27. The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(1) are amended in accordance with regulations 28 to 33.
28. In paragraph 8 of schedule 1 (applicable amount: enhanced disability premium)—
(a)in head (c)(2) of sub-paragraph (1), omit from “, or would be payable” to “2021,”,
(b)omit sub-paragraphs (3) and (4)(3).
29. In schedule 5 (amount of alternative maximum council tax reduction), in the table in paragraph 1—
(a)in entry (a)(4) after “income-related employment and support allowance” insert “, universal credit with no earned income,” ,
(b)in entry (b)(5) after “income-related employment and support allowance” insert “, universal credit with no earned income,”,
(c)in entry ( c ) after “income-related employment and support allowance” insert “, universal credit with no earned income,”.
30. In regulation 20 (applicable amount)(6), in paragraph (e) for “£17.65” substitute “£17.85”.
31. In regulation 48 (non-dependant deductions)(7)—
(a)in paragraph (1)—
(i)in sub-paragraph (a) for “£12.90” substitute “£13.30”, and
(ii)in sub-paragraph (b) for “£4.30” substitute “£4.45”,
(b)in paragraph (2)—
(i)in sub-paragraph (a) for “£213.00” substitute “£228.00”,
(ii)in sub-paragraph (b) for—
(aa)“£213.00” substitute “£228.00”,
(bb)“£370.00” substitute “£396.00”, and
(cc)“£8.50” substitute “£8.80”, and
(iii)in sub-paragraph ( c ) for—
(aa)“£370.00” substitute “£396.00”,
(bb)“£458.00” substitute “£490.00”, and
(cc)“£10.80” substitute “£11.15”.
32. In schedule 1 (applicable amount)(8)—
(a)in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—
(i)in entry 1(b) for “£191.15” substitute “£197.10”,
(ii)in entry (2)(b) for “£286.05” substitute “£294.90”,
(iii)in entry (4)(a) for “£286.05” substitute “£294.90”, and
(iv)in entry (4)(b) for “£94.90” substitute “£97.80”,
(b)in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£85.75” in both places where it occurs substitute “£88.50”, and
(c)in the table in paragraph 13 (amount of disability premium)—
(i)in entries (1)(a) and (1)(b)(i) for “£67.30” substitute “£69.40”,
(ii)in entry 1(b)(ii) for “£134.60” substitute “£138.80”,
(iii)in entry (2) for “£26.67” substitute “£27.44”,
(iv)in entry (3) for “£65.94” substitute “£68.04”, and
(v)in entry (4) for “£37.70” substitute “£38.85”.
33. In schedule 5 (amount of alternative maximum council tax reduction)(9), in the table in paragraph 1—
(a)in entry (b)(i) for “£209.00” substitute “£224.00”, and
(b)in entry (b)(ii)—
(i)for “£209.00” substitute “£224.00”, and
(ii)for “£273.00” substitute “£292.00”.
S.S.I. 2012/319, relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2016/253, S.S.I. 2017/41, S.S.I. 2018/69 and S.S.I. 2019/29, S.S.I. 2020/25 and S.S.I. 2021/51.
Head (c) was inserted by S.S.I. 2021/73.
Sub-paragraphs (3) and (4) were inserted by S.S.I. 2021/122.
Sub-paragraph (a) was amended by S.S.I. 2013/287.
Sub-paragraph (b) was amended by S.S.I. 2020/25.
Regulation 20 was amended by S.S.I. 2016/81, S.S.I. 2020/25 and S.S.I. 2021/51.
Regulation 48 was relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41, S.S.I. 2018/69, S.S.I. 2019/29, S.S.I. 2020/25 and S.S.I. 2021/51.
Schedule 1 was relevantly amended by S.S.I. 2013/49, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2016/253, S.S.I. 2017/41, S.S.I. 2018/69, S.S.I. 2019/29, S.S.I, 2020/25 and S.S.I. 2021/51.
Schedule 5 was relevantly amended by S.S.I. 2013/287 and S.S.I. 2020/25.