http://www.legislation.gov.uk/id/ssi/2021/249

http://www.legislation.gov.uk/ssi/2021/249/regulation/2/made

The Council Tax Reduction (Scotland) Regulations 2021

King's Printer for Scotland

2021-06-30

COUNCIL TAX

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.

The Council Tax Reduction (Scotland) Regulations 2021

reg. 77(12)(f)(xii) and word

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

reg. 11(3)(b)

reg. 14

reg. 1

The Council Tax Reduction (Scotland) Regulations 2021

reg. 90(6)(b)(vii) and word

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

reg. 11(4)(a)(ii)

reg. 14

reg. 1

The Council Tax Reduction (Scotland) Regulations 2021

Sch. 1

para. 12(1)(a)

(iiib)

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

reg. 11(5)(b)(ii)

reg. 14

reg. 1

PART 1General

CHAPTER 2Application

Years to which these Regulations apply2

Subject to regulation 97 (transitional provision) and regulation 101 (savings provision), the financial year commencing 1 April 2022 and each subsequent financial year are prescribed as the years for which these Regulations apply.