The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023
PART 1General
1Citation and commencement
PART 2Amendment of the Council Tax Reduction (Scotland) Regulations 2021
2The Council Tax Reduction (Scotland) Regulations 2021 are amended in...
3General amendments
4In 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...
18Uprating
19In 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 2012
22The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012...
23General amendments
24In regulation 16(5)(l)(ii) (persons not entitled to council tax reduction:...
25Uprating
26In 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 1992
29(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

Laid before the Scottish Parliament

Coming into force

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 19921 and all other powers enabling them to do so.