
2018 No. 295
Council Tax
The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2018
Made 27th September 2018
Laid before the Scottish Parliament 1st October 2018
Coming into force 28th November 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. 3) Regulations 2018 and come into force on 28 November 2018.
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
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
