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14 January, 2021 Open access

Amendment of council tax reduction regulations in Scotland to provide for disregard of one-off £500 payment being made to NHS and social care workers

New statutory instrument

New regulations have been issued in Scotland to provide for the one-off payment being made to NHS and social care workers to be disregarded in the assessment of council tax reduction.

In force from 25 February 2021, the Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021 (SI.No.12/2021) amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 to ensure that the £500 payment that was announced by the First Minister on 30 November 2020 is not taken into account as income or capital in the calculation of entitlement to council tax reduction.

NB - the pro-rata £500 bonus scheme is being funded from the Scottish Government's Covid-19 support package and covers NHS employees, staff providing NHS services under independent contractor arrangements, and those working in adult social care including care home staff, homecare staff, and personal assistants.

SI.No.12/2021 is available from