Here are the main points from the Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025:
- Citation and Commencement: These regulations are cited as the Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 and come into force on 1 April 2025.
- Amendments to 2012 Regulations:
- Regulation 20(e): The applicable amount is updated from £19.15 to £19.48.
- Regulation 48: Non-dependant deductions are updated with new amounts for various income brackets.
- Amendments to 2021 Regulations:
- Regulation 4: Definition of “award of universal credit” is updated.
- Regulation 10A: New provisions for zero awards or temporary cessations of universal credit.
- Regulation 34A: Clarification on changes of circumstances involving universal credit.
- Regulation 65: Expansion of circumstances where notional income is discounted.
- Schedule 1: Various figures used to calculate entitlement to council tax reduction are updated.
- Uprating: Several figures in the 2021 Regulations are uprated to reflect changes in costs and benefits.