# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make amendments to the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).
Regulation 2 amends the 2012 Regulations. It provides for statutory neonatal care pay paid in accordance with section 171ZZ16 of the Social Security Contributions and Benefits Act 1992 to be taken into account as employed earnings of a person who is employed in calculating their entitlement to council tax reduction. It also provides for childcare costs to continue to be considered in calculating entitlement to council tax reduction during a period of neonatal care leave. This is on account of a person being treated as being in remunerative work, for the purposes of childcare costs, whilst on neonatal care leave. A person will for all other purposes be treated as not being in remunerative work during neonatal care leave, given the change made by regulation 2(3), hence the payment will not be disregarded in the calculation of employed earnings. It is only earnings obtained through remunerative work that fall to be disregarded in calculating employed earnings, applying schedule 2 of the 2012 Regulations.
Regulation 3 amends the 2021 Regulations to make the equivalent changes in relation to the treatment of statutory neonatal care pay and neonatal care leave as are made to the 2012 Regulations.

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Source: https://www.legislation.gov.uk/ssi/2025/150/note (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-3-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.