http://www.legislation.gov.uk/ssi/2021/249/regulation/66/madeThe Council Tax Reduction (Scotland) Regulations 2021enKing's Printer for Scotland2024-09-03COUNCIL TAXThese 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 6Assessment of household income and capitalCHAPTER 5CapitalCapital limit66.

No person is entitled to council tax reduction if that person’s capital exceeds £16,000.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ssi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ssi/2021/249"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ssi/2021/249"/>
<FRBRdate date="2021-06-23" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/scotland"/>
<FRBRcountry value="GB-SCT"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="249"/>
<FRBRname value="S.S.I. 2021/249"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ssi/2021/249/made"/>
<FRBRuri value="http://www.legislation.gov.uk/ssi/2021/249/made"/>
<FRBRdate date="2021-06-23" name="made"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ssi/2021/249/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ssi/2021/249/made/data.akn"/>
<FRBRdate date="2024-12-09Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="2021-06-23" eId="date-made" source="#"/>
<eventRef refersTo="#laid" date="2021-06-25" eId="date-laid-1" source="#scottish-parliament"/>
<eventRef refersTo="#coming-into-force" date="2022-04-01" eId="date-cif-1" source="#"/>
</lifecycle>
<analysis source="#">
<otherAnalysis source=""/>
</analysis>
<references source="#">
<TLCOrganization eId="scottish-parliament" href="" showAs="ScottishParliament"/>
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="laid" href="" showAs="Laid"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ssi/2021/249/regulation/66/made</dc:identifier>
<dc:title>The Council Tax Reduction (Scotland) Regulations 2021</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer for Scotland</dc:publisher>
<dc:modified>2024-09-03</dc:modified>
<dc:subject scheme="SIheading">COUNCIL TAX</dc:subject>
<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>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="ScottishStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2021"/>
<ukm:Number Value="249"/>
<ukm:Made Date="2021-06-23"/>
<ukm:Laid Date="2021-06-25" Class="ScottishParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2022-04-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111050729"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2021/249/pdfs/ssipn_20210249_en.pdf" Date="2021-06-25" Title="Policy Note" Size="34419"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2021/249/pdfs/ssi_20210249_en.pdf" Date="2021-06-25" Size="721248"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="199"/>
<ukm:BodyParagraphs Value="103"/>
<ukm:ScheduleParagraphs Value="96"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="2"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<part eId="part-6">
<num>PART 6</num>
<heading>Assessment of household income and capital</heading>
<chapter eId="part-6-chapter-5">
<num>CHAPTER 5</num>
<heading>Capital</heading>
<hcontainer name="regulation" eId="regulation-66" uk:target="true">
<heading>Capital limit</heading>
<num>66.</num>
<content>
<p>No person is entitled to council tax reduction if that person’s capital exceeds £16,000.</p>
</content>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>