
2014 No. 35
Council Tax
The Council Tax Reduction (Scotland) Amendment Regulations 2014
Made 6th February 2014
Laid before the Scottish Parliament 10th February 2014
Coming into force 1st April 2014
The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) of, and paragraph 1 of Schedule 2 to, the Local Government Finance Act 1992 and all other powers enabling them to do so.
Citation and commencement
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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.
Amendment of the Council Tax Reduction (Scotland) Regulations 2012
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Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
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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