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

(1)

The Council Tax Reduction (Scotland) Regulations 2021^f1 are amended in accordance with paragraphs (2) and (3).

(2)

In regulation 57(1)(b) (meaning of unearned income), omit head (v).

(3)

In regulation 75(1A) (special schemes for compensation etc.)^f2—

(a)

for sub-paragraph (b) substitute—

“(b)

any payment made from a scheme established for the purposes of providing compensation for historical institutional child abuse in the United Kingdom,”,

(b)

at the end of sub-paragraph (i), omit “or”,

(c)

at the end of sub-paragraph (j) insert

“, or

(k)

any payment made under the Mother and Baby Institutions Payment Scheme established by the Mother and Baby Institutions Payment Scheme Act 2023^f3.”.

Annotations

Footnotes

f1: S.S.I. 2021/249; relevant amending instruments are S.S.I. 2023/268, S.S.I. 2024/310 and S.S.I. 2025/112.
f2: Paragraph (1A) was inserted into regulation 75 by S.S.I. 2023/268.
f3: Number 20 of 2023 of the Acts of the Oireachtas of the Republic of Ireland.