[^f00287]: 1988 c.1. Section 369 was amended by section 58 of the Finance Act 1993 (c.34), section 81 of the Finance Act 1994 (c.9), paragraph 6 of schedule 18 of the Finance Act 1996 (c.8), paragraph 4 of schedule 4 of the Finance Act 1999 (c.16), section 83 of the Finance Act 2000 (c.17) and paragraph 33 of schedule 1 of the Corporation Tax Act 2010 (c.4).

[^f00288]: S.S.I. 2003/460. Regulation 3 was amended by S.S.I. 2004/102. Regulation 5 was amended by S.S.I. 2011/55. Regulation 11 was amended by S.S.I. 2004/166, S.S.I. 2006/142, S.S.I. 2006/183, S.S.I. 2008/27 and S.S.I. 2011/55.

[^f00289]: S.I.. 2003/2382. Regulation 5 was amended by S.I. 2004/663, S.I. 2004/936, S.I. 2006/562, S.I. 2008/1697, S.I. 2009/411, S.I. 2013/475, S.I. 2014/597, S.I. 2015/570, S.I. 2015/643, S.I. 2015/1776 and S.I. 2016/1045. Regulation 6 was amended by S.I. 2006/562 and S.I. 2006/675. Regulation 12 was amended by S.I. 2004/696, S.I. 2006/562, S.I. 2013/475, S.I. 2015/470 and S.I. 2019/248.

[^f00290]: S.I. 2007/1104. Regulation 5 was amended by S.I. 2008/1879, S.I. 2008/2568, S.I. 2009/709, S.I. 2016/211 and S.I. 2017/340. Regulation 11 was amended by S.I. 2009/1824.

[^f00291]: 1988 c.7. Section 13 was substituted subject to saving specified in S.I. 2005/2279 by section 185 of Social Care (Community Health and Standards) Act 2003 (c.43) and amended by section 27 of the Scotland Act 2016 (c.11).

[^f00292]: 1958 c.33. Section 3 was amended by schedule 3 of the Local Authority Social Services Act 1970 (c.42), paragraph 6 of schedule 23 of the Local Government Act 1972 (c.70), schedule 2 and paragraph 134 of schedule 27 and schedule 30 of the Local Government (Scotland) Act 1973 (c.65), paragraph 2 of schedule 15 of the National Health Service (Scotland) Act 1978 (c.29), section 102 of the Local Government Act 1985 (c.51), paragraph 49 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and S.I. 2016/413.

[^f00293]: 1990 c.35. Section 2 was relevantly amended by section 47 of, and paragraph 1 of schedule 10 of, the Trade Union Reform and Employment Rights Act 1993 (c.19).

[^f00294]: Section 2 was substituted by section 25 of the Employment Act 1988 (c.19) and amended by Part 1 of schedule 7 of the Employment Act 1989 (c.38) and section 47(1) of the Trade Union Reform and Employment Rights Act 1993 (c.19).

[^f00295]: Section 17A was repealed by paragraph 1 of schedule 14(4) of the 2012 Act subject to savings provisions in article 7 of S.I. 2013/983.

[^f00296]: 1980 c.44. Section 49 was amended by paragraph 8(9) of schedule 10 of the Self-Governing Schools etc. (Scotland) Act 1989 (c.39) and section 5 of the Schools (Health Promotion and Nutrition) (Scotland) Act 2007 (asp 15). Section 73(f) was amended by section 3(2) of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6).

[^f00297]: Section 73ZA was inserted by section 19(1) of the Further and Higher Education (Scotland) Act 2005 (asp 6) and amended by paragraph 1 of schedule 1 of the Post-Education (Scotland) Act 2013 (asp 12).

[^f00298]: 1992 c.37.

[^f00299]: 1996 c.56. Section 518 was substituted by section 129 of the School Standards and Framework Act 1998 (c.31) and amended by S.I. 2010/1158.

[^f00300]: 2002 c.32. Section 14 was amended by section 59 of the Children Act 2004 (c.31), paragraph 23 of schedule 14 of the Education Act 2005 (c.18), section 15 of the Education Act 2011 (c.21) and S.I. 2010/1158. Section 181 was amended by S.I. 2010/1158.

[^f00301]: 2002 c.38. Section 3 was amended by S.I. 2016/413. Section 4 was amended by paragraph 105 of schedule 5 of the Health and Social Care Act 2012 (c.7), and S.I. 2010/1158.

[^f00302]: 1989 c.41. Section 14F was inserted by section 115(1) of the Adoption and Children Act 2002 (c.38) and amended by S.I. 2016/413.

[^f00304]: S.I. 2001/1167, to which there are amendments not relevant to these Regulations.

[^f00306]: S.I. 1992/1332. The definition of “council tax reduction” was inserted by S.S.I. 2012/303.

[^f00307]: S.I. 1992/1335. Regulation 4 was relevantly amended by S.S.I. 2012/303.

[^f00308]: S.I. 1994/3170. Regulation 4 was amended by S.S.I. 2012/303.

[^f00309]: S.S.I. 2012/319. There are amendments to those Regulations that are not relevant to these Regulations.

[^f00310]: Regulation 48(9)(b) and (c) were amended by S.S.I. 2013/49, S.S.I. 2016/81, S.S.I. 2017/41, S.S.I. 2017/326 and S.S.I. 2018/69.

[^f00311]: Regulation 70B was inserted by S.S.I. 2013/218.

[^f00312]: Regulation 70C was inserted by S.S.I. 2013/218, and was amended by S.S.I. 2015/46.

[^f00313]: Paragraph 22 was amended by S.S.I. 2015/46 and S.S.I. 2018/295.

[^f00314]: Paragraph 2 of schedule 5 was amended by S.S.I. 2013/142, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2017/326.

[^f00315]: S.I. 2012/1483.

[^f00316]: S.S.I. 2013/148. The definition of “council tax reduction” was inserted by S.S.I. 2013/253.

[^f00317]: S.I. 2013/1510.

[^f00318]: S.S.I. 2016/81.

[^f00319]: S.I. 2020/1309.

Changes of circumstances in cases involving an award of universal credit

34A

(1) Subject to paragraph (9), this regulation applies only where a change of circumstance occurs in the case of an applicant who has an award of universal credit.

(2) Subject to paragraphs (3) to (12), for the purpose of calculating entitlement to council tax reduction a change of circumstances which affects entitlement to council tax reduction is to take effect—

(a) where the change is a cessation of entitlement to universal credit, from the first day immediately following the day on which entitlement ceased,

(b) where the Secretary of State has notified of a change of circumstances relevant to the universal credit award, from the first Monday of the assessment period in which the change is applied.

(3) Where a local authority becomes aware of a change relevant to the award of universal credit, and also relevant to the administration of its local council tax reduction scheme, before the change is notified by the Secretary of State, the local authority may elect to apply the change—

(a) from the date on which the change actually occurs, where the change relates to the joining, or leaving, of a household by the partner of an applicant,

(b) for any other change not falling within sub-paragraph (a), from the first Monday immediately following the day on which the change actually occurred.

(4) Where the local authority becomes aware of a change of circumstances which is relevant to the administration of its local council tax reduction scheme, but is not relevant to the award of universal credit, the change takes effect from the first Monday immediately following the date on which the change occurs.

(5) Where the change of circumstances is an amendment to these Regulations, the change takes effect from the date on which the amendment to these Regulations comes into force.

(6) Subject to paragraph (7), where the change of circumstances is a change in the amount of council tax payable, the change takes effect from the day on which the change in amount actually occurs.

(7) Where the change of circumstances is a change in the amount a person is liable to pay in respect of council tax in consequence of Regulations made under section 80 of the Act or changes in the discount to which a dwelling may be subject under section 79 of the Act, the change takes effect from the day on which the change in amount has effect.

(8) Where the change of circumstances is the death of an applicant’s partner and at the date of that death the partners jointly had an award of universal credit, the change takes effect on the last day on which the applicant’s partner is treated as if they had not died for the purpose of entitlement to universal credit in accordance with regulation 37(a) (run-on after a death) of the 2013 Regulations.

(9) Where the change of circumstances is the death of an applicant’s partner and at the date of that death either the applicant or the applicant’s partner had an award of universal credit but it was not to the partners jointly, the change of circumstances takes effect on the date of that death.

(10) Where as a result of a change of circumstances leading to an alteration of an award of a benefit payable under the Benefits Acts or the Social Security (Scotland) Act 2018, there is awarded a premium described in paragraph (11), the change of circumstances takes effect from the beginning of the first day of the reduction week starting immediately after the day on which the change of circumstances actually occurs.

(11) The premiums referred to in paragraph (10) are—

(a) the disabled child premium and the enhanced disability premium payable in accordance with paragraph 4, 4A, 4C or 4D of schedule 1,

(b) the disability premium payable in accordance with paragraphs 11 and 12 of schedule 1,

(d) the enhanced disability premium payable in accordance with paragraph 14 of schedule 1.

(12) Where the change is that the condition in section 5(1)(b) or (2)(b) of the 2012 Act (condition that the claimant’s income, or joint claimants’ combined income, is such that the amount payable would not be less than the prescribed minimum) is not met, but the Secretary of State treats the claimant as making a claim under regulation 32A(2) of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013 (reclaims of universal credit after nil awards due to earnings), the change is disregarded for as long as the Secretary of State treats the claimant as such.

Calculation of average weekly income from tax credits

41A

(1) This regulation applies where an applicant receives a child tax credit or a working tax credit.

(2) The period over which that tax credit is to be taken into account, for the purposes of estimating an applicant’s average weekly unearned income in accordance with regulation 41 (average weekly unearned income), is set out in paragraph (3).

(3) Where the instalment in respect of which payment of that tax credit is made is—

(a) a daily instalment, the period is one day, being the day in respect of which the instalment is paid,

(b) a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid,

(c) a 2 weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid, or

(d) a 4 weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.

Calculation of income on a weekly basis (applicants with an award of universal credit)

Calculation of average weekly income

Meaning of “assessment period”

4A

Subject to paragraphs 4C and 4D, where—

(a) the applicant is a kinship carer approved under the Looked After Children (Scotland) Regulations 2009,

(b) the child or young person who is placed with the applicant falls within paragraph (4B)(a)(i) to (iii) or (b)(i) to (v), and

an additional amount is to be included in the applicable amount in respect of the child or young person in accordance with paragraph 4B.

4B

The additional amount is—

(a) the disabled child premium of £81.37 in respect of any child or young person—

(i) who is in receipt of disability living allowance, child disability payment , adult disability payment or personal independence payment or who is no longer in receipt of such allowance or payment because the person is a patient, provided that the child or young person continues to be a member of the family,

(ii) who is blind or treated as blind by virtue of paragraph 12(2) (disability premium), or

(iii) in respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit, and in respect of whom a disabled child premium was included in the applicant’s amount immediately before the death of the child or young person, but the amount is to be included only for the period of entitlement prescribed under that section,

(b) the disabled child premium of £81.37 and the enhanced disability premium of £32.75 in respect of any—

(i) child or young person who is entitled to the care component of disability living allowance at the highest rate, or would be so entitled, but for a suspension of benefit in accordance with Regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation,

(ii) child or young person who is entitled to the care component of child disability payment at the highest rate,

(iii) child or young person who is entitled to the daily living component of personal independence payment at the enhanced rate, or would be so entitled but for a suspension of benefit in accordance with Regulations made under section 86(1) of the 2012 Act or an abatement as a consequence of hospitalisation,

(iiia) a young person who is entitled to the daily living component of adult disability payment at the enhanced rate,

(iv) young person who is in receipt of armed forces independence payment, or

(v) child or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit and in respect of whom both the disabled child premium and the enhanced disability premium were included in the applicant’s applicable amount immediately before the death of the child or young person, but the amounts are to be included only for the period of entitlement prescribed under that section.

7A

(1) Any payment of a sports award for a period of 26 weeks beginning with the date of receipt of that payment, except to the extent that it has been made in respect of living expenses.

(2) In this paragraph—

(a) “living expenses” has the meaning given to it in regulation 57(2)(b) (meaning of “unearned income”), and

(b) “sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section.

Editorial notes

[^key-013c67e729a1554a20793bacc39ed228]: Reg. 27 in force at 1.4.2022, see reg. 1

[^key-014f73d0b63a89b6fd0d8ee0dba182a7]: Words in sch. 1 para. 17 table substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(k)

[^key-01a6cc302f58757488e426ec7edc4639]: Words in Sch. 1 para. 1(1) table substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(a)

[^key-02fdf597687c9e6570a45c2498d12548]: Reg. 41 in force at 1.4.2022, see reg. 1

[^key-03a17a4893e3ef96b6a21c895331ef8d]: Sch. 1 para. 24 in force at 1.4.2022, see reg. 1

[^key-0560205a61b19355d8ae718b000b0662]: Reg. 75(1A)(h)(i) inserted (1.12.2024) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024 (S.S.I. 2024/310), regs. 1, 3(3)(b)(ii)

[^key-05aa01fe0ca9e006075325783cf4795d]: Reg. 65 in force at 1.4.2022, see reg. 1

[^key-06de667fbf093fc6d86c88642a8cb240]: Words in sch. 1 para. 5(6)(b) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(a)(iv) (with reg. 9)

[^key-086f4fdf94190e0ff66d80660c251380]: Sch. 4 para. 23 renumbered as sch. 4 para. 23(1) (15.5.2023) by The Council Tax Reduction (Scotland) Amendment Regulations 2023 (S.S.I. 2023/113), regs. 1, 3(2)(a)

[^key-089260d1d1b61529f40077d936f86676]: Reg. 64 in force at 1.4.2022, see reg. 1

[^key-0899185e5cc70b6f939ef2c0d0c83ffa]: Words in reg. 62 substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 14

[^key-08a6bcaa0373f6f708d0fb1bf1cf61c8]: Words in reg. 4(1) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 3(a)

[^key-08b75a2ba9d174f7f0eb706fc040d92d]: Sch. 4 para. 4 in force at 1.4.2022, see reg. 1

[^key-0adae2c7d0872aed0f23fbcf2d8bac52]: Reg. 67 in force at 1.4.2022, see reg. 1

[^key-0ae7c2a5cba7fdaefa95e15c3175ea9e]: Sch. 3 para. 13 in force at 1.4.2022, see reg. 1

[^key-0b1567e69f6b543dd5ea3d901f162ded]: Reg. 93 in force at 1.4.2022, see reg. 1

[^key-0e836a92f461d83b6e37c867644cc720]: Words in sch. 1 para. 6(4) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(b)(iii)(bb) (with reg. 9)

[^key-11194455ed8cb48e57bf7a79e8b6e77e]: Words in reg. 20(3)(f) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 6(a)

[^key-1121efe1bb0fe7b2e5d7918fd9e0e14b]: Reg. 16(6)(o) and word inserted (26.10.2023 at 5.38 p.m.) by The Social Security (Residence and Presence Requirements) (Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights and Lebanon) (Scotland) Regulations 2023 (S.S.I. 2023/309), regs. 1(2), 9(2)(b)

[^key-115c9526d03208b4fff8f038ed6f972d]: Words in sch. 3 para. 2(c)(i) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 20(a)

[^key-12eac2dee31926f94ef103456ed22639]: Sch. 1 para. 14(1)(aa) inserted (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(d)(i)

[^key-15a91673a132583d35803057abc84332]: Reg. 37 in force at 1.4.2022, see reg. 1

[^key-160e847f4daa0b23d28fc78298cd7733]: Reg. 32 in force at 1.4.2022, see reg. 1

[^key-163ff605674cdb3b8670bcca68895a24]: Reg. 91 in force at 1.4.2022, see reg. 1

[^key-1701692ba911da15264ea95ed05be366]: Words in reg. 4 inserted (1.12.2024) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024 (S.S.I. 2024/310), regs. 1, 3(2)

[^key-170c8e3e93fe1b1d05602a97efe3bb41]: Sch. 1 para. 7 in force at 1.4.2022, see reg. 1

[^key-180cbf3a3a738df58e90c72640b00e05]: Word in reg. 77(12)(f)(x) omitted (21.10.2024) by virtue of The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(3)(a) (with reg. 14)

[^key-1842728c479d91458cde8b7907d0bb75]: Words in reg. 8(3) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 5(b)

[^key-18dcad05c2f570eebbf727de7d306be6]: Words in sch. 1 para. 13(2)(a)(i) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(d)(i)

[^key-1a80843544fbe99a779d9d6674021f8b]: Reg. 62 in force at 1.4.2022, see reg. 1

[^key-1b4b1274af983a6aec7899d1d77bc63d]: Sch. 1 para. 2 in force at 1.4.2022, see reg. 1

[^key-1c863a01f0b460fa7faec4d26dfd2a64]: Words in reg. 44(2) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 11

[^key-1cb245aee1d7dda9d83fd8eac727f1b5]: Sch. 3 para. 16 in force at 1.4.2022, see reg. 1

[^key-1cd2e675ddf63e90aa70444770626ce1]: Reg. 69 in force at 1.4.2022, see reg. 1

[^key-1e4d8da7e9a71fcff9c0bd7a4814a3a8]: Word in reg. 97(2)(d) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 17(a)

[^key-1ee76024c781bf57e17f796206a58ff4]: Sch. 4 para. 9 in force at 1.4.2022, see reg. 1

[^key-1f8f637589bd18f39f2a42c78fc5db56]: Words in sch. 1 para. 18(1)(c)(ii) inserted (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(e)(iii)(bb)

[^key-212bde665952e42a2442a1c176d0bba3]: Sch. 4 Pt. 6 heading inserted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 13

[^key-2133291b3c8eca7dcaea5083933f0343]: Word in reg. 16(6)(k) omitted (1.4.2023) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 6(b)

[^key-21c1d919b4fbb3857aecd332ecc4dd45]: Sch. 3 para. 5 in force at 1.4.2022, see reg. 1

[^key-2344d093679ea188eabd1ef46c07ba95]: Reg. 66 in force at 1.4.2022, see reg. 1

[^key-23e58645c393b4b569645580cc5e6eb6]: Words in sch. 1 para. 13(7) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(v)(aa) (with reg. 9)

[^key-2431cb32d96036201fd97467bd7bda96]: Reg. 28 in force at 1.4.2022, see reg. 1

[^key-2450855d6262d2ff698a577f2cae48c8]: Words in reg. 4 inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of the Council Tax Reduction Review Panel) Regulations 2023 (S.S.I. 2023/46), reg. 1, sch. 2 para. 2(2) (with sch. 1)

[^key-246bb8a008b85ffddccb036ae2534a44]: Words in Sch. 4 paras. 16-18 substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 17

[^key-25359197f3286f5955ed83fffb06ff70]: Reg. 102 in force at 1.4.2022, see reg. 1

[^key-25e226f8aa57e16e4cfdd90ed26f8115]: Words in reg. 4(1) inserted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(2)(b)

[^key-26b53c2f5e03a5e5a25eb8f0ecb640e1]: Reg. 80 in force at 1.4.2022, see reg. 1

[^key-27c60fba0a95567bb18b987e77920bf3]: Words in reg. 57(4) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 14(b)

[^key-27c8e8e680f98192fc547220c132a2b1]: Sch. 4 para. 17 in force at 1.4.2022, see reg. 1

[^key-28b088ee815054b92fad4543a56d166e]: Reg. 87 in force at 1.4.2022, see reg. 1

[^key-2afdb3385a9b28c327d1353e33306599]: Word in reg. 34A(2)(b) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 8(a)

[^key-2afe41d04ff173b650dc3fbd918bfac6]: Words in sch. 1 para. 13(7) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(v)(bb) (with reg. 9)

[^key-2b0fcf8821ca96eace96a9d24b8b6bff]: Words in reg. 93(4)(c) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of the Council Tax Reduction Review Panel) Regulations 2023 (S.S.I. 2023/46), reg. 1, sch. 2 para. 2(4)(b)(ii) (with sch. 1)

[^key-2c580636ac3354582acc3cb1c79945b7]: Word in reg. 8(2)(d) omitted (1.4.2022) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/125), regs. 1, 4(2)(a)(i)

[^key-2dc655acf3d945ee7e8551e7676764f0]: Sch. 5 para. 2 in force at 1.4.2022, see reg. 1

[^key-2e8ade45fbf6bc739e00aa0eaf15d89b]: Reg. 9 in force at 1.4.2022, see reg. 1

[^key-2f7aba478fbc210964339f1ffc12c585]: Words in reg. 4(1) inserted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 11(a)

[^key-2f87b6dbfec00ce9362c2f90d170bb7c]: Reg. 13 in force at 1.4.2022, see reg. 1

[^key-2f90237838dd0446ad05bad0ae192a01]: Reg. 57(1)(b)(i) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 13(a)(i)

[^key-3079ca8d7b1dae18e1c782ab723e9062]: Words in reg. 51(5) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 13

[^key-30e4ac2b214a6a1d7c3b326c7791a331]: Reg. 75(1A)(g) inserted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 12(b)

[^key-30e71c8d8b4a2766098af45f64ddf0c9]: Sch. 3 para. 4(2A) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 20(b)(ii)

[^key-30fcfe8cb761bf548166637eb7d3eb94]: Sch. 1 para. 18 in force at 1.4.2022, see reg. 1

[^key-31141dfa8ee329e7ff8fcfd713ac4de3]: Words in sch. 1 para. 13(2)(a)(i) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)

[^key-315f374d44c39dde7e9f95fe668571eb]: Words in reg. 20(3)(j) omitted (1.4.2023) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 7(b)

[^key-326843b521ec2762185beb968b00eb00]: Words in sch. 1 para. 6(1)(b) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(b)(ii)(bb) (with reg. 9)

[^key-32b33bf9cdd82c718055868949dea31a]: Sch. 4 para. 27 in force at 1.4.2022, see reg. 1

[^key-32d232f27fcac8b32bb4dd00e2fc8bff]: Reg. 34 in force at 1.4.2022, see reg. 1

[^key-33b3e8b36f54f28be59d5f3efde3032e]: Words in sch. 1 para. 17 inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(d) (with reg. 9)

[^key-35f1678d3448d8eef1d540a20619f037]: Reg. 14 in force at 1.4.2022, see reg. 1

[^key-36269efbae8fed78e6c20e014fd866e1]: Words in reg. 34A(4) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 8(b)

[^key-36ed09481f218f4c2201c480d0bb0a8e]: Sch. 3 para. 2 in force at 1.4.2022, see reg. 1

[^key-372dfe211146bd80fc0b2df513548cd4]: Sch. 4 para. 30 in force at 1.4.2022, see reg. 1

[^key-37634b3199986e22491b57465bee40a9]: Sch. 1 para. 4 in force at 1.4.2022, see reg. 1

[^key-376ad435a5d951ed1a06c35f59f9fd80]: Sch. 1 para. 14(1) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(j)

[^key-379ef869586ce0ebd63547439441935a]: Reg. 88 in force at 1.4.2022, see reg. 1

[^key-37dd1e4cd05b08b85fc9d7cf04b58095]: Sch. 3 para. 11 in force at 1.4.2022, see reg. 1

[^key-38557d4ce283353d8b9b593a25088878]: Sch. 4 para. 28 in force at 1.4.2022, see reg. 1

[^key-391949461f5588daf82154403ff3acf6]: Words in sch. 3 para. 4(3)(b) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(5)(a)(ii)(bb)

[^key-39c22b95db82d079a31784f7ab8d0f78]: Words in sch. 1 para. 13(2)(b)(i) substituted (31.10.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 4(a)(i)(aa)(bb)

[^key-39ffdb4cd9ff51700d48ac088e770324]: Reg. 45 in force at 1.4.2022, see reg. 1

[^key-3a2ad8e1bba49bd73abdb38750d66269]: Words in reg. 20(3)(j) inserted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 7(a)

[^key-3b0e701ad88b0c5f9a522bc7195dc526]: Sch. 4 para. 15 in force at 1.4.2022, see reg. 1

[^key-3b1ea3f45de65fff0661880077bcf99b]: Sch. 4 para. 33 in force at 1.4.2022, see reg. 1

[^key-3b27971c898c9b6b4f9ef0ce853c7187]: Words in sch. 1 para. 4B(a)(i) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(d)(i)

[^key-3b7650a7cdd03712def129ed7a93b923]: Sch. 1 para. 21 in force at 1.4.2022, see reg. 1

[^key-3c2a8699210584ebafcb113eb344f260]: Reg. 41A in force at 1.4.2022, see reg. 1

[^key-3c33cea917db50b79b1f0e0312bf3dfa]: Words in reg. 57(2)(d)(i) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 13(c)(i)

[^key-3c85a19770e4942f5ced911837cec4bb]: Sch. 6 in force at 1.4.2022, see reg. 1

[^key-3cdd8fa6673900f8937b59b2bb5d76ef]: Reg. 89 in force at 1.4.2022, see reg. 1

[^key-3d0b16e155e0b180712c22019d31d7a4]: Reg. 12 in force at 1.4.2022, see reg. 1

[^key-3d754c7fac4fe413bb44539ddece2488]: Sch. 4 para. 13 in force at 1.4.2022, see reg. 1

[^key-3e12ff690dd72988707d79750b6b74df]: Sch. 3 para. 4(2)(b) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 20(b)(i)

[^key-3e47325679e5d94227d3cec07685612b]: Words in reg. 4(1) inserted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(2)(a)

[^key-3f274ce016410f0d673c00d5275a32ea]: Words in reg. 34(8) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 7(1)(c)

[^key-3fe4963b344794be32fced8d6066a559]: Words in sch. 1 para. 13(2)(b)(i) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)

[^key-4183d2d6645bea1f3fbc120635f6fa5c]: Words in reg. 90(9)(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 16(b)

[^key-41c7d417d92cab0de04545a73b5cb446]: Reg. 57(6) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 13(d)

[^key-4218073616e6ae98bb1a3af11f8c119d]: Reg. 3 in force at 1.4.2022, see reg. 1

[^key-42b087d7df0961d191a1a412e085616b]: Reg. 1 in force at 1.4.2022, see reg. 1

[^key-4376ba73ae3d902afe8e3171b84ed053]: Sch. 4 para. 3 in force at 1.4.2022, see reg. 1

[^key-437b848461bb89cbe509ac62275ea1a7]: Reg. 31 in force at 1.4.2022, see reg. 1

[^key-45612ee994a9415bd1770b3875aca5ac]: Sch. 1 para. 22 in force at 1.4.2022, see reg. 1

[^key-4856e671b867d39c1a1cf7fb9b12391b]: Words in reg. 90(9)(a) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(4)(b) (with reg. 14)

[^key-4896b243d47ce62b6e8773efcc6e43bc]: Words in sch. 2 para. 1 Table inserted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(i)

[^key-4badd7f1384197e30e4bc63ff0b04959]: Reg. 24 in force at 1.4.2022, see reg. 1

[^key-4c41132c9684dd4d2aba0a60dfcb5bb2]: Sch. 3 para. 9 in force at 1.4.2022, see reg. 1

[^key-4d4edd034914c322fb8b64e027f96804]: Words in sch. 2 para. 1 table substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(ii)

[^key-4d8bf88b8fa1e0048c1a48224d0a2fa4]: Reg. 3(1)(b) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 3

[^key-4ef0c054df602c613853e7f89423d50a]: Sch. 5 para. 1 in force at 1.4.2022, see reg. 1

[^key-4f1ca41aaeef83b44dea9de089043f7a]: Sch. 4 para. 41 omitted (5.11.2023) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(5)(b)

[^key-4fe41eab328e9e5ae07ce116d382ca3b]: Words in sch. 1 para. 6(4) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(b)(iii)(aa) (with reg. 9)

[^key-5000280517ba80010d2dfc20bd426e5c]: Words in reg. 34A(3) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 8(b)

[^key-50492f3c005a388b3c624ca9f8c9bd21]: Reg. 34(A1) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 7(1)(a)

[^key-50c785bca84169e0d6466b115693b41f]: Sch. 5 para. 9 in force at 1.4.2022, see reg. 1

[^key-519b1de53f68797b18d484d907abbed4]: Sch. 2 para. 3 in force at 1.4.2022, see reg. 1

[^key-51a2b83ce96ef422ed7378511d69c689]: Reg. 96 revoked (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of the Council Tax Reduction Review Panel) Regulations 2023 (S.S.I. 2023/46), reg. 1, sch. 2 para. 2(6) (with sch. 1)

[^key-51cb6b69a35cae42ef538f563be302ed]: Sch. 3 para. 1 in force at 1.4.2022, see reg. 1

[^key-520128c712a4f75cfc65044c5285a137]: Word in reg. 90(6)(b)(iv) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 16(a)(i)

[^key-527f50f92f2f019c41213d22131a0c0c]: Reg. 34A(11)(a) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(1)(b)

[^key-527f5a6e11d23375a5633363de201652]: Sch. 5 para. 3 in force at 1.4.2022, see reg. 1

[^key-52980a41a906d0ef0f63bcc36e47ffde]: Sch. 4 para. 40 in force at 1.4.2022, see reg. 1

[^key-52ff827ec955158beb6168fce7e4435c]: Sch. 4 para. 31 in force at 1.4.2022, see reg. 1

[^key-5370096bfe33c766c4249b2fefa00cbd]: Words in sch. 1 para. 13(5)(b) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(i)

[^key-542d39878f1b086c23c083da94aba6dd]: Reg. 35 in force at 1.4.2022, see reg. 1

[^key-554d3725a86cfcfa346c8e27c6544932]: Reg. 47(4) inserted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 12

[^key-55ec72512d56499300d548a4ef92e0fc]: Reg. 100 in force at 1.4.2022, see reg. 1

[^key-5628b4fb8c652fa1292465200911d01c]: Reg. 36 in force at 1.4.2022, see reg. 1

[^key-56775e114bb55bce978192de7438bf07]: Sch. 1 para. 16 in force at 1.4.2022, see reg. 1

[^key-58405427114f0be1281e4c88e303ec30]: Reg. 22 in force at 1.4.2022, see reg. 1

[^key-58e7a7099cc2104ee95f91d49f45e2ea]: Sch. 3 para. 7 in force at 1.4.2022, see reg. 1

[^key-59c04d947f095545c276ec71a0bab04f]: Words in sch. 1 para. 6(4) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(f)

[^key-5a077880d0407b8443859fe4f8f34d38]: Reg. 16(6)(n) and word inserted (17.5.2023 at 5.54 p.m.) by The Social Security (Residence Requirements) (Sudan) (Scotland) Regulations 2023 (S.S.I. 2023/149), regs. 1(1), 9(2)(b)

[^key-5b03825abe21780e427cbac811f3246a]: Reg. 29 in force at 1.4.2022, see reg. 1

[^key-5ba1a438db175f9cb10244c9d1b85932]: Words in sch. 3 para. 4(3)(b) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 20(b)(iii)(bb)

[^key-5bc4ce13068664501f187155adf51cd9]: Sch. 5 para. 8 in force at 1.4.2022, see reg. 1

[^key-5bc5d796c7bff9ead7f8eb1caeb1eff3]: Words in reg. 4(1) inserted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(2)(c)

[^key-5c859859d76dda1bc80662fe7576c086]: Reg. 16(6)(k)(l) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 5(c)

[^key-5cd8ff081f45dfb2e0baf62e6c614f6b]: Sch. 4 para. 39 in force at 1.4.2022, see reg. 1

[^key-5d1ccac22d2facf7f72721e1ff66cf58]: Words in sch. 1 para. 4C inserted (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(a)

[^key-5d65637c52a3abc95570e1dda13c13a4]: Sch. 1 para. 8 in force at 1.4.2022, see reg. 1

[^key-5f12136dc4a4610cfaf242f24ce09479]: Sch. 1 para. 18(1)(aa) inserted (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(e)(ii)

[^key-5f56bb545fc212c0c5535a8e32122d3a]: Words in sch. 1 para. 13(5)(a) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)

[^key-60a6123b3a8cad12ab968a138f807e38]: Reg. 8 in force at 1.4.2022, see reg. 1

[^key-616ec855e82a09bb5eda63adbb516b44]: Sch. 1 para. 10 in force at 1.4.2022, see reg. 1

[^key-61ac5decf0e338c0b571a8a80018dae1]: Reg. 23 in force at 1.4.2022, see reg. 1

[^key-627369fc11874fda583a413ac3c934b7]: Sch. 3 para. 10 in force at 1.4.2022, see reg. 1

[^key-62aa4f5be5cab01a55b25cbd1515b2eb]: Reg. 2 in force at 1.4.2022, see reg. 1

[^key-632a1d7dba8170712d9d360a6cba8365]: Reg. 16 in force at 1.4.2022, see reg. 1

[^key-641f8cd6047eac8e82dd744628f71c38]: Words in sch. 1 para. 6(1)(a) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(b)(i) (with reg. 9)

[^key-647d969bd0c3efbeb3f5c695bd57a7d3]: Reg. 63 in force at 1.4.2022, see reg. 1

[^key-6538c1236018a76dcbc2aebb4b52b986]: Reg. 25 in force at 1.4.2022, see reg. 1

[^key-66ae9cc50525a3b9465b88a97124a95c]: Words in sch. 1 para. 5(7)(a) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(a)(v) (with reg. 9)

[^key-67398ee2750582352c98ec55aedfb9bf]: Sch. 1 para. 12(8)(9) substituted for sch. 1 para. 12(8) (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(c)

[^key-682759479f368470acb5afe35686d4a5]: Sch. 4 para. 34 in force at 1.4.2022, see reg. 1

[^key-68ec0f7f66aac4905817260ac03bcf86]: Reg. 79 in force at 1.4.2022, see reg. 1

[^key-690adfa56f4889b24f98fad4cb7daf40]: Sch. 1 para. 14(3)(a) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(e)(ii)

[^key-69476a19c440f8b542a2d097654ab228]: Reg. 103 in force at 1.4.2022, see reg. 1

[^key-69c10fba89d754b89d61b89bf5c95572]: Words in reg. 41(1) omitted (1.4.2023) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 9

[^key-69e106d7176c046c5bb95a766be4f337]: Reg. 75(1A) inserted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(4)

[^key-69fd93c32f75d80a8ae0484d1c9e08aa]: Word in reg. 77(18) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 15(d)(i)

[^key-6a244c0cbe6b556c9b0f6d9563f5c0e7]: Reg. 86 in force at 1.4.2022, see reg. 1

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