Scottish Statutory Instruments

2021 No. 249

Council Tax

The Council Tax Reduction (Scotland) Regulations 2021

Made

23rd June 2021

Laid before the Scottish Parliament

25th June 2021

Coming into force

1st April 2022

The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2), and paragraph 1 of schedule 2, of the Local Government Finance Act 1992(1) and all other powers enabling them to do so.

(1)

1992 c.14. Section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and paragraph 7(3) of the schedule of S.I. 2013/388. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).