# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) 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”).
Regulations 3 to 6 uprate figures used to calculate entitlement to council tax reduction in the 2012 Regulations.
Regulation 8 substitutes a new definition of an award of universal credit, and regulation 9 inserts a regulation 10A into the 2021 Regulations that addresses certain situations involving zero awards of, or temporary cessations of entitlement to, universal credit.
Regulation 9 inserts a new regulation 10A to ensure that the provisions of the 2021 Regulations applicable to Council Tax Reduction applicants who have an award of universal credit continue to apply not only where the amount of a person’s award of universal credit is reduced to zero as a result of a sanction, but also in certain circumstances where the award falls within regulation 32A(1)(b) of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013 (“the 2013 Regulations”). This will be the case where the council tax reduction applicant’s income in respect of a month is too high to receive the minimum award of universal credit (1p), but the applicant still falls within the window during which they are treated as having made a claim for universal credit on the first day of what would have been each assessment period, had the award continued, applying regulation 32A(2) of the 2013 Regulations.
Regulation 10 amends regulation 34A of the 2021 Regulations to clarify that, where regulation 34A refers to a change of circumstances in the form of the cessation of entitlement to universal credit, that does not include a cessation arising where a person’s earnings in respect of a month are too high to receive a payment but they continue to be treated on the first day of what would be each assessment period as though they have made an application for universal credit. Regulation 34A is, rather, designed to cater for the scenario where notice has been given that an award of universal credit has been terminated.
Regulation 11 amends regulation 65 of the 2021 Regulations to expand the circumstances in which notional income is discounted in calculating the unearned income of a council tax reduction applicant. The change covers the situation where a council tax reduction applicant is entitled to retirement income, but has not yet claimed it, at the time when the applicant is issued with a notice of migration from tax credit to universal credit. The deferred retirement income will not be treated as notional unearned income whilst regulation 60B of the Universal Credit (Transitional Provisions) Regulations 2014 applies.
Regulation 12 corrects an error in a reference to a component of adult disability payment in paragraph 4D(b) of schedule 1 of the 2021 Regulations.
Regulations 13 to 17 of the 2021 Regulations uprate figures used to calculate entitlement to council tax reduction in the 2021 Regulations.

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Source: https://www.legislation.gov.uk/ssi/2025/24/note (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.