# The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026, Regulation 9


In regulation 16 (persons not entitled to council tax reduction: persons treated as not being in Great Britain)—
(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 1971,
(bb) has a right of abode in the United Kingdom within the meaning given in section 2 of the Immigration Act 1971, or
(cc) does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act, 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.”.

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Source: https://www.legislation.gov.uk/ssi/2026/56/regulation/9 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-miscellaneous-amendment-scotland-regulations-2026/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.