{
  "url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2026/regulation-5",
  "json_url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2026/regulation-5.json",
  "legislation": "ssi/2026/56",
  "legislation_title": "The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2026",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "In regulation 48 (non-dependant deductions)—\n(a) in paragraph (1)—\n(i) in sub-paragraph (a) for “£15.95” substitute “£16.55”,\n(ii) in sub-paragraph (b) for “£5.35” substitute “£5.55”,\n(b) in paragraph (2)—\n(i) in sub-paragraph (a) for “£273.00” substitute “£286.00”,\n(ii) in sub-paragraph (b)—\n(aa) for “£273.00” substitute “£286.00”,\n(bb) for “£474.00” substitute “£497.00”,\n(cc) for “£10.55” substitute “£10.95”,\n(iii) in sub-paragraph (c)—\n(aa) for “£474.00” substitute “£497.00”,\n(bb) for “£586.00” substitute “£614.00”,\n(cc) for “£13.40” substitute “£13.90”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 48 was relevantly amended by S.S.I. 2025/24."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/56/regulation/5",
    "retrieved_at": "2026-10-28T20:31:38.166698+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."
}