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The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026

S.S.I. 2026/56 · Made 4 February 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX

Made 4th February 2026

Laid before the Scottish Parliament 6th February 2026

Coming into force 1st April 2026

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 1992f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1992 c. 14. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39). There are other amendments to section 80 and amendments to section 113(1) and (2) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

Contents

  1. Part 1: General
  2. 1Citation and commencement
  3. Part 2: Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  4. 2Regulation 2
  5. Miscellaneous Amendments
  6. 3Regulation 3
  7. 4Regulation 4
  8. Uprating
  9. 5Regulation 5
  10. 6Regulation 6
  11. 7Regulation 7
  12. Part 3: Amendment of the Council Tax Reduction (Scotland) Regulations 2021
  13. 8Regulation 8
  14. Miscellaneous Amendments
  15. 9Regulation 9
  16. 10Regulation 10
  17. Uprating
  18. 11Regulation 11
  19. 12Regulation 12
  20. 13Regulation 13
  21. 14Regulation 14
  22. 15Regulation 15
  23. Signature
  24. Explanatory note

1Citation and commencement

These Regulations may be cited as the Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 and come into force on 1 April 2026.

2

The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012f1 are amended in accordance with regulations 3 to 7.

3

In regulation 16(5) (persons not entitled to council tax reduction: persons treated as not being in Great Britain)f1—

(a)

at the end of sub-paragraph (n) omit “or”,

(b)

after sub-paragraph (o) insert—

“(p)

a person in Great Britain who—

(i)

was residing in a country or territory outside of the United Kingdom,

(ii)

left that country or territory when His Majesty’s Government—

(aa)

provided public information to advise British nationals to leave that country or territory immediately, or

(bb)

arranged the evacuation of British nationals from that country or territory,

(iii)

arrived in the United Kingdom in the first 26 weeks beginning on the date on which—

(aa)

the public information is issued, or

(bb)

the evacuation is started, and

(iv)

satisfies one of the following criteria—

(aa)

has leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971f2,

(bb)

has a right of abode in the United Kingdom within the meaning given in section 2 of the Immigration Act 1971f3, or

(cc)

does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Actf4, or

(q)

a person in Great Britain who, as part of a safe and legal humanitarian immigration route, has leave to enter or remain in the United Kingdom in accordance with the rules made under section 3(2) of the Immigration Act 1971 or leave on a discretionary basis outside of those rules.”.

4

In schedule 4 (capital disregards), after paragraph 30Lf1 insert—

“30M

Any payment of care leaver payment made under the Care Leaver Payment (Scotland) Regulations 2026f2, but only for a period of 52 weeks beginning with the date of receipt of the payment.”.

5

In regulation 48 (non-dependant deductions)f1—

(a)

in paragraph (1)—

(i)

in sub-paragraph (a) for “£15.95” substitute “£16.55”,

(ii)

in sub-paragraph (b) for “£5.35” substitute “£5.55”,

(b)

in paragraph (2)—

(i)

in sub-paragraph (a) for “£273.00” substitute “£286.00”,

(ii)

in sub-paragraph (b)—

(aa)

for “£273.00” substitute “£286.00”,

(bb)

for “£474.00” substitute “£497.00”,

(cc)

for “£10.55” substitute “£10.95”,

(iii)

in sub-paragraph (c)—

(aa)

for “£474.00” substitute “£497.00”,

(bb)

for “£586.00” substitute “£614.00”,

(cc)

for “£13.40” substitute “£13.90”.

6

In schedule 1 (applicable amount)f1—

(a)

in the table in paragraph 2—

(i)

in entry (1)(b) for “£244.40” substitute “£256.00”,

(ii)

in entry (2)(b) for “£366.00” substitute “£383.35”,

(iii)

in entry (4)(a) for “£366.00” substitute “£383.35”,

(iv)

in entry (4)(b) for “£121.60” substitute “£127.35”,

(b)

in the table in paragraph 3, for “£105.85” in both places where it occurs substitute “£109.85”,

(c)

in the table in paragraph 13—

(i)

in entries (1)(a) and (1)(b)(i) for “£82.90” substitute “£86.05”,

(ii)

in entry (1)(b)(ii) for “£165.80” substitute “£172.10”,

(iii)

in entry (2) for “£32.75” substitute “£33.99”,

(iv)

in entry (3) for “£81.37” substitute “£84.46”,

(v)

in entry (4) for “£46.40” substitute “£48.15”.

7

In schedule 5 (amount of alternative maximum council tax reduction)f1, in the table in paragraph 1—

(a)

in entry (b)(i) for “£269.00” substitute “£282.00”,

(b)

in entry (b)(ii)—

(i)

for “£269.00” substitute “£282.00”,

(ii)

for “£365.00” substitute “£383.00”.

8

The Council Tax Reduction (Scotland) Regulations 2021f1 are amended in accordance with regulations 9 to 15.

9

In regulation 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain)f1—

(a)

in paragraph (6) at the end of sub-paragraph (o) omit “or”,

(b)

after sub-paragraph (p) insert—

“(q)

a person in Great Britain who—

(i)

was residing in a country or territory outside of the United Kingdom,

(ii)

left that country or territory when His Majesty’s Government—

(aa)

provided public information to advise British nationals to leave that country or territory immediately, or

(bb)

arranged the evacuation of British nationals from that country or territory,

(iii)

arrived in the United Kingdom in the first 26 weeks beginning on the date on which—

(aa)

the public information is issued, or

(bb)

the evacuation is started, and

(iv)

satisfies one of the following criteria—

(aa)

has leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971f2,

(bb)

has a right of abode in the United Kingdom within the meaning given in section 2 of the Immigration Act 1971f3, or

(cc)

does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Actf4, or

(r)

a person in Great Britain who, as part of a safe and legal humanitarian immigration route, has leave to enter or remain in the United Kingdom in accordance with the rules made under section 3(2) of the Immigration Act 1971 or leave on a discretionary basis outside of those rules.”.

10

In schedule 4 (capital to be disregarded), in paragraph 24f1 —

(a)

at the end of sub-paragraph (e) insert “,”, and

(b)

after sub-paragraph (e) insert —

“(f)

care leaver payment given by virtue of the Care Leaver Payment (Scotland) Regulations 2026f2.”.

11

In regulation 42(4) (calculation of income on a weekly basis (applicants with an award of universal credit))f1—

(a)

in sub-paragraph (a) for “£280.00” substitute “£290.00”,

(b)

in sub-paragraph (b) for “£479.00” substitute “£497.00”.

12

In regulation 90 (non-dependant deductions)f1—

(a)

in paragraph (1)—

(i)

in sub-paragraph (a) for “£15.95” substitute “£16.55”,

(ii)

in sub-paragraph (b) for “£5.35” substitute “£5.55”,

(b)

in paragraph (2)—

(i)

in sub-paragraph (a) for “£273.00” substitute “£286.00”,

(ii)

in sub-paragraph (b)—

(aa)

for “£273.00” substitute “£286.00”,

(bb)

for “£474.00” substitute “£497.00”,

(cc)

for “£10.55” substitute “£10.95”,

(iii)

in sub-paragraph (c)—

(aa)

for “£474.00” substitute “£497.00”,

(bb)

for “£586.00” substitute “£614.00”,

(cc)

for “£13.40” substitute “£13.90”.

13

In regulation 98(2)(b) (transitional family premium)f1, for “£19.48” substitute “£20.22”.

14

In schedule 1 (applicable amount)f1—

(a)

in the table in paragraph 1—

(i)

for “£72.90” substitute “£75.65”,

(ii)

for “£92.05” in each place where it occurs substitute “£95.55”,

(iii)

for “£144.65” substitute “£150.15”,

(b)

in paragraph 2, for “£105.85” substitute “£109.85”,

(c)

in paragraph 3—

(i)

in sub-paragraph (a) for “£81.37” substitute “£84.46”,

(ii)

in sub-paragraph (b)—

(aa)

for “£81.37” substitute “£84.46”,

(bb)

for “£32.75” substitute “£33.99”,

(d)

in paragraph 4—

(i)

in sub-paragraph (a) for “£81.37” substitute “£84.46”,

(ii)

in sub-paragraph (b)—

(aa)

for “£81.37” substitute “£84.46”,

(bb)

for “£32.75” substitute “£33.99”,

(e)

in paragraph 4B—

(i)

in sub-paragraph (a) for “£81.37” substitute “£84.46”,

(ii)

in sub-paragraph (b)—

(aa)

for “£81.37” substitute “£84.46”,

(bb)

for “£32.75” substitute “£33.99”,

(f)

in paragraph 4C—

(i)

in sub-paragraph (a) for “£81.37” substitute “£84.46”,

(ii)

in sub-paragraph (b)—

(aa)

for “£81.37” substitute “£84.46”,

(bb)

for “£32.75” substitute “£33.99”,

(g)

in paragraph 4D—

(i)

in sub-paragraph (a) for “£81.37” substitute “£84.46”,

(ii)

in sub-paragraph (b)—

(aa)

for “£81.37” substitute “£84.46”,

(bb)

for “£32.75” substitute “£33.99”,

(h)

in paragraph 5(1), for “£46.40” substitute “£48.15”,

(i)

in the table in paragraph 17, in the entry commencing—

(i)

“Disabled child premium” for “£81.37” substitute “£84.46”,

(ii)

“Carer premium” for “£46.40” substitute “£48.15”,

(iii)

“Disability premium”—

(aa)

for “£43.20” substitute “£44.85”,

(bb)

for “£61.65” substitute “£64.00”,

(iv)

“Severe disability premium”—

(aa)

for “£82.90” in both places where it occurs substitute “£86.05”,

(bb)

for “£165.80” substitute “£172.10”,

(v)

“Enhanced disability premium”—

(aa)

for “£32.75” substitute “£33.99”,

(bb)

for “£21.20” substitute “£22.00”,

(cc)

for “£30.25” substitute “£31.40”,

(j)

in paragraph 23, for “£36.55” substitute “£37.95”,

(k)

in paragraph 24, for “£48.50” substitute “£50.35”.

15

In schedule 2 (amount of second adult rebate)f1, in the table in paragraph 1—

(a)

in entry (b)(i) for “£269.00” substitute “£282.00”,

(b)

in entry (b)(ii)—

(i)

for “£269.00” substitute “£282.00”,

(ii)

for “£365.00” substitute “£383.00”.

Signature

SHONA ROBISON

A member of the Scottish Government

St Andrew's House

Edinburgh

4th February 2026

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 (“the 2012 Regulations”) and the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).

Regulation 3 amends regulation 16 of the 2012 Regulations to add a new category of person who is not to be treated as “not being in Great Britain”. The effect is that a 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. These conditions are:

  1. (a)

    the person has been granted leave to enter or remain in the United Kingdom, has a right of abode in the United Kingdom, or does not require leave to enter or remain in the United Kingdom,

  2. (b)

    the person left a country or territory when advised to do so immediately by His Majesty’s Government public information or when evacuation of British nationals was arranged by His Majesty’s Government to leave that country or territory, and

  3. (c)

    the person arrived in the United Kingdom within the first 26 weeks of the start of the evacuation or issuing of the public information advising to leave that country or territory.

Regulation 4 amends schedule 4 of the 2012 Regulations to provide that payment of care leaver’s payment is to be disregarded in calculating an applicant’s capital for the purposes of working out entitlement to Council Tax Reduction. This applies only for a period of 52 weeks, starting with the date of receipt of payment.

Regulations 5 to 7 uprate figures used to calculate entitlement to council tax reduction in the 2012 Regulations.

Regulation 9 makes an equivalent amendment to regulation 16 of the 2021 Regulations to that made by regulation 3.

Regulation 10 makes an equivalent amendment to schedule 4 of the 2021 Regulations to that made by regulation 4.

Regulations 11 to 15 uprate figures used to calculate entitlement to council tax reduction in the 2021 Regulations.