{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/introduction.json",
  "legislation": "ssi/2021/249",
  "legislation_title": "The Council Tax Reduction (Scotland) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Tax\nMade 23rd June 2021\nLaid before the Scottish Parliament 25th June 2021\nComing into force 1st April 2022\nThe 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 1992 and all other powers enabling them to do so.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/249/introduction",
    "retrieved_at": "2026-10-28T20:55:10.625954+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."
}