Legislation – The Council Tax Reduction (Scotland) Amendment (No. 3) (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 “one-off payment…

4 In regulation 32 (calculation of average weekly income from tax…

5 In schedule 5 (capital to be disregarded), after paragraph 73…

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

Signature

Explanatory note

Amendment of the Council Tax Reduction (Scotland) Regulations 20125.

In schedule 5 (capital to be disregarded), after paragraph 73 (the one-off payment of £500 to NHS and social care workers)6 insert—

“74.

The one-off payment of £500 to working tax credit recipients.”.