# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025, 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 (7).
(2) In regulation 2(1) (interpretation)—
(a) after the definition of “mover” insert—
““neonatal care leave” means leave under section 80EF the Employment Rights Act 1996;”,
(b) after the definition of “statutory maternity pay” insert—
““statutory neonatal care pay” means statutory neonatal care pay under section 171ZZ16 of the 1992 Act;”.
(3) In regulation 6(7) (remunerative work), after “paternity leave,” insert “neonatal care leave,”.
(4) In regulation 27(1)(j) (meaning of income), after head (xviii) insert—
“(xviiiza) statutory neonatal care pay;”.
(5) In regulation 29 (treatment of child care charges)—
(a) in paragraph (15)—
(i) in the run-in words, after “paternity leave,” insert “neonatal care leave,”,
(ii) in sub-paragraph (a), after “paternity leave,” insert “neonatal care leave,”,
(iii) in sub-paragraph (c ), after “statutory paternity pay,” insert “statutory neonatal care pay,”,
(b) in paragraph (16)—
(i) in the run-in words, after “paternity leave,” insert “neonatal care leave,”,
(ii) in sub-paragraphs (b) and (c ), after “statutory paternity pay,” insert “statutory neonatal care pay,”.
(6) In regulation 32(1) (earnings of employed earners), after sub-paragraph (i) insert—
“(iza) statutory neonatal care pay;”.
(7) In regulation 33(2)(d) (calculation of net earnings of employed earners), after “statutory paternity pay,” insert “statutory neonatal care pay,”.

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Source: https://www.legislation.gov.uk/ssi/2025/150/regulation/2 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-3-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.