Council Tax Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2014 and come into force on 1st April 2014. 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 5. 3 In regulation 67 (non-dependant deductions) — a in paragraph (1)— i in sub-paragraph (a) for “£10.95” substitute “£11.35”; and ii in sub-paragraph (b) for “£3.65” substitute “£3.75”; and b in paragraph (2)— i in sub-paragraph (a) for “£186.00” substitute “£188.00”; ii in sub-paragraph (b) for— aa “£186.00” substitute “£188.00”; bb “£322.00” substitute “£326.00”; and cc “£7.25” substitute “£7.50”; and iii in sub-paragraph (c) for— aa “£322.00” substitute “£326.00”; bb “£401.00” substitute “£406.00”; and cc “£9.15” substitute “£9.50”. 4 In Schedule 1 (applicable amount) — a in the table in paragraph 1 (personal allowances)— i in entry (1)(a) and (b) for “£71.70” substitute “£72.40”; ii in entry (1)(c) for “£56.80” substitute “£57.35”; iii in entry (2) for “£71.70” substitute “£72.40”; and iv in entry (3) for “£112.55” substitute “£113.70”; b in the table in paragraph 3 (personal allowances), in entries (a) and (b) for “£65.62” substitute “£66.33”; c in paragraph 4(1)(b) (family premium) for “£17.40” substitute “£17.45”; d in the table in paragraph 17 (amounts of disability premiums), in the entry— i “Disability premium” for— aa “£31.00” substitute “£31.85”; and bb “£44.20” substitute “£45.40”; ii “Severe disability premium” for— aa “£59.50” on both occasions where it appears substitute “£61.10”; and bb “£119.00” substitute “£122.20”; iii “Disabled child premium” for “£57.89” substitute “£59.50”; iv “Carer premium” for “£33.30” substitute “£34.20”; and v “Enhanced disability premium” for— aa “£23.45” substitute “£24.08”; bb “£15.15” substitute “£15.55”; and cc “£21.75” substitute “£22.35”; e in paragraph 23 (amount of work-related activity component) for “£28.45” substitute “£28.75”; and f in paragraph 24 (amount of support component) for “£34.80” substitute “£35.75”. 5 In Schedule 2 (amount of alternative maximum council tax reduction), in the table in paragraph 1 — a in entry (b)(i) for “£183.00” substitute “£185.00”; and b in entry (b)(ii) for— i “£183.00” substitute “£185.00”; and ii “£239.00” substitute “£241.00”. Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 6 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 7 to 9. 7 In regulation 48 (non-dependant deductions) — a in paragraph (1)— i in sub-paragraph (a) for “£10.95” substitute “£11.35”; and ii in sub-paragraph (b) for “£3.65” substitute “£3.75”; and b in paragraph (2)— i in sub-paragraph (a) for “£186.00” substitute “£188.00”; ii in sub-paragraph (b) for— aa “£186.00” substitute “£188.00”; bb “£322.00” substitute “£326.00”; and cc “£7.25” substitute “£7.50”; and iii in sub-paragraph (c) for— aa “£322.00” substitute “£326.00”; bb “£401.00” substitute “£406.00”; and cc “£9.15” substitute “£9.50”. 8 In Schedule 1 (applicable amount) — a in the table in paragraph 2 (personal allowances)— i in entry (1)(a) “£145.40” substitute “£148.35”; ii in entry (1)(b) for “£163.50” substitute “£165.15”; iii in entry (2)(a) for “£222.05” substitute “£226.50”; iv in entry (2)(b) for “£244.95” substitute “£247.20”; v in entry (3)(a) for “£222.05” substitute “£226.50”; vi in entry (3)(b) for “£76.65” substitute “£78.15”; vii in entry (4)(a) for “£244.95” substitute “£247.20”; and viii in entry (4)(b) for “£81.45” substitute “£82.05”; b in the table in paragraph 3 (personal allowances), in entries (a) and (b) for “£65.62” substitute “£66.33”; c in paragraph 4 (family premium) for “£17.40” substitute “£17.45”; and d in the table in paragraph 13 (amount of disability premium)— i in entry (1) (severe disability premium)— aa for “£59.50” on both occasions where it appears substitute “£61.10”; and bb for “£119.00” substitute “£122.20”; ii in entry (2) (enhanced disability premium) for “£23.45” substitute “£24.08”; iii in entry (3) (disabled child premium) for “£57.89” substitute “£59.50”; and iv in entry (4) (carer premium) for “£33.30” substitute “£34.20”. 9 In Schedule 5 (amount of alternative maximum council tax reduction), in the table in paragraph 1 — a in entry (b)(i) for “£183.00” substitute “£185.00”; and b in entry (b)(ii)— i for “£183.00” substitute “£185.00”; and ii for “£239.00” substitute “£241.00”. JOHN SWINNEY A member of the Scottish Government St Andrew’s House, Edinburgh 6th February 2014