
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2014 and come into force on 1st April 2014.
2 
The Council Tax Reduction (Scotland) Regulations 2012 are amended in accordance with regulations 3 to 5.
3 
In regulation 67 (non-dependant deductions)—
(a) in paragraph (1)—
(i) in sub-paragraph (a) for “£10.95” substitute “£11.35”; and
(ii) in sub-paragraph (b) for “£3.65” substitute “£3.75”; and
(b) in paragraph (2)—
(i) in sub-paragraph (a) for “£186.00” substitute “£188.00”;
(ii) in sub-paragraph (b) for—(aa) “£186.00” substitute “£188.00”;(bb) “£322.00” substitute “£326.00”; and(cc) “£7.25” substitute “£7.50”; and
(iii) in sub-paragraph (c) for—(aa) “£322.00” substitute “£326.00”;(bb) “£401.00” substitute “£406.00”; and(cc) “£9.15” substitute “£9.50”.
4 
In Schedule 1 (applicable amount)—
(a) in the table in paragraph 1 (personal allowances)—
(i) in entry (1)(a) and (b) for “£71.70” substitute “£72.40”;
(ii) in entry (1)(c) for “£56.80” substitute “£57.35”;
(iii) in entry (2) for “£71.70” substitute “£72.40”; and
(iv) in entry (3) for “£112.55” substitute “£113.70”;
(b) in the table in paragraph 3 (personal allowances), in entries (a) and (b) for “£65.62” substitute “£66.33”;
(c) in paragraph 4(1)(b) (family premium) for “£17.40” substitute “£17.45”;
(d) in the table in paragraph 17 (amounts of disability premiums), in the entry—
(i) “Disability premium” for—(aa) “£31.00” substitute “£31.85”; and(bb) “£44.20” substitute “£45.40”;
(ii) “Severe disability premium” for—(aa) “£59.50” on both occasions where it appears substitute “£61.10”; and(bb) “£119.00” substitute “£122.20”;
(iii) “Disabled child premium” for “£57.89” substitute “£59.50”;
(iv) “Carer premium” for “£33.30” substitute “£34.20”; and
(v) “Enhanced disability premium” for—(aa) “£23.45” substitute “£24.08”;(bb) “£15.15” substitute “£15.55”; and(cc) “£21.75” substitute “£22.35”;
(e) in paragraph 23 (amount of work-related activity component) for “£28.45” substitute “£28.75”; and
(f) in paragraph 24 (amount of support component) for “£34.80” substitute “£35.75”.
5 
In Schedule 2 (amount of alternative maximum council tax reduction), in the table in paragraph 1—
(a) in entry (b)(i) for “£183.00” substitute “£185.00”; and
(b) in entry (b)(ii) for—
(i) “£183.00” substitute “£185.00”; and
(ii) “£239.00” substitute “£241.00”.
6 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 7 to 9.
7 
In regulation 48 (non-dependant deductions)—
(a) in paragraph (1)—
(i) in sub-paragraph (a) for “£10.95” substitute “£11.35”; and
(ii) in sub-paragraph (b) for “£3.65” substitute “£3.75”; and
(b) in paragraph (2)—
(i) in sub-paragraph (a) for “£186.00” substitute “£188.00”;
(ii) in sub-paragraph (b) for—(aa) “£186.00” substitute “£188.00”;(bb) “£322.00” substitute “£326.00”; and(cc) “£7.25” substitute “£7.50”; and
(iii) in sub-paragraph (c) for—(aa) “£322.00” substitute “£326.00”;(bb) “£401.00” substitute “£406.00”; and(cc) “£9.15” substitute “£9.50”.
8 
In Schedule 1 (applicable amount)—
(a) in the table in paragraph 2 (personal allowances)—
(i) in entry (1)(a) “£145.40” substitute “£148.35”;
(ii) in entry (1)(b) for “£163.50” substitute “£165.15”;
(iii) in entry (2)(a) for “£222.05” substitute “£226.50”;
(iv) in entry (2)(b) for “£244.95” substitute “£247.20”;
(v) in entry (3)(a) for “£222.05” substitute “£226.50”;
(vi) in entry (3)(b) for “£76.65” substitute “£78.15”;
(vii) in entry (4)(a) for “£244.95” substitute “£247.20”; and
(viii) in entry (4)(b) for “£81.45” substitute “£82.05”;
(b) in the table in paragraph 3 (personal allowances), in entries (a) and (b) for “£65.62” substitute “£66.33”;
(c) in paragraph 4 (family premium) for “£17.40” substitute “£17.45”; and
(d) in the table in paragraph 13 (amount of disability premium)—
(i) in entry (1) (severe disability premium)—(aa) for “£59.50” on both occasions where it appears substitute “£61.10”; and(bb) for “£119.00” substitute “£122.20”;
(ii) in entry (2) (enhanced disability premium) for “£23.45” substitute “£24.08”;
(iii) in entry (3) (disabled child premium) for “£57.89” substitute “£59.50”; and
(iv) in entry (4) (carer premium) for “£33.30” substitute “£34.20”.
9 
In Schedule 5 (amount of alternative maximum council tax reduction), in the table in paragraph 1—
(a) in entry (b)(i) for “£183.00” substitute “£185.00”; and
(b) in entry (b)(ii)—
(i) for “£183.00” substitute “£185.00”; and
(ii) for “£239.00” substitute “£241.00”.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
6th February 2014