The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 1 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1.—(1) The amount specified in column (2) below in respect of each person or couple specified in column (1) (or where a person falls within two categories in column (1), the higher of those amounts) is the amount specified for the purposes of regulation 35(a) (applicable amount)—S
| Column (1) | Column (2) |
|---|---|
| Person or couple | Amount |
| A single applicant aged under 25, where no child premium is included under regulation 35(b) and paragraph (2). | [F1£71.70] |
| A single applicant aged 25 or over, where no child premium is included under regulation 35(b) and paragraph (2). | [F2£90.50] |
| A lone parent. | [F2£90.50] |
| A single applicant who is entitled to main phase employment and support allowance [F3or who has an award of universal credit and has limited capability for work under regulation 39(1) of the 2013 Regulations or limited capability for work and work-related activity under regulation 40(1) of the 2013 Regulations]. | [F2£90.50] |
| A couple. | [F4£142.25] |
(2) For the purposes of sub-paragraph (1) an applicant is entitled to main phase employment and support allowance if either of paragraphs 18 or 19 (components) is satisfied in relation to the applicant.
Textual Amendments
F1Sum in Sch. 1 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 17(a)(i)
F2Sum in Sch. 1 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 17(a)(ii)
F3Words in Sch. 1 para. 1(1) table substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(a)
F4Sum in Sch. 1 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 17(a)(iii)
Commencement Information
I1Sch. 1 para. 1 in force at 1.4.2022, see reg. 1
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