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The Council Tax Reduction (Scotland) Regulations 2021
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- Scottish Statutory Instruments
- 2021 No. 249
- PART 7
- Regulation 81
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The Council Tax Reduction (Scotland) Regulations 2021, Section 81 is up to date with all changes known to be in force on or before 11 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 81:
- sch. 1 para. 12(1)(a)(iiic) inserted by S.S.I. 2024/311 reg. 18(5)(b)(ii)
- sch. 1 para. 14(1)(h) inserted by S.S.I. 2024/311 reg. 18(5)(d)
- reg. 10A inserted by S.S.I. 2025/24 reg. 9
- reg. 34A(12) inserted by S.S.I. 2025/24 reg. 10(b)
- reg. 77(12)(f)(xiii) inserted by S.S.I. 2024/311 reg. 18(3)(a)(iii)
- reg. 90(6)(b)(viii) and word inserted by S.S.I. 2024/311 reg. 18(4)(a)(ii)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- sch. 1 para. 12(1)(a)(iiic) inserted by S.S.I. 2024/311 reg. 18(5)(b)(ii)
- sch. 1 para. 14(1)(h) inserted by S.S.I. 2024/311 reg. 18(5)(d)
- reg. 10A inserted by S.S.I. 2025/24 reg. 9
- reg. 34A(12) inserted by S.S.I. 2025/24 reg. 10(b)
- reg. 77(12)(f)(xiii) inserted by S.S.I. 2024/311 reg. 18(3)(a)(iii)
- reg. 90(6)(b)(viii) and word inserted by S.S.I. 2024/311 reg. 18(4)(a)(ii)
Duration of period of entitlement to extended council tax reductionS
This section has no associated Policy Notes
81.—(1) Subject to regulation 83 (extended council tax reduction: movers), where a person is entitled to extended council tax reduction, the period of entitlement starts on the first day of the reduction week immediately following the reduction week in which the person, or any partner of the person, ceased to be entitled to a qualifying income-related benefit.
(2) For the purpose of paragraph (1), a person or a person’s partner ceases to be entitled to a qualifying income-related benefit on the day immediately following the last day of entitlement to that benefit.
(3) The period of entitlement to extended council tax reduction ends on the earliest of—
(a)the end of a period of 4 weeks of that entitlement, or
(b)the first day on which the person who is entitled to extended council tax reduction has no liability for council tax.
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