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The Council Tax Reduction (Scotland) Regulations 2021

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101.—(1) Where paragraph (2) applies, the 2012 Regulations continue to have effect for the purpose described in paragraph (3) on and after 1 April 2022 as they did immediately before that date.

(2) This paragraph applies—

(a)in relation to any person described in regulation 97(2),

(b)where regulation 26(1), (4) or (7) (backdated entitlement) grants a person entitlement to council tax reduction for a day before 4 April 2022,

(c)where regulation 33(2) (newly liable persons) grants a person entitlement for the period between and including 1 and 3 April 2022, or

(d)in relation to any change of circumstances [F1which takes] effect prior to 4 April 2022, by virtue of regulation 81 of the 2012 Regulations (date on which a change of circumstances takes effect).

(3) The purpose is any purpose relating to entitlement to council tax reduction under the 2012 Regulations, in respect of any day before 4 April 2022.

(4) In relation to a person to whom paragraph (2)(b) or (c) applies, the application under these Regulations is to be treated as if it were an application validly made under the 2012 Regulations.

(5) Part 6 of schedule 1 of the 2012 Regulations continues to have effect on and after 1 April 2022, for the purposes of regulation 100, as it did immediately before that date.

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Commencement Information

I1Reg. 101 in force at 1.4.2022, see reg. 1

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