# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 5) Regulations 2025

S.S.I. 2025/275 · made 24 September 2025

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).

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-5-regulations-2025/pdf/ssi_20250275_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-5-regulations-2025/pdf/ssipn_20250275_en_001.pdf

## Introductory text

Council Tax
Made 24th September 2025
Laid before the Scottish Parliament 26th September 2025
Coming into force 10th November 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80, 113(1) and (2) 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. 5) Regulations 2025 and come into force on 10 November 2025.

## 2 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 57(2)(d) (meaning of “unearned income”)—
(a) in head (i)(aa), omit “and the transitional element awarded in accordance with regulation 52 of the Universal Credit (Transitional Provisions) Regulations 2014 (“the transitional element”)”,
(b) omit heads (ii) and (iii),
(c) for head (iv) substitute—
“(iv) where the award includes a child element but the award is reduced under Part 7 of the 2013 Regulations (benefit cap) to a level less than the value of the child element, the amount of the award after the reduction has been made.”.

## Signature

SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
24th September 2025

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).
Regulation 2(2) amends the definition of “relevant universal credit payment” in regulation 57 of the 2021 Regulations so that no transitional element included in an award of universal credit is counted towards the unearned income of a person in calculating their entitlement to council tax reduction. The transitional element of universal credit is an additional amount designed to offset financial detriment as a result of the transition from another low income benefit (known as a legacy benefit) to universal credit. Rather than simply make the change needed to remove the reference to the transitional element in regulation 57(2)(d)(iii), regulation 2(2)(b) removes the whole of regulation 57(2)(d)(iii), which has been identified as being an unnecessary provision.

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Source: https://www.legislation.gov.uk/ssi/2025/275 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-5-regulations-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.