
1 
This Order may be cited as the Council Tax (Discounts) (Scotland) Amendment (No. 2) Order 2023 and comes into force on 14 June 2023.
2 

(1) The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 is amended in accordance with paragraph (2).
(2) In article 4 (the severely mentally impaired)—
(a) in paragraph (2)—
(i) for sub-paragraph (f) substitute—“
(f) working tax credit under the Tax Credits Act 2002 that includes—
(i) a disability element in accordance with regulation 9 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, or
(ii) a severe disability element in accordance with regulation 17 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.”,
(ii) for sub-paragraph (h)(ii) substitute—“
(ii) article 8 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (including that provision as applied, whether with or without modifications, by any other instrument)”,
(iii) for sub-paragraph (i)(ii) substitute—“
(ii) article 12 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (including that provision as applied, whether with or without modifications, by any other instrument)”,
(b) in paragraph (5)—
(i) omit “on any day after 31 March 2023”,
(ii) in sub-paragraph (a), at the beginning, insert “on any day after 31 March 2023,”,
(iii) for sub-paragraph (b) substitute—“
(b) on any day after 13 June 2023, a change to the person’s award of universal credit, other than as a result of a change to the rate of universal credit due to uprating.”.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
3rd May 2023