# The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021

S.S.I. 2021/12 · made 12 January 2021 · revised to 3 November 2022

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.

PDFs: Printed copy https://openlegislation.uk/council-tax-reduction-scotland-amendment-coronavirus-regulations-2021/pdf/ssi_20210012_en.pdf; Policy Note https://openlegislation.uk/council-tax-reduction-scotland-amendment-coronavirus-regulations-2021/pdf/ssipn_20210012_en.pdf

## Introductory text

Council Tax
Made 12th January 2021
Laid before the Scottish Parliament 14th January 2021
Coming into force 25th February 2021
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 and all other powers enabling them to do so.

## 1 Citation and commencement

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 Amendment of the Council Tax Reduction (Scotland) Regulations 2012

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 4 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 6 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 7 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 8 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 9 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 10 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 11 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 12 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Signature

KATE FORBES
A member of the Scottish Government
St Andrew's House,
Edinburgh

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.
They provide that a one-off £500 payment that is to be made to Scotland's NHS and social care workers is to be disregarded, for the purposes of council tax reduction, in calculating a person's income and capital.

---
Source: https://www.legislation.gov.uk/ssi/2021/12 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-coronavirus-regulations-2021
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.