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Scottish Statutory Instruments
Council Tax
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).
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
KATE FORBES
A member of the Scottish Government
St Andrew's House,
Edinburgh
(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.