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These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2014 and come into force on 1st April 2014.
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The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 7 to 9.
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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”.
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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”.
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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