The Council Tax Reduction (Scotland) Regulations 2021

Conditions of entitlement to council tax reduction – dwellings in bands E to H S

14.—(1) A person who is liable to pay council tax under section 75 of the Act (a “relevant person”) is entitled to council tax reduction under this regulation in respect of a day if—

(a) the conditions set out in paragraphs (3) to (5) are satisfied,

(b) the amount of council tax reduction calculated under this regulation is greater than the amount of council tax reduction calculated under regulation 13, and

(c) the relevant person’s capital does not exceed the limit set by regulation 66.

(2) A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 33 (date on which entitlement is to begin).

(3) The conditions referred to in paragraph (1)(a) are that the relevant person—

(a) is for the day liable to pay council tax in respect of a dwelling in valuation band E, F, G or H in which that person resides as their sole or main residence,

(b) is not a person to whom regulation 15 (persons not entitled to council tax reduction: absentees), 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain), 19 (persons not entitled to council tax reduction: persons subject to immigration control) or 20 (persons not entitled to council tax reduction: students) applies, and

(c) makes an application for council tax reduction in accordance with Chapter 1 of Part 4 (applications).

(4) The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

(5) The condition referred to in paragraph (1)(a) is that—

(a) the day falls within a week in respect of which—

(i) the relevant person has no income, or

(ii) the relevant person’s income does not exceed—

(aa) £321, in the case of a person to whom paragraph (6) applies,

(bb) £479, in any other case, or

(b) neither sub-paragraph (a)(i) or (ii) applies to the relevant person but amount A exceeds amount B where—

(i) amount A is the appropriate maximum council tax reduction in the relevant person’s case, and

(ii) amount B is 2 6/7 per cent of the difference between the person’s income in respect of the week in which the day falls and the amount stated in sub-paragraph (a)(ii)(aa) or (bb) (as the case may be).

(6) For the purpose of paragraph (5)(a)(ii), this paragraph applies to a person who—

(a) is not a member of a couple, and

(b) is not responsible for a child or young person.

(7) Where a relevant person is entitled to council tax reduction in respect of a day, the amount to which the person is entitled is—

(a) if paragraph (5)(a) applies, the amount which is the appropriate maximum council tax reduction in that person’s case,

(b) if paragraph (5)(b) applies, the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by that paragraph.

Commencement Information

I1 Reg. 14 in force at 1.4.2022, see reg. 1