The Council Tax Reduction (Scotland) Regulations 2021

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.

Commencement Information

I1Reg. 81 in force at 1.4.2022, see reg. 1