http://www.legislation.gov.uk/ssi/2021/249/regulation/2The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2024-11-10Expert Participation2024-10-31 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. PART 1GeneralCHAPTER 2ApplicationYears to which these Regulations apply 2 Subject to regulation 97 (transitional provision) and regulation 101 (savings provision), the financial year commencing 1April 2022 and each subsequent financial year are prescribed as the years for which these Regulations apply. Reg. 2 in force at 1.4.2022, see reg. 1
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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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