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The Council Tax Reduction (Scotland) Regulations 2021

S.S.I. 2021/249 · Made 23 June 2021 · Extends to Scotland

Not fully up to date. 4 changes made by later legislation have not yet been written into this text, which is revised to 1 April 2026.

See the changes not yet applied
ProvisionChangeMade by
reg. 57(1)(b)(v)omittedCouncil Tax Reduction 2026 reg. 3(2)
reg. 75(1A)(b)substitutedCouncil Tax Reduction 2026 reg. 3(3)(a)
reg. 75(1A)(i)word omittedCouncil Tax Reduction 2026 reg. 3(3)(b)
reg. 75(1A)(k)insertedCouncil Tax Reduction 2026 reg. 3(3)(c)

Council Tax

Made 23rd June 2021

Laid before the Scottish Parliament 25th June 2021

Coming into force 1st April 2022

The Scottish Ministers make the following Regulations in exercise of the powers in sections 80 and 113(1) and (2), and paragraph 1 of schedule 2, of the Local Government Finance Act 1992f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1992 c.14. Section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and paragraph 7(3) of the schedule of S.I. 2013/388. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

Contents

  1. Part 1: General
  2. Chapter 1: General
  3. 1Citation and commencement
  4. Chapter 2: Application
  5. 2Years to which these Regulations apply
  6. 3Application
  7. Chapter 3: Interpretation
  8. 4Interpretation
  9. 5Couples
  10. 6Meaning of “young person”
  11. 7When a person is responsible for a child or young person
  12. 8Meaning of ”non-dependant”
  13. 9Occupation of a dwelling as a home
  14. 10Remunerative work
  15. 10AAward of Universal Credit
  16. Part 2: Families and households
  17. 11Entitlement of only one member of a family
  18. 12Membership of a household
  19. Part 3: Conditions of Entitlement to Council Tax Reduction
  20. Chapter 1: Entitlement to Council Tax Reduction
  21. 13Conditions of entitlement to council tax reduction
  22. 14Conditions of entitlement to council tax reduction – dwellings in bands E to H
  23. Chapter 2: Persons Not Entitled to Council Tax Reduction
  24. 15Persons not entitled to council tax reduction: absentees
  25. 16Persons not entitled to council tax reduction: persons treated as not being in Great Britain
  26. 17Persons treated as being in Great Britain
  27. 18Temporary absence from Great Britain
  28. 19Persons not entitled to council tax reduction: persons subject to immigration control
  29. 20Persons not entitled to council tax reduction: students
  30. Chapter 3: Over-entitlement
  31. 21Non-recovery of council tax arrears caused by official error
  32. Part 4: Procedural Matters
  33. Chapter 1: Applications
  34. 22Who may apply
  35. 23Written applications
  36. 24Applications: universal credit claimants
  37. 25Telephone applications
  38. 26Date on which an application is made
  39. 27Evidence and information
  40. 28Amendment of applications
  41. 29Withdrawal of applications
  42. 30Sending documents by electronic communication
  43. Chapter 2: Notification of change of circumstances
  44. 31Duty to notify changes of circumstances
  45. 32Alternative means of notifying changes of circumstances
  46. Chapter 3: Effective Date
  47. 33Date on which entitlement is to begin
  48. 34Date on which a change of circumstances is to take effect
  49. 34AChanges of circumstances in cases involving an award of universal credit
  50. Part 5: Applicable amount
  51. 35Applicable amount
  52. Part 6: Assessment of household income and capital
  53. Chapter 1: General
  54. 36Calculation of income and capital of members of applicant’s family
  55. 37Circumstances in which income and capital of a non-dependant is to be treated as applicant’s
  56. Chapter 2: Calculation of weekly income
  57. 38Calculation of income on a weekly basis (applicants with no award of universal credit)
  58. 39Average weekly employed earnings
  59. 40Average weekly earnings of self-employed earners
  60. 41Average weekly unearned income
  61. 41ACalculation of average weekly income from tax credits
  62. 42Calculation of income on a weekly basis (applicants with an award of universal credit)
  63. 43Calculation of average weekly income
  64. 44Meaning of “assessment period”
  65. Chapter 3: Earned income
  66. 45Meaning of “earned income”
  67. 46Meaning of other terms relating to earned income
  68. 47Calculation of earned income in an assessment period
  69. 48Surplus earnings
  70. 49Employed earnings (applicants with an award of universal credit)
  71. 50Employed earnings (applicants with no award of universal credit)
  72. 51Self-employed earnings
  73. 52Unused losses (applicants with an award of universal credit)
  74. 53Permitted expenses (applicants with an award of universal credit)
  75. 54Flat rate deductions for mileage and use of home and adjustment for personal use of business premises (applicants with an award of universal credit)
  76. 55Notional earned income
  77. 56Minimum income floor
  78. Chapter 4: Unearned income
  79. 57Meaning of “unearned income”
  80. 58Meaning of “retirement pension income”
  81. 59Person treated as having student income
  82. 60Calculation of student income – student loans and postgraduate master’s degree loans
  83. 61Calculation of student income – grants
  84. 62Calculation of student income for an assessment period
  85. 63Assumed yield from capital
  86. 64Unearned income calculated monthly
  87. 65Notional unearned income
  88. Chapter 5: Capital
  89. 66Capital limit
  90. 67What is included in capital?
  91. 68Jointly held capital
  92. 69Capital disregarded
  93. 70Valuation of capital
  94. 71Notional capital
  95. 72Diminishing notional capital (applicants with no award of universal credit)
  96. 73Diminishing notional capital (applicants with an award of universal credit)
  97. Chapter 6: Miscellaneous
  98. 74Compensation for personal injury
  99. 75Special schemes for compensation etc.
  100. 76Company analogous to a partnership or one person business
  101. Chapter 7: Childcare charges
  102. 77Treatment of childcare charges (applicants with no award of universal credit)
  103. 78Treatment of childcare charges (applicants with an award of universal credit)
  104. Part 7: Calculation of council tax reduction
  105. 79Maximum council tax reduction
  106. 80Extended council tax reduction
  107. 81Duration of period of entitlement to extended council tax reduction
  108. 82Amount of extended council tax reduction
  109. 83Extended council tax reduction: movers
  110. 84Relationship between council tax reduction and extended council tax reduction
  111. 85Extended council tax reduction (qualifying contributory benefits)
  112. 86Duration of extended council tax reduction (qualifying contributory benefits)
  113. 87Amount of extended council tax reduction (qualifying contributory benefits)
  114. 88Extended council tax reduction (qualifying contributory benefits: movers)
  115. 89Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)
  116. Part 8: Special Rules
  117. 90Non-dependant deductions
  118. 91Second adult rebate
  119. 92Residents of a dwelling to whom regulation 13(7) does not apply
  120. Part 9
  121. Chapter: Review and appeal
  122. 93Review of determination on an application
  123. 94Appeal against a determination on an application
  124. 95Panel to conduct further reviews Repealed
  125. 96Conduct of further reviews Repealed
  126. Part 10: Transitional, savings and consequential provisions, and revocations
  127. 97Transitional provision: applications
  128. 98Transitional family premium
  129. 99Transitional entitlement to the disability premium, etc.
  130. 100Transitional addition in accordance with Part 6 of schedule 1 of the 2012 Regulations
  131. 101Savings provisions
  132. 102Consequential amendments
  133. 103Revocations
  134. Signature
  135. Schedule 1: Applicable amount
  136. Part 1: Personal Allowances
  137. 1Paragraph 1
  138. Part 2: Children
  139. 2Paragraph 2
  140. 3Paragraph 3
  141. 4Paragraph 4
  142. 4AParagraph 4A
  143. 4BParagraph 4B
  144. 4CParagraph 4C
  145. 4DParagraph 4D
  146. Part 3: Carer Premium
  147. 5Paragraph 5
  148. 6Paragraph 6
  149. Part 4: Disability premiums
  150. 7Paragraph 7
  151. 8Paragraph 8
  152. 9Paragraph 9
  153. 10Paragraph 10
  154. 11Disability premium
  155. 12Additional condition for the disability premium
  156. 13Severe disability premium
  157. 14Enhanced disability premium
  158. 15Persons in receipt of concessionary payments
  159. 16Persons in receipt of benefit for another
  160. Part 5: Amounts of disability and carer premiums
  161. 17Paragraph 17
  162. Part 6: Work-related activity and support components
  163. 18Work-related activity and support components
  164. 19Work-related activity and support components
  165. 20Work-related activity and support components
  166. 21Work-related activity component
  167. 22Support component
  168. 23Amount of work-related activity component
  169. 24Amount of support component
  170. Schedule 2: Amount of second adult rebate
  171. 1Paragraph 1
  172. 2Paragraph 2
  173. 3Paragraph 3
  174. 4Paragraph 4
  175. Schedule 3: Sums to be disregarded in the calculation of earnings
  176. 1Paragraph 1
  177. 2Paragraph 2
  178. 3Paragraph 3
  179. 4Paragraph 4
  180. 5Paragraph 5
  181. 6Paragraph 6
  182. 7Paragraph 7
  183. 8Paragraph 8
  184. 9Paragraph 9
  185. 10Paragraph 10
  186. 11Paragraph 11
  187. 12Paragraph 12
  188. 13Paragraph 13
  189. 14Paragraph 14
  190. 15Paragraph 15
  191. 16Paragraph 16
  192. 17Paragraph 17
  193. Schedule 4: Capital to be disregarded
  194. Part 1: Premises
  195. 1Paragraph 1
  196. 2Paragraph 2
  197. 3Paragraph 3
  198. 4Paragraph 4
  199. 5Paragraph 5
  200. 6Paragraph 6
  201. 7Paragraph 7
  202. 7AParagraph 7A
  203. Part 2: Business assets
  204. 8Paragraph 8
  205. 9Paragraph 9
  206. Part 3: Value of contracts and rights etc.
  207. 10Paragraph 10
  208. 11Paragraph 11
  209. 12Paragraph 12
  210. 13Paragraph 13
  211. 14Paragraph 14
  212. Part 4: Amounts for special purposes
  213. 15Paragraph 15
  214. 16Paragraph 16
  215. 17Paragraph 17
  216. 18Paragraph 18
  217. Part 5: Payments
  218. 19Paragraph 19
  219. 20Paragraph 20
  220. 21Paragraph 21
  221. 22Paragraph 22
  222. 23Paragraph 23
  223. 24Paragraph 24
  224. 25Paragraph 25
  225. 26Paragraph 26
  226. 27Paragraph 27
  227. 28Paragraph 28
  228. 29Paragraph 29
  229. 30Paragraph 30
  230. 31Paragraph 31
  231. 32Paragraph 32
  232. 33Paragraph 33
  233. 34Paragraph 34
  234. 35Paragraph 35
  235. 36Paragraph 36
  236. 37Paragraph 37
  237. 38Paragraph 38 Repealed
  238. 39Paragraph 39
  239. 40Paragraph 40
  240. 41Paragraph 41 Repealed
  241. 42Paragraph 42 Repealed
  242. 43Paragraph 43
  243. 44Paragraph 44
  244. 45Paragraph 45
  245. Part 6: Second Adult Rebate
  246. 46Paragraph 46
  247. Schedule 5: Consequential amendments
  248. 1The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
  249. 2The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992
  250. 3The Council Tax (Reduction of Liability) (Scotland) Regulations 1994
  251. 4The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  252. 5The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012
  253. 6The Home Energy Assistance Scheme (Scotland) Regulations 2013
  254. 7The Social Security (Persons Required to Provide Information) Regulations 2013
  255. 8The Council Tax Reduction (Scotland) Amendment Regulations 2016
  256. 9The Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020
  257. Schedule 6Revocations
  258. Explanatory note