The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014

Council Tax Reduction (Scotland) Regulations 2012

23.—(1) The Council Tax Reduction (Scotland) Regulations 2012(1) are amended as follows.

(2) In regulation 2 (interpretation), in paragraph (1)—

(a) omit the definition of “additional statutory paternity pay”;

(b) omit the definition of “ordinary statutory paternity pay”;

(c) in the definition of “paternity leave” —

(i) omit “ordinary”;

(ii) omit “or on additional paternity leave by virtue of section 80AA or 80BB of that Act”;

(d) at the appropriate places there is inserted—

““shared parental leave” means leave by virtue of section 75E or 75G of the Employment Rights Act 1996;”; and

““statutory shared parental pay” means statutory shared parental pay under section 171ZU or 171ZV of the 1992 Act;”.

(3) In regulation 6 (remunerative work), in paragraph (7) after “paternity leave” insert “, shared parental leave”.

(4) In regulation 28 (treatment of child care charges)—

(a) in paragraph (15)—

(i) after “paternity leave” in both places where those words appear insert “, shared parental leave”;

(ii) for “ordinary statutory paternity pay” substitute “statutory paternity pay”;

(iii) omit “, additional statutory paternity pay by virtue of section 171ZEA or 171ZEB of the 1992 Act”;

(iv) for “statutory adoption pay” substitute “statutory shared parental pay, statutory adoption pay”;

(b) in paragraph (16)—

(i) after “paternity leave” insert “, shared parental leave”;

(ii) omit “ordinary or additional” in both places where those words appear;

(iii) for “or statutory adoption pay ends” in both places where those words appear substitute “, statutory shared parental pay or statutory adoption pay ends”.

(5) In regulation 34 (earnings of employed earners) –

(a) in paragraph (1)(j)—

(i) omit “ordinary or additional”;

(ii) for “or statutory adoption pay” substitute “, statutory shared parental pay or statutory adoption pay”;

(b) in paragraph (1)(k), after “paternity leave” insert “, shared parental leave”.

(6) In regulation 35 (calculation of net earnings of employed earners), in paragraph (3)(d)—

(a) omit “ordinary or additional”;

(b) for “or statutory adoption pay” substitute “, statutory shared parental pay or statutory adoption pay”.

(1)

S.S.I. 2012/303 amended by S.S.I. 2013/48; there are other amending instruments but none is relevant.