The Council Tax Reduction (Scotland) Regulations 2021

Meaning of “young person”

6.—(1) In these Regulations “young person” means a person who falls within the definition of “qualifying young person” in regulation 5 of the 2013 Regulations (meaning of qualifying young person).

(2) Where section 145A of the 1992 Act (entitlement to child benefit after death of a child or qualifying young person)(1) applies in respect of a qualifying young person, within the meaning of Part 9 of that Act, and paragraph (3) does not apply, then during (and only during) the period prescribed under subsection (1) of that section—

(a) references in these Regulations to a young person include the qualifying young person who has died, and

(b) for the purposes of these Regulations the circumstances pertaining to the qualifying young person at the date of their death are deemed to continue.

(3) Where regulation 37 of the 2013 Regulations (run-on after a death)(2) applies in respect of a young person, then during each assessment period for which the universal credit award is calculated as if that person had not died—

(a) references in these Regulations to a young person include the young person who has died, and

(b) for the purposes of these Regulations the circumstances pertaining to the young person at the date of their death are deemed to continue.

(1)

Section 145A was inserted by section 55 of the Tax Credits Act 2002 (c.21) and amended by paragraph 48 of schedule 24 of the Civil Partnership Act 2004 (c.33), paragraph 12 of schedule 1 of the Child Benefit Act 2005 (c.6) and S.I. 2019/1458.

(2)

Regulation 37 was amended by S.I. 2014/597.