
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2020 and come into force on 6 April 2020.
2 
The Council Tax Reduction (Scotland) Regulations 2012 are amended as follows—
(a) in paragraph 18 (increase in the amount of earnings of the applicant etc. to be disregarded) of schedule 3—
(i) in sub-paragraph (1), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that by £17.10”,
(ii) in sub-paragraph (3)(c), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that £17.10”,
(b) in paragraph 56 (maximum amount of working tax credit to be disregarded as earnings) of schedule 4, for “£17.10” substitute “£37.10 until and including 4 April 2021 and after that up to £17.10”.
3 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended as follows—
(a) in paragraph 10 (increase in the amount of earnings of the applicant etc. to be disregarded) of schedule 2—
(i) in sub-paragraph (1), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that by £17.10”,
(ii) in sub-paragraph (3)(c), for “£17.10” substitute “£37.10 until and including 4 April 2021, and after that £17.10”,
(b) in paragraph 20 (maximum amount of working tax credit to be disregarded as earnings) of schedule 3, for “£17.10” substitute “£37.10 until and including 4 April 2021 and after that up to £17.10”.
BEN MACPHERSON
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
At 9.30 a.m. on 1st April 2020