The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 No. 24

PART 3 Amendment of the Council Tax Reduction (Scotland) Regulations 2021

Uprating

16.  In schedule 1 (applicable amount)(1)—

(a) in the table in paragraph 1—

(i) for “£71.70” substitute “£72.90”,

(ii) for “£90.50” in each place where it occurs substitute “£92.05”, and

(iii) for “£142.25” substitute “£144.65”,

(b) in paragraph 2, for “£104.05” substitute “£105.85”,

(c) in paragraph 3—

(i) in sub-paragraph (a) for “£80.01” substitute “£81.37”, and

(ii) in sub-paragraph (b)—

(aa) for “£80.01” substitute “£81.37”, and

(bb) for “£32.20” substitute “£32.75”,

(d) in paragraph 4—

(i) in sub-paragraph (a) for “£80.01” substitute “£81.37”, and

(ii) in sub-paragraph (b)—

(aa) for “£80.01” substitute “£81.37”, and

(bb) for “£32.20” substitute “£32.75”,

(e) in paragraph 4B(2)—

(i) in sub-paragraph (a) for “£80.01” substitute “£81.37”, and

(ii) in sub-paragraph (b)—

(aa) for “£80.01 substitute “£81.37”,

(bb) for “£32.20” substitute “£32.75”,

(f) in paragraph 4C(3)—

(i) in sub-paragraph (a) for “£80.01” substitute “£81.37”, and

(ii) in sub-paragraph (b)—

(aa) for “£80.01” substitute “£81.37”, and

(bb) for “£32.20” substitute “£32.75”,

(g) in paragraph 4D(4)—

(i) in sub-paragraph (a) for “£80.01” substitute “£81.37”, and

(ii) in sub-paragraph (b)—

(aa) for “£80.01” substitute “£81.37”, and

(bb) for “£32.20” substitute “£32.75”,

(h) in paragraph 5(1), for “£45.60” substitute “£46.40”,

(i) in the table in paragraph 17, in the entry—

(i) “Disabled child premium” for “80.01” substitute “£81.37”,

(ii) “Carer premium” for “£45.60” substitute “£46.40”,

(iii) “Disability premium”—

(aa) for “£42.50” substitute “£43.20”, and

(bb) for “£60.60” substitute “£61.65”,

(iv) “Severe disability premium”—

(aa) for “£81.50” in both places where it occurs substitute “£82.90”, and

(bb) for “£163.00” substitute “£165.80”,

(v) “Enhanced disability premium”—

(aa) for “£32.20” substitute “£32.75”,

(bb) for “£20.85” substitute “£21.20”, and

(cc) for “£29.75” substitute “£30.25”,

(j) in paragraph 23, for “£35.95” substitute “£36.55”, and

(k) in paragraph 24, for “£47.70” substitute “£48.50”.

(1)

Schedule 1 was relevantly amended by S.S.I. 2022/52, S.S.I. 2022/161, S.S.I. 2023/38, S.S.I. 2023/258 and S.S.I. 2024/35.

(2)

Paragraph 4B was inserted by S.S.I. 2022/52 and relevantly amended by S.S.I. 2022/161, S.S.I. 2023/38 and S.S.I. 2024/35.

(3)

Paragraph 4C was inserted by S.S.I. 2022/161 and relevantly amended by S.S.I. 2022/271, S.S.I. 2023/38 and S.S.I. 2024/35.

(4)

Paragraph 4D was inserted by S.S.I. 2022/161 and relevantly amended by S.S.I. 2022/271, S.S.I. 2023/38 and S.S.I. 2024/35.