The Council Tax Reduction (Scotland) Amendment Regulations 2020

Year2020

2020 No. 25

Council Tax

The Council Tax Reduction (Scotland) Amendment Regulations 2020

Made 6th February 2020

Laid before the Scottish Parliament 10th February 2020

Coming into force 1st April 2020

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 19921and all other powers enabling them to do so.

1 General

PART 1

General

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.

2 Amendment of the Council Tax Reduction (Scotland) Regulations 2012

PART 2

Amendment of the Council Tax Reduction (Scotland) Regulations 2012

The Council Tax Reduction (Scotland) Regulations 2012 are...
S-2 The Council Tax Reduction (Scotland) Regulations 2012 are...

2. The Council Tax Reduction (Scotland) Regulations 20122are amended in accordance with regulations 3 to 10.

Uprating

Uprating

S-3 In regulation 21 (applicable amount) , in paragraph (f) after...

3. In regulation 21 (applicable amount)3, in paragraph (f) after “any” insert “transitional family premium determined in accordance with regulation 23A (transitional family premium) and of any”.

S-4 In regulation 22 (applicable amount: polygamous marriages) , in...

4. In regulation 22 (applicable amount: polygamous marriages)4, in paragraph (g) after “any” insert “transitional family premium determined in accordance with regulation 23A (transitional family premium) and of any”.

S-5 After regulation 22 insert— 22A Transitional family premium...

5. After regulation 22 insert—

S-22A

Transitional family premium

22A. Where an applicant is entitled to an amount by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 2016 (“a transitional family premium”)5, that amount is—

(a) £22.20 if that is the amount the applicant was entitled to on 31 March 2020, and

(b) in all other cases, £17.60.”.

S-6 In regulation 23 (applicable amount: persons who have an award...

6. In regulation 23 (applicable amount: persons who have an award of universal credit), in paragraph (2A)6

(a) in sub-paragraph (b) for “£16.73” substitute “£17.07”, and

(b) in sub-paragraph (c) for “£53.47” substitute “£54.32”.

S-7 In regulation 67 (non-dependant deductions) — in paragraph (1)—...

7. In regulation 67 (non-dependant deductions)7

(a) in paragraph (1)—

(i) in sub-paragraph (a) for “£12.55” substitute “£12.80”, and

(ii) in sub-paragraph (b) for “£4.15” substitute “£4.25”, and

(b) in paragraph (2)—

(i) in sub-paragraph (a) for “£209.00” substitute “£213.00”,

(ii) in sub-paragraph (b) for—

(aa) “£209.00” substitute “£213.00”,

(bb) “£363.00” substitute “£370.00”, and

(cc) “£8.30” substitute “£8.45”, and

(iii) in sub-paragraph (c) for—

(aa) “£363.00” substitute “£370.00”,

(bb) “£451.00” substitute “£458.00”, and

(cc) “£10.50” substitute “£10.70”.

S-8 In schedule 1 (applicable amount) — in the table in paragraph 1...

8. In schedule 1 (applicable amount)8

(a) in the table in paragraph 1 (applicable amount for the purposes of regulations 21(a) and 22(a) and (b)), for—

(i) “£73.10” in each place where it occurs substitute “£74.35”,

(ii) “£57.90” substitute “£58.90”, and

(iii) “£114.85” substitute “£116.80”,

(b) in paragraph 3 (applicable amount for the purposes of regulations 21(b) and 22(c)), for “£83.63” in both places where it occurs substitute “£85.34”,

(c) in the table in paragraph 17 (amounts of disability premiums), in the entry—

(i) “Disability premium” for—

(aa) “£34.35” substitute “£34.95”, and

(bb) “£48.95” substitute “£49.80”,

(ii) “Severe disability premium” for—

(aa) “£65.85” in both places where it occurs substitute “£66.95”, and

(bb) “£131.70” substitute “£133.90”,

(iii) “Disabled child premium” for “£64.19” substitute “£65.52”,

(iv) “Carer premium” for “£36.85” substitute “£37.50”, and

(v) “Enhanced disability premium” for—

(aa) “£26.04” substitute “£26.60”,

(bb) “£16.80” substitute “£17.10”, and

(cc) “£24.10” substitute “£24.50”,

(d) in paragraph 23 (amount of work-related activity component), for “£29.05” substitute “£29.55”, and

(e) in paragraph 24 (amount of support component), for “£38.55” substitute “£39.20”.

S-9 In schedule 2 (amount of alternative maximum council tax...

9. In schedule 2 (amount of alternative maximum council tax reduction), in the table in paragraph 19

(a) in entry (b)(i) for “£205.00” substitute “£209.00”, and

(b) in entry (b)(ii) for—

(i) “£205.00” substitute “£209.00”, and

(ii) “£268.00” substitute “£273.00”.

Disregard of historical child abuse in care discretionary payments
S-10 Disregard of historical child abuse in care discretionary payments

Disregard of historical child abuse in care discretionary payments

10. In schedule 5 (capital to be disregarded), after paragraph 7010insert—

S-71

71. Any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme which the Scottish Ministers set up in respect of cases of historical child abuse in care.”.

3 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

PART 3

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

The Council Tax Reduction (State Pension Credit) (Scotland)...
S-11 The Council Tax Reduction (State Pension Credit) (Scotland)...

11. The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 201211are amended in accordance with regulations 12 to 15.

Uprating

Uprating

S-12 In regulation 20 (applicable amount) , omit the “and” after...

12. In regulation 20 (applicable amount)12, omit the “and” after paragraph (b) and after paragraph (d) insert—

“, and

(e)

(e) the amount of £17.60 if the applicant is entitled to an amount (“a transitional family premium”) by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 201613.”.

S-13 In regulation 48 (non-dependant deductions) — in paragraph 1—...

13. In regulation 48 (non-dependant deductions)14

(a) in paragraph 1—

(i) in sub-paragraph (a) for “£12.55” substitute “£12.80”, and

(ii) in sub-paragraph (b) for “£4.15” substitute “£4.25”, and

(b) in paragraph 2—

(i) in sub-paragraph (a) for “£209.00” substitute “£213.00”,

(ii) in sub-paragraph (b) for—

(aa) “£209.00” substitute “£213.00”,

(bb) “£363.00” substitute “£370.00”, and

(cc) “£8.30” substitute “£8.45”, and

(iii) in sub-paragraph (c) for—

(aa) “£363.00” substitute “£370.00”,

(bb) “£451.00” substitute “£458.00”, and

(cc) “£10.50” substitute “£10.70”.

S-14 In schedule 1 (applicable amount) — in the table in paragraph 2...

14. In schedule 1 (applicable amount)15

(a) in the table in paragraph 2 (personal allowances)—

(i) in entry (1)(b) for “£181.00” substitute “£187.75”,

(ii) in entry (2)(b) for “£270.60” substitute “£280.85”,

(iii) in entry (4)(a) for “£270.60” substitute “£280.85”, and

(iv) in entry (4)(b) for “£89.60” substitute “£93.10”,

(b) in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£83.63” in both places where it occurs substitute “£85.34”, and

(c) in the table in paragraph 13 (amount of disability premium)—

(i) in entries (1)(a) and (1)(b)(i) for “£65.85” substitute “£66.95”,

(ii) in entry (1)(b)(ii) for “£131.70” substitute “£133.90”,

(iii) in entry (2) for “£26.04” substitute “£26.60”,

(iv) in entry (3) for “£64.19” substitute “£65.52”, and

(v) in entry (4) for “£36.85”...

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