
PART 1
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 and come into force on 1 April 2021.
PART 2
2 
The Council Tax Reduction (Scotland) Regulations 2012 are amended in accordance with regulations 3 to 7.
3 

(1) In regulation 17 (persons treated as being in Great Britain), in paragraph (4)(f), omit “(other than the United Kingdom)”.
(2) In regulation 90C (panel to conduct further reviews), for paragraph (3)(b) substitute—“
(b) is a member of Parliament or of the Scottish Parliament.”.
4 
In regulation 22A (transitional family premium), in paragraph (b), for “£17.60” substitute “£17.65”.
5 
In regulation 23 (applicable amount: persons who have an award of universal credit), in paragraph (2A)—
(a) in sub-paragraph (b) for “£17.07” substitute “£17.15”, and
(b) in sub-paragraph (c) for “£54.32” substitute “£54.60”.
6 
In regulation 67 (non-dependant deductions)—
(a) in paragraph (1)—
(i) in sub-paragraph (a) for “£12.80” substitute “£12.90”, and
(ii) in sub-paragraph (b) for “£4.25” substitute “£4.30”, and
(b) in paragraph (2)—
(i) in sub-paragraph (b) for “£8.45” substitute “£8.50”, and
(ii) in sub-paragraph (c) for “£10.70” substitute “£10.80”.
7 
In schedule 1 (applicable amount)—
(a) in the table in paragraph 1 (applicable amount for the purposes of regulations 21(a) and 22(a) and (b)), for—
(i) “£74.35” in each place where it occurs substitute “£74.70”,
(ii) “£58.90” substitute “£59.20”, and
(iii) “£116.80” substitute “£117.40”,
(b) in the table in paragraph 3 (applicable amount for the purposes of regulations 21(b) and 22(c)), for “£85.34” in both places where it occurs substitute “£85.75”,
(c) in the table in paragraph 17 (amounts of disability premiums), in the entry—
(i) “Disability premium” for—(aa) “£34.95” substitute “£35.10”, and(bb) “£49.80” substitute “£50.05”,
(ii) “Severe disability premium” for—(aa) “£66.95” in both places where it occurs substitute “£67.30”, and(bb) “£133.90” substitute “£134.60”,
(iii) “Disabled child premium” for “£65.52” substitute “£65.94”,
(iv) “Carer premium” for “£37.50” substitute “£37.70”, and
(v) “Enhanced disability premium” for—(aa) “£26.60” substitute “£26.67”,(bb) “£17.10” substitute “£17.20”, and(cc) “£24.50” substitute “£24.60”,
(d) in paragraph 23 (amount of work-related activity component), for “£29.55” substitute “£29.70”, and
(e) in paragraph 24 (amount of support component), for “£39.20” substitute “£39.40”.
PART 3
8 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 9 to 12.
9 
In regulation 17 (persons treated as being in Great Britain), in paragraph (4)(f) omit “(other than the United Kingdom)”.
10 
In regulation 20 (applicable amount) in paragraph (e), for “£17.60” substitute “£17.65”.
11 
In regulation 48 (non-dependant deductions)—
(a) in paragraph (1)—
(i) in sub-paragraph (a) for “£12.80” substitute “£12.90”, and
(ii) in sub-paragraph (b) for “£4.25” substitute “£4.30”, and
(b) in paragraph (2)—
(i) in sub-paragraph (b) for “£8.45” substitute “£8.50”, and
(ii) in sub-paragraph (c) for “£10.70” substitute “£10.80”.
12 
In schedule 1 (applicable amount)—
(a) in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—
(i) in entry (1)(b) for “£187.75” substitute “£191.15”,
(ii) in entry (2)(b) for “£280.85” substitute “£286.05”,
(iii) in entry (4)(a) for “£280.85” substitute “£286.05”, and
(iv) in entry (4)(b) for “£93.10” substitute “£94.90”,
(b) in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£85.34” in both places where it occurs substitute “£85.75”, and
(c) in the table in paragraph 13 (amount of disability premium)—
(i) in entries (1)(a) and (1)(b)(i) for “£66.95” substitute “£67.30”,
(ii) in entry (1)(b)(ii) for “£133.90” substitute “£134.60”,
(iii) in entry (2) for “£26.60” substitute “£26.67”,
(iv) in entry (3) for “£65.52” substitute “£65.94”, and
(v) in entry (4) for “£37.50” substitute “£37.70”.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
28th January 2021