Explanatory Note

(This note is not part of the Regulations)

These Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).

Regulation 2 provides for a new disregard within the 2012 Regulations in relation to payments made under or by the LGBT Financial Recognition Scheme for veterans who were impacted by the ban on LGBT personnel in HM Armed Forces (“LGBT Financial Recognition Scheme payments”).

Regulation 2(2) inserts a definition of “LGBT Financial Recognition Scheme” into the interpretation provision in regulation 2 of the 2012 Regulations.

Regulation 2(3) provides for the disregard of LGBT Financial Recognition Scheme payments in calculating the gross income of a non-dependant adult who lives with a council tax reduction applicant. The calculation of non-dependant adult income is for the purpose of determining how entitlement to council tax reduction is affected by the presence of the non-dependant adult.

Regulation 2(4) inserts LGBT Financial Recognition Scheme payments into the list of payments in regulation 66, evidence relating to which does not need to be provided for the purposes of determining that person’s entitlement to, or continuing entitlement to, council tax reduction. Sub-paragraphs (d) and (e) are omitted to remove unnecessary duplication in regulation 66(3).

Regulation 2(5) provides for the disregard of LGBT Financial Recognition Scheme payments when working out a person’s capital for the purposes of establishing entitlement to a council tax reduction.

Regulation 2(6) updates the list of payments in paragraph 2 of schedule 5 to be disregarded in calculating the gross income of a second adult who lives with a council tax reduction applicant. It provides for the disregard of payments made under or by the Thalidomide Trust in addition to LGBT Financial Recognition Scheme payments.

Regulation 3 amends the 2021 Regulations to make equivalent changes to those made to the 2012 Regulations.

Regulation 3(2) inserts a definition of “LGBT Financial Recognition Scheme” into the interpretation provision in regulation 4 of the 2021 Regulations.

Regulation 3(3) amends regulation 75 of the 2021 Regulations to provide for the disregard of LGBT Financial Recognition Scheme payments when calculating an applicant’s capital for the purposes of entitlement to council tax reduction.