Scottish Statutory Instrument
2021
United Kingdom
The Council Tax Reduction (Scotland) Regulations 2021
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 105 other Schedules — structural / supplementary
For the purposes of this Part of this schedule, once...
Disability premium
Additional condition for the disability premium
Severe disability premium
Enhanced disability premium
Persons in receipt of concessionary payments
Persons in receipt of benefit for another
The premiums referred to in regulation 35(e) and Parts 2...
Work-related activity and support components
(1) Subject to paragraph 20, the applicant is entitled to...
The amount specified for the purposes of regulation 35(b) (the...
(1) The applicant has no entitlement under paragraph 21 or...
Work-related activity component
Support component
Amount of work-related activity component
Amount of support component
Where neither the applicant nor the applicant’s partner, nor the...
Subject to paragraphs 4C and 4D, where the applicant or...
Subject to paragraphs 4C and 4D, where —
The additional amount is— (a) the disabled child premium of...
Where the applicant or the applicant’s partner (or the couple...
Where the applicant or the applicant’s partner (or the couple...
(1) Subject to sub-paragraphs (2) to (9), the amount specified...
(1) For the purposes of regulation 35(d) and Part 3...
Except as provided in paragraph 8, a disability premium specified...
Subject to paragraph 9, where an applicant satisfies the conditions...
The following premiums, namely— (a) a severe disability premium to...
Subject to paragraphs 2 and 3, the second adult rebate...
In determining a second adult’s gross income for the purposes...
Where there are two or more second adults residing with...
In this schedule— “council tax due in respect of that...
In the case of an applicant who has been engaged...
Where the applicant is a person whose earnings are calculated...
In a case to which none of paragraphs 4 to...
(1) Where— (a) the applicant (or if the applicant is...
Any earnings derived from employment which are payable in a...
Where a payment of earnings is made in a currency...
(1) In a case where the applicant’s earnings are calculated...
Where the applicant is a qualifying income-related benefit claimant, the...
Any earnings of a child or young person.
In the case of an applicant who, before the first...
In the case of an applicant who has been engaged...
(1) In a case to which this paragraph applies and...
In a case where the applicant is a lone parent,...
(1) In a case to which neither paragraph 4 nor...
Where the carer premium is awarded in respect of an...
In a case where paragraphs 4, 6, 7 and 9...
(1) In a case where paragraphs 4, 5, 6 and...
The dwelling together with any garage, garden and outbuildings, normally...
The value of any policy of life insurance.
(1) The value of any right to receive a pension...
(1) The value of a funeral plan contract.
The value of the right to receive any income under...
The value of the right to receive any earnings which...
An amount deposited with a housing association as a condition...
An amount received within the past 6 months which is...
An amount received under an insurance policy within the past...
An amount received within the past 6 months that is...
A payment made within the past 52 weeks under Part...
Premises occupied by a close relative of a person as...
(1) A payment made within the past 52 weeks by...
(1) A payment received within the past 52 weeks by...
A payment to a person by virtue of being a...
(1) A payment made within the past 52 weeks of...
Any assistance under the 2018 Act falling within the following...
Any assistance under the 2018 Act falling within the following...
Any crisis payment made for the purpose of meeting an...
Any refund of tax which falls to be deducted under...
Any payment in consequence of a reduction of council tax...
(1) Any payment or repayment made— (a) under regulation 3,...
Premises occupied by a person’s former partner as their home...
Any payment made to those persons entitled to receive benefits...
(1) Any payment made by the Scottish Ministers or the...
Any payment made by a local authority under section 3...
Any sum of capital acquired by a person who is...
(1) Any payment— (a) by way of an education maintenance...
Any payment made to the applicant under Regulations made under...
Any payment made to the applicant under Regulations made under...
Any payment made under or by the Thalidomide Trust.
Any payment or interest on a payment made under, or...
Any payment made pursuant to section 2 of the Enterprise...
(1) Premises that a person intends to occupy as their...
Any discretionary housing payment paid pursuant to regulation 2(1) of...
Any ex gratia payment made at the discretion of the...
Any redress payment made under Part 4 of the Redress...
Any payment made in connection with the provision of accommodation...
Any payment made under section 1(2) or section 4(1) or...
Any payment of a widowed parent’s allowance made under section...
(1) Subject to sub-paragraph (2), where the applicant satisfies the...
Premises that a person has ceased to occupy as their...
Premises that a person is taking reasonable steps to dispose...
Any future interest in property of any kind, other than...
(1) Any payment of a sports award for a period...
Assets which are used wholly or mainly for the purposes...
Assets which were used wholly or mainly for a trade,...
The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992
The Council Tax (Reduction of Liability) (Scotland) Regulations 1994
The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012
The Home Energy Assistance Scheme (Scotland) Regulations 2013
The Social Security (Persons Required to Provide Information) Regulations 2013
The Council Tax Reduction (Scotland) Amendment Regulations 2016
The Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020
Browse 106 other sections — procedural / definitional / commencement
Citation and commencement
Years to which these Regulations apply
Application
Interpretation
Couples
Meaning of “young person”
When a person is responsible for a child or young person
Meaning of ”non-dependant”
Occupation of a dwelling as a home
Remunerative work
Award of Universal Credit
Entitlement of only one member of a family
Membership of a household
Conditions of entitlement to council tax reduction
Conditions of entitlement to council tax reduction – dwellings in bands E to H
Persons not entitled to council tax reduction: absentees
Persons not entitled to council tax reduction: persons treated as not being in Great Britain
Persons treated as being in Great Britain
Temporary absence from Great Britain
Persons not entitled to council tax reduction: persons subject to immigration control
Persons not entitled to council tax reduction: students
Non-recovery of council tax arrears caused by official error
Who may apply
Written applications
Applications: universal credit claimants
Telephone applications
Date on which an application is made
Evidence and information
Amendment of applications
Withdrawal of applications
Sending documents by electronic communication
Duty to notify changes of circumstances
Alternative means of notifying changes of circumstances
Date on which entitlement is to begin
Date on which a change of circumstances is to take effect
Changes of circumstances in cases involving an award of universal credit
Applicable amount
Calculation of income and capital of members of applicant’s family
Circumstances in which income and capital of a non-dependant is to be treated as applicant’s
Calculation of income on a weekly basis (applicants with no award of universal credit)
Average weekly employed earnings
Average weekly earnings of self-employed earners
Average weekly unearned income
Calculation of average weekly income from tax credits
Calculation of income on a weekly basis (applicants with an award of universal credit)
Calculation of average weekly income
Meaning of “assessment period”
Meaning of “earned income”
Meaning of other terms relating to earned income
Calculation of earned income in an assessment period
Surplus earnings
Employed earnings (applicants with an award of universal credit)
Employed earnings (applicants with no award of universal credit)
Self-employed earnings
Unused losses (applicants with an award of universal credit)
Permitted expenses (applicants with an award of universal credit)
Flat rate deductions for mileage and use of home and adjustment for personal use of business premises (applicants with an award of universal credit)
Notional earned income
Minimum income floor
Meaning of “unearned income”
Meaning of “retirement pension income”
Person treated as having student income
Calculation of student income – student loans and postgraduate master’s degree loans
Calculation of student income – grants
Calculation of student income for an assessment period
Assumed yield from capital
Unearned income calculated monthly
Notional unearned income
Capital limit
What is included in capital?
Jointly held capital
Capital disregarded
Valuation of capital
Notional capital
Diminishing notional capital (applicants with no award of universal credit)
Diminishing notional capital (applicants with an award of universal credit)
Compensation for personal injury
Special schemes for compensation etc.
Company analogous to a partnership or one person business
Treatment of childcare charges (applicants with no award of universal credit)
Treatment of childcare charges (applicants with an award of universal credit)
Maximum council tax reduction
Extended council tax reduction
Duration of period of entitlement to extended council tax reduction
Amount of extended council tax reduction
Extended council tax reduction: movers
Relationship between council tax reduction and extended council tax reduction
Extended council tax reduction (qualifying contributory benefits)
Duration of extended council tax reduction (qualifying contributory benefits)
Amount of extended council tax reduction (qualifying contributory benefits)
Extended council tax reduction (qualifying contributory benefits: movers)
Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)
Non-dependant deductions
Second adult rebate
Residents of a dwelling to whom regulation 13(7) does not apply
Review of determination on an application
Appeal against a determination on an application
Panel to conduct further reviews
Conduct of further reviews
Transitional provision: applications
Transitional family premium
Transitional entitlement to the disability premium, etc.
Transitional addition in accordance with Part 6 of schedule 1 of the 2012 Regulations
Savings provisions
Consequential amendments
Revocations
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