Reg. 13 in force at 1.4.2022, see reg. 1

Reg. 14 in force at 1.4.2022, see reg. 1

http://www.legislation.gov.uk/ssi/2021/249/part/3/chapter/1/2022-04-01The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2024-11-10Expert Participation2022-04-01These Regulations make provision for a reduction in liability to council tax (“council tax reduction”) from 1 April 2022 for a person who has not reached pensionable age, or who has reached that age where they or their partner are in receipt of specified social security benefits (see regulation 3). Provision relating to council tax reduction for other persons who have reached pensionable age was made by the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.PART 3Conditions of Entitlement to Council Tax ReductionCHAPTER 1Entitlement to Council Tax ReductionConditions of entitlement to council tax reduction13.(1)

A person who is liable to pay council tax under section 75 of the Act

Section 75 was amended by paragraph 19 of schedule 10 of the Housing (Scotland) Act 2001 (asp 10) and S.S.I. 2001/191.

(a “relevant person”) is entitled to council tax reduction under this regulation in respect of a day if the conditions set out in paragraphs (3) and (4) are satisfied, the relevant person’s capital does not exceed the limit set by regulation 66 and—

(a)

each of the conditions set out in paragraphs (5) and (6) is satisfied, or

(b)

the condition set out in paragraph (7) is satisfied.

(2)

A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 33 (date on which entitlement is to begin).

(3)

The conditions referred to in paragraph (1) are that the relevant person—

(a)

is for the day liable to pay council tax in respect of a dwelling in which that person resides as their sole or main residence,

(b)

is not a person to whom regulation 15 (persons not entitled to council tax reduction: absentees), 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain), 19 (persons not entitled to council tax reduction: persons subject to immigration control) or 20 (persons not entitled to council tax reduction: students) applies, and

(c)

makes an application for council tax reduction in accordance with Chapter 1 of Part 4 (applications).

(4)

The condition referred to in paragraph (1) is that the amount of council tax reduction calculated under this regulation is not less than the amount of council tax reduction calculated under regulation 14 (conditions of entitlement to council tax reduction – dwellings in bands E to H).

(5)

The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

(6)

The condition referred to in paragraph (1)(a) is that—

(a)

the day falls within a week in respect of which—

(i)

the relevant person has no income, or

(ii)

the relevant person’s income does not exceed the applicable amount, or

(b)

neither sub-paragraph (a)(i) or (ii) applies to the relevant person but amount A exceeds amount B where—

(i)

amount A is the appropriate maximum council tax reduction in the relevant person’s case, and

(ii)

amount B is 2 6/7 per cent of the difference between the person’s income in respect of the week in which the day falls and the applicable amount.

(7)

The condition referred to in paragraph (1)(b) is that—

(a)

no other resident of the dwelling is liable to pay rent to the relevant person in respect of the dwelling, and

(b)

the relevant person is entitled to second adult rebate because of the income or aggregate incomes of one or more residents of the dwelling.

(8)

For the purpose of paragraph (7) a resident of the dwelling other than the relevant person does not include a resident who—

(a)

falls to be disregarded for the purposes of discount in accordance with schedule 1 of the Act

Schedule 1 was amended by paragraph 152 of schedule 9 of the Powers of Criminal Courts (Sentencing) Act 2000 (c.6), paragraph 18 of schedule 3 of the Regulation of Care (Scotland) Act 2011 (asp 8), paragraph 152 of schedule 1 of the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph 123 of schedule 16 and schedule 17 of the Armed Forces Act 2006 (c.52), S.S.I. 2005/465, S.S.I. 2016/413 and S.S.I. 2018/195.

, or

(b)

is a person described in regulation 92 (residents of a dwelling to whom regulation 13(7) does not apply).

(9)

Subject to paragraph (10), where a relevant person is entitled to council tax reduction in respect of a day, the amount to which the person is entitled is—

(a)

if paragraph (6)(a) applies, the amount which is the appropriate maximum council tax reduction in that person’s case,

(b)

if paragraph (6)(b) applies, the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by that paragraph, and

(c)

if paragraph (7) applies, the amount which is the appropriate second adult rebate in that person’s case.

(10)

Where a relevant person is entitled to council tax reduction in respect of a day and paragraphs (6) and (7) apply, the amount to which the person is entitled is whichever is the greater of—

(a)

the amount referred to in paragraph (9)(a) or, as the case may be, paragraph (9)(b), or

(b)

the amount referred to in paragraph (9)(c).

(11)

Where a relevant person is a qualifying income-related benefit claimant—

(a)

for the purposes of paragraph (1)(a), the condition in paragraph (6) is deemed to be satisfied,

(b)

for the purposes of paragraph (1)(b), the condition in paragraph (7) is deemed to be satisfied,

(c)

paragraphs (9) and (10) do not apply, and

(d)

the amount to which the relevant person is entitled is the amount which is the appropriate maximum council tax reduction in that person’s case.

Conditions of entitlement to council tax reduction – dwellings in bands E to H14.(1)

A person who is liable to pay council tax under section 75 of the Act (a “relevant person”) is entitled to council tax reduction under this regulation in respect of a day if—

(a)

the conditions set out in paragraphs (3) to (5) are satisfied,

(b)

the amount of council tax reduction calculated under this regulation is greater than the amount of council tax reduction calculated under regulation 13, and

(c)

the relevant person’s capital does not exceed the limit set by regulation 66.

(2)

A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 33 (date on which entitlement is to begin).

(3)

The conditions referred to in paragraph (1)(a) are that the relevant person—

(a)

is for the day liable to pay council tax in respect of a dwelling in valuation band E, F, G or H in which that person resides as their sole or main residence,

(b)

is not a person to whom regulation 15 (persons not entitled to council tax reduction: absentees), 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain), 19 (persons not entitled to council tax reduction: persons subject to immigration control) or 20 (persons not entitled to council tax reduction: students) applies, and

(c)

makes an application for council tax reduction in accordance with Chapter 1 of Part 4 (applications).

(4)

The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.

(5)

The condition referred to in paragraph (1)(a) is that—

(a)

the day falls within a week in respect of which—

(i)

the relevant person has no income, or

(ii)

the relevant person’s income does not exceed—

(aa)

£321, in the case of a person to whom paragraph (6) applies,

(bb)

£479, in any other case, or

(b)

neither sub-paragraph (a)(i) or (ii) applies to the relevant person but amount A exceeds amount B where—

(i)

amount A is the appropriate maximum council tax reduction in the relevant person’s case, and

(ii)

amount B is 2 6/7 per cent of the difference between the person’s income in respect of the week in which the day falls and the amount stated in sub-paragraph (a)(ii)(aa) or (bb) (as the case may be).

(6)

For the purpose of paragraph (5)(a)(ii), this paragraph applies to a person who—

(a)

is not a member of a couple, and

(b)

is not responsible for a child or young person.

(7)

Where a relevant person is entitled to council tax reduction in respect of a day, the amount to which the person is entitled is—

(a)

if paragraph (5)(a) applies, the amount which is the appropriate maximum council tax reduction in that person’s case,

(b)

if paragraph (5)(b) applies, the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by that paragraph.

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<dc:description>These Regulations make provision for a reduction in liability to council tax (“council tax reduction”) from 1 April 2022 for a person who has not reached pensionable age, or who has reached that age where they or their partner are in receipt of specified social security benefits (see regulation 3). Provision relating to council tax reduction for other persons who have reached pensionable age was made by the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.</dc:description>
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<paragraph eId="regulation-13-1">
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<p>
A person who is liable to pay council tax under section 75 of the Act
<authorialNote class="footnote" eId="f00100" marker="100">
<p>
Section 75 was amended by paragraph 19 of schedule 10 of the Housing (Scotland) Act
<ref eId="c00248" href="http://www.legislation.gov.uk/id/asp/2001/10">2001 (asp 10)</ref>
and
<ref eId="c00249" href="http://www.legislation.gov.uk/id/ssi/2001/191">S.S.I. 2001/191</ref>
.
</p>
</authorialNote>
(a “relevant person”) is entitled to council tax reduction under this regulation in respect of a day if the conditions set out in paragraphs (3) and (4) are satisfied, the relevant person’s capital does not exceed the limit set by regulation 66 and—
</p>
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<content>
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<content>
<p>
makes an application for council tax reduction in accordance with Chapter 1 of Part
<span ukl:Name="NonBreakingSpace"> </span>
4 (applications).
</p>
</content>
</level>
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<content>
<p>The condition referred to in paragraph (1) is that the amount of council tax reduction calculated under this regulation is not less than the amount of council tax reduction calculated under regulation 14 (conditions of entitlement to council tax reduction – dwellings in bands E to H).</p>
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<content>
<p>The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.</p>
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<intro>
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<intro>
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<level class="para2" eId="regulation-13-6-b-i">
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<content>
<p>amount A is the appropriate maximum council tax reduction in the relevant person’s case, and</p>
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<content>
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<level class="para1" eId="regulation-13-7-b">
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<content>
<p>the relevant person is entitled to second adult rebate because of the income or aggregate incomes of one or more residents of the dwelling.</p>
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<intro>
<p>For the purpose of paragraph (7) a resident of the dwelling other than the relevant person does not include a resident who—</p>
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<level class="para1" eId="regulation-13-8-a">
<num>(a)</num>
<content>
<p>
falls to be disregarded for the purposes of discount in accordance with schedule 1 of the Act
<authorialNote class="footnote" eId="f00101" marker="101">
<p>
Schedule
<span ukl:Name="NonBreakingSpace"> </span>
1 was amended by paragraph
<span ukl:Name="NonBreakingSpace"> </span>
152 of schedule
<span ukl:Name="NonBreakingSpace"> </span>
9 of the Powers of Criminal Courts (Sentencing) Act
<ref eId="c00250" href="http://www.legislation.gov.uk/id/ukpga/2000/6">2000 (c.6)</ref>
, paragraph
<span ukl:Name="NonBreakingSpace"> </span>
18 of schedule
<span ukl:Name="NonBreakingSpace"> </span>
3 of the Regulation of Care (Scotland) Act 2011 (asp
<span ukl:Name="NonBreakingSpace"> </span>
8), paragraph
<span ukl:Name="NonBreakingSpace"> </span>
152 of schedule
<span ukl:Name="NonBreakingSpace"> </span>
1 of the National Health Service (Consequential Provisions) Act
<ref eId="c00251" href="http://www.legislation.gov.uk/id/ukpga/2006/43">2006 (c.43)</ref>
, paragraph
<span ukl:Name="NonBreakingSpace"> </span>
123 of schedule
<span ukl:Name="NonBreakingSpace"> </span>
16 and schedule
<span ukl:Name="NonBreakingSpace"> </span>
17 of the Armed Forces Act
<ref eId="c00252" href="http://www.legislation.gov.uk/id/ukpga/2006/52">2006 (c.52)</ref>
,
<ref eId="c00253" href="http://www.legislation.gov.uk/id/ssi/2005/465">
S.S.I.
<span ukl:Name="NonBreakingSpace"> </span>
2005/465
</ref>
,
<ref eId="c00254" href="http://www.legislation.gov.uk/id/ssi/2016/413">S.S.I. 2016/413</ref>
and
<ref eId="c00255" href="http://www.legislation.gov.uk/id/ssi/2018/195">S.S.I. 2018/195</ref>
.
</p>
</authorialNote>
, or
</p>
</content>
</level>
<level class="para1" eId="regulation-13-8-b">
<num>(b)</num>
<content>
<p>is a person described in regulation 92 (residents of a dwelling to whom regulation 13(7) does not apply).</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-13-9">
<num>(9)</num>
<intro>
<p>Subject to paragraph (10), where a relevant person is entitled to council tax reduction in respect of a day, the amount to which the person is entitled is—</p>
</intro>
<level class="para1" eId="regulation-13-9-a">
<num>(a)</num>
<content>
<p>if paragraph (6)(a) applies, the amount which is the appropriate maximum council tax reduction in that person’s case,</p>
</content>
</level>
<level class="para1" eId="regulation-13-9-b">
<num>(b)</num>
<content>
<p>if paragraph (6)(b) applies, the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by that paragraph, and</p>
</content>
</level>
<level class="para1" eId="regulation-13-9-c">
<num>(c)</num>
<content>
<p>if paragraph (7) applies, the amount which is the appropriate second adult rebate in that person’s case.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-13-10">
<num>(10)</num>
<intro>
<p>Where a relevant person is entitled to council tax reduction in respect of a day and paragraphs (6) and (7) apply, the amount to which the person is entitled is whichever is the greater of—</p>
</intro>
<level class="para1" eId="regulation-13-10-a">
<num>(a)</num>
<content>
<p>the amount referred to in paragraph (9)(a) or, as the case may be, paragraph (9)(b), or</p>
</content>
</level>
<level class="para1" eId="regulation-13-10-b">
<num>(b)</num>
<content>
<p>the amount referred to in paragraph (9)(c).</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-13-11">
<num>(11)</num>
<intro>
<p>Where a relevant person is a qualifying income-related benefit claimant—</p>
</intro>
<level class="para1" eId="regulation-13-11-a">
<num>(a)</num>
<content>
<p>for the purposes of paragraph (1)(a), the condition in paragraph (6) is deemed to be satisfied,</p>
</content>
</level>
<level class="para1" eId="regulation-13-11-b">
<num>(b)</num>
<content>
<p>for the purposes of paragraph (1)(b), the condition in paragraph (7) is deemed to be satisfied,</p>
</content>
</level>
<level class="para1" eId="regulation-13-11-c">
<num>(c)</num>
<content>
<p>paragraphs (9) and (10) do not apply, and</p>
</content>
</level>
<level class="para1" eId="regulation-13-11-d">
<num>(d)</num>
<content>
<p>the amount to which the relevant person is entitled is the amount which is the appropriate maximum council tax reduction in that person’s case.</p>
</content>
</level>
</paragraph>
</hcontainer>
<hcontainer name="regulation" eId="regulation-14">
<heading>Conditions of entitlement to council tax reduction – dwellings in bands E to H</heading>
<num>14.</num>
<paragraph eId="regulation-14-1">
<num>(1)</num>
<intro>
<p>A person who is liable to pay council tax under section 75 of the Act (a “relevant person”) is entitled to council tax reduction under this regulation in respect of a day if—</p>
</intro>
<level class="para1" eId="regulation-14-1-a">
<num>(a)</num>
<content>
<p>the conditions set out in paragraphs (3) to (5) are satisfied,</p>
</content>
</level>
<level class="para1" eId="regulation-14-1-b">
<num>(b)</num>
<content>
<p>the amount of council tax reduction calculated under this regulation is greater than the amount of council tax reduction calculated under regulation 13, and</p>
</content>
</level>
<level class="para1" eId="regulation-14-1-c">
<num>(c)</num>
<content>
<p>the relevant person’s capital does not exceed the limit set by regulation 66.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-14-2">
<num>(2)</num>
<content>
<p>A relevant person is not entitled to council tax reduction in respect of any day before the day on which that person’s entitlement to council tax reduction commences in accordance with regulation 33 (date on which entitlement is to begin).</p>
</content>
</paragraph>
<paragraph eId="regulation-14-3">
<num>(3)</num>
<intro>
<p>The conditions referred to in paragraph (1)(a) are that the relevant person—</p>
</intro>
<level class="para1" eId="regulation-14-3-a">
<num>(a)</num>
<content>
<p>is for the day liable to pay council tax in respect of a dwelling in valuation band E, F, G or H in which that person resides as their sole or main residence,</p>
</content>
</level>
<level class="para1" eId="regulation-14-3-b">
<num>(b)</num>
<content>
<p>is not a person to whom regulation 15 (persons not entitled to council tax reduction: absentees), 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain), 19 (persons not entitled to council tax reduction: persons subject to immigration control) or 20 (persons not entitled to council tax reduction: students) applies, and</p>
</content>
</level>
<level class="para1" eId="regulation-14-3-c">
<num>(c)</num>
<content>
<p>
makes an application for council tax reduction in accordance with Chapter 1 of Part
<span ukl:Name="NonBreakingSpace"> </span>
4 (applications).
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-14-4">
<num>(4)</num>
<content>
<p>The condition referred to in paragraph (1)(a) is that there is an appropriate maximum council tax reduction in the case of the relevant person.</p>
</content>
</paragraph>
<paragraph eId="regulation-14-5">
<num>(5)</num>
<intro>
<p>The condition referred to in paragraph (1)(a) is that—</p>
</intro>
<level class="para1" eId="regulation-14-5-a">
<num>(a)</num>
<intro>
<p>the day falls within a week in respect of which—</p>
</intro>
<level class="para2" eId="regulation-14-5-a-i">
<num>(i)</num>
<content>
<p>the relevant person has no income, or</p>
</content>
</level>
<level class="para2" eId="regulation-14-5-a-ii">
<num>(ii)</num>
<intro>
<p>the relevant person’s income does not exceed—</p>
</intro>
<level class="para3" eId="regulation-14-5-a-ii-aa">
<num>(aa)</num>
<content>
<p>£321, in the case of a person to whom paragraph (6) applies,</p>
</content>
</level>
<level class="para3" eId="regulation-14-5-a-ii-bb">
<num>(bb)</num>
<content>
<p>£479, in any other case, or</p>
</content>
</level>
</level>
</level>
<level class="para1" eId="regulation-14-5-b">
<num>(b)</num>
<intro>
<p>neither sub-paragraph (a)(i) or (ii) applies to the relevant person but amount A exceeds amount B where—</p>
</intro>
<level class="para2" eId="regulation-14-5-b-i">
<num>(i)</num>
<content>
<p>amount A is the appropriate maximum council tax reduction in the relevant person’s case, and</p>
</content>
</level>
<level class="para2" eId="regulation-14-5-b-ii">
<num>(ii)</num>
<content>
<p>amount B is 2 6/7 per cent of the difference between the person’s income in respect of the week in which the day falls and the amount stated in sub-paragraph (a)(ii)(aa) or (bb) (as the case may be).</p>
</content>
</level>
</level>
</paragraph>
<paragraph eId="regulation-14-6">
<num>(6)</num>
<intro>
<p>For the purpose of paragraph (5)(a)(ii), this paragraph applies to a person who—</p>
</intro>
<level class="para1" eId="regulation-14-6-a">
<num>(a)</num>
<content>
<p>is not a member of a couple, and</p>
</content>
</level>
<level class="para1" eId="regulation-14-6-b">
<num>(b)</num>
<content>
<p>is not responsible for a child or young person.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-14-7">
<num>(7)</num>
<intro>
<p>Where a relevant person is entitled to council tax reduction in respect of a day, the amount to which the person is entitled is—</p>
</intro>
<level class="para1" eId="regulation-14-7-a">
<num>(a)</num>
<content>
<p>if paragraph (5)(a) applies, the amount which is the appropriate maximum council tax reduction in that person’s case,</p>
</content>
</level>
<level class="para1" eId="regulation-14-7-b">
<num>(b)</num>
<content>
<p>if paragraph (5)(b) applies, the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by that paragraph.</p>
</content>
</level>
</paragraph>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>