http://www.legislation.gov.uk/id/ssi/2012/319/schedule/4

http://www.legislation.gov.uk/ssi/2012/319/schedule/4/paragraph/9/made

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

Council tax

Benefits

Benefits for parents and children

State pensions

Council tax benefit

King's Printer for Scotland

2017-01-30

COUNCIL TAX

These Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have reached the qualifying age for state pension credit. (The Council Tax Reduction (Scotland) Regulations 2012 provides for a reduction in liability for council tax for persons who have not reached the qualifying age for state pension credit.)

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

reg. 27(1)(j)

(iiic)

The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024

reg. 9(3)

reg. 14

reg. 1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

reg. 29(11)(f)

(iia)

The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024

reg. 9(4)

reg. 14

reg. 1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

reg. 48(6)(b)

(ia)

The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024

reg. 9(5)(a)

reg. 14

reg. 1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

Sch. 2

para. 5(1)(iiia)

The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024

reg. 9(7)

reg. 14

reg. 1

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

Sch. 4

para. 21(2)(ab)

The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024

reg. 9(8)

reg. 14

reg. 1

SCHEDULE 4Capital disregards

PART 1Capital to be disregarded

9

The assets of any business owned in whole or in part by the applicant and for the purposes of which the applicant is engaged as a self-employed earner or, if the applicant has ceased to be engaged as a self-employed earner, for a period that is reasonable in the circumstances to allow for disposal of those assets.