# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026, Note: 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:
(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,
(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
(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.

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Source: https://www.legislation.gov.uk/ssi/2026/56/note (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.