# The Council Tax Reduction (Scotland) Regulations 2021, Regulation 19: Persons not entitled to council tax reduction: persons subject to immigration control

Extent: S

(1) A person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day a person subject to immigration control.
(2) In paragraph (1) “a person subject to immigration control” has the meaning given in section 115(9) of the Immigration and Asylum Act 1999, but does not include a person who is—
(a) a national of a state which has ratified the European Convention on Social and Medical Assistance (done in Paris on 11 December 1953) or a state which has ratified the Council of Europe Social Charter (signed in Turin on 18 October 1961), and
(b) lawfully present in the United Kingdom.

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Source: https://www.legislation.gov.uk/ssi/2021/249/regulation/19 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.