{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2016/regulation-13",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2016/regulation-13.json",
  "legislation": "ssi/2016/253",
  "legislation_title": "The Council Tax Reduction (Scotland) Amendment ( No. 2) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2016",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": null,
  "text": "In regulation 47 (maximum council tax reduction)—\n(a) in paragraph (1), after “and (3),” insert “for the purposes of regulation 14”;\n(b) after paragraph (1), insert—\n“(1A) Subject to paragraphs (2) and (3), for the purposes of regulation 14A the amount of a person’s maximum council tax reduction in respect of a day for which the person is liable to pay council tax is 100% of the amount—\nA−ACBless any deductions in respect of non-dependants which fall to be made under regulation 48.\n(1B) In paragraph (1A)—\n(a) A and B have the same meanings as in paragraph (1); and\n(b) C is—\n(i) 1.075 if the relevant dwelling is in valuation band E;\n(ii) 1.125 if the relevant dwelling is in valuation band F;\n(iii) 1.175 if the relevant dwelling is in valuation band G;\n(iv) 1.225 if the relevant dwelling is in valuation band H.”; and\n(c) in paragraph (2), after “paragraph (1)” insert “or (1A)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 1.4.2017, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/253/regulation/13",
    "retrieved_at": "2026-10-28T21:22:56.392773+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."
}