for “£4.15” substitute “£4.25”, and
b
in paragraph (2)—
i
in sub-paragraph (a) for “£209.00” substitute “£213.00”,
ii
in sub-paragraph (b) for—
aa
“£209.00” substitute “£213.00”,
bb
“£363.00” substitute “£370.00”, and
cc
“£8.30” substitute “£8.45”, and
iii
in sub-paragraph (c) for—
aa
“£363.00” substitute “£370.00”,
bb
“£451.00” substitute “£458.00”, and
cc
“£10.50” substitute “£10.70”.
8
In schedule 1 (applicable amount)8—
a
in the table in paragraph 1 (applicable amount for the purposes of regulations 21(a) and 22(a) and (b)), for—
i
“£73.10” in each place where it occurs substitute “£74.35”,
ii
“£57.90” substitute “£58.90”, and
iii
“£114.85” substitute “£116.80”,
b
in paragraph 3 (applicable amount for the purposes of regulations 21(b) and 22(c)), for “£83.63” in both places where it occurs substitute “£85.34”,
c
in the table in paragraph 17 (amounts of disability premiums), in the entry—
i
“Disability premium” for—
aa
“£34.35” substitute “£34.95”, and
bb
“£48.95” substitute “£49.80”,
ii
“Severe disability premium” for—
aa
“£65.85” in both places where it occurs substitute “£66.95”, and
bb
“£131.70” substitute “£133.90”,
iii
“Disabled child premium” for “£64.19” substitute “£65.52”,
iv
“Carer premium” for “£36.85” substitute “£37.50”, and
v
“Enhanced disability premium” for—
aa
“£26.04” substitute “£26.60”,
bb
“£16.80” substitute “£17.10”, and
cc
“£24.10” substitute “£24.50”,
d
in paragraph 23 (amount of work-related activity component), for “£29.05” substitute “£29.55”, and
e
in paragraph 24 (amount of support component), for “£38.55” substitute “£39.20”.
9
In schedule 2 (amount of alternative maximum council tax reduction), in the table in paragraph 19—
a
in entry (b)(i) for “£205.00” substitute “£209.00”, and
b
in entry (b)(ii) for—
i
“£205.00” substitute “£209.00”, and
ii
“£268.00” substitute “£273.00”.
Disregard of historical child abuse in care discretionary payments10
In schedule 5 (capital to be disregarded), after paragraph 7010 insert—
71
Any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme which the Scottish Ministers set up in respect of cases of historical child abuse in care.
PART 3Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
11
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 201211 are amended in accordance with regulations 12 to 15.
Uprating
12
In regulation 20 (applicable amount)12, omit the “and” after paragraph (b) and after paragraph (d) insert—
, and
e
the amount of £17.60 if the applicant is entitled to an amount (“a transitional family premium”) by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 201613.
13
In regulation 48 (non-dependant deductions)14—
a
in paragraph 1—
i
in sub-paragraph (a) for “£12.55” substitute “£12.80”, and
ii
in sub-paragraph (b) for “£4.15” substitute “£4.25”, and
b
in paragraph 2—
i
in sub-paragraph (a) for “£209.00” substitute “£213.00”,
ii
in sub-paragraph (b) for—
aa
“£209.00” substitute “£213.00”,
bb
“£363.00” substitute “£370.00”, and
cc
“£8.30” substitute “£8.45”, and
iii
in sub-paragraph (c) for—
aa
“£363.00” substitute “£370.00”,
bb
“£451.00” substitute “£458.00”, and
cc
“£10.50” substitute “£10.70”.
14
In schedule 1 (applicable amount)15—
a
in the table in paragraph 2 (personal allowances)—
i
in entry (1)(b) for “£181.00” substitute “£187.75”,
ii
in entry (2)(b) for “£270.60” substitute “£280.85”,
iii
in entry (4)(a) for “£270.60” substitute “£280.85”, and
iv
in entry (4)(b) for “£89.60” substitute “£93.10”,
b
in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£83.63” in both places where it occurs substitute “£85.34”, and
c
in the table in paragraph 13 (amount of disability premium)—
i
in entries (1)(a) and (1)(b)(i) for “£65.85” substitute “£66.95”,
ii
in entry (1)(b)(ii) for “£131.70” substitute “£133.90”,
iii
in entry (2) for “£26.04” substitute “£26.60”,
iv
in entry (3) for “£64.19” substitute “£65.52”, and
v
in entry (4) for “£36.85” substitute “£37.50”.
15
In schedule 5 (amount of alternative maximum council tax reduction), in the table in paragraph 1—
a
in entry (b)(i) for “£205.00” substitute “£209.00”, and
b
in entry (b)(ii)—
i
for “£205.00” substitute “£209.00”, and
ii
for “£268.00” substitute “£273.00”.
(This note is not part of the Regulations)