The Council Tax Reduction (Scotland) Regulations 2021

[^key-f495578d0d12ff5119e16d9f9c99ecf6]: Words in sch. 1 para. 4A 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-f5390c2339a37d679d74b83aab270ce3]: Words in reg. 75(3) 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)(c)

[^key-f56beb27026d70896f20d3a66d5fcd55]: Sch. 1 para. 11(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)(g)

[^key-f5f1ef989c9c58ae5549253e9459ad63]: Reg. 90(6)(b)(vi) and word inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 16(a)(ii)

[^key-f7ac6b227311cc9a9060598a7e6578b8]: Reg. 77 in force at 1.4.2022, see reg. 1

[^key-f835ce2175e713a8cd7aa370d078f2c1]: Sch. 4 para. 10 in force at 1.4.2022, see reg. 1

[^key-f8ab9f90b71dc2570ad31ae6a5a758e2]: Words in sch. 1 para. 13(5)(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)(iii) (with reg. 9)

[^key-f8ad217f3d72493e6bc54c1d16190c6d]: Sch. 4 para. 12 in force at 1.4.2022, see reg. 1

[^key-f8de83aae0f37c515fba4a0281d9a2eb]: Sch. 4 para. 36 in force at 1.4.2022, see reg. 1

[^key-fa341551f567a81f318a4ea4c8609482]: Sch. 1 para. 12 in force at 1.4.2022, see reg. 1

[^key-fadf0197a66c75b900c9fe0173d48786]: Words in reg. 77(12)(h) 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, 15(b)

[^key-fb3944b8218a0aee43585dafe89ebd10]: Reg. 44 in force at 1.4.2022, see reg. 1

[^key-fb6bff68d69d297039cece0a84eab6f9]: Reg. 68 in force at 1.4.2022, see reg. 1

[^key-fe573380b0d55c952dc774dca3b77b49]: Words in reg. 57(1)(b)(ii) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 13(a)(ii)

[^key-ff08854ae31f839cca01e6c76b9fd59c]: Sch. 4 para. 16 in force at 1.4.2022, see reg. 1

[^M_F_8ae6fbc6-ff93-4dbc-f902-b075af9d7aac]: Words in sch. 1 para. 20(2) 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)(f)(i)

[^M_F_eb592072-ac5b-4756-a038-967bed73018b]: Sch. 1 para. 20(3) 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)(f)(ii)

[^M_I_01618314-9b40-4a45-f98e-89dc181b7aea]: Sch. 4 para. 43 in force at 1.4.2022, see reg. 1

[^M_I_2e2ed4b8-6880-4356-d4fd-123de53380e2]: Sch. 1 para. 4A in force at 1.4.2022, see reg. 1

[^M_I_aabbbab5-a425-48d3-8da6-2dbda309a010]: Sch. 1 para. 4B in force at 1.4.2022, see reg. 1

[^M_I_df61f78d-ff07-4cad-e462-6485efc05d72]: Sch. 4 para. 7A in force at 1.4.2022, see reg. 1

[^key-2ddefc0afe28888dd3188bccdc45554f]: Words in reg. 4 inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(2)

[^key-9e33a12eb35f4c39d122003283205773]: Reg. 77(12)(f)(xiii) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(3)(a)(iii)

[^key-6ca1f1bd6876bb2c1699ffc93a40618d]: Word in reg. 77(12)(f)(xi) omitted (21.3.2025) by virtue of The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(3)(a)(i)

[^key-797a08da7a9de1d40c9c0a8405b3734a]: Words in reg. 77(15)(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(3)(b)

[^key-79c1f2c80c93bbac91a2a53037d7519f]: Word in reg. 77(12)(f)(xii) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(3)(a)(ii)

[^key-e858896918763612902a26dccb52daa6]: Reg. 90(6)(b)(viii) and word inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(4)(a)(ii)

[^key-16561100bfb26a17caf0c9fbda28a4ae]: Word in reg. 90(6)(b)(vi) omitted (21.3.2025) by virtue of The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(4)(a)(i)

[^key-94d42d27cdfbc53d5981255b0ec20dac]: Words in reg. 90(9)(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(4)(b)

[^key-5ec2125a98ca16393b61d5b1027ae4ce]: Words in sch. 1 para. 6(4) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(a)

[^key-1d8df98bec33b66f90e45604d1235f06]: Words in sch. 1 para. 12(1)(a)(i) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(b)(i)

[^key-b7e0f7121998c430c0d00c6707980b10]: Sch. 1 para. 12(1)(a), (iiic) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(b)(ii)

[^key-895123e1f9b95e3bc9763b603dd1c679]: Words in sch. 1 para. 13(2)(a)(i) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)

[^key-96eab942a35fab6d66d2b9886526e629]: Words in sch. 1 para. 13(2)(b)(i) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)

[^key-7587ff217e9bbee24d04d0afb1444961]: Words in sch. 1 para. 13(2)(b)(ii) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)

[^key-8aea2de1039af59057923a3b51a019e2]: Words in sch. 1 para. 13(4)(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)

[^key-caec589d3735bc8469f748457f2088ae]: Words in sch. 1 para. 13(5)(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)

[^key-10c54067f1c5a7f9427d6ab1487a8135]: Sch. 1 para. 14(1)(h) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(d)

[^key-8a1716c58e34610cbc4c7b4f4c10a7ed]: Words in sch. 2 para. 2(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(6)

[^key-2ac4e9fff454f9b5e38ad78382588d7d]: Reg. 10A inserted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 9

[^key-aaad2ea1e66e002455ecb18f007d71ae]: Words in reg. 4 substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 8

[^key-b4afd0af0443d6db9ec8e3ca9f977100]: Reg. 8(2)(f) substituted (1.4.2025) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/55), regs. 1, 4(2)

[^key-dc69b829c1105828bdf3f6c7ff4f75f1]: Reg. 34A(12) inserted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 10(b)

[^key-947be205e6b1a75e53c7d53384acce47]: Words in reg. 34A(2) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 10(a)

[^key-1cecd7cb9bd6c3296cdea4e637f8ece3]: Sum in Reg. 42(4)(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 13(a)

[^key-84b657a6652850b5111154521ab98c45]: Sum in Reg. 42(4)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 13(b)

[^key-88321077904f4ed8b9b86fdc76bde7b0]: Reg. 65(2) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 11

[^key-cdb4570758b9e0c7dcdd244411953c60]: Sum in Reg. 90(1)(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(a)(i)

[^key-63cec023b915f6be6e826ce2ac7e5051]: Sum in Reg. 90(1)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(a)(ii)

[^key-9aaa199022e78b49423f34bf754bac06]: Sum in Reg. 90(2)(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(i)

[^key-f062cad71c5b89f603805e60289814b8]: Sum in Reg. 90(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(ii)(aa)

[^key-4efe818c4997a2b4e2e75cb3dc22b124]: Sum in Reg. 90(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(ii)(bb)

[^key-31451861fa4ab2e75c676c0cec7e7b22]: Sum in Reg. 90(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(ii)(cc)

[^key-0f24db3dacd35400747c2a3bfb4476d2]: Sum in Reg. 90(2)(c) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(iii)(aa)

[^key-58c85aa2df86fae3b64eb3ac29446777]: Sum in Reg. 90(2)(c) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(iii)(bb)

[^key-01f19fdb337640d463b4e6379dc9da36]: Sum in Reg. 90(2)(c) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(iii)(cc)

[^key-7a8e40bbc122a6666226363d2feb55a7]: Sum in Reg. 98(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 15

[^key-9405814023c3b421974d25c98e3b6798]: Sum in sch. 1 para. 1 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(a)(i)

[^key-ecba89e7b9d80ec8ac3d4a79ad072afc]: Sum in sch. 1 para. 1 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(a)(ii)

[^key-11070a39a2f8202eeeedb74c0f4d3dbe]: Sum in sch. 1 para. 1 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(a)(iii)

[^key-1b09befd3ca2dd2fbcb0f3d6122a12da]: Sum in sch. 1 para. 2 substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(b)

[^key-2162904668b310e5244172f18bcb0428]: Sum in sch. 1 para. 3(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(c)(i)

[^key-380e2626a9bef0651ed7b80205158d8c]: Sum in sch. 1 para. 3(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(c)(ii)(aa)

[^key-42c72550660f5640b4d8129cc202d34c]: Sum in sch. 1 para. 3(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(c)(ii)(bb)

[^key-bd06a06c907877bed17847af7f1139e1]: Sum in sch. 1 para. 4(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(d)(i)

[^key-9ea171e024a4e9fde06010cf0340036e]: Sum in sch. 1 para. 4(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(d)(ii)(aa)

[^key-ec259b8b2a946c58892beace4f0518b5]: Sum in sch. 1 para. 4(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(d)(ii)(bb)

[^key-46f27f9252340376e3186fd10afdc1da]: Sum in sch. 1 para. 4B(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(e)(i)

[^key-71505884721233768d9250ccaebc04e2]: Sum in sch. 1 para. 4B(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(e)(ii)(aa)

[^key-b043903f8ab6381eb3a9be8926a9a909]: Sum in sch. 1 para. 4B(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(e)(ii)(bb)

[^key-c523e5195fdd90ce3c1c21b3ccdc8e4d]: Sum in sch. 1 para. 4C(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(f)(i)

[^key-ca3506c931c0bdf7c009a95e89cb98ab]: Sum in sch. 1 para. 4C(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(f)(ii)(aa)

[^key-a2ccd2ebdb2ff162e121c61cc3615d65]: Sum in sch. 1 para. 4C(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(f)(ii)(bb)

[^key-03928aacc0f0a8f63af58394abd237cc]: Sum in sch. 1 para. 4D(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(g)(i)

[^key-d0c6a15a1d22a772dc0324e2140edeea]: Words in sch. 1 para. 4D(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 12

[^key-4a2ab555c37e29ad340ce3c8dc534779]: Sum in sch. 1 para. 4D(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(g)(ii)(aa)

[^key-8af338b273c36bd8ad1616a5467219ec]: Sum in sch. 1 para. 4D(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(g)(ii)(bb)

[^key-e0cd2f3b089e0fbd23e47ce2453df95d]: Sum in sch. 1 para. 5(1) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(h)

[^key-bcd081220d9dcec1a25af94f39289de7]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)

[^key-22883d45dee1de2cbec0d689cca2c0ca]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(ii)

[^key-fc67488314238bb102736eff1275cf6e]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(iii)(aa)

[^key-14d3375bf531fb3707051eb57b1e9cf0]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(iii)(bb)

[^key-4b4e65d8ea6b418320a15dd7a4664c38]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(iv)(aa)

[^key-664dd9377106a41d0cb4d7e30ccd2ad6]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(iv)(bb)

[^key-2107173ed2897092c7ca1ce6c493f6ef]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(v)(aa)

[^key-7adefc7ca6dfd8a32a5d618b5263d7cd]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(v)(bb)

[^key-46d908642b50cd8107a083128eaa1687]: Sum in sch. 1 para. 17 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(i)(v)(cc)

[^key-19d2a43c4c5c7ede2ac4a1256b10c4ef]: Sum in sch. 1 para. 23 substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(j)

[^key-054961f5ac6444722dc01f4e2f2b7eef]: Sum in sch. 1 para. 24 substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 16(k)

[^key-0317fb470279ad1999fb8fd0a04b73f1]: Sum in sch. 2 para. 1 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 17(a)

[^key-b44b6e4faa13138c996fb87737fccb76]: Sum in sch. 2 para. 1 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 17(b)(i)

[^key-73b6ae2485df75cf8d38c422866dea02]: Sum in sch. 2 para. 1 Table substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 17(b)(ii)

[^key-a0034b6df1799e4cadea648cdb50c3a6]: Words in reg. 4(1) inserted (3.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 2) Regulations 2025 (S.S.I. 2025/112), regs. 1, 3(2)

[^key-109a2954883bf4128a954ed46f2fdbfb]: Word in reg. 75(1A)(h) omitted (3.6.2025) by virtue of The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 2) Regulations 2025 (S.S.I. 2025/112), regs. 1, 3(3)(a)

[^key-f1b4ef8a3d528363e8299cd1aa262edf]: Reg. 75(1A)(j) and word inserted (3.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 2) Regulations 2025 (S.S.I. 2025/112), regs. 1, 3(3)(b)

[^key-dc95b390b382247764eceb99102bbb71]: Words in reg. 4 inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(2)(a)

[^key-e0715834722aaab493306367e66d79d7]: Words in reg. 4 inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(2)(b)

[^key-0be652b426ba7e807a5e4810af65e3b5]: Words in reg. 10(7) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(3)

[^key-926ceb4a292456f96ef0564607e3e67a]: Reg. 49(4)(da) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(4)

[^key-18056c58c3f237f3f09ca158ab6f6c9f]: Words in reg. 50(2)(j) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(5)(a)

[^key-0a50472e92c25aa80b9a13f845670914]: Words in reg. 50(2)(k) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(5)(b)

[^key-304e4dbf7519e83cc8b005df474376b9]: Words in reg. 77(16) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(6)(a)(i)

[^key-05135a80ebd96c82e239bbe60303068c]: Words in reg. 77(16)(a) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(6)(a)(ii)

[^key-2795a46c369af4cb7d48c759ed7d1622]: Words in reg. 77(16)(c) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(6)(a)(iii)

[^key-9a7971ce7463a37871db659f3041242e]: Words in reg. 77(17) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(6)(b)(i)

[^key-5bdffb0cc5b18ff38369307725c9ab31]: Words in reg. 77(17)(b) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(6)(b)(ii)

[^key-7ba6689734cf2bd4d3c9f8b90f97f669]: Words in reg. 77(17)(c) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(6)(b)(ii)

[^key-85aef4e951ae659744a7198907d05534]: Words in sch. 3 para. 2(c)(ii) inserted (25.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 (S.S.I. 2025/150), regs. 1, 3(7)

[^key-0873081f373e148098b081789797fcd8]: Word in reg. 16(6)(n) omitted (25.7.2025) by virtue of The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 4) Regulations 2025 (S.S.I. 2025/212), regs. 1, 3(2)(a)

[^key-ba417ce7f4117fb192a31cee60c77281]: Reg. 16(6)(p) and word inserted (25.7.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 4) Regulations 2025 (S.S.I. 2025/212), regs. 1, 3(2)(b)

[^key-79f6a5da7e6b6a44f70b275b96f8efd8]: Words in reg. 57(2)(d)(i)(aa) omitted (10.11.2025) by virtue of The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 5) Regulations 2025 (S.S.I. 2025/275), regs. 1, 2(2)(a)

[^key-b74e841f9e7f89c0ecfb98201951c084]: Reg. 57(2)(d)(ii) omitted (10.11.2025) by virtue of The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 5) Regulations 2025 (S.S.I. 2025/275), regs. 1, 2(2)(b)

[^key-d72ea4a06b552a42eaa4eab52d68a4c4]: Reg. 57(2)(d)(iii) omitted (10.11.2025) by virtue of The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 5) Regulations 2025 (S.S.I. 2025/275), regs. 1, 2(2)(b)

[^key-fbb08ea911236cbaacde2a2e06e2af19]: Reg. 57(2)(d)(iv) substituted (10.11.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 5) Regulations 2025 (S.S.I. 2025/275), regs. 1, 2(2)(c)

[^key-6301938d7a6eba1f2298688d48a2dd09]: Words in reg. 4(1) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(2) (with reg. 5(1))

[^key-322a1b0b3938c264ed562ab3081d9f1b]: Words in sch. 1 para. 6(2)(b) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(i) (with reg. 5(1))

[^key-d306a613229b76ff19ecb8609cacb45d]: Sch. 4 para. 24(d)(e) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(5) (with reg. 5(1))

[^key-b72978832f565c20e934c645b6949a5a]: Words in sch. 3 para. 6(1)(a) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(4) (with reg. 5(1))

[^key-d54639c90df9951506ded3ca4f9f07de]: Sch. 1 para. 5(6A) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(e) (with reg. 5(1))

[^key-dbba35fa1c21eddd443a920dcae924ba]: Sch. 1 para. 5(9) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(h) (with reg. 5(1))

[^key-354250a36771b586bd52b339e974e8a8]: Word in sch. 1 para. 5(1) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(a) (with reg. 5(1))

[^key-ea045b1a9f8c88b83852fac03230e9b2]: Word in sch. 1 para. 5(4)(c) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(b) (with reg. 5(1))

[^key-75e5dd258db7dab06bc98d024be8da0d]: Words in sch. 1 para. 5(5) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(c) (with reg. 5(1))

[^key-1ce4642c701ffa98cbb65e630b4f737e]: Words in sch. 1 para. 5(6)(a) omitted (15.3.2026) by virtue of The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(d) (with reg. 5(1))

[^key-ec9d83e29a38f15d5d2f6874244e943d]: Words in sch. 1 para. 5(7) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(f)(i) (with reg. 5(1))

[^key-0593ea932ee83c555ed7648c6b8f3feb]: Words in sch. 1 para. 5(7)(a) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(f)(ii) (with reg. 5(1))

[^key-0000e7008010b8811a857aa0d9685927]: Words in sch. 1 para. 5(8)(a) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(g) (with reg. 5(1))

43

Any payment made in connection with the provision of accommodation under the Homes for Ukraine scheme launched by the United Kingdom Government on 14 March 2022.

4C

Where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations (additional amount of universal credit in respect of a child or qualifying young person who is disabled), or would include an amount at the higher rate, but for the fact that the child or young person is entitled to short-term assistance under paragraph 1(1) of the schedule of the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (“the 2021 Regulations”) an additional amount is to be included in the applicable amount in respect of the child or young person and the additional amount is—

• (a) the disabled child premium of £81.37, where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of the schedule of the 2021 Regulations, was—

• (i) the care component of child disability payment at the lowest or middle rate, under regulation 11(5)(b) or (c) of the 2021 Regulations,

• (ii) the mobility component of child disability payment at the higher or lower rate, under regulation 12 or regulation 13 of the 2021 Regulations,

• (b) the disabled child premium of £81.37 and the enhanced disability premium of £32.75, where the assistance that was payable under the earlier determination included the care component of child disability payment at the highest rate, under regulation 11(5)(a) of the 2021 Regulations.

4D

Where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations, or would include an amount at the higher rate, but for the fact that the young person is entitled to short-term assistance under paragraph 1(1) of schedule 2 of the Disability Assistance for Working Age People (Scotland) Regulations 2022 (“the 2022 Regulations”) an additional amount is to be included in the applicable amount in respect of the young person and the additional amount is—

• (a) the disabled child premium of £81.37, where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of schedule 2 of the 2022 Regulations, was—

• (i) the daily living component of adult disability payment at the standard rate, under regulation 5(2) of the 2022 Regulations,

• (ii) the mobility component of adult disability payment at the standard or enhanced rate, under regulation 6(2) or (3) of the 2022 Regulations,

• (b) the disabled child premium of £81.37 and the enhanced disability premium of £32.75, where the assistance that was payable under the earlier determination includes the daily living component of adult disability payment at the enhanced rate, under regulation 5(3) of the 2022 Regulations.

44

Any payment made under section 1(2) or section 4(1) or (2) of the Social Security (Additional Payments) Act 2022 where made to a person in receipt of working taxcredit.

Appeal against a determination on an application

45

Any payment of a widowed parent’s allowance made under section 39A of the 1992 Act—

• (a) to the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, and

• (b) in respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,

but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.

46

• (1) Subject to sub-paragraph (2), where the applicant satisfies the conditions in regulation 13(3) and (7) (conditions of entitlement to council tax reduction), the whole of the applicant’s capital.

• (2) Sub-paragraph (1) does not apply where, in addition to satisfying the conditions in regulation 13(3) and (7), the applicant also satisfies the conditions in regulation 13(5) and (6).

Part 6 — Second Adult Rebate

Award of Universal Credit

10A

For the purposes of these Regulations an award of universal credit includes—

• (a) an award the amount of which is reduced to zero, as a result of a failure by a claimant which is sanctionable under section 26 (higher-level sanctions) or section 27 (other sanctions) of the 2012 Act, and

• (b) an award to which entitlement has ceased in terms of regulation 32A(1)(b) 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 award due to earnings), but in relation to which the Secretary of State treats the claimant as making a claim under regulation 32A(2) of those Regulations.