
2020 No. 108
Council Tax
The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2020
Made at 9.30 a.m. on 1st April 2020
Laid before the Scottish Parliament at 12.00 p.m. on 1st April 2020
Coming into force 6th April 2020
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) (Coronavirus) Regulations 2020 and come into force on 6 April 2020.
Amendment of the Council Tax Reduction (Scotland) Regulations 2012
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
3 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012  are amended as follows—
(a) in paragraph 10 (increase in the amount of earnings of the applicant etc. to be disregarded)  of schedule 2—
(i) in sub-paragraph (1), for  “£17.10” substitute “
                    £37.10 until and including 4 April 2021, and after that by £17.10
                  ”,
(ii) in sub-paragraph (3)(c), for  “£17.10” substitute “
                    £37.10 until and including 4 April 2021, and after that £17.10
                  ”,
(b) in paragraph 20 (maximum amount of working tax credit to be disregarded as earnings) of schedule 3, for  “£17.10” substitute “
                £37.10 until and including 4 April 2021 and after that up to £17.10
              ”.
BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh
