The Council Tax Reduction (Scotland) Regulations 2021

5.—(1) Subject to sub-paragraphs (2) to (8), the amount specified for the purposes of regulation 35(d) (the carer premium), is [F1 £42.75]. S

(2) The applicable amount is to include the carer premium specified in sub-paragraph (1) where an applicant or the applicant’s partner has regular and substantial caring responsibilities for a severely disabled person, but subject to sub-paragraphs (3) and (4).

(3) In the case of a couple, the carer premium is payable in respect of each partner if they both qualify for it, but only if they are not caring for the same severely disabled person.

(4) Where two or more persons have regular and substantial caring responsibilities for the same severely disabled person, the carer premium is only payable in respect of one of them and that is—

(a) the one whose award of universal credit includes the carer element described in regulation 29 of the 2013 Regulations(1),

(b) the one in receipt of a carer’s allowance in respect of the severely disabled person, or

(c) the one who would be in receipt of a carer’s allowance in respect of the severely disabled person were it not for the application of the Social Security (Overlapping Benefits) Regulations 1979(2).

(5) Where a carer premium is awarded to a person whose award of universal credit includes the carer element described in regulation 29 of the 2013 Regulations, the condition for the award of the premium is to be treated as satisfied for as long as that carer element continues to be paid (for example, following the death of the severely disabled person).

(6) Where a carer premium is awarded to a person other than a person described in sub-paragraph (5), but—

(a) the person in respect of whose care the carer’s allowance has been awarded dies, or

(b) in any other case the person in respect of whom a carer premium has been awarded ceases to be entitled to a carer’s allowance,

the condition for the award of the premium is to be treated as satisfied for a period of 8 weeks from the relevant date specified in sub-paragraph (7).

(7) The relevant date for the purposes of sub-paragraph (6) is—

(a) where sub-paragraph (6)(a) applies, and the person is at that time entitled to a carer’s allowance, the Sunday following the death of the person in respect of whose care a carer’s allowance has been awarded or the date of death if the death occurred on a Sunday, and

(b) in any other case, the date on which the person who has been entitled to a carer’s allowance ceases to be entitled to that allowance.

(8) Where a person who has had regular and substantial caring responsibilities for a severely disabled person ceases to have such caring responsibilities and makes an application for council tax reduction, the condition for the award of the carer premium is to be treated as satisfied for a period of 8 weeks from the date on which—

(a) the person in respect of whom the person had such caring responsibilities dies, where that brought the caring responsibilities to an end, and

(b) in any other case, the person ceased to have such caring responsibilities.

Textual Amendments

F1 Sum in sch. 1 para. 5(1) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 20(h)

Commencement Information

I1 Sch. 1 para. 5 in force at 1.4.2022, see reg. 1

(1)

Regulation 29 was amended by S.I. 2015/1754 and S.I. 2017/204.

(2)

S.I. 1979/597.