
PART 1
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.
PART 2
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PART 3
11 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012  are amended in accordance with regulations 12 to 17.
12 
In regulation 2(1) (interpretation) after the definition of  “student loan” insert—““the Thalidomide Trust” means the registered charity of that name (number 266220) established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that their mother had taken a preparation containing the drug known as Thalidomide during pregnancy;”.
13 
In regulation 48(9) (non-dependant deductions)—
(a) after paragraph (b) omit  “and”; and
(b) after paragraph (c) insert—“; and
(d) any payment made under or by the Thalidomide Trust”.
14 
In Part 1 of schedule 4 (capital to be disregarded) after paragraph 30B insert—“
30C 
Any payment made under or by the Thalidomide Trust.”.
15 
In regulation 48 (non-dependant deductions) —
(a) in paragraph 1—
(i) in sub-paragraph (a) for  “£11.90” substitute “
                      £12.25
                    ”; and
(ii) in sub-paragraph (b) for  “£3.95” substitute “
                      £4.05
                    ”; and
(b) in paragraph 2—
(i) in sub-paragraph (a) for  “£200.00” substitute “
                      £204.00
                    ”;
(ii) in sub-paragraph (b) for—(aa) “£200.00” substitute  “£204.00”;(bb) “£346.00” substitute  “£354.00”; and(cc) “£7.85” substitute  “£8.10”; and
(iii) in sub-paragraph (c) for—(aa) “£346.00” substitute  “£354.00”;(bb) “£430.00” substitute  “£439.00”; and(cc) “£9.95” substitute  “£10.25”.
16 
In schedule 1 (applicable amount) —
(a) in the table in paragraph 2 (personal allowances) —
(i) in entry (1)(a) for  “£159.35” substitute “
                      £163.00
                    ”;
(ii) in entry (1)(b) for  “£172.55” substitute “
                      £176.40
                    ”;
(iii) in entry (2)(a) for  “£243.25” substitute “
                      £248.80
                    ”;
(iv) in entry (2)(b) for  “£258.15” substitute “
                      £263.80
                    ”;
(v) in entry (3)(a) for  “£243.25” substitute “
                      £248.80
                    ”;
(vi) in entry (3)(b) for  “£83.90” substitute “
                      £85.80
                    ”;
(vii) in entry (4)(a) for  “£258.15” substitute “
                      £263.80
                    ”; and
(viii) in entry (4)(b) for  “£85.60” substitute “
                      £87.40
                    ”; and
(b) in the table in paragraph 13 (amount of disability premium)—
(i) in entries (1)(a) and (1)(b)(i) for  “£62.45” substitute “
                      £64.30
                    ”;
(ii) in entry (1)(b)(ii) for  “£124.90” substitute “
                      £128.60
                    ”;
(iii) in entry (2) for  “£24.78” substitute “
                      £25.48
                    ”;
(iv) in entry (3) for  “£60.90” substitute “
                      £62.86
                    ”; and
(v) in entry (4) for  “£34.95” substitute “
                      £36.00
                    ”.
17 
In schedule 5 (amount of alternative maximum council tax reduction) in the table in paragraph 1—
(a) in entry (b)(i) for  “£196.00” substitute “
                  £200.00
                ”; and
(b) in entry (b)(ii)—
(i) for  “£196.00” substitute “
                      £200.00
                    ”; and
(ii) for  “£255.00” substitute “
                      £261.00
                    ”.
DEREK MACKAY

A member of the Scottish Government

St Andrew's House,

Edinburgh
