Council Tax PART 1 General Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018. PART 2 Amendment of the Council Tax Reduction (Scotland) Regulations 2012 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calculation of income for persons who have an award of universal credit 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments made by the Thalidomide Trust 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Backdating of claims 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Uprating 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 11 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 12 to 17. Payments made by the Thalidomide Trust 12 In regulation 2(1) (interpretation) after the definition of “student loan” insert— “ the Thalidomide Trust ” means the registered charity of that name (number 266220) established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that their mother had taken a preparation containing the drug known as Thalidomide during pregnancy; . 13 In regulation 48(9) (non-dependant deductions)— a after paragraph (b) omit “and”; and b after paragraph (c) insert— ; and d any payment made under or by the Thalidomide Trust . 14 In Part 1 of schedule 4 (capital to be disregarded) after paragraph 30B insert— 30C Any payment made under or by the Thalidomide Trust. . Uprating 15 In regulation 48 (non-dependant deductions) — a in paragraph 1— i in sub-paragraph (a) for “£11.90” substitute “ £12.25 ” ; and ii in sub-paragraph (b) for “£3.95” substitute “ £4.05 ” ; and b in paragraph 2— i in sub-paragraph (a) for “£200.00” substitute “ £204.00 ” ; ii in sub-paragraph (b) for— aa “£200.00” substitute “£204.00”; bb “£346.00” substitute “£354.00”; and cc “£7.85” substitute “£8.10”; and iii in sub-paragraph (c) for— aa “£346.00” substitute “£354.00”; bb “£430.00” substitute “£439.00”; and cc “£9.95” substitute “£10.25”. 16 In schedule 1 (applicable amount) — a in the table in paragraph 2 (personal allowances) — i in entry (1)(a) for “£159.35” substitute “ £163.00 ” ; ii in entry (1)(b) for “£172.55” substitute “ £176.40 ” ; iii in entry (2)(a) for “£243.25” substitute “ £248.80 ” ; iv in entry (2)(b) for “£258.15” substitute “ £263.80 ” ; v in entry (3)(a) for “£243.25” substitute “ £248.80 ” ; vi in entry (3)(b) for “£83.90” substitute “ £85.80 ” ; vii in entry (4)(a) for “£258.15” substitute “ £263.80 ” ; and viii in entry (4)(b) for “£85.60” substitute “ £87.40 ” ; and b in the table in paragraph 13 (amount of disability premium)— i in entries (1)(a) and (1)(b)(i) for “£62.45” substitute “ £64.30 ” ; ii in entry (1)(b)(ii) for “£124.90” substitute “ £128.60 ” ; iii in entry (2) for “£24.78” substitute “ £25.48 ” ; iv in entry (3) for “£60.90” substitute “ £62.86 ” ; and v in entry (4) for “£34.95” substitute “ £36.00 ” . 17 In schedule 5 (amount of alternative maximum council tax reduction) in the table in paragraph 1— a in entry (b)(i) for “£196.00” substitute “ £200.00 ” ; and b in entry (b)(ii)— i for “£196.00” substitute “ £200.00 ” ; and ii for “£255.00” substitute “ £261.00 ” . DEREK MACKAY A member of the Scottish Government St Andrew's House, Edinburgh