Council Tax Reduction (Scotland) Regulations 2012E+W+S
24.—(1) The Council Tax Reduction (Scotland) Regulations 2012(1) are amended as follows.
(2) In regulation 2 (interpretation), in paragraph (1) at the appropriate places insert—
(a)““parental bereavement leave” means leave by virtue of section 80EA of the Employment Rights Act 1996;”; and
(b)““statutory parental bereavement pay” means statutory parental bereavement pay under section 171ZZ6 of the 1992 Act;”.
(3) In regulation 6 (remunerative work), in paragraph (7) after “shared parental leave” insert “, parental bereavement leave”.
(4) In regulation 28 (treatment of child care charges)—
(a)in paragraph (15)—
(i)in the words before sub-paragraph (a) after “shared parental leave” insert “, parental bereavement leave”;
(ii)in sub-paragraph (a) after “shared parental leave” insert “, parental bereavement leave”;
(iii)in sub-paragraph (c) after “statutory adoption pay by virtue of section 171ZL of the 1992 Act” insert “, statutory parental bereavement pay by virtue of section 171ZZ6 of the Act”;
(b)in paragraph (16)—
(i)in the words before sub-paragraph (a) after “shared parental leave” insert “, parental bereavement leave”;
(ii)in both sub-paragraphs (b) and (c) after “statutory shared parental pay” insert “, statutory parental bereavement pay”.
(5) In regulation 34 (earnings of employed earners)—
(a)in paragraph (1)(j) after “statutory shared parental pay” insert “, statutory parental bereavement pay”;
(b)in paragraph (1)(k), after “shared parental leave” insert “, parental bereavement leave”.
(6) In regulation 35 (calculation of net earnings of employed earners), in paragraph (3)(d) after “statutory shared parental pay” insert “, statutory parental bereavement pay”.
Commencement Information
I1Reg. 24 in force at 6.4.2020, see reg. 1
S.S.I. 2012/303; amended by S.I. 2014/3255; there are other amending instruments but none is relevant.