{
  "url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-5-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-no-5-regulations-2025/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Council Tax Reduction (Scotland) Regulations 2021",
  "text": "(1) The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with paragraph (2).\n(2) In regulation 57(2)(d) (meaning of “unearned income”)—\n(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”)”,\n(b) omit heads (ii) and (iii),\n(c) for head (iv) substitute—\n“(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2021/249, which was relevantly amended by S.S.I. 2022/52."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "A new version of head (iv) was previously substituted by S.S.I. 2022/52."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Part 7 was amended by S.I. 2013/630, S.I. 2016/909, S.I. 2017/138, S.I. 2020/611, S.I. 2021/786, S.I. 2021/1188, S.I. 2022/177, S.I. 2023/335, S.I. 2023/1218, S.I. 2024/919 and S.I. 2025/227."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/275/regulation/2",
    "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."
}