{
  "url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-5-regulations-2025/note",
  "json_url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-5-regulations-2025/note.json",
  "legislation": "ssi/2025/275",
  "legislation_title": "The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 5) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-5-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).\nRegulation 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/275/note",
    "retrieved_at": "2026-10-28T20:34:05.930151+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}