These Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).
Part 2 of the Regulations provides for a new disregard within the 2012 Regulations and includes provision for uprating of figures in those Regulations.
Regulation 4 provides for the disregard in calculating the income of a non-dependent adult who lives with a council tax reduction applicant, for the purposes of calculating how entitlement to council tax reduction is affected by the presence of the non-dependent adult. Regulation 5 provides for the disregard of any payment made under the Victims of Overseas Terrorism Compensation Scheme in calculating an applicant’s capital for the purpose of entitlement to council tax reduction. Regulation 3 inserts the appropriate definition into the interpretation provision in regulation 2 of the 2012 Regulations in light of these changes.
Regulations 6 to 9 uprate figures used to calculate entitlement to council tax reduction in the 2012 Regulations.
Part 3 of the Regulations provides for a new disregard within the 2021 Regulations and includes provision for uprating of figures in those Regulations. It also makes a further minor amendment to the 2021 Regulations to add a heading.
Regulation 12 amends regulation 75 to provide for the disregard of any payment made under the Victims of Overseas Terrorism Compensation Scheme when calculating an applicant’s capital for the purposes of entitlement to council tax reduction under the 2021 Regulations. Regulation 11 inserts the appropriate definition of the Victims of Overseas Terrorism Compensation Scheme into the interpretation provision in regulation 4 of the 2021 Regulations in light of the changes made by regulation 12.
Regulation 13 inserts a new Part heading before paragraph 46 in schedule 4 of the Regulations. Prior to this amendment, paragraph 46 formed part of Part 5 of schedule 4, which bears the heading “Payments”, but paragraph 46 does not concern a payment. This amendment is to clarify that the disregard in paragraph 46 is not a payment but concerns the capital of applicants for the second adult rebate.
Regulations 14 to 18 uprate figures used to calculate entitlement to council tax reduction in the 2021 Regulations.
https://www.legislation.gov.uk/ssi/2024/35/made
