Schedule 4 Capital disregards Scotland Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: sch. 4 para. 16(1I)(1J) inserted by Council Tax Reduction 2026 reg. 2(5) 1Capital to be disregarded 2Capital not to be treated as income under regulation 27(2) ← Paragraph 24 Schedule 4 Paragraph 1 →