The Scottish Ministers made the Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 on 8 September 2022, laid before the Scottish Parliament on 9 September 20221. The instrument, S.S.I. 2022/271, amends the working age, pension age and discount council tax regulations in Scotland1. Most provisions come into force on 3 November 2022, with regulations 3(1), 5(1) and 7 coming into force earlier, on 12 October 20221.
The regulations change the definition of "non-dependant" in the Council Tax Reduction (Scotland) Regulations 2021 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 20121. Under the amendment, the definition does not cover a person who normally resides with a council tax reduction applicant and who resided in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and, under section 3ZA of the Immigration Act 1971, does not require leave to enter or remain in the United Kingdom1. The explanatory note states this captures Irish citizens1. The same change is made to the Council Tax (Discounts) (Scotland) Regulations 1992 for persons formerly residing in Ukraine1.
The regulations also provide that the payments comprising the £650 low income cost of living payment announced by the Chancellor of the Exchequer on 24 May 2022, where made to a person in receipt of working tax credit, are not to be counted as capital in establishing entitlement to council tax reduction1. The instrument revokes regulations 1 and 8 to 12 of the Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021 and regulations 1 and 6 of the Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 20211. It also omits the definition of "one-off payment of £500 to NHS and social care workers" from the pension age regulations1.
The regulations make further changes to the applicable amount and disability premiums in the working age regulations, including in relation to short-term assistance under the child and adult disability payment regulations and to cases involving universal credit awards1.
"The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 11 of schedule 1 and paragraph 1 of schedule 2 of the Local Government Finance Act 1992"
Why it matters for households
The changes affect people in Scotland claiming council tax reduction and households where someone is disregarded for council tax discount purposes. From 12 October 2022, the amended non-dependant and discount definitions take effect, so a person who resided in Ukraine immediately before 1 January 2022 and left in connection with the Russian invasion is not treated as a non-dependant for reduction purposes and is disregarded for discount purposes1. From 3 November 2022, the remaining provisions apply, including the treatment of the £650 low income cost of living payment as capital for working tax credit recipients claiming reduction1. The revocation of the coronavirus-related amendments also takes effect from that date1.
What happens next
The regulations were made on 8 September 2022 and laid before the Scottish Parliament on 9 September 20221. Regulations 3(1), 5(1) and 7 come into force on 12 October 2022, and the remaining provisions come into force on 3 November 20221.
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