
2018 No. 69
Council Tax
The Council Tax Reduction (Scotland) Amendment Regulations 2018
Made 15th February 2018
Laid before the Scottish Parliament 19th February 2018
Coming into force 1st April 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.
PART 1 General
Citation and commencement
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 Amendment of the Council Tax Reduction (Scotland) Regulations 2012

2 
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Calculation of income for persons who have an award of universal credit
3 
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Payments made by the Thalidomide Trust
4 
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5 
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6 
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Backdating of claims
7 
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Uprating
8 
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9 
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10 
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PART 3 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

11 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012  are amended in accordance with regulations 12 to 17.
Payments made by the Thalidomide Trust
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.”.
Uprating
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
