
2023 No. 141
Council Tax
The Council Tax (Discounts) (Scotland) Amendment (No. 2) Order 2023
Made 3rd May 2023
Laid before the Scottish Parliament 5th May 2023
Coming into force 14th June 2023
The Scottish Ministers make the following Order in exercise of the powers conferred by section 113(1) and paragraph 2(1)(c) of schedule 1 of the Local Government Finance Act 1992 and all other powers enabling them to do so.
Citation and commencement
1 
This Order may be cited as the Council Tax (Discounts) (Scotland) Amendment (No. 2) Order 2023 and comes into force on 14 June 2023.
Amendment of the Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003
2 

(1) The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 is amended in accordance with paragraph (2).
(2) In article 4 (the severely mentally impaired)—
(a) in paragraph (2)—
(i) for sub-paragraph (f) substitute—“
(f) working tax credit under the Tax Credits Act 2002 that includes—
(i) a disability element in accordance with regulation 9 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, or
(ii) a severe disability element in accordance with regulation 17 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.”,
(ii) for sub-paragraph (h)(ii) substitute—“
(ii) article 8 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (including that provision as applied, whether with or without modifications, by any other instrument)”,
(iii) for sub-paragraph (i)(ii) substitute—“
(ii) article 12 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (including that provision as applied, whether with or without modifications, by any other instrument)”,
(b) in paragraph (5)—
(i) omit “on any day after 31 March 2023”,
(ii) in sub-paragraph (a), at the beginning, insert “on any day after 31 March 2023,”,
(iii) for sub-paragraph (b) substitute—“
(b) on any day after 13 June 2023, a change to the person’s award of universal credit, other than as a result of a change to the rate of universal credit due to uprating.”.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
3rd May 2023