{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-1/paragraph-1.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": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The amount specified in column (2) below in respect of each person or couple specified in column (1) (or where a person falls within two categories in column (1), the higher of those amounts) is the amount specified for the purposes of regulation 35(a) (applicable amount)—\nColumn (1)\nColumn (2)\nPerson or couple\nAmount\nA single applicant aged under 25, where no child premium is included under regulation 35(b) and paragraph (2).\n£75.65\nA single applicant aged 25 or over, where no child premium is included under regulation 35(b) and paragraph (2).\n£95.55\nA lone parent.\n£95.55\nA single applicant who is entitled to main phase employment and support allowance or who has an award of universal credit and has limited capability for work under regulation 39(1) of the 2013 Regulations or limited capability for work and work-related activity under regulation 40(1) of the 2013 Regulations.\n£95.55\nA couple.\n£150.15\n(2) For the purposes of sub-paragraph (1) an applicant is entitled to main phase employment and support allowance if either of paragraphs 18 or 19 (components) is satisfied in relation to the applicant.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in sch. 1 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sum in sch. 1 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 1(1) table substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sum in sch. 1 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(a)(iii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 1 in force at 1.4.2022, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/1",
    "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."
}