Legislation – The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021

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Introduction

1 Citation and commencement

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

3 In regulation 2 (interpretation), after the definition of “occupational pension”…

4 In regulation 26 (calculation of income and capital: persons who…

5 In regulation 34(2) (earnings of employed earners: exclusions), after sub-paragraph…

6 In regulation 36(2) (earnings of self-employed earners: exclusions), at the…

7 In schedule 5 (capital to be disregarded), after paragraph 72…

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

9 In regulation 2(1), after the definition of “official error” insert—…

10 In regulation 32(2) (earnings of employed earners: exclusions), after sub-paragraph…

11 In regulation 35(2) (earnings of self-employed earners: exclusions) , after…

12 In schedule 4 (capital disregards), after paragraph 30G (winter heating…

Signature

Explanatory note

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The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021
1Citation and commencement
2Amendment of the Council Tax Reduction (Scotland) Regulations 2012
3In regulation 2 (interpretation), after the definition of “occupational pension”…
4In regulation 26 (calculation of income and capital: persons who…
5In regulation 34(2) (earnings of employed earners: exclusions), after sub-paragraph…
6In regulation 36(2) (earnings of self-employed earners: exclusions), at the…
7In schedule 5 (capital to be disregarded), after paragraph 72…
8Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
9In regulation 2(1), after the definition of “official error” insert—…
10In regulation 32(2) (earnings of employed earners: exclusions), after sub-paragraph…
11In regulation 35(2) (earnings of self-employed earners: exclusions) , after…
12In schedule 4 (capital disregards), after paragraph 30G (winter heating…
2021 No. 12
Council Tax

The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021

Made
Laid before the Scottish Parliament
Coming into force

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 M1 and all other powers enabling them to do so.

Annotations:
Marginal Citations

M11992 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).