
2019 No. 29
Council Tax
The Council Tax Reduction (Scotland) Amendment Regulations 2019
Made 6th February 2019
Laid before the Scottish Parliament 8th February 2019
Coming into force 1st April 2019
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 2019 and come into force on 1 April 2019.
PART 2 Amendment of the Council Tax Reduction (Scotland) Regulations 2012

2 
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Non-recovery of council tax arrears caused by official error
3 
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Uprating
4 
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5 
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6 
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Amendment of schedule 4
7 
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Amendments of schedule 5
8 
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PART 3 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

9 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012  are amended in accordance with regulations 10 to 14.
Non-recovery of council tax arrears caused by official error
10 
After regulation 19 insert—“
Non-recovery of council tax arrears caused by official error
19A 

(1) Arrears of council tax are not recoverable if they arise in consequence of an over-entitlement to council tax reduction as described in paragraph (2).
(2) This paragraph applies to an over-entitlement which arises in consequence of an official error where the claimant or a person acting on their behalf or any other person to whom the council tax reduction is awarded could not have reasonably been expected to realise that it was an over-entitlement at the time it arose or upon any subsequent notification of entitlement.
(3) In this regulation,  “over-entitlement” means an amount of council tax reduction which was awarded and to which there was no entitlement (whether on the initial decision or as subsequently reviewed or superseded or further reviewed or superseded).
(4) In this regulation,  “official error” means a mistake, whether in the form of an act or omission, by—
(a) the relevant authority,
(b) an officer or person acting for the relevant authority, or
(c) a person providing services to the relevant authority,
where the claimant, a person acting on their behalf or any other person to whom the council tax reduction is awarded, did not cause or materially contribute to that mistake.”.
Uprating
11 
In regulation 48 (non-dependant deductions) —
(a) in paragraph 1—
(i) in sub-paragraph (a) for  “£12.25” substitute “
                      £12.55
                    ”, and
(ii) in sub-paragraph (b) for  “£4.05” substitute “
                      £4.15
                    ”, and
(b) in paragraph 2—
(i) in sub-paragraph (a) for  “£204.00” substitute “
                      £209.00
                    ”,
(ii) in sub-paragraph (b) for—(aa) “£204.00” substitute  “£209.00”,(bb) “£354.00” substitute  “£363.00”, and(cc) “£8.10” substitute  “£8.30”, and
(iii) in sub-paragraph (c) for—(aa) “£354.00” substitute  “£363.00”,(bb) “£439.00” substitute  “£451.00”, and(cc) “£10.25” substitute  “£10.50”.

12 
In schedule 1 (applicable amount) —
(a) in the table in paragraph 2 (personal allowances)—
(i) in entry (1)(a) for  “£163.00” substitute “
                      £167.25
                    ”,
(ii) in entry (1)(b) for  “£176.40” substitute “
                      £181.00
                    ”,
(iii) in entry (2)(a) for  “£248.80” substitute “
                      £255.25
                    ”,
(iv) in entry (2)(b) for  “£263.80” substitute “
                      £270.60
                    ”,
(v) in entry (3)(a) for  “£248.80” substitute “
                      £255.25
                    ”,
(vi) in entry (3)(b) for  “£85.80” substitute “
                      £88.00
                    ”,
(vii) in entry (4)(a) for  “£263.80” substitute “
                      £270.60
                    ”, and
(viii) in entry (4)(b) for  “£87.40” substitute “
                      £89.60
                    ”, and
(b) in the table in paragraph 13 (amount of disability premium)—
(i) in entries (1)(a) and (1)(b)(i) for  “£64.30” substitute “
                      £65.85
                    ”,
(ii) in entry (1)(b)(ii) for  “£128.60” substitute “
                      £131.70
                    ”,
(iii) in entry (2) for  “£25.48” substitute “
                      £26.04
                    ”,
(iv) in entry (3) for  “£62.86” substitute “
                      £64.19
                    ”, and
(v) in entry (4) for  “£36.00” substitute “
                      £36.85
                    ”.

13 
In schedule 5 (amount of alternative maximum council tax reduction) in the table in paragraph 1—
(a) in entry (b)(i) for  “£200.00” substitute “
                  £205.00
                ”, and
(b) in entry (b)(ii)—
(i) for  “£200.00” substitute “
                      £205.00
                    ”, and
(ii) for  “£261.00” substitute “
                      £268.00
                    ”.
Amendments of schedule 4
14 
In schedule 4 (capital disregards)—
(a) in paragraph 21(2)(n) for  “regulation 2(1) of the Discretionary Financial Assistance Regulations 2001;” substitute “
                  Part 5 of the Social Security (Scotland) Act 2018,
                ”, and
(b) after paragraph 30C  insert—“

30D 
Any early years assistance given in accordance with section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018.

30E 
Any funeral expense assistance given in accordance with section 24, section 34 and schedule 8 of the Social Security (Scotland) Act 2018.”.
KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh
