
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021 and come into force on 5 April 2021.
2 
The Council Tax Reduction (Scotland) Regulations 2012 are amended in accordance with regulations 3 to 5.
3 
In regulation 2 (interpretation), after the definition of “one-off payment of £500 to NHS and social care workers” insert—“
 “one-off payment of £500 to working tax credit recipients” means the £500 payment to persons eligible for working tax credit announced by the Chancellor of the Exchequer on 3 March 2021,”.
4 
In regulation 32 (calculation of average weekly income from tax credits), after paragraph (3) insert—“
(4) In calculating average weekly income, the one-off payment of £500 to working tax credit recipients must be disregarded.”.
5 
In schedule 5 (capital to be disregarded), after paragraph 73 (the one-off payment of £500 to NHS and social care workers) insert—“
74. 
The one-off payment of £500 to working tax credit recipients.”.
6 
In schedule 4 (capital disregards) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012, after paragraph 30H (the one-off payment of £500 to NHS and social care workers) insert—“
30I. 
The one-off payment of £500 to persons eligible for working tax credit announced by the Chancellor of the Exchequer on 3 March 2021.”.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
At 1.07 p.m. on 11th March 2021