# The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2023, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make amendments to the Council Tax Reduction (Scotland) Regulations 2021 (“the 2021 Regulations”).
Regulation 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.

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Source: https://www.legislation.gov.uk/ssi/2023/197/note (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-2-regulations-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.