
2024 No. 230
Council Tax
The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024
Made 3rd September 2024
Laid before the Scottish Parliament 5th September 2024
Coming into force 31st October 2024
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and (2), 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. 2) Regulations 2024 and come into force on 31 October 2024.
Amendment of the Council Tax Reduction (Scotland) Regulations 2021
2 
The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with regulations 3 and 4.
3 
In regulation 7 (when a person is responsible for a child or young person)—
(a) for paragraph (8) substitute—“
(8) A child or young person is to be treated as not being the responsibility of any person during any period when the child or young person is placed with a foster carer in accordance with the Looked After Children (Scotland) Regulations 2009.”,
(b) in paragraph 10(a), omit the definition of “looked after by a local authority”.
4 
In schedule 1 (applicable amount)—
(a) in paragraph 13—
(i) in sub-paragraph (2)(b)(i)—(aa) omit “, the daily living component of adult disability payment,”,(bb) after “the care component of child disability payment at the highest or middle rate,” insert “the daily living component of adult disability payment,”,
(ii) in sub-paragraph (2)(b)(ii)—(aa) omit “, the daily living component of adult disability payment,”,(bb) after “the care component of child disability payment at the highest or middle rate,” insert “the daily living component of adult disability payment,”,
(iii) in sub-paragraph (5)(a)—(aa) omit “, the daily living component of adult disability payment,”,(bb) after “the care component of child disability payment at the highest or middle rate” insert “, the daily living component of adult disability payment”,
(b) in paragraph 14(1)(g) after “partner” insert “or would be payable, were it not for regulation 6 (hospitalisation) of the Social Security (Attendance Allowance) Regulations 1991 or regulation 20 (effect of hospital admission on ongoing entitlement to Pension Age Disability Payment) of the Disability Assistance for Older People (Scotland) Regulations 2024.”.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
3rd September 2024