Council Tax PART 1 General Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction (Scotland) Amendment Regulations 2024 and come into force on 1 April 2024. PART 2 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 2 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 3 to 9. General amendments 3 In regulation 2(1) (interpretation) — a after the definition of “vaccine damage payment” insert— “ the Victims of Overseas Terrorism Compensation Scheme ” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010 ; . 4 In regulation 48(9) (non-dependent deductions)— a at the end of sub-paragraph (i) omit “and”, b at the end of sub-paragraph (j)(iv) insert— ; and k any payment made under the Victims of Overseas Terrorism Compensation Scheme . 5 In schedule 4 (capital disregards) — a in paragraph 16— i after sub-paragraph (1D) insert— 1E Any payment made under the Victims of Overseas Terrorism Compensation Scheme. , ii for sub-paragraph (7)(b) substitute— b who has received— i a Grenfell Tower payment; ii a Post Office compensation payment; iii a payment or interest on a payment under the Windrush Compensation (Expenditure) Act 2020; iv a vaccine damage payment in any of the circumstances described in sub-paragraph (1D); or v a payment made under the Victims of Overseas Terrorism Compensation Scheme. . Uprating 6 In regulation 20 (applicable amount) , in paragraph (e) for “£18.53” substitute “ £19.15” . 7 In regulation 48 (non-dependant deductions) — a in paragraph (1)— i in subparagraph (a) for “£14.65” substitute “£15.65” , and ii in sub-paragraph (b) for “£4.90” substitute “£5.25” , b in paragraph (2)— i in sub-paragraph (a) for “£241.00” substitute “£260.00” , ii in sub-paragraph (b)— aa for “£241.00” substitute “£260.00” , bb for “£418.00” substitute “£451.00” , and cc for “£9.70” substitute “£10.35” , and iii in sub-paragraph (c)— aa for “£418.00” substitute “£451.00” , bb for “£517.00” substitute “£558.00” , and cc for “£12.30” substitute “£13.15” . 8 In schedule 1 (applicable amount) — a in the table in paragraph 2— i in entry (1)(b) for “£217.00” substitute “£235.20” , ii in entry (2)(b) for “£324.70” substitute “£352.00” , iii in entry (4)(a) for “£324.70” substitute “£352.00” , and iv in entry (4)(b) for “£107.70” substitute “£116.80” , b in the table in paragraph 3, for “£97.23” in both places where it occurs substitute “£104.05” , and c in the table in paragraph 13— i in entries (1)(a) and (1)(b)(i) for “£76.40” substitute “£81.50” , ii in entry (1)(b)(ii) for “£152.80” substitute “£163.00” , iii in entry (2) for “£30.17” substitute “£32.20” , iv in entry (3) for “£74.69” substitute “£80.01” , and v in entry (4) for “£42.75” substitute “£45.60” . 9 In schedule 5 (amount of alternative maximum council tax reduction) , in the table in paragraph 1— a in entry (b)(i) for “£237.00” substitute “£256.00” , and b in entry (b)(ii)— i for “£237.00” substitute “£256.00” , and ii for “£308.00” substitute “£333.00” . PART 3 Amendment of the Council Tax Reduction (Scotland) Regulations 2021 10 The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with regulations 11 to 18. General amendments 11 In regulation 4(1) (interpretation)— a after the definition of “vaccine damage payment” insert— “ the Victims of Overseas Terrorism Compensation Scheme ” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010 , . 12 In regulation 75(1A) (special schemes for compensation etc.) — a at the end of sub-paragraph (e) omit “or”, b at the end of sub-paragraph (f)(iv) insert— , or g any payment made under the Victims of Overseas Terrorism Compensation Scheme . 13 In schedule 4 (capital to be disregarded) after paragraph 45 insert— Part 6 Second Adult Rebate Uprating 14 In regulation 42(4) (calculation of income on a weekly basis (applicants with an award of universal credit)) — a in sub-paragraph (a) for “£258.00” substitute “£275.00” , and b in sub-paragraph (b) for “£442.00” substitute “£471.00” . 15 In regulation 90 (non-dependent deductions) — a in paragraph (1)— i in sub-paragraph (a) for “£14.65” substitute “£15.65” , and ii in sub-paragraph (b) for “£4.90” substitute “£5.25” , b in paragraph (2)— i in sub-paragraph (a) for “£241.00” substitute “£260.00” , ii in sub-paragraph (b)— aa for “£241.00” substitute “£260.00” , bb for “£418.00” substitute “£451.00” , and cc for “£9.70” substitute “£10.35” , and iii in sub-paragraph (c)— aa for “£418.00” substitute “£451.00” , bb for “£517.00” substitute “£558.00” , and cc for “£12.30” substitute “£13.15” . 16 In regulation 98(2)(b)(amount of a transitional family premium) , for “£18.53” substitute “£19.15” . 17 In schedule 1 (applicable amount) — a in the table in paragraph 1— i for “£67.20” substitute “£71.70” , ii for “£84.80” in each place where it occurs substitute “£90.50” , and iii for “£133.30 substitute “£142.25”, b in paragraph 2, for “£97.23” substitute “£104.05” , c in paragraph 3— i in sub-paragraph (a) for “£74.69” substitute “£80.01” , and ii in sub-paragraph (b)— aa for “£74.69” substitute “£80.01” , and bb for “£30.17” substitute “£32.20” , d in paragraph 4— i in sub-paragraph (a) for “£74.69” substitute “£80.01” , and ii in sub-paragraph (b)— aa for “£74.69” substitute “£80.01” , and bb for “£30.17” substitute “£32.20” , e in paragraph 4B — i in sub-paragraph (a) for “£74.69” substitute “£80.01” , and ii in sub-paragraph (b)— aa for “£74.69” substitute “£80.01” , and bb for “£30.17” substitute “£32.20” , f in paragraph 4C — i in sub-paragraph (a) for “£74.69” substitute “£80.01” , and ii in sub-paragraph (b)— aa for “£74.69” substitute “£80.01” , and bb for “£30.17” substitute “£32.20” , g in paragraph 4D — i in sub-paragraph (a) for “£74.69” substitute “£80.01” , and ii in sub-paragraph (b)— aa for “£74.69” substitute “£80.01” , and bb for “£30.17” substitute “£32.20” , h in paragraph 5(1), for “£42.75” substitute “£45.60” , i in the table in paragraph 17, in the entry— i “Disabled child premium” for “74.69” substitute “£80.01” , ii “Carer premium” for “£42.75” substitute “£45.60” , iii “Disability premium”— aa for “£39.85” substitute “£42.50” , and bb for “£56.80” substitute “£60.60” , iv “Severe disability premium”— aa for “£76.40” in both places where it occurs substitute “£81.50” , and bb for “£152.80” substitute “£163.00” , v “Enhanced disability premium”— aa for “£30.17” substitute “£32.20” , bb for “£19.55” substitute “£20.85” , and cc for “£27.90” substitute “£29.75” , j in paragraph 23, for “£33.70” substitute “£35.95” , and k in paragraph 24, for “£44.70” substitute “£47.70” . 18 In schedule 2 (amount of second adult rebate) , in the table in paragraph 1— a in entry (b)(i) for “£237.00” substitute “£256.00” , and b in entry (b)(ii)— i for “£237.00” substitute “£256.00” , and ii for “£308.00” substitute “£333.00” . TOM ARTHUR Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 1st February 2024