Official Report 288KB pdf
Council Tax Reduction (Scotland) Amendment Regulations 2015 (SSI 2015/46)
Our legal advisers have suggested that the regulations raise a question about whether they relate to matters that are reserved by section F1 of part 2 of schedule 5 to the Scotland Act 1998 and that, as such, the committee may wish to report them as raising a devolution issue.
The matter has been raised several times before in connection with previous instruments that have amended the Council Tax Reduction (Scotland) Regulations 2012 (SSI 2012/303) and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (SSI 2012/319), which I will refer to as the principal regulations. Each time, our legal advisers were of the same view—that a devolution issue had been raised.
The Scottish Government’s view is that the principal regulations do not relate to any of the reserved matters that are described in section F1 of part 2 of schedule 5 to the Scotland Act 1998, so no devolution issue is raised. The Government’s view has remained the same each time that the committee has considered the issue in relation to the principal regulations and amending regulations. Each time that the committee considered the issue in relation to the principal regulations and amending regulations, a majority of committee members preferred the Scottish Government’s view.
Do members have any comments?
This all hangs on a difference of views that lawyers have about what constitutes a benefit. The Government lawyers hold the view that, when one reduces the amount that one is taking away from someone, that is not in itself a benefit. The committee’s lawyers have a different view.
As in the previous cases, because of the wider implications that accepting that a reduction of a charge or a tax would be a benefit might have for other parts of public policy, I accept the Government’s view that such a reduction does not constitute a benefit and therefore is not caught by section F1 of part 2 of schedule 5 to the Scotland Act 1998. That being the case, I recommend that we do not draw the regulations to the attention of Parliament.
I am of the opposite opinion. We have a legal team that is here to advise us, and I think that we should take its advice that the regulations may raise a devolution issue. Therefore, I think that we should draw them to the attention of Parliament.
This is the first time that I have faced this issue, although I realise that the committee has considered it previously. I accept that there is some uncertainty about the legal definition of a benefit, but the reality is that the Government’s position has not been challenged up till now. I presume that anyone who had a serious interest in challenging it could have done so. Although that could still happen, it seems unlikely.
On the basis of Stewart Stevenson’s comments, the proposition is that the committee considers that the regulations do not raise a devolution issue and should not be drawn to the attention of Parliament—we will do it that way round, as Stewart Stevenson got there first. Are we agreed?
Members: No.
There will be a division.
For
Don, Nigel (Angus North and Mearns) (SNP)
Mason, John (Glasgow Shettleston) (SNP)
Stevenson, Stewart (Banffshire and Buchan Coast) (SNP)
Against
McCulloch, Margaret (Central Scotland) (Lab)
The result of the division is: For 3, Against 1, Abstentions 0. Therefore, the proposition is agreed to and we will not draw the regulations to the attention of Parliament.
Non-Domestic Rates (Levying) (Scotland) Amendment Regulations 2015 (SSI 2015/49)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.
Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2015 (SSI 2015/50)
No points have been raised by our legal advisers on the order. Is the committee content with it?
Members indicated agreement.
Common Agricultural Policy (Direct Payments etc) (Scotland) Regulations 2015 (SSI 2015/58)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.
Local Government Pension Scheme (Governance) (Scotland) Regulations 2015 (SSI 2015/60)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.
National Assistance (Assessment of Resources) Amendment (Scotland) Regulations 2015 (SSI 2015/64)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.
National Assistance (Sums for Personal Requirements) (Scotland) Regulations 2015 (SSI 2015/65)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.
Scottish Administration (Offices) Order 2015 (SI 2015/200)
No points have been raised by our legal advisers on the order. Is the committee content with it?
Members indicated agreement.