Scottish Statutory Instruments
2021 No. 51
Council Tax
The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021
Laid before the Scottish Parliament
1st February 2021
Coming into force
1st 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() and all other powers enabling them to do so.
PART 1SGeneral
Citation and commencementS
1. These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 and come into force on 1 April 2021.
PART 2SAmendment of the Council Tax Reduction (Scotland) Regulations 2012
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Exit from the European UnionS
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UpratingS
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PART 3SAmendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
8. The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012() are amended in accordance with regulations 9 to 12.S
Exit from the European UnionS
9. In regulation 17 (persons treated as being in Great Britain), in paragraph (4)(f) omit “(other than the United Kingdom)”.
UpratingS
10. In regulation 20 (applicable amount)() in paragraph (e), for “£17.60” substitute “£17.65”.
11. In regulation 48 (non-dependant deductions)()—
(a)in paragraph (1)—
(i)in sub-paragraph (a) for “£12.80” substitute “£12.90”, and
(ii)in sub-paragraph (b) for “£4.25” substitute “£4.30”, and
(b)in paragraph (2)—
(i)in sub-paragraph (b) for “£8.45” substitute “£8.50”, and
(ii)in sub-paragraph (c) for “£10.70” substitute “£10.80”.
12. In schedule 1 (applicable amount)()—
(a)in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—
(i)in entry (1)(b) for “£187.75” substitute “£191.15”,
(ii)in entry (2)(b) for “£280.85” substitute “£286.05”,
(iii)in entry (4)(a) for “£280.85” substitute “£286.05”, and
(iv)in entry (4)(b) for “£93.10” substitute “£94.90”,
(b)in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£85.34” in both places where it occurs substitute “£85.75”, and
(c)in the table in paragraph 13 (amount of disability premium)—
(i)in entries (1)(a) and (1)(b)(i) for “£66.95” substitute “£67.30”,
(ii)in entry (1)(b)(ii) for “£133.90” substitute “£134.60”,
(iii)in entry (2) for “£26.60” substitute “£26.67”,
(iv)in entry (3) for “£65.52” substitute “£65.94”, and
(v)in entry (4) for “£37.50” substitute “£37.70”.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
EXPLANATORY NOTE
These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the Working Age Regulations”) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the Pension Age Regulations”). Regulations 3 to 7 amend the Working Age Regulations and regulations 8 to 12 amend the Pension Age Regulations.
Regulation 3(1) and 9 amend, respectively, the Working Age Regulations and the Pension Age Regulations to remove references to the United Kingdom being part of the European Union.
Regulation 3(2) removes the prohibition in the Working Age Regulations on a member of the European Parliament being a member of the Council Tax Reduction Review Panel. Members of this Panel also undertake further reviews of determinations under the Pension Age Regulations (see regulation 70C of those Regulations).
Regulations 4 to 7 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Working Age Regulations.
Regulations 10 to 12 uprate figures used to calculate the amount of council tax reduction that an applicant is entitled to receive under the Pension Age Regulations.