Disregarding one-off payment of £500 to working tax credit claimants for purposes of council tax reduction in Scotland

New statutory instrument

New regulations have been issued in relation to disregarding the one-off payment of £500 to working tax credit claimants - that was announced by the UK Government on 3 March 2021 as part of Budget 2021 - for the purposes of council tax reduction in Scotland.

In force from 5 April 2021, the Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021 (SSI.No.137/2021) amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 so as to fully disregard the £500 payment that is due to be made to eligible working tax credit claimants by 23 April 2021.

SSI.No.137/2021 is available from legislation.gov.uk