# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026, Regulation 5


In regulation 48 (non-dependant deductions)—
(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”.

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Source: https://www.legislation.gov.uk/ssi/2026/56/regulation/5 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.