
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2018 and come into force on 28 November 2018.
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5 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012  are amended in accordance with regulations 6 and 7.
6 
In regulation 27(1)(j) (meaning of  “income”)—
(a) omit  “and” where it occurs after head (xx) ; and
(b) after head (xxi) insert—“
(xxii) any early years assistance given under section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018 ; and
(xxiii) any funeral expense assistance given under section 24, section 34 and schedule 8 of that Act;”.
7 
In schedule 4 (capital disregards)—
(a) in paragraph 21(1)(d), for  “, an official error,” substitute—“
(i) an official error,
(ii) an error on a point of law made by an officer of the Department of Work and Pensions, or
(iii) any error made by a member of staff of the Scottish Administration involved in the administration of social security benefits to which no person outside the Scottish Government or the Department for Work and Pensions materially contributed,”;
(b) in paragraph 22(1) for  “an official error” substitute “
                an error described in sub-paragraph (1A)
              ”; and
(c) after paragraph 22(1) insert—“
(1A) Sub-paragraph (1) applies to—
(a) an official error,
(b) an error on a point of law made by an officer of the Department of Work and Pensions,
(c) any error made by a member of staff of the Scottish Administration involved in the administration of social security benefits to which no person outside the Scottish Government or the Department for Work and Pensions materially contributed.”.
KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh
