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 (Scotland) Regulations 20123.

In regulation 2 (interpretation), after the definition of “occupational pension” 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 20203,”.