# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 4) 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”) 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.

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Source: https://www.legislation.gov.uk/ssi/2025/212/note (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-4-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.