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The Council Tax Reduction (Scotland) Regulations 2012

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12.  Any sum—

(a)paid to the applicant in consequence of damage to, or loss of the home or any personal possession and intended for its repair or replacement; or

(b)acquired by the applicant (whether as a loan or otherwise) on the express condition that it is to be used for effecting essential repairs or improvement to the home,

which is to be used for the intended purpose, for a period of 26 weeks from the date on which it was so paid or acquired or such longer period as is reasonable in the circumstances to effect the repairs, replacement or improvement.

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