# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026, Regulation 14


In schedule 1 (applicable amount)—
(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”.

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Source: https://www.legislation.gov.uk/ssi/2026/56/regulation/14 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2026/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.