{
  "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012",
  "json_url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012.json",
  "id": "ssi/2012/319",
  "title": "The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012",
  "short_title": "Council Tax Reduction (State Pension Credit) 2012",
  "long_title": "These Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have reached the qualifying age for state pension credit. (The Council Tax Reduction (Scotland) Regulations 2012 provides for a reduction in liability for council tax for persons who have not reached the qualifying age for state pension credit.)",
  "citation": "S.S.I. 2012/319",
  "type": "ssi",
  "year": "2012",
  "number": "319",
  "version": "current",
  "date": "2012-11-21",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "S",
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-2",
      "extent": "S",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Non-dependants",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Young persons",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-4",
      "extent": "S",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Occupation of a dwelling as a home",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-5",
      "extent": "S",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Remunerative work",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-6",
      "extent": "S",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Families",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Entitlement of only one member of a family",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Couples: polygamous marriages",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Applicant in receipt of income-related benefit",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Responsibility for another person",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Membership of a household",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Application of the Regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Application",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Prescribed years",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Entitlement to council tax reduction",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
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      "heading": "Conditions of entitlement to council tax reduction",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-14",
      "extent": "S",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/14A",
      "kind": "regulation",
      "number": "14A",
      "heading": "Conditions of entitlement to council tax reduction – dwellings in bands E to H",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-14A",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Persons not entitled to council tax reduction: absentees",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "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-state-pension-credit-scotland-regulations-2012/regulation-16",
      "extent": "S",
      "status": null,
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    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Persons treated as being in Great Britain",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Temporary absence from Great Britain",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "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-state-pension-credit-scotland-regulations-2012/regulation-19",
      "extent": "S",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/19A",
      "kind": "regulation",
      "number": "19A",
      "heading": "Non-recovery of council tax arrears caused by official error",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-19A",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Applicable amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Applicable amount",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-20",
      "extent": "S",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Income and capital",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Calculation of income and capital of members of applicant's family and of a polygamous marriage",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-21",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Circumstances in which capital and income of non-dependant is to be treated as applicant's",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-22",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/6/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Income and capital",
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      "extent": null,
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    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Calculation of income and capital",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-23",
      "extent": null,
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    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Applicant in receipt of guarantee credit",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-24",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/2"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Calculation of income in savings credit only cases",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-25",
      "extent": null,
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    },
    {
      "path": "regulation/26",
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      "number": "26",
      "heading": "Calculation of income and capital where state pension credit is not payable",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-26",
      "extent": null,
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    {
      "path": "regulation/27",
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      "number": "27",
      "heading": "Meaning of “income”",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-27",
      "extent": "S",
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    {
      "path": "regulation/28",
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      "number": "28",
      "heading": "Calculation of income on a weekly basis",
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      "extent": "S",
      "status": null,
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    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Treatment of child care charges",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-29",
      "extent": "S",
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    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Calculation of average weekly income from ... tax credits",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-30",
      "extent": null,
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    {
      "path": "regulation/31",
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      "heading": "Calculation of weekly income",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-31",
      "extent": null,
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    },
    {
      "path": "part/6/chapter/3",
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      "heading": "Employed earners",
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    {
      "path": "regulation/32",
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      "heading": "Earnings of employed earners",
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      "extent": "S",
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    },
    {
      "path": "regulation/33",
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      "heading": "Calculation of net earnings of employed earners",
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      "extent": "S",
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    {
      "path": "part/6/chapter/4",
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      "heading": "Self-employed earners",
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    },
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      "path": "regulation/34",
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      "heading": "Calculation of earnings of self-employed earners",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-34",
      "extent": null,
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    },
    {
      "path": "regulation/35",
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      "heading": "Earnings of self-employed earners",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-35",
      "extent": "S",
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Calculation of net profit of self-employed earners",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-36",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "regulation/37",
      "kind": "regulation",
      "number": "37",
      "heading": "Deduction of tax and contributions of self-employed earners",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-37",
      "extent": "S",
      "status": null,
      "parent": "part/6/chapter/4"
    },
    {
      "path": "part/6/chapter/5",
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      "heading": "Other income",
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    },
    {
      "path": "regulation/38",
      "kind": "regulation",
      "number": "38",
      "heading": "Notional income",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-38",
      "extent": "S",
      "status": null,
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    },
    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Income paid to third parties",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-39",
      "extent": null,
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      "parent": "part/6/chapter/5"
    },
    {
      "path": "part/6/chapter/6",
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      "number": "6",
      "heading": "Capital",
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      "extent": null,
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      "parent": "part/6"
    },
    {
      "path": "regulation/40",
      "kind": "regulation",
      "number": "40",
      "heading": "Capital limit",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-40",
      "extent": null,
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      "path": "regulation/41",
      "kind": "regulation",
      "number": "41",
      "heading": "Calculation of capital",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-41",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "regulation/42",
      "kind": "regulation",
      "number": "42",
      "heading": "Calculation of capital in the United Kingdom",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-42",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "regulation/43",
      "kind": "regulation",
      "number": "43",
      "heading": "Calculation of capital outside the United Kingdom",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-43",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "regulation/44",
      "kind": "regulation",
      "number": "44",
      "heading": "Notional capital",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-44",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Diminishing notional capital",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-45",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "regulation/46",
      "kind": "regulation",
      "number": "46",
      "heading": "Capital jointly held",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-46",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/6"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Amount of reduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Maximum council tax reduction",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-47",
      "extent": "S",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Non-dependant deductions",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-48",
      "extent": "S",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Extended council tax reduction (qualifying contributory benefits)",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-49",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
      "number": "50",
      "heading": "Duration of period of entitlement to extended council tax reduction (qualifying contributory benefits)",
      "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/regulation-50",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/51",
      "kind": "regulation",
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