The Council Tax Reduction (Scotland) Regulations 2021

[^key-6d22794fd0c7bc3d42307eef4d55a977]: Words in sch. 1 para. 14(1)(g) 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)(d) (with reg. 14)

[^key-6e1cc5392384f16c11bfe26166f71ecf]: Word in reg. 57(1)(b)(iii) 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, 14(a)(i)

[^key-6f1c368bf7935842c23939d841cb86dd]: Words in reg. 42(2)(a) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 11

[^key-6f6b169c131eb2a661b8cc2c32afbd87]: Reg. 48 in force at 1.4.2022, see reg. 1

[^key-6fccec9525d2067ffbc1938419fe8508]: Reg. 6 in force at 1.4.2022, see reg. 1

[^key-70558bafe1b49870e6f9e596983ec775]: Reg. 30 in force at 1.4.2022, see reg. 1

[^key-70dcd922fd6a63b07a3342afbf45eadd]: Word in sch. 5 para. 4(3) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 22

[^key-718b586415382bfec0f40af9c0f553e3]: Words in sch. 1 para. 18(1)(c) 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)(aa)

[^key-7236b07deeae51cb1e96a1925f97519a]: Word in reg. 34A(10) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(1)(a)

[^key-729586dcfef83640a18a50bead50ef12]: Reg. 42 in force at 1.4.2022, see reg. 1

[^key-742c54b781e3232a412ec3a50d1d0dd5]: Reg. 8(2)(f)(g) substituted for reg. 8(2)(f) (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(a)(ii)

[^key-74a6787ee3363c1752b222566db7fc55]: Sch. 4 para. 29 in force at 1.4.2022, see reg. 1

[^key-76b555139ff4f5686cc9203c1c58b0bc]: Reg. 98 in force at 1.4.2022, see reg. 1

[^key-76cbc831cd2e73b2fbf78f013b2884ba]: Words in reg. 57(2)(d)(i)(bb) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 13(c)(ii)

[^key-770602ee246a668b35b2978e90d323c3]: Words in sch. 1 para. 13(6) 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-784511297bcb867d45e8c85a54b6d2bf]: Words in reg. 16(6)(m)(ii) substituted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(3)

[^key-79338ebd07cf417a167b97f1b3544800]: Reg. 16(6)(m) and word 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, 6(d)

[^key-79bffb9b1ad0a36536f458d70c370ddf]: Sch. 4 para. 22 in force at 1.4.2022, see reg. 1

[^key-7a1e055e03341ef234c0a771abf5ad3d]: Reg. 21 in force at 1.4.2022, see reg. 1

[^key-7b15f85a9846b272c2d776631a8c3d6f]: Reg. 34(9) 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)(b)

[^key-7c32c9b1829be5054b1eb64ac5dd7004]: Words in sch. 3 para. 12(6)(a) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(5)(b)

[^key-7c9b1580306bbcd4527f06e978000e6e]: Sch. 3 para. 4 in force at 1.4.2022, see reg. 1

[^key-7d6f491d217466f66f36221d81216b63]: Word in reg. 55(4) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 12

[^key-7ded32bc80a26e925f1778c39fb27e7c]: Sch. 4 para. 14 in force at 1.4.2022, see reg. 1

[^key-7f213c8b7b42eb1a01cb3b94ab52e828]: Word in reg. 16(6)(m) omitted (26.10.2023 at 5.38 p.m.) by virtue of 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)(a)

[^key-7fe503debccb4808cbfd6b31fce4031d]: Sch. 4 para. 38 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-8292b384a54d2eab43d590ebdf316ab0]: Sch. 5 para. 4 in force at 1.4.2022, see reg. 1

[^key-82aba1a87eb20be8da28b610e1cde571]: Words in sch. 1 para. 13(4)(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-8343d20f8e468df9ac7479c38b9bc96f]: Reg. 90(6)(b)(vii) and word 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)(a)(ii) (with reg. 14)

[^key-8357d754531323479cae2b63e4d7d45f]: Reg. 40 in force at 1.4.2022, see reg. 1

[^key-845cc58e2d24e1579119680d79285ecc]: Reg. 72 in force at 1.4.2022, see reg. 1

[^key-84b1a9368e561a9e4b318005ca2f65ce]: Words in reg. 7(10)(a) omitted (31.10.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 3(b)

[^key-857922232f2d247d9b2104a894d8df57]: Word in reg. 16(6)(l) omitted (17.5.2023 at 5.54 p.m.) by virtue of The Social Security (Residence Requirements) (Sudan) (Scotland) Regulations 2023 (S.S.I. 2023/149), regs. 1(1), 9(2)(a)

[^key-858386bce542d733811f33b2b4978977]: Word in reg. 77(12)(f)(ix) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 15(b)(i)

[^key-862f6d1864cacff0a2c978f135d42706]: Pt. 9 heading 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(3) (with sch. 1)

[^key-863ae57d5d961f924149d463a97a1812]: Reg. 82 in force at 1.4.2022, see reg. 1

[^key-8656ee7c4388f15250b42ed6e929bb02]: Word in reg. 8(2)(e) 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, 5(a)(i)

[^key-8720cc02da91fc47cf29f3c33f3762dd]: Reg. 52 in force at 1.4.2022, see reg. 1

[^key-87f4e38613fc11ddf8b3e7e57e95f735]: Sch. 1 para. 5 in force at 1.4.2022, see reg. 1

[^key-885ac22d18b503bd72f169b1830ad3ca]: Reg. 26 in force at 1.4.2022, see reg. 1

[^key-88b7d654c9455511ee06091d01a1d117]: Words in sch. 1 para. 3(a)(i) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(a)(i)

[^key-8a272bfd5145cd234e84a380f45cbd34]: Reg. 73 in force at 1.4.2022, see reg. 1

[^key-8ae3466fd14d8ad2f12c034fde8cfe77]: Words in sch. 1 para. 12(1)(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)(b)(i) (with reg. 14)

[^key-8b3d316f9f9ec9c33b5e533fae9e1bda]: Sch. 4 para. 25 in force at 1.4.2022, see reg. 1

[^key-8d9f3a8ce1aa0e56be3e92f4364b83cf]: Sch. 4 para. 8 in force at 1.4.2022, see reg. 1

[^key-90129f6d28bea929ce8f5c66bd359d46]: Words in reg. 16(6)(f) 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(a)

[^key-905034d804ed28316aa36977413a3dcd]: Sch. 4 para. 21 in force at 1.4.2022, see reg. 1

[^key-90c92eab6f6972eed4d39dde60d175f0]: Reg. 17 in force at 1.4.2022, see reg. 1

[^key-9118f10978d57e38a9545e1a1fdb0eb4]: Words in reg. 75(1)(a)(i) omitted (1.12.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024 (S.S.I. 2024/310), regs. 1, 3(3)(a)

[^key-913f34616f923a0657e30652fe8c7840]: Words in reg. 77(18) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 15(d)(ii)

[^key-92521c379e35560a4e03e4a5c24d12d6]: Sch. 4 para. 26 in force at 1.4.2022, see reg. 1

[^key-930076dabd62cba6d70d7f485e5bf6c4]: Reg. 94 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(5) (with sch. 1)

[^key-932c4a8c2f269222754b3da60d24a0d9]: Word in reg. 7(1) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 4(a)

[^key-937f6daa26323811c43e4ec268ce58fb]: Reg. 71 in force at 1.4.2022, see reg. 1

[^key-942cb1f2e714445c2546e8fdade2d610]: Reg. 76 in force at 1.4.2022, see reg. 1

[^key-944fc31d5671998ce9db822fffb83b2b]: Word in reg. 16(6)(l) 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, 6(c)

[^key-9547b40952b643dd2ef1a7269ee30897]: Words in sch. 1 para. 5(4)(c) 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)(ii)(aa) (with reg. 9)

[^key-95a025097b3961faea5cbc8244165b0b]: Sch. 1 paras. 4C, 4D inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(e)

[^key-95ffdeb2691d25cb57bbc0e29243ca6b]: Words in sch. 1 para. 13(4)(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(d)(iv)

[^key-967cb36b37f29ac26b37af253305c2ad]: Reg. 55 in force at 1.4.2022, see reg. 1

[^key-969c608085d8929673f7ddee8d89be9d]: Sch. 4 para. 23 in force at 1.4.2022, see reg. 1

[^key-97627de3adf2a199be5cdd13268405f1]: Reg. 53 in force at 1.4.2022, see reg. 1

[^key-97ac9cd59f4bdb82b4fd9ae7ad68e593]: Reg. 15 in force at 1.4.2022, see reg. 1

[^key-987c21ecdd1646ebc21978d11ef7eafe]: Words in reg. 57(1)(r) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 13(b)

[^key-98eb5b3e3c840c2a92aded4b9d8a101b]: Words in sch. 1 para. 14(1)(e) 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, 16(b)

[^key-99160eca31c60b06bc45e2ce0e740ad3]: Sch. 5 para. 5 in force at 1.4.2022, see reg. 1

[^key-99556aa4d9f36be89eaad396e0e58f92]: Reg. 70 in force at 1.4.2022, see reg. 1

[^key-99ac32ea5c2084e92dceaf8916412c74]: Words in sch. 1 para. 13(5)(a) 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)(iii)(aa)(bb)

[^key-9af7c9cc8ceb8cbd375e23285e05950f]: Reg. 43 in force at 1.4.2022, see reg. 1

[^key-9c62f86bb7c5e4967f44ddef2eba55e1]: Reg. 39 in force at 1.4.2022, see reg. 1

[^key-9cf0393a8a1aa36ddae4db38e5e52dcc]: Sch. 4 para. 19 in force at 1.4.2022, see reg. 1

[^key-9ddcaaf0001439e8ab113076435a71b4]: Sch. 1 para. 12(1)(a)(iiia) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(h)

[^key-9df8090b77548be61aefa132ddff91a3]: Reg. 35(g)(h) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 8

[^key-a069189053d53152814455121e861329]: Word in reg. 34(10) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 7(1)(d)

[^key-a0e97fb60bec5144c66db1a3e664cb80]: Words in sch. 1 para. 5(4)(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)(i) (with reg. 9)

[^key-a1537d6d186b78adc7146a4aa39ee80c]: Reg. 83 in force at 1.4.2022, see reg. 1

[^key-a1876d23888fc8421c739428ab2157cc]: Sch. 4 para. 1 in force at 1.4.2022, see reg. 1

[^key-a1eeb0adf2bf43c09a030834105d12fa]: Reg. 7(10) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 4(b)

[^key-a2845c65f85ade76cc24414ba81392ea]: Sch. 1 para. 20 in force at 1.4.2022, see reg. 1

[^key-a2e6e1f39d05801e8ad70ea82f05da7f]: Reg. 33 in force at 1.4.2022, see reg. 1

[^key-a3a2a22f74d8b19e744ce31ed930736d]: Reg. 10 in force at 1.4.2022, see reg. 1

[^key-a6934342acbfe9bb1f21e12015352e0f]: Sch. 3 para. 4(3)(a) 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)(aa)

[^key-a70eb39cfe3e7688b4a8288baea94f99]: Reg. 50 in force at 1.4.2022, see reg. 1

[^key-a7a155dc1fcafd351d8112654ee5429b]: Reg. 34A in force at 1.4.2022, see reg. 1

[^key-a7c185b889c42d9e381d9ded613db0a3]: Words in sch. 1 para. 14(1)(d) 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, 16(a)

[^key-a8f177d5d5bb58926e264810dc93168a]: Sch. 4 para. 5 in force at 1.4.2022, see reg. 1

[^key-a9926d89f9ed5b6ba70cc1f0ea9f64c7]: Reg. 85 in force at 1.4.2022, see reg. 1

[^key-a9a79a31a48c15c92677dadef2dcbb3f]: Words in reg. 77(15)(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 15(c)

[^key-ab66cc006dac17ddcdab714e841c73d7]: Reg. 11 in force at 1.4.2022, see reg. 1

[^key-aba1ca519369eb9a8bd2f0cbf3ffb797]: Words in reg. 4 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(2) (with reg. 14)

[^key-abd3bda96033f4f89ba7ca0875a9dc84]: Reg. 77(9)(m) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 15(a)

[^key-acceef4a01afd88dc54af3be6da7ee5c]: Sch. 1 para. 9 in force at 1.4.2022, see reg. 1

[^key-adb3e9a4ddeee704eca44e8812066e76]: Words in sch. 1 para. 14(1)(d) substituted (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)(ii)

[^key-ae01ccc50e1273c3a2837c1369e4774e]: Sch. 4 para. 18 in force at 1.4.2022, see reg. 1

[^key-ae288f3c058fdb9c554e181435e1364a]: Sch. 4 para. 37 in force at 1.4.2022, see reg. 1

[^key-ae86f60c858a69d4f01a63f14bfab980]: Words in sch. 1 para. 13(2)(b)(ii) 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-afc17fc7a99bf21b5a4ffe52100ecaca]: Words in sch. 1 para. 4D 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)(b)

[^key-b0750677e62927cd7d82d4efbd1f6569]: Reg. 95 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-b07f86d41402c71301e9ff3d1ee95865]: Reg. 41A inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 10

[^key-b09339e8f5e3547b3c914351f20562dc]: Reg. 77(12)(f)(xi) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 15(b)(ii)

[^key-b0ccc0ab242d21efd9e6f4919e828981]: Reg. 8(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, 5(c)

[^key-b0ffdc6dbbd3d10f1d8f86160bfd1a60]: Words in reg. 57(1)(b)(iii) 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, 14(a)(ii)

[^key-b1ac82ef4f4f89bdbf66dea5f7624f83]: Word in reg. 42(2)(a) 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, 10

[^key-b2778e5953fb88ef1df5281ccf6fd841]: Words in reg. 4 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, 4

[^key-b28124d3f89e45250ea9b2b63a9041fb]: Sch. 3 para. 17 in force at 1.4.2022, see reg. 1

[^key-b2fe07f7b16e9f1717af79e642527eb3]: Words in sch. 2 para. 2(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(6) (with reg. 14)

[^key-b404681e559dbdc7aa36354fdf4785bc]: Sch. 4 para. 20 in force at 1.4.2022, see reg. 1

[^key-b41f1691c1aa36294e36a1958fbaf0dd]: Reg. 93(1) omitted (1.4.2023) by virtue of 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)(a) (with sch. 1)

[^key-b4c32d209d44bbdddab83bb37e32914a]: Sch. 4 para. 43 inserted (1.4.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/125), regs. 1, 4(3)

[^key-b55b4dfde8617e6fd4ab79576821ab69]: Words in sch. 1 para. 3(b)(ii) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(a)(ii)

[^key-b63e76b02cdf23f3bef3c11e4227dbec]: Word in reg. 97(4) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 17(b)

[^key-b63f489aea34a5fae1a2fd4355e07a23]: Words in sch. 1 para. 13(2)(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)(c)(ii) (with reg. 9)

[^key-b723caabc76133dff1577937540ecfe3]: Reg. 57(1)(b)(iva) 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(3) (with reg. 9)

[^key-b72dc3eb4b5c0c242413a1b0ffaaea55]: Word in reg. 38(1) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 9(a)

[^key-b7cc171eb179afe30bbfa44b5e4cdf44]: Reg. 38 in force at 1.4.2022, see reg. 1

[^key-b8a9d7608f5c8edfcbf1900d0cec1d5b]: Sch. 2 para. 1 in force at 1.4.2022, see reg. 1

[^key-b92e6f33ba24ac2d4542806952ca14d4]: Words in sch. 1 para. 13(7) 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-b9996e6aba19749364b59f4e2884660e]: 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)(d)

[^key-bad231b9ed16c0ed9cb1861cbff3b97e]: Words in sch. 1 para. 18(2)(b)(i) substituted (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)(iv)

[^key-bbd79b95a0b11a0cc581a723245f0638]: Reg. 74 in force at 1.4.2022, see reg. 1

[^key-bbe8c6607d42e61e27676b9fbc3f291a]: Sch. 1 para. 1 in force at 1.4.2022, see reg. 1

[^key-bcf599fac0bdae3b70532611ae03ca87]: Sch. 2 para. 2 in force at 1.4.2022, see reg. 1

[^key-bd17da44d9d21c06a46664e5cdbb7b09]: Reg. 97 in force at 1.4.2022, see reg. 1

[^key-bd5f9ecf194aa5181d6ef96921b6ffe1]: Word in reg. 75(1A)(e) omitted (1.4.2024) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 12(a)

[^key-bd72f3531808e5468f0153ff5958b730]: Reg. 57 in force at 1.4.2022, see reg. 1

[^key-be0477ad1939760ec3da2463da3d6240]: Sch. 2 para. 4 in force at 1.4.2022, see reg. 1

[^key-be9e53f2f95005eb453fd469a7a302fa]: Reg. 20 in force at 1.4.2022, see reg. 1

[^key-bf30d02c09220268cdb61453ea2f4ec0]: Reg. 81 in force at 1.4.2022, see reg. 1

[^key-bf320e170c6d51a4972f1ad91939ebe6]: Words in sch. 1 para. 5(4)(c) 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)(ii)(bb) (with reg. 9)

[^key-c1883beb44ddc05f2c2cf075f2ce2319]: Reg. 4 in force at 1.4.2022, see reg. 1

[^key-c248ebd48645c3afbd742bdb009eda82]: Reg. 7 in force at 1.4.2022, see reg. 1

[^key-c299c69bceb07744b4a58aa48b3f2f41]: Words in reg. 38(2)(a) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 9(b)

[^key-c2a55bf1a9e0bdbaf72aa72153c0fa4a]: Words in reg. 101(2)(d) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(3)

[^key-c2ce68d74efa39f87d24040d14ebbc6a]: 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)(aa) (with reg. 9)

[^key-c345420f64d3082c068ff0aef263e334]: Reg. 61 in force at 1.4.2022, see reg. 1

[^key-c3495fde48c1377ebc2bbc3ade939550]: Sch. 3 para. 4(4) omitted (20.6.2022) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(5)(a)(iii)

[^key-c35c46e464cc171a29876be09aefe9d8]: Reg. 56 in force at 1.4.2022, see reg. 1

[^key-c36c490c183bf565a033605ceb920619]: Words in sch. 1 para. 12(1)(a)(i) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(c)

[^key-c4494f541cc8e0028aba5e22e5c41a49]: Reg. 19 in force at 1.4.2022, see reg. 1

[^key-c487b5d81cdd75b2cb6684d78c61bfbc]: Words in reg. 20(3)(h) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 6(b)

[^key-c4f89bba0674b49e11085a4466df6bf6]: Sch. 1 para. 3 in force at 1.4.2022, see reg. 1

[^key-c6b61de0b0567bb44a62ab43c5b72d7a]: Sch. 5 para. 7 in force at 1.4.2022, see reg. 1

[^key-c7f02bda51c53a725cc55bd7fc0db10a]: Sch. 1 para. 23 in force at 1.4.2022, see reg. 1

[^key-c9862f445145b7f5509f86fb08b14fb7]: Sch. 4 para. 7A inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 21

[^key-c99f0888ef3f60448e4b756bf6d7fcc8]: Reg. 34(2)(b) 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)(b)

[^key-ca0f4b7da4ed521cf660027489529496]: Reg. 46 in force at 1.4.2022, see reg. 1

[^key-ca391f2ef29ea7e82f858c9aa9267499]: Reg. 47 in force at 1.4.2022, see reg. 1

[^key-ca609d2efd0ad741823262cf69bcff22]: Reg. 99 in force at 1.4.2022, see reg. 1

[^key-caf61eb6887214142652aac345bbc3a1]: Sch. 4 para. 11 in force at 1.4.2022, see reg. 1

[^key-cb39131916a7bf449ba5e327bf413882]: Sch. 4 para. 44 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(3)

[^key-cba022cea0d8e87da70a4e69d5be2ce6]: Sch. 1 para. 19 in force at 1.4.2022, see reg. 1

[^key-cbb4ff372d16d6274e26862ad349c1b0]: Words in sch. 2 para. 2(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(b)

[^key-cc046d1092e7bc44106ff49140957c57]: Sch. 4 para. 7 in force at 1.4.2022, see reg. 1

[^key-cce26c2fdc8f2351a89f3c88d3671e41]: Sch. 4 para. 42 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-cd685cb5c79ae4c2fa8ad46cf9bdd417]: Sch. 3 para. 14 in force at 1.4.2022, see reg. 1

[^key-cd90edbc05ce08f288372b3f1edba1ef]: Sch. 1 para. 13 in force at 1.4.2022, see reg. 1

[^key-cd95fec4a9af08ad146a32c77d658ae8]: Sch. 1 paras. 4A, 4B inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(b)

[^key-ce5713fc1723353c2db6805f16cfa5e1]: Word in sch. 1 para. 18(1)(a) 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)(i)

[^key-cebf69f99719a9bc4c6f946408d23040]: Sch. 1 para. 4B(b)(iiia) 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)(ii)

[^key-cf81c8b6bbfc3f10dd5eee5285934c38]: Reg. 84 in force at 1.4.2022, see reg. 1

[^key-cfd2b5f6b5eec526c864a8d289d2a911]: Sch. 3 para. 15 in force at 1.4.2022, see reg. 1

[^key-d068667a261a78e29a6b5c0298c5e61f]: Words in sch. 1 para. 6(4) 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)(a) (with reg. 14)

[^key-d0fbef5ff336eadf5c375f1ef06d963c]: Sch. 5 para. 6 in force at 1.4.2022, see reg. 1

[^key-d16ae208cd906999648d64618520988e]: Sch. 1 para. 17 in force at 1.4.2022, see reg. 1

[^key-d18166837aa72782c99f2b2917b648e3]: Reg. 7(8) substituted (31.10.2024) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 3(a)

[^key-d1995b4f7263605315f4cb156cf2ac29]: Reg. 77(12)(f)(xii) 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(3)(b) (with reg. 14)

[^key-d1a10798e96bbe91f68e22456d678bd4]: 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)(i) (with sch. 1)

[^key-d2e4945b1df17795626aa4c2bda908f6]: Sch. 4 para. 6 in force at 1.4.2022, see reg. 1

[^key-d2f3281bf2247976e45daa08493cee02]: Reg. 34A inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 7(2)

[^key-d3eea18a7981836307e83cac3b21f78a]: Sch. 3 para. 6 in force at 1.4.2022, see reg. 1

[^key-d45afff1adad1b367278fdbfb1147915]: Word in reg. 16(6)(i) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 5(b)

[^key-d507ae6c21ec2b8a24bb918ebffdaad0]: Reg. 49 in force at 1.4.2022, see reg. 1

[^key-d5895523714221b71edc37fcb2098b00]: Sch. 4 para. 45 inserted (15.5.2023) by The Council Tax Reduction (Scotland) Amendment Regulations 2023 (S.S.I. 2023/113), regs. 1, 3(3)

[^key-d5caebc746b001e73332c8d9795aa6c2]: Sch. 1 para. 3(b)(iiia) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(b)

[^key-d5d971c09ed8c2d9098210f7f2e90fbb]: Words in sch. 1 para. 13(2)(a)(iii) 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)(i) (with reg. 9)

[^key-d5fe466cb2e89a9fe0a47e5e4aba784e]: Word in reg. 94(3) substituted (1.7.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/200), regs. 1, 4(2)

[^key-d6aafe19b42f9d84085899b995a5e069]: Words in reg. 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(2) (with reg. 9)

[^key-d6f790d264295d816699fbe306262f9f]: Sch. 3 para. 8 in force at 1.4.2022, see reg. 1

[^key-d756769fc6a32a3fe6e2bee67cb19fd5]: Word in reg. 90(6)(b)(v) 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(4)(a)(i) (with reg. 14)

[^key-d76565d667af14874c46ceba1b46e64f]: Sch. 3 para. 3 in force at 1.4.2022, see reg. 1

[^key-d7a72ff44434b31bb52634406089e920]: Words in sch. 1 para. 18(2)(a)(i) substituted (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)(iv)

[^key-d95277f4b04e00cbf152606e0695be54]: Reg. 78 in force at 1.4.2022, see reg. 1

[^key-db04a8d78c6ea8bcb7add8e04fdf1c8e]: Sch. 1 para. 14 in force at 1.4.2022, see reg. 1

[^key-dc617be68af987490e0f9eff29cba035]: Reg. 58 in force at 1.4.2022, see reg. 1

[^key-dcdf54738702c36a7aeb57c82f57e57e]: Words in sch. 1 para. 14(3)(c)(i) substituted (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)(iii)

[^key-dd145a3c6738fb1e85598c5c595a24ef]: Words in reg. 4(1) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 3(c)

[^key-dd18a6a6aaaaf3926012e6c527a0f300]: Reg. 5 in force at 1.4.2022, see reg. 1

[^key-df826fb3baaa92eedaea2a2338e825d8]: Words in sch. 1 para. 5(7)(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)(vi) (with reg. 9)

[^key-df9da9a5b3a1a3a5a64d933b8164086b]: Sch. 1 para. 14(1)(g) and word 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, 16(c)

[^key-e0beac632ff8b5af0db378a113db4777]: Sch. 4 para. 24 in force at 1.4.2022, see reg. 1

[^key-e116059b9eb2fedb4f6470499f84617d]: Word in reg. 75(1A)(f) omitted (1.12.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024 (S.S.I. 2024/310), regs. 1, 3(3)(b)(i)

[^key-e201863c501ed980b155835f276517e6]: Reg. 18 in force at 1.4.2022, see reg. 1

[^key-e25c22215bc5830087c366217e97481f]: Reg. 51 in force at 1.4.2022, see reg. 1

[^key-e2bbb3be92d24163abd2ed90da9b473c]: Reg. 59 in force at 1.4.2022, see reg. 1

[^key-e2bc9d73a65a418b9582742efe944c70]: Reg. 75 in force at 1.4.2022, see reg. 1

[^key-e3c941ff2c36b0af4a03b8a19e855f40]: Words in sch. 1 para. 13(2)(b)(ii) 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)(ii)(aa)(bb)

[^key-e6f3621a2261a3cdd45becf4ddfa39b3]: Sch. 1 para. 12(1)(a)(iiib) 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)(b)(ii) (with reg. 14)

[^key-e7c9d0ae006b2c3b9d1b2d31afb9ad1a]: Reg. 92 in force at 1.4.2022, see reg. 1

[^key-e88bf91d348c74371211bb187080a3d5]: Words in sch. 1 para. 13(6) 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)(iv) (with reg. 9)

[^key-e8b11828e559b149b928272febdce276]: Sch. 1 para. 6 in force at 1.4.2022, see reg. 1

[^key-e98a75d5354b0981f545f15e8c730dfb]: Words in reg. 35(c) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(2)

[^key-e99953205df67d1de629b13da3e285f9]: Sch. 4 para. 46 inserted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(5)(a)

[^key-e9e09f6977d8eff32bb5ec8b6867bf9b]: Reg. 60 in force at 1.4.2022, see reg. 1

[^key-ea76ee75094d21c61d5a0cd60e04f821]: Sch. 4 para. 2 in force at 1.4.2022, see reg. 1

[^key-ea7adee143bfbd933e848d480c71449e]: Words in sch. 1 para. 4 substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(c)

[^key-eac0b4d2c637a177cee6cd2261f12264]: Words in sch. 3 para. 4(2)(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)(i)

[^key-edb6209a29bc904435f915676f4220a0]: Reg. 90 in force at 1.4.2022, see reg. 1

[^key-edbbbeb9d6d7b417c8ea49159e1ac92d]: Sch. 4 para. 35 in force at 1.4.2022, see reg. 1

[^key-ee953c1f79e9fad766c1e9d1ad21e376]: Reg. 77(12)(ga) 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, 15(a)

[^key-eebad985bd690ce3f4d2a84e3306dcad]: Words in sch. 1 para. 14(1)(g) inserted (31.10.2024) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 4(b)

[^key-ef0234eef384559d96493eb2c3a86e79]: Reg. 54 in force at 1.4.2022, see reg. 1

[^key-ef59c79c5c4e6857ab17baecbf8e1417]: Sch. 4 para. 23(2) inserted (15.5.2023) by The Council Tax Reduction (Scotland) Amendment Regulations 2023 (S.S.I. 2023/113), regs. 1, 3(2)(b)

[^key-efc41a9d3905d4c7debc46622a3e1fba]: Sch. 1 para. 15 in force at 1.4.2022, see reg. 1

[^key-f1d005f44dcdfe2d4c199a8616cb7901]: Reg. 101 in force at 1.4.2022, see reg. 1

[^key-f1e4b73992910089d544115af79e4ae9]: Sch. 3 para. 12 in force at 1.4.2022, see reg. 1

[^key-f3116de8f061e6aaf640008216de7cd0]: Sch. 4 para. 32 in force at 1.4.2022, see reg. 1

[^key-f383281a345f37503d9e12ac425161ef]: Words in sch. 3 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(5) (with reg. 9)

[^key-f4413a00c6e29772267bae023e9f24ef]: Sch. 1 para. 11 in force at 1.4.2022, see reg. 1