Council Tax Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013 and come into force on 25th November 2013. Amendment of the Council Tax Reduction (Scotland) Regulations 2012 2 The Council Tax Reduction (Scotland) Regulations 2012 are amended in accordance with regulations 3 to 11. 3 In regulation 2(1) (interpretation) — a in the definition of “child”, at the end insert— and where section 145A of the 1992 Act (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)— references in these Regulations to a child include the child in respect of whom there is entitlement under that section; and for the purposes of these Regulations the circumstances pertaining to the child at the date of their death are deemed to continue throughout that period ; and b omit the definitions of “child care costs element” and “housing costs element”. 4 In regulation 4 (young persons) , after paragraph (2) insert— 3 Where section 145A of the 1992 Act (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)— a references in these Regulations to a young person include the young person in respect of whom there is entitlement under that section; and b for the purposes of these Regulations the circumstances pertaining to the young person at the date of their death are deemed to continue throughout that period. . 5 In regulation 12(1)(b) (application of the Regulations), after “income support,” insert “universal credit,”. 6 In regulation 23 (applicable amount: persons who have an award of universal credit) — a in paragraph (1) for “adjustments described in paragraphs (2) (if applicable) and” substitute “adjustment described in paragraph”; and b omit paragraph (2). 7 In regulation 26 (calculation of income and capital: persons who have an award of universal credit)— a in paragraph (2) after “Secretary of State” insert “to convert it into a weekly amount using the adjustment set out in regulation 23(2A) and must then further modify the weekly amount”; b for paragraph (2)(a) substitute— a as income, the amount of any universal credit payable converted into a weekly amount using the adjustment set out in regulation 23(2A); ; c omit sub-paragraphs (b), (c) and (d) of paragraph (2); and d omit paragraph (3). 8 In regulation 28 (treatment of child care charges) — a at the start of paragraph (1) insert “Subject to paragraph (1A),”; and b after paragraph (1) insert— 1A This regulation does not apply where an applicant or an applicant’s partner has, or the partners jointly have, an award of universal credit. . 9 In the heading to regulation 32, omit “ working ”. 10 In regulation 32 (calculation of average weekly income from tax credits)— a in paragraph (1) after “working tax credit” insert “or child tax credit”; b in paragraph (2) omit “Where this regulation applies,”; and c in paragraphs (2) and (3) for “a working” substitute “that”. 11 In paragraph 1 (amount of alternative maximum council tax reduction) of Schedule 2, in item (a) in column (1) in the table omit “or in receipt of universal credit”. Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 12 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 13 to 18. 13 In regulation 2(1) (interpretation)— a in the definition of “child”, at the end insert— and where section 145A of the 1992 Act (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)— references in these Regulations to a child include the child in respect of whom there is entitlement under that section; and for the purposes of these Regulations the circumstances pertaining to the child at the date of their death are deemed to continue throughout that period ; and b after the definition of “the Trusts” insert— “universal credit” has the meaning given by section 1 of the Welfare Reform Act 2012 ; . 14 In regulation 4 (young persons) , after paragraph (2) insert— 3 Where section 145A of the 1992 Act (entitlement after death of a child or qualifying young person) applies, then during the period prescribed under subsection (1) of that section (and only during that period)— a references in these Regulations to a young person include the young person in respect of whom there is entitlement under that section; and b for the purposes of these Regulations the circumstances pertaining to the young person at the date of their death are deemed to continue throughout that period. . 15 In regulation 12(2) (application of the Regulations), after “income support,” insert “universal credit,”. 16 In the heading to regulation 30, omit “ working ”. 17 In regulation 30 (calculation of average weekly income from tax credits)— a in paragraph (1) after “working tax credit” insert “or child tax credit”; b in paragraph (2) omit “Where this regulation applies,”; and c in paragraphs (2) and (3) for “a working” substitute “that”. 18 In paragraph 1 (amount of alternative maximum council tax reduction) of Schedule 5, in item (a) in column (1) in the table omit “or in receipt of universal credit”. JOHN SWINNEY A member of the Scottish Government St Andrew’s House, Edinburgh 8th October 2013