
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 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
