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The Council Tax Reduction (Scotland) Regulations 2021
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The Council Tax Reduction (Scotland) Regulations 2021, PART 1 is up to date with all changes known to be in force on or before 01 March 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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PART 1SPremises
1. The dwelling together with any garage, garden and outbuildings, normally occupied by the applicant as the applicant’s home including any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular, any croft land on which the dwelling is situated, but, notwithstanding regulation 36 (calculation of income and capital of members of applicant’s family), only one dwelling is to be disregarded under this paragraph.S
Commencement Information
I1Sch. 4 para. 1 in force at 1.4.2022, see reg. 1
2. Premises occupied by a close relative of a person as their home where that close relative has limited capability for work or has reached pensionable age.S
Commencement Information
I2Sch. 4 para. 2 in force at 1.4.2022, see reg. 1
3. Premises occupied by a person’s former partner as their home where the person and their former partner are not estranged, but living apart by force of circumstances, for example where the person is in residential care.S
Commencement Information
I3Sch. 4 para. 3 in force at 1.4.2022, see reg. 1
4.—(1) Premises that a person intends to occupy as their home where—S
(a)the person has acquired the premises within the past 6 months but not yet taken up occupation,
(b)the person is taking steps to obtain possession and has commenced those steps within the past 6 months, or
(c)the person is carrying out essential repairs or alterations required to render the premises fit for occupation and these have been commenced within the past 6 months.
(2) A person is to be taken to have commenced steps to obtain possession of premises on the date that legal advice is first sought or proceedings are commenced, whichever is earlier.
Commencement Information
I4Sch. 4 para. 4 in force at 1.4.2022, see reg. 1
5. Premises that a person has ceased to occupy as their home following an estrangement from their former partner where—S
(a)the person has ceased to occupy the premises within the past 6 months, or
(b)the person’s former partner is a lone parent and occupies the premises as their home.
Commencement Information
I5Sch. 4 para. 5 in force at 1.4.2022, see reg. 1
6. Premises that a person is taking reasonable steps to dispose of where those steps have been commenced within the past 6 months.S
Commencement Information
I6Sch. 4 para. 6 in force at 1.4.2022, see reg. 1
7. Any future interest in property of any kind, other than land or premises in respect of which the applicant has granted a subsisting lease or tenancy, including sub-leases or sub-tenanciesS
Commencement Information
I7Sch. 4 para. 7 in force at 1.4.2022, see reg. 1
[F17A.—(1) Any payment of a sports award for a period of 26 weeks beginning with the date of receipt of that payment, except to the extent that it has been made in respect of living expenses.S
(2) In this paragraph—
(a)“living expenses” has the meaning given to it in regulation 57(2)(b) (meaning of “unearned income”), and
(b)“sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section.]
Textual Amendments
F1Sch. 4 para. 7A inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 21
Commencement Information
I8Sch. 4 para. 7A in force at 1.4.2022, see reg. 1
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