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The Council Tax Reduction (Scotland) Regulations 2021

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PART 2SChildren

2.  The amount specified for the purposes of regulation 35(b) (the child premium) is [F1£104.05] for each child or young person.S

Textual Amendments

Commencement Information

I1Sch. 1 para. 2 in force at 1.4.2022, see reg. 1

3.  Where neither the applicant nor the applicant’s partner, nor the partners jointly, have an award of universal credit, the following additional amount is, or additional amounts are, to be included in the applicable amount in respect of each child or young person who is disabled for whom the applicant or the applicant’s partner is responsible and who is a member of the applicant’s household—S

(a)the disabled child premium of [F2£80.01] in respect of each—

(i)child or young person who is in receipt of disability living allowance, child disability payment [F3, adult disability payment] or personal independence payment or is no longer in receipt of such allowance or payment because the child or young person is a patient, provided that the child or young person continues to be a member of the family, or

(ii)child or young person who is blind or treated as blind by virtue of paragraph 12(2) (disability premium), or

(iii)child or young person in respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person)(1) applies for the purposes of entitlement to child benefit, and in respect of whom a disabled child premium was included in the applicant’s applicable amount immediately before the death of that child or young person, but the amount is to be included only for the period of entitlement prescribed under that section, and

(b)the disabled child premium of [F4£80.01] and the enhanced disability premium of [F5£32.20] in respect of each—

(i)child or young person who is entitled to the care component of disability living allowance at the highest rate, or would be so entitled, but for a suspension of benefit in accordance with Regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation,

(ii)child or young person who is entitled to the care component of child disability payment at the highest rateF6...

(iii)child or young person who is entitled to the daily living component of personal independence payment at the enhanced rate, or would be so entitled, but for a suspension of benefit in accordance with Regulations made under section 86(1) of the 2012 Act or an abatement as a consequence of hospitalisation,

[F7(iiia)a young person who is entitled to the daily living component of adult disability payment at the enhanced rate,]

(iv)young person who is in receipt of armed forces independence payment, or

(v)child or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit, and in respect of whom both the disabled child premium and the enhanced disability premium were included in the applicant’s applicable amount immediately before the death of that child or young person, but the amounts are to be included only for the period of entitlement prescribed under that section.

Textual Amendments

F6Words in sch. 1 para. 3(b)(ii) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(a)(ii)

Commencement Information

I2Sch. 1 para. 3 in force at 1.4.2022, see reg. 1

4.  [F8Subject to paragraphs 4C and 4D, where] the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that includes an amount under regulation 24(2) of the 2013 Regulations (additional amount in respect of a child or qualifying young person who is disabled)(2), an additional amount is to be included in the applicable amount in respect of each child or young person in respect of whom the amount under that regulation is payable and the additional amount is—

(a)the disabled child premium of [F9£80.01], where the amount under that regulation is paid in respect of a child or young person at the lower rate described in paragraph (2)(a) of that regulation, and

(b)the disabled child premium of [F10£80.01] and the enhanced disability premium of [F11£32.20], where the amount under that regulation is paid in respect of a child or young person at the higher rate described in paragraph (2)(b) of that regulation.

Textual Amendments

Commencement Information

I3Sch. 1 para. 4 in force at 1.4.2022, see reg. 1

[F124A.  [F13Subject to paragraphs 4C and 4D, where]—

(a)the applicant is a kinship carer approved under the Looked After Children (Scotland) Regulations 2009,

(b)the child or young person who is placed with the applicant falls within paragraph (4B)(a)(i) to (iii) or (b)(i) to (v), and

(c)the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit,

an additional amount is to be included in the applicable amount in respect of the child or young person in accordance with paragraph 4B.

Textual Amendments

Commencement Information

I4Sch. 1 para. 4A in force at 1.4.2022, see reg. 1

4B.  The additional amount is—S

(a)the disabled child premium of [F14£80.01] in respect of any child or young person—

(i)who is in receipt of disability living allowance, child disability payment [F15, adult disability payment] or personal independence payment or who is no longer in receipt of such allowance or payment because the person is a patient, provided that the child or young person continues to be a member of the family,

(ii)who is blind or treated as blind by virtue of paragraph 12(2) (disability premium), or

(iii)in respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit, and in respect of whom a disabled child premium was included in the applicant’s amount immediately before the death of the child or young person, but the amount is to be included only for the period of entitlement prescribed under that section,

(b)the disabled child premium of [F16£80.01] and the enhanced disability premium of [F17£32.20] in respect of any—

(i)child or young person who is entitled to the care component of disability living allowance at the highest rate, or would be so entitled, but for a suspension of benefit in accordance with Regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation,

(ii)child or young person who is entitled to the care component of child disability payment at the highest rate,

(iii)child or young person who is entitled to the daily living component of personal independence payment at the enhanced rate, or would be so entitled but for a suspension of benefit in accordance with Regulations made under section 86(1) of the 2012 Act or an abatement as a consequence of hospitalisation,

[F18(iiia)a young person who is entitled to the daily living component of adult disability payment at the enhanced rate,]

(iv)young person who is in receipt of armed forces independence payment, or

(v)child or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit and in respect of whom both the disabled child premium and the enhanced disability premium were included in the applicant’s applicable amount immediately before the death of the child or young person, but the amounts are to be included only for the period of entitlement prescribed under that section.]

Textual Amendments

Commencement Information

I5Sch. 1 para. 4B in force at 1.4.2022, see reg. 1

[F194C.  Where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations (additional amount of universal credit in respect of a child or qualifying young person who is disabled), or would include an amount at the higher rate, but for the fact that the child or young person is entitled to short-term assistance under paragraph 1(1) of the schedule of the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (“the 2021 Regulations”) [F20an additional amount is to be included in the applicable amount in respect of the child or young person and the additional amount is]—S

(a) the disabled child premium of [F21£80.01], where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of the schedule of the 2021 Regulations, was—

(i)the care component of child disability payment at the lowest or middle rate, under regulation 11(5)(b) or (c) of the 2021 Regulations,

(ii)the mobility component of child disability payment at the higher or lower rate, under regulation 12 or regulation 13 of the 2021 Regulations,

(b) the disabled child premium of [F22£80.01] and the enhanced disability premium of [F23£32.20], where the assistance that was payable under the earlier determination included the care component of child disability payment at the highest rate, under regulation 11(5)(a) of the 2021 Regulations.]

Textual Amendments

[F194D.  Where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations, or would include an amount at the higher rate, but for the fact that the young person is entitled to short-term assistance under paragraph 1(1) of schedule 2 of the Disability Assistance for Working Age People (Scotland) Regulations 2022 (“the 2022 Regulations”) [F24an additional amount is to be included in the applicable amount in respect of the young person and the additional amount is]—S

(a) the disabled child premium of [F25£80.01], where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of schedule 2 of the 2022 Regulations, was—

(i)the daily living component of adult disability payment at the standard rate, under regulation 5(2) of the 2022 Regulations,

(ii)the mobility component of adult disability payment at the standard or enhanced rate, under regulation 6(2) or (3) of the 2022 Regulations,

(b) the disabled child premium of [F26£80.01] and the enhanced disability premium of [F27£32.20], where the assistance that was payable under the earlier determination includes the care component of adult disability payment at the enhanced rate, under regulation 5(3) of the 2022 Regulations.]

Textual Amendments

(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 24 was amended by section 14(5)(a) of the Welfare Reform and Work Act 2016 (c.7) and S.I. 2014/2888.

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