{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2021/note",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-coronavirus-regulations-2021/note.json",
  "legislation": "ssi/2021/137",
  "legislation_title": "The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-amendment-no-3-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 persons eligible for working tax credits is to be disregarded, for the purposes of council tax reduction, in calculating a person's capital.\nThe payment is also to be disregarded as income for the purposes of such calculations under the Council Tax Reduction (Scotland) Regulations 2012. It would not be regarded as income in making such calculations under the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/137/note",
    "retrieved_at": "2026-10-28T20:56:35.065240+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."
}