
2021 No. 51
Council Tax
The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021
Made 28th January 2021
Laid before the Scottish Parliament 1st February 2021
Coming into force 1st April 2021
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 (No. 2) Regulations 2021 and come into force on 1 April 2021.
PART 2 Amendment of the Council Tax Reduction (Scotland) Regulations 2012
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Exit from the European Union
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Uprating
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PART 3 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
8 
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 9 to 12.
Exit from the European Union
9 
In regulation 17 (persons treated as being in Great Britain), in paragraph (4)(f) omit “(other than the United Kingdom)”.
Uprating
10 
In regulation 20 (applicable amount) in paragraph (e), for “£17.60” substitute “£17.65”.
11 
In regulation 48 (non-dependant deductions)—
(a) in paragraph (1)—
(i) in sub-paragraph (a) for “£12.80” substitute “£12.90”, and
(ii) in sub-paragraph (b) for “£4.25” substitute “£4.30”, and
(b) in paragraph (2)—
(i) in sub-paragraph (b) for “£8.45” substitute “£8.50”, and
(ii) in sub-paragraph (c) for “£10.70” substitute “£10.80”.
12 
In schedule 1 (applicable amount)—
(a) in the table in paragraph 2 (personal allowances for the purposes of regulation 20(a))—
(i) in entry (1)(b) for “£187.75” substitute “£191.15”,
(ii) in entry (2)(b) for “£280.85” substitute “£286.05”,
(iii) in entry (4)(a) for “£280.85” substitute “£286.05”, and
(iv) in entry (4)(b) for “£93.10” substitute “£94.90”,
(b) in the table in paragraph 3 (applicable amount for the purposes of regulation 20(b)), for “£85.34” in both places where it occurs substitute “£85.75”, and
(c) in the table in paragraph 13 (amount of disability premium)—
(i) in entries (1)(a) and (1)(b)(i) for “£66.95” substitute “£67.30”,
(ii) in entry (1)(b)(ii) for “£133.90” substitute “£134.60”,
(iii) in entry (2) for “£26.60” substitute “£26.67”,
(iv) in entry (3) for “£65.52” substitute “£65.94”, and
(v) in entry (4) for “£37.50” substitute “£37.70”.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
