Citation and commencement

1.  These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2018 and come into force on 28 November 2018.

Amendment of the Council Tax Reduction (Scotland) Regulations 2012

2.  The Council Tax Reduction (Scotland) Regulations 2012(2) are amended in accordance with regulations 3 and 4.

3.  In schedule 4 (sums to be disregarded in the calculation of income other than earnings) after paragraph 65(3) insert-

"66.  Any early years assistance given under section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018(4).

67.  Any funeral expense assistance given under section 24, section 34 and schedule 8 of the Social Security (Scotland) Act 2018.".

4.  In paragraph 11 of schedule 5 (capital to be disregarded)-

(a)for sub-paragraph (2)(a) substitute-

"(a)paid in order to rectify, or compensate for-

(i)an official error as defined in regulation 1(3) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999(5);

(ii)an error on a point of law made by an officer, person or body described in regulation 1(3) of those Regulations;

(iii)any error made by a member of staff of the Scottish Administration involved in the administration of social security benefits to which no person outside the Scottish Government or the Department for Work and Pensions materially contributed; and";

(b)in sub-paragraph (3) omit the definition of "official error".

Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

5.  The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(6) are amended in accordance with regulations 6 and 7.

6.  In regulation 27(1)(j) (meaning of "income")-

(a)omit "and" where it occurs after head (xx)(7); and

(b)after head (xxi) insert-

"(xxii)any early years assistance given under section 24, section 32 and schedule 6 of the Social Security (Scotland) Act 2018(8); and

(xxiii)any funeral expense assistance given under section 24, section 34 and schedule 8 of that Act;".

7.  In schedule 4 (capital disregards)-

(a)in paragraph 21(1)(d), for ", an official error," substitute-

"-

(i)an official error,

(ii)an error on a point of law made by an officer of the Department of Work and Pensions, or

(iii)any error made by a member of staff of the Scottish Administration involved in the administration of social security benefits to which no person outside the Scottish Government or the Department for Work and Pensions materially contributed,";

(b)in paragraph 22(1) for "an official error" substitute "an error described in sub-paragraph (1A)"; and

(c)after paragraph 22(1) insert-

"(1A) Sub-paragraph (1) applies to-

(a)an official error,

(b)an error on a point of law made by an officer of the Department of Work and Pensions,

(c)any error made by a member of staff of the Scottish Administration involved in the administration of social security benefits to which no person outside the Scottish Government or the Department for Work and Pensions materially contributed.".

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (together, "the 2012 Regulations").

Regulations 3 and 6 ensure that early years assistance and funeral expense assistance provided under the Social Security (Scotland) Act 2018 are not to be taken into account in the calculation of income for council tax reduction purposes.

Regulations 4 and 7 ensure that payments of arrears of benefits made to rectify an error on a point of law are not to be taken into account in the calculation of capital for council tax reduction purposes. Such errors are not an "official error" as provided for in the 2012 Regulations. Regulations 4 and 7 also amend the 2012 Regulations to disregard in that calculation such payments where they are made as a result of an error by the Scottish Ministers, in administering social security assistance, except where someone other than the Scottish Ministers or the Department for Work and Pensions has materially contributed to the error.