Amendment of the Council Tax Reduction (Scotland) Regulations 2012

5.  In schedule 5 (capital to be disregarded), after paragraph 73 (the one-off payment of £500 to NHS and social care workers)(1) insert—

“74.   The one-off payment of £500 to working tax credit recipients.”.

(1)

Paragraph 73 was inserted by S.S.I. 2021/12.