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The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021
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Changes over time for: The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021
Version Superseded: 03/11/2022
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- 01/04/2022
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Scottish Statutory Instruments
2021 No. 137
Council Tax
The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021
Made
at 1.07 p.m. on 11th March 2021
Laid before the Scottish Parliament
at 4.15 p.m. on 11th March 2021
Coming into force
5th April 2021
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 1992 M1 and all other powers enabling them to do so.
Marginal Citations
M11992 c.14. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and amendments to section 113(1) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).
Citation and commencementS
1. These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021 and come into force on 5 April 2021.
Commencement Information
I1Reg. 1 in force at 5.4.2021, see reg. 1
Amendment of the Council Tax Reduction (Scotland) Regulations 2012S
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012S
6. In schedule 4 (capital disregards) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 M2, after paragraph 30H (the one-off payment of £500 to NHS and social care workers) M3 insert—
“30I. The one-off payment of £500 to persons eligible for working tax credit announced by the Chancellor of the Exchequer on 3 March 2021 M4.”.
Commencement Information
I2Reg. 6 in force at 5.4.2021, see reg. 1
Marginal Citations
M3Paragraph 30H was inserted by S.S.I. 2021/12.
M4See https://www.gov.uk/guidance/new-one-off-500-payment-for-working-households-receiving-tax-credits.
KATE FORBES
A member of the Scottish Government
St 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.
They provide that a one-off £500 payment that is to be made to persons eligible for working tax credits is to be disregarded, for the purposes of council tax reduction, in calculating a person's capital.
The payment is also to be disregarded as income for the purposes of such calculations under the Council Tax Reduction (Scotland) Regulations 2012. It would not be regarded as income in making such calculations under the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.
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