{ "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021", "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021.json", "id": "ssi/2021/249", "title": "The Council Tax Reduction (Scotland) Regulations 2021", "short_title": "Council Tax Reduction 2021", "long_title": "These Regulations make provision for a reduction in liability to council tax (“council tax reduction”) from 1 April 2022 for a person who has not reached pensionable age, or who has reached that age where they or their partner are in receipt of specified social security benefits (see regulation 3). Provision relating to council tax reduction for other persons who have reached pensionable age was made by the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.", "citation": "S.S.I. 2021/249", "type": "ssi", "year": "2021", "number": "249", "version": "current", "date": "2021-06-23", "revised": true, "valid_from": "2026-04-01", "extent": "S", "unapplied_effects": 4, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/introduction", "extent": "S", "status": null, "parent": null }, { "path": "part/1", "kind": "part", "number": "1", "heading": "General", "url": null, "extent": "S", "status": null, "parent": null }, { "path": "part/1/chapter/1", "kind": "chapter", "number": "1", "heading": "General", "url": null, "extent": "S", "status": null, "parent": "part/1" }, { "path": "regulation/1", "kind": "regulation", "number": "1", "heading": "Citation and commencement", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-1", "extent": "S", "status": null, "parent": "part/1/chapter/1" }, { "path": "part/1/chapter/2", "kind": "chapter", "number": "2", "heading": "Application", "url": null, "extent": "S", "status": null, "parent": "part/1" }, { "path": "regulation/2", "kind": "regulation", "number": "2", "heading": "Years to which these Regulations apply", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-2", "extent": "S", "status": null, "parent": "part/1/chapter/2" }, { "path": "regulation/3", "kind": "regulation", "number": "3", "heading": "Application", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-3", "extent": "S", "status": null, "parent": "part/1/chapter/2" }, { "path": "part/1/chapter/3", "kind": "chapter", "number": "3", "heading": "Interpretation", "url": null, "extent": "S", "status": null, "parent": "part/1" }, { "path": "regulation/4", "kind": "regulation", "number": "4", "heading": "Interpretation", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-4", "extent": "S", "status": null, "parent": "part/1/chapter/3" }, { "path": "regulation/5", "kind": "regulation", "number": "5", "heading": "Couples", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-5", "extent": "S", "status": null, "parent": "part/1/chapter/3" }, { "path": "regulation/6", "kind": "regulation", "number": "6", "heading": "Meaning of “young person”", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-6", "extent": "S", "status": null, "parent": "part/1/chapter/3" }, { "path": "regulation/7", "kind": "regulation", "number": "7", "heading": "When a person is responsible for a child or young person", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-7", "extent": "S", "status": null, "parent": "part/1/chapter/3" }, { "path": "regulation/8", "kind": "regulation", "number": "8", "heading": "Meaning of ”non-dependant”", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-8", "extent": "S", "status": null, "parent": "part/1/chapter/3" }, { "path": "regulation/9", "kind": "regulation", "number": "9", "heading": "Occupation of a dwelling as a home", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-9", "extent": "S", "status": null, "parent": "part/1/chapter/3" }, { "path": "regulation/10", "kind": "regulation", "number": "10", "heading": "Remunerative work", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-10", "extent": "S", "status": null, "parent": "part/1/chapter/3" }, { "path": "regulation/10A", "kind": "regulation", "number": "10A", "heading": "Award of Universal Credit", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-10A", "extent": null, "status": null, "parent": "part/1/chapter/3" }, { "path": "part/2", "kind": "part", "number": "2", "heading": "Families and households", "url": null, "extent": "S", "status": null, "parent": null }, { "path": "regulation/11", "kind": "regulation", "number": "11", "heading": "Entitlement of only one member of a family", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-11", "extent": "S", "status": null, "parent": "part/2" }, { "path": "regulation/12", "kind": "regulation", "number": "12", "heading": "Membership of a household", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-12", "extent": "S", "status": null, "parent": "part/2" }, { "path": "part/3", "kind": "part", "number": "3", "heading": "Conditions of Entitlement to Council Tax Reduction", "url": null, "extent": "S", "status": null, "parent": null }, { "path": "part/3/chapter/1", "kind": "chapter", "number": "1", "heading": "Entitlement to Council Tax Reduction", "url": null, "extent": "S", "status": null, "parent": "part/3" }, { "path": "regulation/13", "kind": "regulation", "number": "13", "heading": "Conditions of entitlement to council tax reduction", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-13", "extent": "S", "status": null, "parent": "part/3/chapter/1" }, { "path": "regulation/14", "kind": "regulation", "number": "14", "heading": "Conditions of entitlement to council tax reduction – dwellings in bands E to H", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-14", "extent": "S", "status": null, "parent": "part/3/chapter/1" }, { "path": "part/3/chapter/2", "kind": "chapter", "number": "2", "heading": "Persons Not Entitled to Council Tax Reduction", "url": null, "extent": "S", "status": null, "parent": "part/3" }, { "path": "regulation/15", "kind": "regulation", "number": "15", "heading": "Persons not entitled to council tax reduction: absentees", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-15", "extent": "S", "status": null, "parent": "part/3/chapter/2" }, { "path": "regulation/16", "kind": "regulation", "number": "16", "heading": "Persons not entitled to council tax reduction: persons treated as not being in Great Britain", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-16", "extent": "S", "status": null, "parent": "part/3/chapter/2" }, { "path": "regulation/17", "kind": "regulation", "number": "17", "heading": "Persons treated as being in Great Britain", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-17", "extent": "S", "status": null, "parent": "part/3/chapter/2" }, { "path": "regulation/18", "kind": "regulation", "number": "18", "heading": "Temporary absence from Great Britain", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-18", "extent": "S", "status": null, "parent": "part/3/chapter/2" }, { "path": "regulation/19", "kind": "regulation", "number": "19", "heading": "Persons not entitled to council tax reduction: persons subject to immigration control", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-19", "extent": "S", "status": null, "parent": "part/3/chapter/2" }, { "path": "regulation/20", "kind": "regulation", "number": "20", "heading": "Persons not entitled to council tax reduction: students", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-20", "extent": "S", "status": null, "parent": "part/3/chapter/2" }, { "path": "part/3/chapter/3", "kind": "chapter", "number": "3", "heading": "Over-entitlement", "url": null, "extent": "S", "status": null, "parent": "part/3" }, { "path": "regulation/21", "kind": "regulation", "number": "21", "heading": "Non-recovery of council tax arrears caused by official error", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-21", "extent": "S", "status": null, "parent": "part/3/chapter/3" }, { "path": "part/4", "kind": "part", "number": "4", "heading": "Procedural Matters", "url": null, "extent": "S", "status": null, "parent": null }, { "path": "part/4/chapter/1", "kind": "chapter", "number": "1", "heading": "Applications", "url": null, "extent": "S", "status": null, "parent": "part/4" }, { "path": "regulation/22", "kind": "regulation", "number": "22", "heading": "Who may apply", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-22", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/23", "kind": "regulation", "number": "23", "heading": "Written applications", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-23", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/24", "kind": "regulation", "number": "24", "heading": "Applications: universal credit claimants", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-24", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/25", "kind": "regulation", "number": "25", "heading": "Telephone applications", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-25", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/26", "kind": "regulation", "number": "26", "heading": "Date on which an application is made", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-26", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/27", "kind": "regulation", "number": "27", "heading": "Evidence and information", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-27", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/28", "kind": "regulation", "number": "28", "heading": "Amendment of applications", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-28", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/29", "kind": "regulation", "number": "29", "heading": "Withdrawal of applications", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-29", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "regulation/30", "kind": "regulation", "number": "30", "heading": "Sending documents by electronic communication", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-30", "extent": "S", "status": null, "parent": "part/4/chapter/1" }, { "path": "part/4/chapter/2", "kind": "chapter", "number": "2", "heading": "Notification of change of circumstances", "url": null, "extent": "S", "status": null, "parent": "part/4" }, { "path": "regulation/31", "kind": "regulation", "number": "31", "heading": "Duty to notify changes of circumstances", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-31", "extent": "S", "status": null, "parent": "part/4/chapter/2" }, { "path": "regulation/32", "kind": "regulation", "number": "32", "heading": "Alternative means of notifying changes of circumstances", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-32", "extent": "S", "status": null, "parent": "part/4/chapter/2" }, { "path": "part/4/chapter/3", "kind": "chapter", "number": "3", "heading": "Effective Date", "url": null, "extent": "S", "status": null, "parent": "part/4" }, { "path": "regulation/33", "kind": "regulation", "number": "33", "heading": "Date on which entitlement is to begin", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-33", "extent": "S", "status": null, "parent": "part/4/chapter/3" }, { "path": "regulation/34", "kind": "regulation", "number": "34", "heading": "Date on which a change of circumstances is to take effect", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-34", "extent": "S", "status": null, "parent": "part/4/chapter/3" }, { "path": "regulation/34A", "kind": "regulation", "number": "34A", "heading": "Changes of circumstances in cases involving an award of universal credit", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-34A", "extent": null, "status": null, "parent": "part/4/chapter/3" }, { "path": "part/5", "kind": "part", "number": "5", "heading": "Applicable amount", "url": null, "extent": "S", "status": null, "parent": null }, { "path": "regulation/35", "kind": "regulation", "number": "35", "heading": "Applicable amount", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-35", "extent": "S", "status": null, "parent": "part/5" }, { "path": "part/6", "kind": "part", "number": "6", "heading": "Assessment of household income and capital", "url": null, "extent": "S", "status": null, "parent": null }, { "path": "part/6/chapter/1", "kind": "chapter", "number": "1", "heading": "General", "url": null, "extent": "S", "status": null, "parent": "part/6" }, { "path": "regulation/36", "kind": "regulation", "number": "36", "heading": "Calculation of income and capital of members of applicant’s family", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-36", "extent": "S", "status": null, "parent": "part/6/chapter/1" }, { "path": "regulation/37", "kind": "regulation", "number": "37", "heading": "Circumstances in which income and capital of a non-dependant is to be treated as applicant’s", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-37", "extent": "S", "status": null, "parent": "part/6/chapter/1" }, { "path": "part/6/chapter/2", "kind": "chapter", "number": "2", "heading": "Calculation of weekly income", "url": null, "extent": "S", "status": null, "parent": "part/6" }, { "path": "regulation/38", "kind": "regulation", "number": "38", "heading": "Calculation of income on a weekly basis (applicants with no award of universal credit)", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-38", "extent": "S", "status": null, "parent": "part/6/chapter/2" }, { "path": "regulation/39", "kind": "regulation", "number": "39", "heading": "Average weekly employed earnings", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-39", "extent": "S", "status": null, "parent": "part/6/chapter/2" }, { "path": "regulation/40", "kind": "regulation", "number": "40", "heading": "Average weekly earnings of self-employed earners", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-40", "extent": "S", "status": null, "parent": "part/6/chapter/2" }, { "path": "regulation/41", "kind": "regulation", "number": "41", "heading": "Average weekly unearned income", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-41", "extent": "S", "status": null, "parent": "part/6/chapter/2" }, { "path": "regulation/41A", "kind": "regulation", "number": "41A", "heading": "Calculation of average weekly income from tax credits", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-41A", "extent": null, "status": null, "parent": "part/6/chapter/2" }, { "path": "regulation/42", "kind": "regulation", "number": "42", "heading": "Calculation of income on a weekly basis (applicants with an award of universal credit)", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-42", "extent": "S", "status": null, "parent": "part/6/chapter/2" }, { "path": "regulation/43", "kind": "regulation", "number": "43", "heading": "Calculation of average weekly income", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-43", "extent": "S", "status": null, "parent": "part/6/chapter/2" }, { "path": "regulation/44", "kind": "regulation", "number": "44", "heading": "Meaning of “assessment period”", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-44", "extent": "S", "status": null, "parent": "part/6/chapter/2" }, { "path": "part/6/chapter/3", "kind": "chapter", "number": "3", "heading": "Earned income", "url": null, "extent": "S", "status": null, "parent": "part/6" }, { "path": "regulation/45", "kind": "regulation", "number": "45", "heading": "Meaning of “earned income”", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-45", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/46", "kind": "regulation", "number": "46", "heading": "Meaning of other terms relating to earned income", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-46", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/47", "kind": "regulation", "number": "47", "heading": "Calculation of earned income in an assessment period", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-47", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/48", "kind": "regulation", "number": "48", "heading": "Surplus earnings", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-48", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/49", "kind": "regulation", "number": "49", "heading": "Employed earnings (applicants with an award of universal credit)", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-49", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/50", "kind": "regulation", "number": "50", "heading": "Employed earnings (applicants with no award of universal credit)", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-50", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/51", "kind": "regulation", "number": "51", "heading": "Self-employed earnings", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-51", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/52", "kind": "regulation", "number": "52", "heading": "Unused losses (applicants with an award of universal credit)", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-52", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/53", "kind": "regulation", "number": "53", "heading": "Permitted expenses (applicants with an award of universal credit)", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-53", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/54", "kind": "regulation", "number": "54", "heading": "Flat rate deductions for mileage and use of home and adjustment for personal use of business premises (applicants with an award of universal credit)", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-54", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/55", "kind": "regulation", "number": "55", "heading": "Notional earned income", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-55", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "regulation/56", "kind": "regulation", "number": "56", "heading": "Minimum income floor", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-56", "extent": "S", "status": null, "parent": "part/6/chapter/3" }, { "path": "part/6/chapter/4", "kind": "chapter", "number": "4", "heading": "Unearned income", "url": null, "extent": "S", "status": null, "parent": "part/6" }, { "path": "regulation/57", "kind": "regulation", "number": "57", "heading": "Meaning of “unearned income”", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-57", "extent": "S", "status": null, "parent": "part/6/chapter/4" }, { "path": "regulation/58", "kind": "regulation", "number": "58", "heading": "Meaning of “retirement pension income”", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-58", "extent": "S", "status": null, "parent": "part/6/chapter/4" }, { "path": "regulation/59", "kind": "regulation", "number": "59", "heading": "Person treated as having student income", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-59", "extent": "S", "status": null, "parent": "part/6/chapter/4" }, { "path": "regulation/60", "kind": "regulation", "number": "60", "heading": "Calculation of student income – student loans and postgraduate master’s degree loans", "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-60", "extent": "S", "status": null, "parent": "part/6/chapter/4" }, { "path": "regulation/61", "kind": "regulation", "number": "61", "heading": "Calculation of student income – 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