# The Council Tax Reduction (Scotland) Amendment ( No. 2) Regulations 2016, Regulation 13


In regulation 47 (maximum council tax reduction)—
(a) in paragraph (1), after “and (3),” insert “for the purposes of regulation 14”;
(b) after paragraph (1), insert—
“(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—
A−ACBless any deductions in respect of non-dependants which fall to be made under regulation 48.
(1B) In paragraph (1A)—
(a) A and B have the same meanings as in paragraph (1); and
(b) C is—
(i) 1.075 if the relevant dwelling is in valuation band E;
(ii) 1.125 if the relevant dwelling is in valuation band F;
(iii) 1.175 if the relevant dwelling is in valuation band G;
(iv) 1.225 if the relevant dwelling is in valuation band H.”; and
(c) in paragraph (2), after “paragraph (1)” insert “or (1A)”.

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Source: https://www.legislation.gov.uk/ssi/2016/253/regulation/13 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2016/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.