{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-coronavirus-regulations-2021/note",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-coronavirus-regulations-2021/note.json",
  "legislation": "ssi/2021/12",
  "legislation_title": "The Council Tax Reduction (Scotland) Amendment (Coronavirus) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-coronavirus-regulations-2021",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.\nThey 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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/12/note",
    "retrieved_at": "2026-10-28T20:58:07.334805+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."
}