{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2023/note",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2023/note.json",
  "legislation": "ssi/2023/197",
  "legislation_title": "The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make amendments to the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).\nRegulation 2 amends regulation 42 of the 2021 Regulations to increase the maximum deduction that may be made, in respect of relevant childcare charges, when calculating the income of a council tax applicant who has an award of Universal Credit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2023/197/note",
    "retrieved_at": "2026-10-28T20:44:44.583783+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."
}