2023 No. 38
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.
PART 1General
Citation and commencement1
These Regulations may be cited as the Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 and come into force on 1 April 2023.
PART 2Amendment of the Council Tax Reduction (Scotland) Regulations 2021
2
The Council Tax Reduction (Scotland) Regulations 20212 are amended in accordance with regulations 3 to 21.
General amendments
3
In regulation 3(1) (application), for sub-paragraph (b) substitute—
b
has attained pensionable age if that person, or any partner of that person—
i
is a person on a qualifying income-related benefit, or
ii
is a person who has an award of universal credit, except as provided for by paragraphs (2) and (3), or who has made a claim for universal credit which is yet to be determined.
4
In regulation 4 (interpretation), in the definition of “employment and support allowance”, omit “(removing references to an income-based allowance)”.
5
In regulation 8 (meaning of “non-dependant”)—
a
in paragraph (2)—
i
at the end of sub-paragraph ( e ), omit “or”,
ii
for sub-paragraph (f) substitute—
f
a person who holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 19713, where the person is being provided with accommodation by an Approved sponsor under the Homes for Ukraine Sponsorship Scheme, or
g
a person who has entered the United Kingdom under one of the following schemes and is being provided with accommodation without making payment in return—
i
the Afghan Citizens Resettlement Scheme,
ii
the Afghan Relocations and Assistance Policy,
iii
the Community Sponsorship Scheme,
iv
the UK Resettlement Scheme,
v
the Vulnerable Children’s Resettlement Scheme,
vi
the Vulnerable Person’s Resettlement Scheme.
b
in paragraph (3) for “, (e) and (f)” substitute “and ( e) to (g)”
,
c
after paragraph (3) insert—
4
In this regulation—
a
“the Afghan Citizens Resettlement Scheme” means the scheme of that name announced by the United Kingdom Government on 18 August 20214,
b
“the Afghan Relocations and Assistance Policy” means the support scheme for relocation of Afghan citizens to the United Kingdom launched by the United Kingdom Government on 1 April 20215,
c
“the Community Sponsorship Scheme” means the scheme for community support for refugees launched by the United Kingdom Government in July 20166,
d
“the UK Resettlement Scheme” means the resettlement scheme for refugees launched by the United Kingdom Government in March 20217,
e
“the Vulnerable Children’s Resettlement Scheme” means the scheme for resettlement of refugee children and their families launched by the United Kingdom Government in 20168,
f
“the Vulnerable Persons Resettlement Scheme” means the resettlement scheme for refugees fleeing the conflict in Syria launched by the United Kingdom Government in January 20149.
6
In regulation 16(6) (persons not entitled to council tax reduction: persons treated as not being in Great Britain)—
a
in sub-paragraph (f), omit from “where that leave is” to the end of that sub-paragraph,
b
at the end of sub-paragraph (k), omit “or”,
c
in sub-paragraph (l) for “(f)(iv)” substitute “(f)”
,
d
at the end of sub-paragraph (l) insert—
, or
m
a person in Great Britain who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and—
i
has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
7
In regulation 20(3)(j) (persons not entitled to council tax reduction: students)—
a
after “in respect of whom” insert “, on account of the student’s disability by reason of deafness”
,
b
omit “on account of the student’s disability by reason of deafness” at the end of head (v).
8
In regulation 34A (changes of circumstances in cases involving an award of universal credit)12—
a
in paragraph (2)(b) for “claim” substitute “award”
,
b
in paragraphs (3) and (4) for “claim for”, in each place where it occurs, substitute “award of”
.
9
In regulation 41(1) (average weekly unearned income), omit “and nothing in this paragraph authorises a relevant authority to disregard any income other than that specified in these Regulations”.
10
In regulation 42(2)(a) (calculation of income on a weekly basis (applicants with an award of universal credit)), for “Chapter” substitute “Part”
.
11
In regulation 44(2) (meaning of assessment period) for “and 41 (average weekly unearned income)” substitute “, 41 (average weekly unearned income) and 41A (calculation of average weekly income from tax credits)”
.
12
In regulation 47 (calculation of earned income in an assessment period), after paragraph (3) insert—
4
In this regulation, “trade dispute” has the meaning given in section 244 of the Trade Union and Labour Relations (Consolidation) Act 199213.
13
In regulation 51(5) (self-employed earnings), for “paragraphs (6) to (10)” substitute “paragraphs (6) to (11)”
.
14
In regulation 57 (meaning of “unearned income”)—
a
in paragraph (1)(b)(iii) —
i
before “employment” insert “contributory”
,
ii
omit “(removing references to an income-based allowance)”,
b
in paragraph (4) for “paragraph (1)(b)(v)” substitute “paragraph (1)(b)(vi)”
.
15
In regulation 77(12) (treatment of childcare charges (applicants with no award of universal credit))—
a
after sub-paragraph (g) insert—
ga
adult disability payment payable on account of the other member’s incapacity has been reduced to £0 under regulation 28(2) (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the Disability Assistance for Working Age People (Scotland) Regulations 202214
b
in sub-paragraph (h) for “(f) or (g)” substitute “(f), (g) or (ga)”
.
16
In schedule 1 (applicable amount), in paragraph 14(1) (enhanced disability premium)—
a
in head (d) for “or a member of the applicant’s family” substitute “or the applicant’s partner”
,
b
in head (e), at the end, omit “or”,
c
in head (f), at the end, insert—
, or
g
attendance allowance is payable in respect of the applicant or the applicant’s partner
17
In schedule 4 (capital to be disregarded), in paragraphs 16 to 18, for “26 weeks”, in each place where it occurs, substitute “6 months”
.
Uprating
18
In regulation 90 (non-dependant deductions)15—
a
in paragraph (1)—
i
in sub-paragraph (a) for “£13.30” substitute “£14.65”
, and
ii
in sub-paragraph (b) for “£4.45” substitute “£4.90”
,
b
in paragraph (2)—
i
in sub-paragraph (a) for “£228.00” substitute “£241.00”
,
ii
in sub-paragraph (b) for—
aa
“£228.00” substitute “£241.00”,
bb
“£396.00” substitute “£418.00”, and
cc
“£8.80” substitute “£9.70”, and
iii
in sub-paragraph ( c ) for—
aa
“£396.00” substitute “£418.00”,
bb
“£490.00” substitute “£517.00”, and
cc
“£11.15” substitute “£12.30.”
19
In regulation 98(2)(b) (amount of a transitional family premium)16, for “£17.85” substitute “£18.53”
.
20
In schedule 1 (applicable amount)17—
a
in the table in paragraph 1 (applicable amount for the purposes of regulation 35(a)), for—
i
“£77.00” in each place where it occurs substitute “£84.80”
,
ii
“£61.05” substitute “£67.20”, and
iii
“£121.05” substitute “£133.30”,
b
in paragraph 2 (applicable amount for the purposes of regulation 35(b)), for “£88.50” substitute “£97.23”
,
c
in paragraph 3 (additional amount in respect of a child or young person who is disabled where neither the applicant nor the applicant’s partner has an award of universal credit)—
i
in sub-paragraph (a) for “£68.04” substitute “£74.69”
,
ii
in sub-paragraph (b) for—
aa
“£68.04” substitute “£74.69”, and
bb
“£27.44” substitute “£30.17”,
d
in paragraph 4 (additional amount in respect of a child or young person who is disabled where the applicant or the applicant’s partner has an award of universal credit)—
i
in sub-paragraph (a) for “£68.04” substitute “£74.69”
,
ii
in sub-paragraph (b) for—
aa
“£68.04” substitute “£74.69,” and
bb
“£27.44” substitute “£30.17”,
e
in paragraph 4B18 (additional amount for certain kinship carers in respect of a child or young person who is disabled)—
i
in sub-paragraph (a) for “£68.04” substitute “£74.69”
, and
ii
in sub-paragraph (b) for—
aa
“£68.04” substitute “£74.69”, and
bb
“£27.44” substitute “£30.17”,
f
in paragraph 4C19 (award of universal credit would include an additional amount, but for the fact that a child or young person is in receipt of short-term assistance under the Disability Assistance for Children and Young People (Scotland) Regulations 2021)—
i
in sub-paragraph (a) for “£68.04” substitute “£74.69”
, and
ii
in sub-paragraph (b) for—
aa
“£68.04” substitute “£74.69”, and
bb
“£27.44” substitute “£30.17”,
g
in paragraph 4D20 (award of universal credit would include an additional amount, but for the fact that a young person is in receipt of short-term assistance under the Disability Assistance for Working Age People (Scotland) Regulations 2022)—
i
in sub-paragraph (a) for “£68.04” substitute “£74.69”
, and
ii
in sub-paragraph (b) for—
aa
“£68.04” substitute “£74.69”, and
bb
“£27.44” substitute “£30.17”,
h
in paragraph 5(1) (carer premium) for “£38.85” substitute “£42.75”
,
i
in the table in paragraph 17 (amounts of disability and carer premiums), in the entry—
i
“Disabled child premium” for “£68.04” substitute “£74.69”
,
ii
“Carer premium” for “£38.85” substitute “£42.75”
,
iii
“Disability premium” for—
aa
“£36.20” substitute “£39.85”, and
bb
“£51.60” substitute “£56.80”,
iv
“Severe disability premium” for—
aa
“£69.40” in both places where it occurs substitute “£76.40”
, and
bb
“£138.80” substitute “£152.80”, and
v
“Enhanced disability premium” for—
aa
“£27.44” substitute “£30.17”,
bb
“£17.75” substitute “£19.55”, and
cc
“£25.35” substitute “£27.90”,
j
in paragraph 23 (amount of work-related activity component), for “£30.60” substitute “£33.70”
, and
k
in paragraph 24 (amount of support component), for “£40.60” substitute “£44.70”
.
21
In schedule 2 (amount of second adult rebate)21, in the table in paragraph 1 (determination of the second adult rebate in respect of a day for the purposes of regulation 91)—
a
in entry (b)(i) for “£224.00” substitute “£237.00”
, and
b
in entry (b)(ii) for —
i
“£224.00” substitute “£237.00”, and
ii
“£292.00” substitute “£308.00”.
PART 3Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
22
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 201222 are amended in accordance with regulations 23 to 28.
General amendments
23
In regulation 3 (non-dependants)—
a
In paragraph (2)—
i
at the end of sub-paragraph (f) omit “and”,
ii
for sub-paragraph (g) substitute—
g
a person who holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 197123, where the person is being provided with accommodation by an Approved sponsor under the Homes for Ukraine Sponsorship Scheme; and
h
a person who has entered the United Kingdom under one of the following schemes and is being provided with accommodation without making payment in return—
i
the Afghan Citizens Resettlement Scheme,
ii
the Afghan Relocations and Assistance Policy,
iii
the Community Sponsorship Scheme,
iv
the UK Resettlement Scheme,
v
the Vulnerable Children’s Resettlement Scheme,
vi
the Vulnerable Persons Resettlement Scheme.
b
in paragraph (3) for “and (f) to (g)” substitute “and ( f) to (h)”
,
c
after paragraph (3) insert—
4
In this regulation—
a
“the Afghan Citizens Resettlement Scheme” means the scheme of that name announced by the United Kingdom Government on 18 August 202124,
b
“the Afghan Relocations and Assistance Policy” means the support scheme for relocation of Afghan citizens to the United Kingdom launched by the United Kingdom Government on 1 April 202125,
c
“the Community Sponsorship Scheme” means the scheme for community support for refugees launched by the United Kingdom Government in July 201626,
d
“the UK Resettlement Scheme” means the resettlement scheme for refugees launched by the United Kingdom Government in March 202127,
e
“the Vulnerable Children’s Resettlement Scheme” means the scheme for resettlement of refugee children and their families launched by the United Kingdom Government in 201628,
f
“the Vulnerable Persons Resettlement Scheme” means the resettlement scheme for refugees fleeing the conflict in Syria launched by the United Kingdom Government in January 201429.
24
In regulation 16(5)(l)(ii) (persons not entitled to council tax reduction: persons treated as not being in Great Britain), after “1971” insert—
or, in accordance with section 3ZA of that Act30, does not require a right of abode
Uprating
25
In regulation 20 (applicable amount)31, in paragraph (e) for “£17.85” substitute “£18.53”
.
26
In regulation 48 (non-dependant deductions)32—
a
in paragraph (1)—
i
in sub-paragraph (a) for “£13.30” substitute “£14.65”
, and
ii
in sub-paragraph (b) for “£4.45” substitute “£4.90”
,
b
in paragraph (2)—
i
in sub-paragraph (a) for “£228.00” substitute “£241.00”
,
ii
in sub-paragraph (b) for—
aa
“£228.00” substitute “£241.00”,
bb
“£396.00” substitute “£418.00”, and
cc
“£8.80” substitute “£9.70”, and
iii
in sub-paragraph ( c ) for—
aa
“£396.00” substitute “£418.00”,
bb
“£490.00” substitute “£517.00”, and
cc
“£11.15” substitute “£12.30”.
27
In schedule 1 (applicable amount)33—
a
in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—
i
in entry (1)(b) for “£197.10 ” substitute “£217.00”
,
ii
in entry (2)(b) for “£294.90” substitute “£324.70”
,
iii
in entry (4)(a) for “£294.90” substitute “£324.70”
, and
iv
in entry (4)(b) for “£97.80” substitute “£107.70”
,
b
in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£88.50” in both places where it occurs substitute “£97.23”
, and
c
in the table in paragraph 13 (amount of disability premium)—
i
in entries (1)(a) and (1)(b)(i) for “£69.40” substitute “£76.40”
,
ii
in entry (1)(b)(ii) for “£138.80” substitute “£152.80”
,
iii
in entry (2) for “£27.44” substitute “£30.17”
,
iv
in entry (3) for “£68.04” substitute “£74.69”
, and
v
in entry (4) for “£38.85” substitute “£42.75”
.
28
In schedule 5 (amount of alternative maximum council tax reduction)34, in the table in paragraph 1—
a
in entry (b)(i) for “£224.00” substitute “£237.00”
, and
b
in entry (b)(ii)—
i
for “£224.00” substitute “£237.00”
, and
ii
for “£292.00” substitute “£308.00”
.
PART 4Amendment of the Council Tax (Discounts) (Scotland) Regulations 1992
29
1
The Council Tax (Discounts) (Scotland) Regulations 199235 are amended in accordance with paragraph (2).
2
In the schedule—
a
in paragraph 7 (persons formerly residing in Ukraine)36, for the words from “has been granted” to the end substitute “holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 197137, where the person is being provided with accommodation by an Approved sponsor under the Homes for Ukraine Sponsorship Scheme”
,
b
after paragraph 7 insert—
Persons who have entered the United Kingdom under relocation or resettlement schemes8
1
A person shall be disregarded for the purposes of a discount on a particular day if on that day the person is being provided with accommodation without making payment in return, having entered the United Kingdom under one of the following schemes—
a
the Afghan Citizens Resettlement Scheme,
b
the Afghan Relocations and Assistance Policy,
c
the Community Sponsorship Scheme,
d
the UK Resettlement Scheme
e
the Vulnerable Children’s Resettlement Scheme,
f
the Vulnerable Persons Resettlement Scheme.
2
In this paragraph—
a
“the Afghan Citizens Resettlement Scheme” means the scheme of that name announced by the United Kingdom Government on 18 August 202138,
b
“the Afghan Relocations and Assistance Policy” means the support scheme for relocation of Afghan citizens to the United Kingdom launched by the United Kingdom Government on 1 April 202139,
c
“the Community Sponsorship Scheme” means the scheme for community support for refugees launched by the United Kingdom Government in July 201640,
d
“the UK resettlement scheme” means the scheme for resettlement of refugees launched by the United Kingdom Government in March 202141,
e
“the Vulnerable Children’s Resettlement Scheme” means the scheme for resettlement of refugee children and their families launched by the United Kingdom Government in 201642, and
f
“the Vulnerable Persons Resettlement Scheme” means the resettlement scheme for refugees fleeing the conflict in Syria launched by the United Kingdom Government in January 201443.
(This note is not part of the Regulations)