http://www.legislation.gov.uk/ssi/2012/303/schedule/5/paragraph/12/madeThe Council Tax Reduction (Scotland) Regulations 2012Council taxBenefitsBenefits for parents and childrenTaxPaternity rightsenKing's Printer for Scotland2017-01-30COUNCIL TAXThese Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have not reached the qualifying age for state pension credit and for persons who have reached that age and receive income support or income-based jobseeker’s allowance. (Provision relating to a reduction in liability for council tax reduction for those who have reached the qualifying age for state pension credit and do not receive those benefits is contained in the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.)SCHEDULE 5Capital to be disregarded12.

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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