
2018 No. 211
Council Tax
The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018
Made 26th June 2018
Laid before the Scottish Parliament 28th June 2018
Coming into force 27th October 2018
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992  and all other powers enabling them to do so.
Citation and commencement
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2018 and come into force on 27th October 2018.
Amendment of the Council Tax Reduction (Scotland) Regulations 2012
2 
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3 
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4 
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Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
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 (xix); and
(b) after head (xx) insert—“; and
(xxi) carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018 ”.

7 
In paragraph 21(2) of schedule 4 (capital disregards)—
(a) omit  “or” where it occurs after head (o); and
(b) after head (p) insert—“; or
(q) carer's allowance supplement made under section 81 of the Social Security (Scotland) Act 2018”.
DEREK MACKAY

A member of the Scottish Government

St Andrew's House,

Edinburgh
