http://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/13
The Council Tax Reduction (Scotland) Regulations 2021
en
COUNCIL TAX
Statute Law Database
2024-06-05
Expert Participation
2024-04-01
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
SCHEDULE 4Capital to be disregarded
PART 3Value of contracts and rights etc.
I113
The value of the right to receive any income under a life interest or from a life rent.