The Council Tax Reduction (Scotland) Amendment Regulations 2019

Made: 6th February 2019

Laid before the Scottish Parliament: 8th February 2019

Coming into force: 1st April 2019

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 1992 and all other powers enabling them to do so.

PART 1 — General

Citation and commencement

1

These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2019 and come into force on 1 April 2019.

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

2

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Non-recovery of council tax arrears caused by official error

3

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Uprating

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6

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Amendment of schedule 4

7

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Amendments of schedule 5

8

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

9

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 10 to 14.

Non-recovery of council tax arrears caused by official error

10

After regulation 19 insert—

(19A) (1) Arrears of council tax are not recoverable if they arise in consequence of an over-entitlement to council tax reduction as described in paragraph (2). (2) This paragraph applies to an over-entitlement which arises in consequence of an official error where the claimant or a person acting on their behalf or any other person to whom the council tax reduction is awarded could not have reasonably been expected to realise that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement. (3) In this regulation, “over-entitlement” means an amount of council tax reduction which was awarded and to which there was no entitlement (whether on the initial decision or as subsequently reviewed or superseded or further reviewed or superseded). (4) In this regulation, “official error” means a mistake, whether in the form of an act or omission, by— (a) the relevant authority, (b) an officer or person acting for the relevant authority, or (c) a person providing services to the relevant authority, where the claimant, a person acting on their behalf or any other person to whom the council tax reduction is awarded, did not cause or materially contribute to that mistake.

Uprating

11

In regulation 48 (non-dependant deductions) —

• (a) in paragraph 1—

• (i) in sub-paragraph (a) for “£12.25” substitute “ £12.55 ”, and

• (ii) in sub-paragraph (b) for “£4.05” substitute “ £4.15 ”, and

• (b) in paragraph 2—

• (i) in sub-paragraph (a) for “£204.00” substitute “ £209.00 ”,

• (ii) in sub-paragraph (b) for—

• (aa) “£204.00” substitute “£209.00”,

• (bb) “£354.00” substitute “£363.00”, and

• (cc) “£8.10” substitute “£8.30”, and

• (iii) in sub-paragraph (c) for—

• (aa) “£354.00” substitute “£363.00”,

• (bb) “£439.00” substitute “£451.00”, and

• (cc) “£10.25” substitute “£10.50”.

12

In schedule 1 (applicable amount) —

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

• (i) in entry (1)(a) for “£163.00” substitute “ £167.25 ”,

• (ii) in entry (1)(b) for “£176.40” substitute “ £181.00 ”,

• (iii) in entry (2)(a) for “£248.80” substitute “ £255.25 ”,

• (iv) in entry (2)(b) for “£263.80” substitute “ £270.60 ”,

• (v) in entry (3)(a) for “£248.80” substitute “ £255.25 ”,

• (vi) in entry (3)(b) for “£85.80” substitute “ £88.00 ”,

• (vii) in entry (4)(a) for “£263.80” substitute “ £270.60 ”, and

• (viii) in entry (4)(b) for “£87.40” substitute “ £89.60 ”, and

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

• (i) in entries (1)(a) and (1)(b)(i) for “£64.30” substitute “ £65.85 ”,

• (ii) in entry (1)(b)(ii) for “£128.60” substitute “ £131.70 ”,

• (iii) in entry (2) for “£25.48” substitute “ £26.04 ”,

• (iv) in entry (3) for “£62.86” substitute “ £64.19 ”, and

• (v) in entry (4) for “£36.00” substitute “ £36.85 ”.

13

In schedule 5 (amount of alternative maximum council tax reduction) in the table in paragraph 1—

• (a) in entry (b)(i) for “£200.00” substitute “ £205.00 ”, and

• (b) in entry (b)(ii)—

• (i) for “£200.00” substitute “ £205.00 ”, and

• (ii) for “£261.00” substitute “ £268.00 ”.

Amendments of schedule 4

14

In schedule 4 (capital disregards)—

• (a) in paragraph 21(2)(n) for “regulation 2(1) of the Discretionary Financial Assistance Regulations 2001;” substitute “ Part 5 of the Social Security (Scotland) Act 2018, ”, and

• (b) after paragraph 30C insert—

(30D) Any early years assistance given in accordance with section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018. (30E) Any funeral expense assistance given in accordance with section 24, section 34 and schedule 8 of the Social Security (Scotland) Act 2018.

Signed

KATE FORBES — Authorised to sign by the Scottish Ministers — 2019-02-06

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1992 c.14. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and amendments to section 113(1) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^f00002]: S.S.I. 2012/303, relevantly amended by S.S.I. 2013/48, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41, S.S.I. 2018/69 and S.S.I. 2018/295.

[^f00003]: Regulation 67 was relevantly amended by S.S.I. 2013/48, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^f00004]: Schedule 1 was relevantly amended by S.S.I. 2013/48, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2017/41 and S.S.I. 2018/69.

[^f00005]: The table in paragraph 1 of schedule 2 was amended by S.S.I. 2013/48, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^f00006]: 2018 asp 9.

[^f00007]: Paragraph 11(2)(a)(ii) was inserted by S.S.I. 2018/295.

[^f00008]: Paragraph 66 was inserted by S.S.I. 2018/69.

[^f00009]: S.S.I. 2012/319, relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^f00010]: Regulation 48 was relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^f00011]: Schedule 1 was relevantly amended by S.S.I. 2013/49, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^f00012]: Paragraph 30C was inserted by S.S.I. 2018/69.

Non-recovery of council tax arrears caused by official error

Uprating

Amendment of schedule 4

Amendments of schedule 5

Non-recovery of council tax arrears caused by official error

Uprating

Amendments of schedule 4

Editorial notes

[^c23555581]: 1992 c.14. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and amendments to section 113(1) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^c23555661]: S.S.I. 2012/319, relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^c23555671]: Regulation 48 was relevantly amended by S.S.I. 2013/49, S.S.I. 2013/142, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^c23555681]: Schedule 1 was relevantly amended by S.S.I. 2013/49, S.S.I. 2014/35, S.S.I. 2015/46, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2018/69.

[^c23555691]: Paragraph 30C was inserted by S.S.I. 2018/69.

[^key-19b345597c29bafee77cdf8770f039ed]: Reg. 1 in force at 1.4.2019, see reg. 1

[^key-57bec776899b90723a656e068a25bf68]: Reg. 10 in force at 1.4.2019, see reg. 1

[^key-d8dc2bf0204d26f3182a2fa3364f486f]: Reg. 11 in force at 1.4.2019, see reg. 1

[^key-d4f2405fb071fc4a2bb6f41cde942b0b]: Reg. 12 in force at 1.4.2019, see reg. 1

[^key-1e41bf5e3af8f51a0ba0883ce0b1b2f1]: Reg. 13 in force at 1.4.2019, see reg. 1

[^key-ab624dbdf283ef8475295a4bf646d2e3]: Reg. 14 in force at 1.4.2019, see reg. 1

[^key-39c9bd67af16c76afa2b261157ec79a4]: Reg. 9 in force at 1.4.2019, see reg. 1

[^key-071f7b3008ba21c4da8995897a3b09a1]: Pt. 2 revoked (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 6 (with regs. 2, 97-101)