http://www.legislation.gov.uk/ssi/2023/38/regulation/27The 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”). PART 3Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 201227In schedule 1 (applicable amount)ain the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—iin entry (1)(b) for “£197.10 ” substitute “£217.00”,iiin entry (2)(b) for “£294.90” substitute “£324.70”,iiiin entry (4)(a) for “£294.90” substitute “£324.70”, andivin entry (4)(b) for “£97.80” substitute “£107.70”,bin 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”, andcin the table in paragraph 13 (amount of disability premium)—iin entries (1)(a) and (1)(b)(i) for “£69.40” substitute “£76.40”,iiin entry (1)(b)(ii) for “£138.80” substitute “£152.80”,iiiin entry (2) for “£27.44” substitute “£30.17”,ivin entry (3) for “£68.04” substitute “£74.69”, andvin entry (4) for “£38.85” substitute “£42.75”. 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, S.S.I. 2021/51 and S.S.I. 2022/52. Reg. 27 in force at 1.4.2023, see reg. 1
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<dc:title>The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">COUNCIL TAX</dc:subject>
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<dc:modified>2024-07-18</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2023-04-01</dct:valid>
<dc:description>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”).</dc:description>
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<Number>PART 3</Number>
<Title>Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27" id="regulation-27" RestrictStartDate="2023-04-01">
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27
</Pnumber>
<P1para>
<Text>
In schedule 1 (applicable amount)
<FootnoteRef Ref="f00033"/>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/a" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/a" id="regulation-27-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/a/i" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/a/i" id="regulation-27-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>
in entry (1)(b) for “£197.10 ” substitute
<InlineAmendment>“£217.00”</InlineAmendment>
,
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/a/ii" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/a/ii" id="regulation-27-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
in entry (2)(b) for “£294.90” substitute
<InlineAmendment>“£324.70”</InlineAmendment>
,
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/a/iii" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/a/iii" id="regulation-27-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>
in entry (4)(a) for “£294.90” substitute
<InlineAmendment>“£324.70”</InlineAmendment>
, and
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/a/iv" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/a/iv" id="regulation-27-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>
in entry (4)(b) for “£97.80” substitute
<InlineAmendment>“£107.70”</InlineAmendment>
,
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/b" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/b" id="regulation-27-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
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
<InlineAmendment>“£97.23”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/c" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/c" id="regulation-27-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in the table in paragraph 13 (amount of disability premium)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/c/i" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/c/i" id="regulation-27-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>
in entries (1)(a) and (1)(b)(i) for “£69.40” substitute
<InlineAmendment>“£76.40”</InlineAmendment>
,
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/c/ii" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/c/ii" id="regulation-27-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>
in entry (1)(b)(ii) for “£138.80” substitute
<InlineAmendment>“£152.80”</InlineAmendment>
,
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/c/iii" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/c/iii" id="regulation-27-c-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>
in entry (2) for “£27.44” substitute
<InlineAmendment>“£30.17”</InlineAmendment>
,
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/c/iv" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/c/iv" id="regulation-27-c-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>
in entry (3) for “£68.04” substitute
<InlineAmendment>“£74.69”</InlineAmendment>
, and
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2023/38/regulation/27/c/v" IdURI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27/c/v" id="regulation-27-c-v">
<Pnumber>v</Pnumber>
<P4para>
<Text>
in entry (4) for “£38.85” substitute
<InlineAmendment>“£42.75”</InlineAmendment>
.
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P1para>
</P1>
</Part>
</Body>
</Secondary>
<Footnotes>
<Footnote id="f00033">
<FootnoteText>
<Para>
<Text>
Schedule 1 was relevantly amended by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2013/49" id="c00057" Year="2013" Number="49" Class="ScottishStatutoryInstrument">S.S.I. 2013/49</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2014/35" id="c00058" Year="2014" Number="35" Class="ScottishStatutoryInstrument">S.S.I. 2014/35</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2015/46" id="c00059" Year="2015" Number="46" Class="ScottishStatutoryInstrument">S.S.I. 2015/46</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2016/81" id="c00060" Year="2016" Number="81" Class="ScottishStatutoryInstrument">S.S.I. 2016/81</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2016/253" id="c00061" Year="2016" Number="253" Class="ScottishStatutoryInstrument">S.S.I. 2016/253</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2017/41" id="c00062" Year="2017" Number="41" Class="ScottishStatutoryInstrument">S.S.I. 2017/41</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2018/69" id="c00063" Year="2018" Number="69" Class="ScottishStatutoryInstrument">S.S.I. 2018/69</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2019/29" id="c00064" Year="2019" Number="29" Class="ScottishStatutoryInstrument">S.S.I. 2019/29</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2020/25" id="c00065" Year="2020" Number="25" Class="ScottishStatutoryInstrument">S.S.I. 2020/25</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2021/51" id="c00066" Year="2021" Number="51" Class="ScottishStatutoryInstrument">S.S.I. 2021/51</Citation>
and
<Citation URI="http://www.legislation.gov.uk/id/ssi/2022/52" id="c00067" Year="2022" Number="52" Class="ScottishStatutoryInstrument">S.S.I. 2022/52</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
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<Para>
<Text>
<CitationSubRef id="cgdpgbay5-00199" SectionRef="regulation-27" URI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/27">Reg. 27</CitationSubRef>
in force at 1.4.2023, see
<CitationSubRef id="cgdpgbay5-00200" CitationRef="" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/ssi/2023/38/regulation/1" Operative="true">reg. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
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