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 sub-paragraph…

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

Signature

Explanatory note

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20129.

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

““one-off payment of £500 to NHS and social care workers” means the £500 payment to Scotland’s NHS and social care workers announced by the First Minister on 30 November 20207,”.