Council Tax Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2023 and come into force on 15 May 2023. Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 2 1 Schedule 4 (capital disregards) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 is amended in accordance with paragraphs (2) and (3). 2 In paragraph 30B — a the existing text becomes sub-paragraph (1), b after that sub-paragraph, insert— 2 Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is— a in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017 , and b paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died, but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later. . 3 After paragraph 30K insert— 30L Any payment of a widowed parent’s allowance made under section 39A of the 1992 Act— a to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and b in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance, but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later. . Amendment of the Council Tax Reduction (Scotland) Regulations 2021 3 1 Schedule 4 (capital to be disregarded) of the Council Tax Reduction (Scotland) Regulations 2021 is amended in accordance with paragraphs (2) and (3). 2 In paragraph 23— a the existing text becomes sub-paragraph (1), b after that sub-paragraph, insert— 2 Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning of section 30(6B) of that Act) in respect of a death occurring before 9 February 2023, any amount of that payment which is— a in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017 , and b paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died, but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later. . 3 After paragraph 44 insert— 45 Any payment of a widowed parent’s allowance made under section 39A of the 1992 Act— a to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and b in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance, but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later. . TOM ARTHUR Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 28th March 2023