http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2024-11-10Expert Participation2024-10-31 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. SCHEDULE 5 Consequential amendments The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 201241The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended as follows.2In regulation 2 (interpretation), in the definition of “the Council Tax Reduction Regulations”, for “Council Tax Reduction (Scotland) Regulations 2012” substitute “Council Tax Reduction (Scotland) Regulations 2021”.3In regulation 29(11)(b)(i) (treatment of child care charges) for “paragraph 10 of Schedule 1 to the Council Tax Reduction (Scotland) Regulations 2012 (additional condition for the disability premium)” substitute “paragraph 12 of schedule 1 of the Council Tax Reduction (Scotland) Regulations 2021 (additional condition for the disability premium)”.4In regulation 48 (non-dependant deductions), in each of sub-paragraph (9)(b) and (c), for “the Council Tax Reduction Regulations” substitute “the Council Tax Reduction (Scotland) Regulations 2012”.5In regulation 54 (entitlements to extended council tax reductions)—ain paragraph (1), for—i“regulation 68” substitute “regulation 80”,ii“regulation 73” substitute “regulation 85”,bin paragraph (2)(a) for—i“regulation 70(1)(a)” substitute “regulation 82(1)(a)”,ii“regulation 75(1)(a)” substitute “regulation 87(1)(a)”,cin paragraph (2)(b) for—i“regulation 68” substitute “regulation 80”,ii“regulation 73” substitute “regulation 85”, anddin paragraph (2)(c) for “regulation 68 or regulation 73” substitute “regulation 80 or regulation 85”.6In regulation 70B(5) (request for further review) for “regulation 90C” substitute “regulation 95(1)”.7In regulation 70C (conduct of further reviews), in each of paragraphs (1), (5), (6)(a) and (8) for “regulation 90C(1)” substitute “regulation 95(1)”.8In paragraph 5(2) of schedule 2 (sums to be disregarded in the calculation of earnings), after “these Regulations” insert “, the Council Tax Reduction (Scotland) Regulations 2012”.9In paragraph 22 of schedule 4 (capital disregards), in each of sub-paragraph (1) and in the definition of “the relevant date” in sub-paragraph (4), after “these Regulations” insert “, the Council Tax Reduction (Scotland) Regulations 2012”.10In paragraph 2 of schedule 5 (amount of second adult’s gross income), in each of sub-paragraphs (b) and (c), for “the Council Tax Reduction Regulations” substitute “the Council Tax Reduction (Scotland) Regulations 2012”. S.S.I. 2012/319. There are amendments to those Regulations that are not relevant to these Regulations. Regulation 48(9)(b) and (c) were amended by S.S.I. 2013/49, S.S.I. 2016/81, S.S.I. 2017/41, S.S.I. 2017/326 and S.S.I. 2018/69. Regulation 70B was inserted by S.S.I. 2013/218. Regulation 70C was inserted by S.S.I. 2013/218, and was amended by S.S.I. 2015/46. Paragraph 22 was amended by S.S.I. 2015/46 and S.S.I. 2018/295. Paragraph 2 of schedule 5 was amended by S.S.I. 2013/142, S.S.I. 2016/81, S.S.I. 2017/41 and S.S.I. 2017/326. Word in sch. 5 para. 4(3) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 22Sch. 5 para. 4 in force at 1.4.2022, see reg. 1
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<Pnumber>5</Pnumber>
<P2para>
<Text>In regulation 54 (entitlements to extended council tax reductions)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/a" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/a" id="schedule-5-paragraph-4-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1), for—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/a/i" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/a/i" id="schedule-5-paragraph-4-5-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>“regulation 68” substitute “regulation 80”,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/a/ii" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/a/ii" id="schedule-5-paragraph-4-5-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>“regulation 73” substitute “regulation 85”,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/b" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/b" id="schedule-5-paragraph-4-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (2)(a) for—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/b/i" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/b/i" id="schedule-5-paragraph-4-5-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>“regulation 70(1)(a)” substitute “regulation 82(1)(a)”,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/b/ii" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/b/ii" id="schedule-5-paragraph-4-5-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>“regulation 75(1)(a)” substitute “regulation 87(1)(a)”,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/c" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/c" id="schedule-5-paragraph-4-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (2)(b) for—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/c/i" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/c/i" id="schedule-5-paragraph-4-5-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>“regulation 68” substitute “regulation 80”,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/c/ii" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/c/ii" id="schedule-5-paragraph-4-5-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>“regulation 73” substitute “regulation 85”, and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/5/d" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/5/d" id="schedule-5-paragraph-4-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in paragraph (2)(c) for “regulation 68 or regulation 73” substitute “regulation 80 or regulation 85”.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/6" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/6" id="schedule-5-paragraph-4-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In regulation 70B(5) (request for further review)
<FootnoteRef Ref="f00311"/>
for “regulation 90C” substitute “regulation 95(1)”.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/7" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/7" id="schedule-5-paragraph-4-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In regulation 70C (conduct of further reviews)
<FootnoteRef Ref="f00312"/>
, in each of paragraphs (1), (5), (6)(a) and (8) for “regulation 90C(1)” substitute “regulation 95(1)”.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/8" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/8" id="schedule-5-paragraph-4-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In paragraph 5(2) of schedule 2 (sums to be disregarded in the calculation of earnings), after “these Regulations” insert “, the Council Tax Reduction (Scotland) Regulations 2012”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/9" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/9" id="schedule-5-paragraph-4-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>
In paragraph 22 of schedule 4 (capital disregards)
<FootnoteRef Ref="f00313"/>
, in each of sub-paragraph (1) and in the definition of “the relevant date” in sub-paragraph (4), after “these Regulations” insert “, the Council Tax Reduction (Scotland) Regulations 2012”.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/4/10" IdURI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4/10" id="schedule-5-paragraph-4-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>
In paragraph 2 of schedule 5 (amount of second adult’s gross income)
<FootnoteRef Ref="f00314"/>
, in each of sub-paragraphs (b) and (c), for “the Council Tax Reduction Regulations” substitute “the Council Tax Reduction (Scotland) Regulations 2012”.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</ScheduleBody>
</Schedule>
</Schedules>
</Secondary>
<Footnotes>
<Footnote id="f00309">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ssi/2012/319" id="c00873" Class="ScottishStatutoryInstrument" Year="2012" Number="0319">S.S.I. 2012/319</Citation>
. There are amendments to those Regulations that are not relevant to these Regulations.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00310">
<FootnoteText>
<Para>
<Text>
Regulation 48(9)(b) and (c) were amended by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2013/49" id="c00874" Class="ScottishStatutoryInstrument" Year="2013" Number="0049">S.S.I. 2013/49</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2016/81" id="c00875" Class="ScottishStatutoryInstrument" Year="2016" Number="0081">S.S.I. 2016/81</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2017/41" id="c00876" Class="ScottishStatutoryInstrument" Year="2017" Number="0041">S.S.I. 2017/41</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2017/326" id="c00877" Class="ScottishStatutoryInstrument" Year="2017" Number="0326">S.S.I. 2017/326</Citation>
and
<Citation URI="http://www.legislation.gov.uk/id/ssi/2018/69" id="c00878" Class="ScottishStatutoryInstrument" Year="2018" Number="0069">S.S.I. 2018/69</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00311">
<FootnoteText>
<Para>
<Text>
Regulation 70B was inserted by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2013/218" id="c00879" Class="ScottishStatutoryInstrument" Year="2013" Number="0218">S.S.I. 2013/218</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00312">
<FootnoteText>
<Para>
<Text>
Regulation 70C was inserted by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2013/218" id="c00880" Class="ScottishStatutoryInstrument" Year="2013" Number="0218">S.S.I. 2013/218</Citation>
, and was amended by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2015/46" id="c00881" Class="ScottishStatutoryInstrument" Year="2015" Number="0046">S.S.I. 2015/46</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00313">
<FootnoteText>
<Para>
<Text>
Paragraph 22 was amended by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2015/46" id="c00882" Class="ScottishStatutoryInstrument" Year="2015" Number="0046">S.S.I. 2015/46</Citation>
and
<Citation URI="http://www.legislation.gov.uk/id/ssi/2018/295" id="c00883" Class="ScottishStatutoryInstrument" Year="2018" Number="0295">S.S.I. 2018/295</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00314">
<FootnoteText>
<Para>
<Text>
Paragraph 2 of schedule 5 was amended by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2013/142" id="c00884" Class="ScottishStatutoryInstrument" Year="2013" Number="0142">S.S.I. 2013/142</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2016/81" id="c00885" Class="ScottishStatutoryInstrument" Year="2016" Number="0081">S.S.I. 2016/81</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/ssi/2017/41" id="c00886" Class="ScottishStatutoryInstrument" Year="2017" Number="0041">S.S.I. 2017/41</Citation>
and
<Citation URI="http://www.legislation.gov.uk/id/ssi/2017/326" id="c00887" Class="ScottishStatutoryInstrument" Year="2017" Number="0326">S.S.I. 2017/326</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
<Commentaries>
<Commentary id="key-70dcd922fd6a63b07a3342afbf45eadd" Type="F">
<Para>
<Text>
Word in sch. 5 para. 4(3) inserted (31.3.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ssi/2022/52" id="d9e5" Class="ScottishStatutoryInstrument" Year="2022" Number="52" Title="The Council Tax Reduction (Scotland) Amendment Regulations 2022">The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52)</Citation>
,
<CitationSubRef id="cc120180644826" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ssi/2022/52/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc163106649823" CitationRef="d9e5" URI="http://www.legislation.gov.uk/id/ssi/2022/52/regulation/22" Operative="true" SectionRef="regulation-22">22</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8292b384a54d2eab43d590ebdf316ab0" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-5-paragraph-4" URI="http://www.legislation.gov.uk/id/ssi/2021/249/schedule/5/paragraph/4" id="cnh7oncs4-00372">Sch. 5 para. 4</CitationSubRef>
in force at 1.4.2022, see
<CitationSubRef SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/ssi/2021/249/regulation/1" CitationRef="cnh7oncs4-00369" Operative="true" id="cnh7oncs4-00373">reg. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>