http://www.legislation.gov.uk/ssi/2023/113/madeThe Council Tax Reduction (Scotland) Amendment Regulations 2023enKing's Printer for Scotland2023-03-30COUNCIL TAXThese Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”) in consequence of the Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134) (“the Remedial Order”) which came into force on 9 February 2023. By virtue of the Remedial Order, entitlement to bereavement benefits is extended to survivors of cohabiting partnerships who have dependent children. Previously these payments were only available to eligible bereaved parents who were married or in a civil partnership.Scottish Statutory Instruments2023 No. 113Council TaxThe Council Tax Reduction (Scotland) Amendment Regulations 2023Made28th March 2023Laid before the Scottish Parliament30th March 2023Coming into force15th May 2023

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80, 113(1) and (2) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992

1992 c. 14. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39). There are other amendments to section 80 and amendments to section 113(1) and (2) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

and all other powers enabling them to do so.

Citation and commencement1.

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2023 and come into force on 15 May 2023.

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20122.(1)

Schedule 4 (capital disregards) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

S.S.I. 2012/319, which was relevantly amended by S.S.I. 2013/142, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41, S.S.I. 2017/326 and S.S.I. 2019/29.

is amended in accordance with paragraphs (2) and (3).

(2)

In paragraph 30B

Paragraph 30B was inserted by S.S.I. 2017/326.

(a)

the existing text becomes sub-paragraph (1),

(b)

after that sub-paragraph, insert—(2)

Where bereavement support payment under section 30 of the Pensions Act 2014

2014 c. 19. Section 30 has been amended by S.I. 2023/134.

is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B)

Subsection (6B) was inserted by S.I. 2023/134.

of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—

(a)

in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017

S.I. 2017/410. Regulation 3(1) was amended by S.I. 2023/134.

, and

(b)

paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,

but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.

.

(3)

After paragraph 30K

Paragraph 30K was inserted by S.S.I. 2022/271.

insert—
30L.

Any payment of a widowed parent’s allowance made under section 39A

Section 39A was inserted by section 55(2) of the Welfare Reform and Pensions Act 1999 (c. 30) and amended by sections 254(1) and 261(4) of, and paragraph 20 of schedule 24 and schedule 30 of the Civil Partnership Act 2004 (c. 33), section 1(3) and paragraph 3 of schedule 1 of the Child Benefit Act 2005 (c. 6), section 51 of the Welfare Reform Act 2007 (c. 5), section 31(5) and paragraph 12 of schedule 16 of the Pensions Act 2014, S.I. 2014/560, S.I. 2014/3229 and S.I. 2019/1458.

of the 1992 Act—

(a)

to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

(b)

in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,

but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.

.

Amendment of the Council Tax Reduction (Scotland) Regulations 20213.(1)

Schedule 4 (capital to be disregarded) of the Council Tax Reduction (Scotland) Regulations 2021

S.S.I. 2021/249, which was relevantly amended by S.S.I. 2022/52 and S.S.I. 2022/271.

is amended in accordance with paragraphs (2) and (3).

(2)

In paragraph 23—

(a)

the existing text becomes sub-paragraph (1),

(b)

after that sub-paragraph, insert—(2)

Where bereavement support payment under section 30 of the Pensions Act 2014

2014 c. 19. Section 30 has been amended by S.I. 2023/134.

is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B)

Subsection (6B) was inserted by S.I. 2023/134.

of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—

(a)

in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017

S.I. 2017/410.

, and

(b)

paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,

but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.

.

(3)

After paragraph 44

Paragraph 44 was inserted by S.S.I. 2022/271.

insert—
45.

Any payment of a widowed parent’s allowance made under section 39A

Section 39A was inserted by section 55(2) of the Welfare Reform and Pensions Act 1999 (c. 30) and amended by sections 254(1) and 261(4) of, and paragraph 20 of schedule 24 and schedule 30 of the Civil Partnership Act 2004 (c. 33), section 1(3) and paragraph 3 of schedule 1 of the Child Benefit Act 2005 (c. 6), section 51 of the Welfare Reform Act 2007 (c. 5), section 31(5) and paragraph 12 of schedule 16 of the Pensions Act 2014, S.I. 2014/560, S.I. 2014/3229 and S.I. 2019/1458.

of the 1992 Act—

(a)

to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

(b)

in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,

but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.

.

TOM ARTHURAuthorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

28th March 2023
EXPLANATORY NOTE(This note is not part of the Regulations)

These Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”) in consequence of the Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134) (“the Remedial Order”) which came into force on 9 February 2023. By virtue of the Remedial Order, entitlement to bereavement benefits is extended to survivors of cohabiting partnerships who have dependent children. Previously these payments were only available to eligible bereaved parents who were married or in a civil partnership.

Regulation 2 amends the 2012 Regulations so that certain lump sum payments of Bereavement Support Payment and Widowed Parent’s Allowance made to the survivors of cohabiting partnerships are disregarded when calculating an applicant’s capital for the purposes of entitlement to a council tax reduction. Any lump sum payment of Bereavement Support Payment at the higher rate as set out in regulation 3(1) of the Bereavement Support Regulations 2017, or lump sum payment of Widowed Parent’s Allowance, made to the surviving partner of a cohabiting relationship as a result of a death occurring before the coming into force of the Remedial Order, will be disregarded for a period of 52 weeks. This period will run from the date the payment is received or, where it is received before these Regulations come into force, from the date of the coming into force of these Regulations, namely 15 May 2023.

Regulation 3 makes similar amendments to the 2021 Regulations.

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The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80, 113(1) and (2) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992
<authorialNote class="footnote" eId="f00001" marker="1">
<p>
<ref eId="c00002" href="http://www.legislation.gov.uk/id/ukpga/1992/14">1992 c. 14</ref>
. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act
<ref eId="c00003" href="http://www.legislation.gov.uk/id/ukpga/1994/39">1994 (c. 39)</ref>
. There are other amendments to section 80 and amendments to section 113(1) and (2) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act
<ref eId="c00004" href="http://www.legislation.gov.uk/id/ukpga/1998/46">1998 (c. 46)</ref>
.
</p>
</authorialNote>
and all other powers enabling them to do so.
</p>
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</preamble>
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<hcontainer name="regulation" eId="regulation-1">
<heading>Citation and commencement</heading>
<num>1.</num>
<content>
<p>These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2023 and come into force on 15 May 2023.</p>
</content>
</hcontainer>
<hcontainer name="regulation" eId="regulation-2">
<heading>Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012</heading>
<num>2.</num>
<paragraph eId="regulation-2-1">
<num>(1)</num>
<content>
<p>
Schedule 4 (capital disregards) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
<authorialNote class="footnote" eId="f00002" marker="2">
<p>
<ref eId="c00005" href="http://www.legislation.gov.uk/id/ssi/2012/319">S.S.I. 2012/319</ref>
, which was relevantly amended by
<ref eId="c00006" href="http://www.legislation.gov.uk/id/ssi/2013/142">S.S.I. 2013/142</ref>
,
<ref eId="c00007" href="http://www.legislation.gov.uk/id/ssi/2015/46">S.S.I. 2015/46</ref>
,
<ref eId="c00008" href="http://www.legislation.gov.uk/id/ssi/2016/81">S.S.I. 2016/81</ref>
,
<ref eId="c00009" href="http://www.legislation.gov.uk/id/ssi/2017/41">S.S.I. 2017/41</ref>
,
<ref eId="c00010" href="http://www.legislation.gov.uk/id/ssi/2017/326">S.S.I. 2017/326</ref>
and
<ref eId="c00011" href="http://www.legislation.gov.uk/id/ssi/2019/29">S.S.I. 2019/29</ref>
.
</p>
</authorialNote>
is amended in accordance with paragraphs (2) and (3).
</p>
</content>
</paragraph>
<paragraph eId="regulation-2-2">
<num>(2)</num>
<intro>
<p>
In paragraph 30B
<authorialNote class="footnote" eId="f00003" marker="3">
<p>
Paragraph 30B was inserted by
<ref eId="c00012" href="http://www.legislation.gov.uk/id/ssi/2017/326">S.S.I. 2017/326</ref>
.
</p>
</authorialNote>
</p>
</intro>
<level class="para1" eId="regulation-2-2-a">
<num>(a)</num>
<content>
<p>the existing text becomes sub-paragraph (1),</p>
</content>
</level>
<level class="para1" eId="regulation-2-2-b">
<num>(b)</num>
<content>
<p>
<mod>
after that sub-paragraph, insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double">
<paragraph>
<num>(2)</num>
<intro>
<p>
Where bereavement support payment under section 30 of the Pensions Act 2014
<authorialNote class="footnote" eId="f00004" marker="4">
<p>
<ref eId="c00013" href="http://www.legislation.gov.uk/id/ukpga/2014/19">2014 c. 19</ref>
. Section 30 has been amended by
<ref eId="c00014" href="http://www.legislation.gov.uk/id/uksi/2023/134">S.I. 2023/134</ref>
.
</p>
</authorialNote>
is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B)
<authorialNote class="footnote" eId="f00005" marker="5">
<p>
Subsection (6B) was inserted by
<ref eId="c00015" href="http://www.legislation.gov.uk/id/uksi/2023/134">S.I. 2023/134</ref>
.
</p>
</authorialNote>
of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017
<authorialNote class="footnote" eId="f00006" marker="6">
<p>
<ref eId="c00016" href="http://www.legislation.gov.uk/id/uksi/2017/410">S.I. 2017/410</ref>
. Regulation 3(1) was amended by
<ref eId="c00017" href="http://www.legislation.gov.uk/id/uksi/2023/134">S.I. 2023/134</ref>
.
</p>
</authorialNote>
, and
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,</p>
</content>
</level>
<wrapUp>
<p>but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.</p>
</wrapUp>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-3">
<num>(3)</num>
<content>
<p>
<mod>
After paragraph 30K
<authorialNote class="footnote" eId="f00007" marker="7">
<p>
Paragraph 30K was inserted by
<ref eId="c00018" href="http://www.legislation.gov.uk/id/ssi/2022/271">S.S.I. 2022/271</ref>
.
</p>
</authorialNote>
insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double">
<article>
<num>30L.</num>
<intro>
<p>
Any payment of a widowed parent’s allowance made under section 39A
<authorialNote class="footnote" eId="f00008" marker="8">
<p>
Section 39A was inserted by section 55(2) of the Welfare Reform and Pensions Act
<ref eId="c00019" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 (c. 30)</ref>
and amended by sections 254(1) and 261(4) of, and paragraph 20 of schedule 24 and schedule 30 of the Civil Partnership Act
<ref eId="c00020" href="http://www.legislation.gov.uk/id/ukpga/2004/33">2004 (c. 33)</ref>
, section 1(3) and paragraph 3 of schedule 1 of the Child Benefit Act
<ref eId="c00021" href="http://www.legislation.gov.uk/id/ukpga/2005/6">2005 (c. 6)</ref>
, section 51 of the Welfare Reform Act
<ref eId="c00022" href="http://www.legislation.gov.uk/id/ukpga/2007/5">2007 (c. 5)</ref>
, section 31(5) and paragraph 12 of schedule 16 of the Pensions Act 2014,
<ref eId="c00023" href="http://www.legislation.gov.uk/id/uksi/2014/560">S.I. 2014/560</ref>
,
<ref eId="c00024" href="http://www.legislation.gov.uk/id/uksi/2014/3229">S.I. 2014/3229</ref>
and
<ref eId="c00025" href="http://www.legislation.gov.uk/id/uksi/2019/1458">S.I. 2019/1458</ref>
.
</p>
</authorialNote>
of the 1992 Act—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,</p>
</content>
</level>
<wrapUp>
<p>but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.</p>
</wrapUp>
</article>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="regulation" eId="regulation-3">
<heading>Amendment of the Council Tax Reduction (Scotland) Regulations 2021</heading>
<num>3.</num>
<paragraph eId="regulation-3-1">
<num>(1)</num>
<content>
<p>
Schedule 4 (capital to be disregarded) of the Council Tax Reduction (Scotland) Regulations 2021
<authorialNote class="footnote" eId="f00009" marker="9">
<p>
<ref eId="c00026" href="http://www.legislation.gov.uk/id/ssi/2021/249">S.S.I. 2021/249</ref>
, which was relevantly amended by
<ref eId="c00027" href="http://www.legislation.gov.uk/id/ssi/2022/52">S.S.I. 2022/52</ref>
and
<ref eId="c00028" href="http://www.legislation.gov.uk/id/ssi/2022/271">S.S.I. 2022/271</ref>
.
</p>
</authorialNote>
is amended in accordance with paragraphs (2) and (3).
</p>
</content>
</paragraph>
<paragraph eId="regulation-3-2">
<num>(2)</num>
<intro>
<p>In paragraph 23—</p>
</intro>
<level class="para1" eId="regulation-3-2-a">
<num>(a)</num>
<content>
<p>the existing text becomes sub-paragraph (1),</p>
</content>
</level>
<level class="para1" eId="regulation-3-2-b">
<num>(b)</num>
<content>
<p>
<mod>
after that sub-paragraph, insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double">
<paragraph>
<num>(2)</num>
<intro>
<p>
Where bereavement support payment under section 30 of the Pensions Act 2014
<authorialNote class="footnote" eId="f00010" marker="10">
<p>
<ref eId="c00029" href="http://www.legislation.gov.uk/id/ukpga/2014/19">2014 c. 19</ref>
. Section 30 has been amended by
<ref eId="c00030" href="http://www.legislation.gov.uk/id/uksi/2023/134">S.I. 2023/134</ref>
.
</p>
</authorialNote>
is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B)
<authorialNote class="footnote" eId="f00011" marker="11">
<p>
Subsection (6B) was inserted by
<ref eId="c00031" href="http://www.legislation.gov.uk/id/uksi/2023/134">S.I. 2023/134</ref>
.
</p>
</authorialNote>
of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017
<authorialNote class="footnote" eId="f00012" marker="12">
<p>
<ref eId="c00032" href="http://www.legislation.gov.uk/id/uksi/2017/410">S.I. 2017/410</ref>
.
</p>
</authorialNote>
, and
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,</p>
</content>
</level>
<wrapUp>
<p>but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.</p>
</wrapUp>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-3-3">
<num>(3)</num>
<content>
<p>
<mod>
After paragraph 44
<authorialNote class="footnote" eId="f00013" marker="13">
<p>
Paragraph 44 was inserted by
<ref eId="c00033" href="http://www.legislation.gov.uk/id/ssi/2022/271">S.S.I. 2022/271</ref>
.
</p>
</authorialNote>
insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="double">
<article>
<num>45.</num>
<intro>
<p>
Any payment of a widowed parent’s allowance made under section 39A
<authorialNote class="footnote" eId="f00014" marker="14">
<p>
Section 39A was inserted by section 55(2) of the Welfare Reform and Pensions Act
<ref eId="c00034" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 (c. 30)</ref>
and amended by sections 254(1) and 261(4) of, and paragraph 20 of schedule 24 and schedule 30 of the Civil Partnership Act
<ref eId="c00035" href="http://www.legislation.gov.uk/id/ukpga/2004/33">2004 (c. 33)</ref>
, section 1(3) and paragraph 3 of schedule 1 of the Child Benefit Act
<ref eId="c00036" href="http://www.legislation.gov.uk/id/ukpga/2005/6">2005 (c. 6)</ref>
, section 51 of the Welfare Reform Act
<ref eId="c00037" href="http://www.legislation.gov.uk/id/ukpga/2007/5">2007 (c. 5)</ref>
, section 31(5) and paragraph 12 of schedule 16 of the Pensions Act 2014,
<ref eId="c00038" href="http://www.legislation.gov.uk/id/uksi/2014/560">S.I. 2014/560</ref>
,
<ref eId="c00039" href="http://www.legislation.gov.uk/id/uksi/2014/3229">S.I. 2014/3229</ref>
and
<ref eId="c00040" href="http://www.legislation.gov.uk/id/uksi/2019/1458">S.I. 2019/1458</ref>
.
</p>
</authorialNote>
of the 1992 Act—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,</p>
</content>
</level>
<wrapUp>
<p>but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.</p>
</wrapUp>
</article>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="signatures">
<hcontainer name="signatureBlock">
<content>
<block name="signature">
<signature refersTo="#">TOM ARTHUR</signature>
</block>
<block name="role">
<role refersTo="#">Authorised to sign by the Scottish Ministers</role>
</block>
<blockContainer class="address">
<p>
<location refersTo="#">St Andrew’s House,</location>
</p>
<p>
<location refersTo="#">Edinburgh</location>
</p>
</blockContainer>
<block name="date">
<date date="2023-03-28">28th March 2023</date>
</block>
</content>
</hcontainer>
</hcontainer>
</body>
<conclusions>
<blockContainer class="explanatoryNote">
<heading>EXPLANATORY NOTE</heading>
<subheading>(This note is not part of the Regulations)</subheading>
<blockContainer ukl:Name="P">
<p>
These Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“
<term refersTo="#term-the-2012-regulations">the 2012 Regulations</term>
”) and the Council Tax Reduction (Scotland) Regulations 2021 (“
<term refersTo="#term-the-2021-regulations">the 2021 Regulations</term>
”) in consequence of the Bereavement Benefits (Remedial) Order 2023 (
<ref eId="c00001" href="http://www.legislation.gov.uk/id/uksi/2023/134">S.I. 2023/134</ref>
) (“
<term refersTo="#term-the-remedial-order">the Remedial Order</term>
”) which came into force on 9 February 2023. By virtue of the Remedial Order, entitlement to bereavement benefits is extended to survivors of cohabiting partnerships who have dependent children. Previously these payments were only available to eligible bereaved parents who were married or in a civil partnership.
</p>
</blockContainer>
<blockContainer ukl:Name="P">
<p>Regulation 2 amends the 2012 Regulations so that certain lump sum payments of Bereavement Support Payment and Widowed Parent’s Allowance made to the survivors of cohabiting partnerships are disregarded when calculating an applicant’s capital for the purposes of entitlement to a council tax reduction. Any lump sum payment of Bereavement Support Payment at the higher rate as set out in regulation 3(1) of the Bereavement Support Regulations 2017, or lump sum payment of Widowed Parent’s Allowance, made to the surviving partner of a cohabiting relationship as a result of a death occurring before the coming into force of the Remedial Order, will be disregarded for a period of 52 weeks. This period will run from the date the payment is received or, where it is received before these Regulations come into force, from the date of the coming into force of these Regulations, namely 15 May 2023.</p>
</blockContainer>
<blockContainer ukl:Name="P">
<p>Regulation 3 makes similar amendments to the 2021 Regulations.</p>
</blockContainer>
</blockContainer>
</conclusions>
</act>
</akomaNtoso>