Citation and commencement

1.  These Regulations may be cited as the Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2022 and come into force on 1 April 2022.

Amendment of the Council Tax (Discounts) (Scotland) Regulations 1992

2.—(1) The Council Tax (Discounts) (Scotland) Regulations 1992( 2) are amended in accordance with paragraph (2).

(2) In the schedule (persons disregarded for purposes of discount), after paragraph 6 (care leavers)( 3) insert—

“Persons formerly residing in Ukraine

7.   A person shall be disregarded for the purposes of a discount on a particular day if on that day the person has been granted leave to enter or remain in the United Kingdom under or outside the immigration rules made under section 3(2) of the Immigration Act 1971( 4) , or has a right of abode in the United Kingdom within the meaning of section 2 of that Act( 5) , where the person—

(i) was residing in Ukraine immediately before 1 January 2022; and

(ii) left Ukraine in connection with the Russian invasion which took place on 24  February 2022. ”.

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

3.—(1) The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012( 6) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 3 (non-dependants)—

(a) in paragraph (2)—

(i) at the end of sub-paragraph (e), omit “and”,

(ii) at the end of sub-paragraph (f), insert “and”,

(iii) after sub-paragraph (f) insert—

“(g) any person who has been granted leave to enter or remain in the United Kingdom under or outside the immigration rules made under section 3(2) of the Immigration Act 1971 or has a right of abode in the United Kingdom, within the meaning of section 2 of that Act, where the person—

(i) was residing in Ukraine immediately before 1 January 2022; and

(ii) left Ukraine in connection with the Russian invasion which took place on 24  February 2022 ”,

(b) in paragraph (3) after “(f)” insert “to (g)”.

(3) In schedule 4 (capital disregards) after paragraph 30I (the one-off payment of £500 to persons eligible for working tax credit)( 7) insert—

“30J.   Any payment made in connection with the provision of accommodation under the Homes for Ukraine scheme launched by the United Kingdom Government on 14 March 2022( 8) . ”.

Amendment of the Council Tax Reduction (Scotland) Regulations 2021

4.—(1) The Council Tax Reduction (Scotland) Regulations 2021( 9) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 8 (meaning of non-dependant)—

(a) in paragraph (2)—

(i) at the end of sub-paragraph (d), omit “or”,

(ii) at the end of sub-paragraph (e), insert “or”,

(iii) after sub-paragraph (e) insert—

“(f) any person who has been granted leave to enter or remain in the United Kingdom under or outside the immigration rules made under section 3(2) of the Immigration Act 1971 or has a right of abode in the United Kingdom, within the meaning of section 2 of that Act, where the person—

(i) was residing in Ukraine immediately before 1 January 2022, and

(ii) left Ukraine in connection with the Russian invasion which took place on 24  February 2022 ”,

(b) in paragraph (3) for “(b) and (e)” substitute “(b), (e) and (f)”.

(3) In schedule 4 (capital to be disregarded), after paragraph 42 insert—

“43.   Any payment made in connection with the provision of accommodation under the Homes for Ukraine scheme launched by the United Kingdom Government on 14 March 2022( 10) . ”.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Discounts) (Scotland) Regulations 1992 (“ the Discount Regulations”), the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“ the Pension Age Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“ the Working Age Regulations”).

Regulation 2 amends the Discount Regulations to add to the list of persons who are to be disregarded in working out entitlement to a discount from liability for council tax. The addition is any person who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and who has either been granted leave to enter or remain in the United Kingdom, or has a right of abode in the United Kingdom.

Regulation 3 amends the definition of “non-dependant” in the Pension Age Regulations so that it does not cover any person who normally resides with a council tax reduction applicant and falls within the description set out above in relation to regulation 2. It also amends the Pension Age Regulations so that a payment made in acknowledgement of providing accommodation under the United Kingdom Government Homes for Ukraine scheme is not to be counted as capital in determining entitlement to council tax reduction.

Regulation 4 makes equivalent amendments to the Working Age Regulations.