Delegated Powers and Law Reform Committee
Meeting date: Tuesday, September 5, 2023
Official Report 444KB pdf
Contents
- Attendance
- Decision on Taking Business in Private
- Instruments subject to Negative Procedure
Instruments subject to Negative Procedure
Under agenda item 2, we are considering six instruments. Issues have been raised on two of the instruments.
Council Tax Reduction (Scotland) Amendment (No 2) Regulations 2023 (SSI 2023/197)
The instrument amends the Council Tax Reduction (Scotland) Regulations 2021 to increase the maximum amount that may be disregarded in respect of childcare costs for recipients of universal credit when calculating their income for the purposes of the council tax reduction scheme.
Under section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010, instruments subject to the negative procedure must be laid at least 28 days before they come into force, not counting recess periods of more than four days.?The instrument breaches that requirement, as it was laid on 27 June 2023 and came into force on 28 June 2023.
In correspondence with the Presiding Officer, the Scottish Government stated that the United Kingdom Government laid UK-wide regulations increasing the amounts that may be paid as part of universal credit in respect of childcare costs, which came into force on 28 June 2023. The Scottish Government stated that it was not made aware of this until 21 June 2023. Without those regulations, affected households could have seen an unintended consequential rise in their council tax payments, unless the 2021 regulations were amended.
The instrument was therefore made, laid and brought into force to coincide with the UK instrument as a matter of urgency. The instrument has not been laid at least 28 days before it came into force, as required by section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010.
Does the committee wish to draw the instrument to the attention of the Parliament on reporting ground (j), for failure to comply with laying requirements?
Members indicated agreement.
Is the committee content with the explanation that the Scottish Government has provided for the breach of the laying requirements?
Members indicated agreement.
Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023 (SSI 2023/207)
I move on to the second instrument on which issues have been raised. The instrument amends the Valuation (Proposals Procedure) (Scotland) Regulations 2022. It extended the deadline by which a non-domestic rate payer may make proposals for alteration of the valuation roll to a rates assessor from 31 July 2023 to 31 August 2023, or four months after the receipt of the valuation notice.
Under section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010, instruments subject to the negative procedure must be laid at least 28 days before they come into force, not counting recess periods of more than four days. The instrument breaches that requirement, as it was laid on 19 July 2023 and came into force on 20 July 2023.
In correspondence with the Presiding Officer, the Scottish Government stated that it had accepted the recommendation made in the new deal for business group progress report and decided that the deadline for revaluation proposals should be extended. The Scottish Government stated that it was not possible to meet the parliamentary laying requirements, because an extension had to be introduced before the existing 31 July deadline.
The instrument has not been laid at least 28 days before it came into force, as required by section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010. Does the committee wish to draw the instrument to the attention of the Parliament on reporting ground (j), for failure to comply with laying requirements?
Members indicated agreement.
Is the committee content with the explanation that the Scottish Government has provided for the breach of the laying requirements?
Members indicated agreement.
Also under this agenda item, no points have been raised on the following instruments.
Teachers’ Superannuation and Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2023 (SSI 2023/190)
Cereal Seed (Scotland) Amendment Regulations 2023 (SSI 2023/193)
Act of Sederunt (Summary Applications, Statutory Applications and Appeals etc Rules 1999 and Taxation of Judicial Expenses Rules 2019 Amendment (Telecommunications Infrastructure) 2023 (SSI 2023/223)
Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2023 (SI 2023/850)
Is the committee content with the instruments?
Members indicated agreement.
10:04 Meeting continued in private until 11:10.