Amendment of council tax discount and council tax reduction rules in Scotland for those opening up their homes under the Homes for Ukraine scheme

New regulations in force from today

New regulations have been issued in Scotland that provide for amendment of the council tax and council tax reduction rules for those opening up their homes under the Homes for Ukraine scheme.

In force from 1 April 2022 -

• the Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2022 (SSI.No.124/2022) provide that no council tax is payable in respect of dwellings used as the sole or main residence of certain persons who left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and who have either been granted leave to enter or remain in the UK or have a right of abode in the UK. The exemption applies where there is nobody living in the property who does not fall within this category or within paragraph 10(a) of schedule 1 of the Council Tax (Exempt Dwellings) (Scotland) Order 1997.
• the Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2022 (SSI.No.125/2022) -
  • add to the list of those who are to be disregarded in working out entitlement to a discount from liability for council tax, 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 UK, or has a right of abode in the UK;
  • amend the definition of 'non-dependant' 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; and
  • ensure that a payment made in acknowledgement of providing accommodation under the UK Government Homes for Ukraine scheme is not to be counted as capital in determining entitlement to council tax reduction. (NB - the Scottish Government reassures that no amendments have been necessary to disregard the payments as income.)

SSI.No.124/2022 and SSI.No.125/2022 are available from legislation.gov.uk