# The Council Tax Reduction (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2026, Regulation 2: Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012


(1) The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with paragraphs (2) to (6).
(2) In regulation 20(e) (applicable amount), for “£19.48” substitute “£20.22”.
(3) In regulation 48(9) (non-dependant deductions), for sub-paragraph (f) substitute—
“(f) any payment made from a scheme established for the purposes of providing compensation for historical institutional child abuse in the United Kingdom,”.
(4) In schedule 3 (sums to be disregarded in the calculation of income other than earnings), omit paragraph 7.
(5) In paragraph 16 of schedule 4 (capital disregards), after sub-paragraph (1H) insert—
“(1I) Any payment made from a scheme established for the purposes of providing compensation for historical institutional child abuse in the United Kingdom.
(1J) Any payment made under the Mother and Baby Institutions Payment Scheme established by the Mother and Baby Institutions Payment Scheme Act 2023.”.
(6) In paragraph 2 of schedule 5 (amount of alternative maximum council tax reduction), for sub-paragraph (i) substitute—
“(i) any payment made from a scheme established for the purposes of providing compensation for historical institutional child abuse in the United Kingdom,”.

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Source: https://www.legislation.gov.uk/ssi/2026/259/regulation/2 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-no-2-scotland-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.