The Council Tax Reduction (Scotland) Regulations 2021
Sch. 4 para. 24 in force at 1.4.2022, see reg. 1
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)
Reg. 75 in force at 1.4.2022, see reg. 1
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)
Sch. 1 para. 6 in force at 1.4.2022, see reg. 1
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)
Sch. 4 para. 2 in force at 1.4.2022, see reg. 1
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)
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)
Sch. 4 para. 35 in force at 1.4.2022, see reg. 1
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)
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)
Sch. 1 para. 15 in force at 1.4.2022, see reg. 1
Sch. 3 para. 12 in force at 1.4.2022, see reg. 1
Sch. 4 para. 32 in force at 1.4.2022, see reg. 1
Sch. 1 para. 11 in force at 1.4.2022, see reg. 1
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)
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)
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)
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)
Sch. 4 para. 10 in force at 1.4.2022, see reg. 1
Sch. 4 para. 12 in force at 1.4.2022, see reg. 1
Sch. 4 para. 36 in force at 1.4.2022, see reg. 1
Sch. 1 para. 12 in force at 1.4.2022, see reg. 1
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)
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)
Sch. 4 para. 16 in force at 1.4.2022, see reg. 1
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)
Sch. 4 para. 43 in force at 1.4.2022, see reg. 1
Sch. 1 para. 4A in force at 1.4.2022, see reg. 1
Sch. 1 para. 4B in force at 1.4.2022, see reg. 1
Sch. 4 para. 7A in force at 1.4.2022, see reg. 1
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)
Reg. 10A inserted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 9
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
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)
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)
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)
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
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)
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)
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)
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)
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)
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)
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)
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)
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)
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
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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))
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
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