http://www.legislation.gov.uk/ssi/2023/38/contentsThe Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023enCOUNCIL TAXStatute Law Database2024-07-18Expert Participation2023-04-01 These Regulations amend the Council Tax Reduction (Scotland) Regulations 2021 (“the Working Age Regulations”), the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the Pension Age Regulations”) and the Council Tax (Discounts) (Scotland) Regulations 1992. (“the Discount Regulations”). The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 PART 1General1Citation and commencement PART 2Amendment of the Council Tax Reduction (Scotland) Regulations 20212The Council Tax Reduction (Scotland) Regulations 2021 are amended in...3General amendments4In regulation 4 (interpretation), in the definition of “employment and...5In regulation 8 (meaning of “non-dependant”)— (a) in paragraph (2)—...6In regulation 16(6) (persons not entitled to council tax reduction:...7In regulation 20(3)(j) (persons not entitled to council tax reduction:...8In regulation 34A (changes of circumstances in cases involving an...9In regulation 41(1) (average weekly unearned income), omit “and nothing...10In regulation 42(2)(a) (calculation of income on a weekly basis...11In regulation 44(2) (meaning of assessment period) for “and 41...12In regulation 47 (calculation of earned income in an assessment...13In regulation 51(5) (self-employed earnings), for “paragraphs (6) to (10)”...14In regulation 57 (meaning of “unearned income”)— 15In regulation 77(12) (treatment of childcare charges (applicants with no...16In schedule 1 (applicable amount), in paragraph 14(1) (enhanced disability...17In schedule 4 (capital to be disregarded), in paragraphs 16...18Uprating19In regulation 98(2)(b) (amount of a transitional family premium), for...20In schedule 1 (applicable amount)— (a) in the table in...21In schedule 2 (amount of second adult rebate), in the... PART 3Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 201222The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012...23General amendments24In regulation 16(5)(l)(ii) (persons not entitled to council tax reduction:...25Uprating26In regulation 48 (non-dependant deductions)— (a) in paragraph (1)— 27In schedule 1 (applicable amount)— (a) in the table in...28In schedule 5 (amount of alternative maximum council tax reduction),... PART 4Amendment of the Council Tax (Discounts) (Scotland) Regulations 199229(1) The Council Tax (Discounts) (Scotland) Regulations 1992 are amended... 2023 No. 38 Council Tax The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 Made 9th February 2023 Laid before the Scottish Parliament 13th February 2023 Coming into force 1st April 2023 The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and (2), paragraph 11 of schedule 1 and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 and all other powers enabling them to do so. 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).
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<ContentsTitle>The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023</ContentsTitle>
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<ContentsNumber>PART 1</ContentsNumber>
<ContentsTitle>General</ContentsTitle>
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<ContentsNumber>PART 2</ContentsNumber>
<ContentsTitle>Amendment of the Council Tax Reduction (Scotland) Regulations 2021</ContentsTitle>
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<ContentsTitle Generated="true">The Council Tax Reduction (Scotland) Regulations 2021 are amended in...</ContentsTitle>
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<ContentsTitle>General amendments</ContentsTitle>
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<ContentsItem ContentRef="regulation-4" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/4" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/4" RestrictExtent="S">
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<ContentsTitle Generated="true">In regulation 4 (interpretation), in the definition of “employment and...</ContentsTitle>
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<ContentsItem ContentRef="regulation-5" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/5" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/5" RestrictExtent="S">
<ContentsNumber>5</ContentsNumber>
<ContentsTitle Generated="true">In regulation 8 (meaning of “non-dependant”)— (a) in paragraph (2)—...</ContentsTitle>
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<ContentsItem ContentRef="regulation-6" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/6" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/6" RestrictExtent="S">
<ContentsNumber>6</ContentsNumber>
<ContentsTitle Generated="true">In regulation 16(6) (persons not entitled to council tax reduction:...</ContentsTitle>
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<ContentsItem ContentRef="regulation-7" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/7" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/7" RestrictExtent="S">
<ContentsNumber>7</ContentsNumber>
<ContentsTitle Generated="true">In regulation 20(3)(j) (persons not entitled to council tax reduction:...</ContentsTitle>
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<ContentsItem ContentRef="regulation-8" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/8" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/8" RestrictExtent="S">
<ContentsNumber>8</ContentsNumber>
<ContentsTitle Generated="true">In regulation 34A (changes of circumstances in cases involving an...</ContentsTitle>
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<ContentsNumber>9</ContentsNumber>
<ContentsTitle Generated="true">In regulation 41(1) (average weekly unearned income), omit “and nothing...</ContentsTitle>
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<ContentsNumber>10</ContentsNumber>
<ContentsTitle Generated="true">In regulation 42(2)(a) (calculation of income on a weekly basis...</ContentsTitle>
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<ContentsNumber>11</ContentsNumber>
<ContentsTitle Generated="true">In regulation 44(2) (meaning of assessment period) for “and 41...</ContentsTitle>
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<ContentsNumber>12</ContentsNumber>
<ContentsTitle Generated="true">In regulation 47 (calculation of earned income in an assessment...</ContentsTitle>
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<ContentsNumber>13</ContentsNumber>
<ContentsTitle Generated="true">In regulation 51(5) (self-employed earnings), for “paragraphs (6) to (10)”...</ContentsTitle>
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<ContentsItem ContentRef="regulation-14" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/14" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/14" RestrictExtent="S">
<ContentsNumber>14</ContentsNumber>
<ContentsTitle Generated="true">In regulation 57 (meaning of “unearned income”)— </ContentsTitle>
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<ContentsNumber>15</ContentsNumber>
<ContentsTitle Generated="true">In regulation 77(12) (treatment of childcare charges (applicants with no...</ContentsTitle>
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<ContentsNumber>16</ContentsNumber>
<ContentsTitle Generated="true">In schedule 1 (applicable amount), in paragraph 14(1) (enhanced disability...</ContentsTitle>
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<ContentsItem ContentRef="regulation-17" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/17" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/17" RestrictExtent="S">
<ContentsNumber>17</ContentsNumber>
<ContentsTitle Generated="true">In schedule 4 (capital to be disregarded), in paragraphs 16...</ContentsTitle>
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<ContentsNumber>18</ContentsNumber>
<ContentsTitle>Uprating</ContentsTitle>
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<ContentsItem ContentRef="regulation-19" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/19" RestrictStartDate="2023-04-01" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/19" RestrictExtent="S">
<ContentsNumber>19</ContentsNumber>
<ContentsTitle Generated="true">In regulation 98(2)(b) (amount of a transitional family premium), for...</ContentsTitle>
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<ContentsNumber>20</ContentsNumber>
<ContentsTitle Generated="true">In schedule 1 (applicable amount)— (a) in the table in...</ContentsTitle>
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<ContentsNumber>21</ContentsNumber>
<ContentsTitle Generated="true">In schedule 2 (amount of second adult rebate), in the...</ContentsTitle>
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<ContentsNumber>PART 3</ContentsNumber>
<ContentsTitle>Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012</ContentsTitle>
<ContentsItem ContentRef="regulation-22" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/22" RestrictStartDate="2023-04-01" RestrictExtent="S" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/22">
<ContentsNumber>22</ContentsNumber>
<ContentsTitle Generated="true">The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012...</ContentsTitle>
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<ContentsTitle>General amendments</ContentsTitle>
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<ContentsNumber>24</ContentsNumber>
<ContentsTitle Generated="true">In regulation 16(5)(l)(ii) (persons not entitled to council tax reduction:...</ContentsTitle>
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<ContentsNumber>25</ContentsNumber>
<ContentsTitle>Uprating</ContentsTitle>
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<ContentsNumber>26</ContentsNumber>
<ContentsTitle Generated="true">In regulation 48 (non-dependant deductions)— (a) in paragraph (1)— </ContentsTitle>
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<ContentsNumber>27</ContentsNumber>
<ContentsTitle Generated="true">In schedule 1 (applicable amount)— (a) in the table in...</ContentsTitle>
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<ContentsNumber>28</ContentsNumber>
<ContentsTitle Generated="true">In schedule 5 (amount of alternative maximum council tax reduction),...</ContentsTitle>
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<ContentsPart ContentRef="part-4" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/part/4" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/part/4" RestrictExtent="S">
<ContentsNumber>PART 4</ContentsNumber>
<ContentsTitle>Amendment of the Council Tax (Discounts) (Scotland) Regulations 1992</ContentsTitle>
<ContentsItem ContentRef="regulation-29" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/29" DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/29" RestrictExtent="S">
<ContentsNumber>29</ContentsNumber>
<ContentsTitle Generated="true">(1) The Council Tax (Discounts) (Scotland) Regulations 1992 are amended...</ContentsTitle>
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<Secondary>
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<Number>2023 No. 38</Number>
<SubjectInformation>
<Subject>
<Title>Council Tax</Title>
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<Title>The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023</Title>
<MadeDate>
<Text>Made</Text>
<DateText>9th February 2023</DateText>
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<DateText>13th February 2023</DateText>
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The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and (2), paragraph 11 of schedule 1 and paragraph 1 of schedule 2 of the Local Government Finance Act 1992
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and all other powers enabling them to do so.
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/14" id="c00001" Year="1992" Number="14" Class="UnitedKingdomPublicGeneralAct">1992 c. 14</Citation>
. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/39" id="c00002" Year="1994" Number="39" Class="UnitedKingdomPublicGeneralAct">1994 (c. 39)</Citation>
. 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
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/46" id="c00003" Year="1998" Number="46" Class="UnitedKingdomPublicGeneralAct">1998 (c. 46)</Citation>
.
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