
2020 No. 25
Council Tax
The Council Tax Reduction (Scotland) Amendment Regulations 2020
Made 6th February 2020
Laid before the Scottish Parliament 10th February 2020
Coming into force 1st 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.
PART 1 General
Citation and commencement
1 
These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.
PART 2 Amendment of the Council Tax Reduction (Scotland) Regulations 2012

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Uprating
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Disregard of historical child abuse in care discretionary payments
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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 15.
Uprating
12 
In regulation 20 (applicable amount) , omit the  “and” after paragraph (b) and after paragraph (d) insert—“, and
(e) the amount of £17.60 if the applicant is entitled to an amount (“a transitional family premium”) by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 2016 .”.

13 
In regulation 48 (non-dependant deductions) —
(a) in paragraph 1—
(i) in sub-paragraph (a) for  “£12.55” substitute “
                      £12.80
                    ”, and
(ii) in sub-paragraph (b) for  “£4.15” substitute “
                      £4.25
                    ”, and
(b) in paragraph 2—
(i) in sub-paragraph (a) for  “£209.00” substitute “
                      £213.00
                    ”,
(ii) in sub-paragraph (b) for—(aa) “£209.00” substitute  “£213.00”,(bb) “£363.00” substitute  “£370.00”, and(cc) “£8.30” substitute  “£8.45”, and
(iii) in sub-paragraph (c) for—(aa) “£363.00” substitute  “£370.00”,(bb) “£451.00” substitute  “£458.00”, and(cc) “£10.50” substitute  “£10.70”.

14 
In schedule 1 (applicable amount) —
(a) in the table in paragraph 2 (personal allowances)—
(i) in entry (1)(b) for  “£181.00” substitute “
                      £187.75
                    ”,
(ii) in entry (2)(b) for  “£270.60” substitute “
                      £280.85
                    ”,
(iii) in entry (4)(a) for  “£270.60” substitute “
                      £280.85
                    ”, and
(iv) in entry (4)(b) for  “£89.60” substitute “
                      £93.10
                    ”,
(b) in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for  “£83.63” in both places where it occurs substitute “
                  £85.34
                ”, and
(c) in the table in paragraph 13 (amount of disability premium)—
(i) in entries (1)(a) and (1)(b)(i) for  “£65.85” substitute “
                      £66.95
                    ”,
(ii) in entry (1)(b)(ii) for  “£131.70” substitute “
                      £133.90
                    ”,
(iii) in entry (2) for  “£26.04” substitute “
                      £26.60
                    ”,
(iv) in entry (3) for  “£64.19” substitute “
                      £65.52
                    ”, and
(v) in entry (4) for  “£36.85” substitute “
                      £37.50
                    ”.

15 
In schedule 5 (amount of alternative maximum council tax reduction), in the table in paragraph 1—
(a) in entry (b)(i) for  “£205.00” substitute “
                  £209.00
                ”, and
(b) in entry (b)(ii)—
(i) for  “£205.00” substitute “
                      £209.00
                    ”, and
(ii) for  “£268.00” substitute “
                      £273.00
                    ”.
KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh
