# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 4) Regulations 2025 S.S.I. 2025/212 · made 24 July 2025 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”) in connection with the eligibility for a council tax reduction of certain persons coming to Scotland from Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights. Made under: Local Government Finance Act 1992 (Section 80, Section 113, Schedule 2 paragraph 1) PDFs: Printed copy https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-4-regulations-2025/pdf/ssi_20250212_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-4-regulations-2025/pdf/ssipn_20250212_en_001.pdf ## Introductory text Council Tax Made at 9.15 a.m. on 24th July 2025 Laid before the Scottish Parliament at 1.00 p.m. on 24th July 2025 Coming into force 25th July 2025 The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 and all other powers enabling them to do so. ## 1 Citation and commencement These Regulations may be cited as the Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 4) Regulations 2025 and come into force on 25 July 2025. ## 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 paragraph (2). (2) In regulation 16(5) (persons not entitled to council tax reduction: persons treated as not being in Great Britain)— (a) at the end of sub-paragraph (m), omit “or”, (b) after sub-paragraph (n) insert— “, or (o) a person in Great Britan who— (i) was residing in Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights immediately before 13 June 2025, (ii) left Israel, the Occupied Palestinian Territories or the occupied Golan Heights in connection with the escalation of violence between Israel and Iran that began on that date, (iii) arrived in Great Britain on or before 13 December 2025, and (iv) satisfies one of the following criteria— (aa) has been granted leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971, (bb) has a right of abode in the United Kingdom within the meaning of section 2 of that Act, (cc) in accordance with section 3ZA of that Act, does not require leave to enter or remain in the United Kingdom”. ## 3 Amendment of the Council Tax Reduction (Scotland) Regulations 2021 (1) The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with paragraph (2). (2) In regulation 16(6) (persons not entitled to council tax reduction: persons treated as not being in Great Britain)— (a) at the end of sub-paragraph (n), omit “or”, (b) after sub-paragraph (o) insert— “, or (p) a person in Great Britain who— (i) was residing in Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights immediately before 13 June 2025, (ii) left Israel, the Occupied Palestinian Territories or the occupied Golan Heights in connection with the escalation of violence between Israel and Iran that began on that date, (iii) arrived in Great Britain on or before 13 December 2025, and (iv) satisfies one of the following criteria— (aa) has been granted leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971, (bb) has a right of abode in the United Kingdom within the meaning of section 2 of that Act, (cc) in accordance with section 3ZA of that Act, does not require leave to enter or remain in the United Kingdom”. ## Signature SHONA ROBISON A member of the Scottish Government St Andrew’s House, Edinburgh At 9.15 a.m. on 24th July 2025 ## 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”) in connection with the eligibility for a council tax reduction of certain persons coming to Scotland from Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights. Regulation 2 amends regulation 16 of the 2012 Regulations to provide that a person who was residing in Israel, the Occupied Palestinian Territories or the occupied Golan Heights immediately before 13 June 2025 is not to be treated as not being in Great Britain. The effect is that the person will not be excluded automatically from entitlement to a council tax reduction, despite not being habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland, where certain conditions are met. Those conditions are: a) the person left Israel, the Occupied Palestinian Territories or the occupied Golan Heights as a result of the escalation of violence between Israel and Iran that began on 13 June 2025, b) the person arrived in Great Britain within 6 months of the escalation arising (i.e. on or before 13 December 2025), c) the person has a right of abode in the United Kingdon, has been granted leave to enter or remain in the United Kingdom, or does not require leave to enter or remain in the United Kingdom. Regulation 3 makes an equivalent amendment to regulation 16 of the 2021 Regulations. --- Source: https://www.legislation.gov.uk/ssi/2025/212 (the official version) Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-4-regulations-2025 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.