Scottish Statutory Instrument SI 2021/249 United Kingdom

The Council Tax Reduction (Scotland) Regulations 2021

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

106 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Years to which these Regulations apply
s.003 Application
s.004 Interpretation
s.005 Couples
s.006 Meaning of “young person”
s.007 When a person is responsible for a child or young person
s.008 Meaning of ”non-dependant”
s.009 Occupation of a dwelling as a home
s.010 Remunerative work
s.010 Award of Universal Credit
s.011 Entitlement of only one member of a family
s.012 Membership of a household
s.013 Conditions of entitlement to council tax reduction
s.014 Conditions of entitlement to council tax reduction – dwellings in bands E to H
s.015 Persons not entitled to council tax reduction: absentees
s.016 Persons not entitled to council tax reduction: persons treated as not being in Great Britain
s.017 Persons treated as being in Great Britain
s.018 Temporary absence from Great Britain
s.019 Persons not entitled to council tax reduction: persons subject to immigration control
s.020 Persons not entitled to council tax reduction: students
s.021 Non-recovery of council tax arrears caused by official error
s.022 Who may apply
s.023 Written applications
s.024 Applications: universal credit claimants
s.025 Telephone applications
s.026 Date on which an application is made
s.027 Evidence and information
s.028 Amendment of applications
s.029 Withdrawal of applications
s.030 Sending documents by electronic communication
s.031 Duty to notify changes of circumstances
s.032 Alternative means of notifying changes of circumstances
s.033 Date on which entitlement is to begin
s.034 Date on which a change of circumstances is to take effect
s.034 Changes of circumstances in cases involving an award of universal credit
s.035 Applicable amount
s.036 Calculation of income and capital of members of applicant’s family
s.037 Circumstances in which income and capital of a non-dependant is to be treated as applicant’s
s.038 Calculation of income on a weekly basis (applicants with no award of universal credit)
s.039 Average weekly employed earnings
s.040 Average weekly earnings of self-employed earners
s.041 Average weekly unearned income
s.041 Calculation of average weekly income from tax credits
s.042 Calculation of income on a weekly basis (applicants with an award of universal credit)
s.043 Calculation of average weekly income
s.044 Meaning of “assessment period”
s.045 Meaning of “earned income”
s.046 Meaning of other terms relating to earned income
s.047 Calculation of earned income in an assessment period
s.048 Surplus earnings
s.049 Employed earnings (applicants with an award of universal credit)
s.050 Employed earnings (applicants with no award of universal credit)
s.051 Self-employed earnings
s.052 Unused losses (applicants with an award of universal credit)
s.053 Permitted expenses (applicants with an award of universal credit)
s.054 Flat rate deductions for mileage and use of home and adjustment for personal use of business premises (applicants with an award of universal credit)
s.055 Notional earned income
s.056 Minimum income floor
s.057 Meaning of “unearned income”
s.058 Meaning of “retirement pension income”
s.059 Person treated as having student income
s.060 Calculation of student income – student loans and postgraduate master’s degree loans
s.061 Calculation of student income – grants
s.062 Calculation of student income for an assessment period
s.063 Assumed yield from capital
s.064 Unearned income calculated monthly
s.065 Notional unearned income
s.066 Capital limit
s.067 What is included in capital?
s.068 Jointly held capital
s.069 Capital disregarded
s.070 Valuation of capital
s.071 Notional capital
s.072 Diminishing notional capital (applicants with no award of universal credit)
s.073 Diminishing notional capital (applicants with an award of universal credit)
s.074 Compensation for personal injury
s.075 Special schemes for compensation etc.
s.076 Company analogous to a partnership or one person business
s.077 Treatment of childcare charges (applicants with no award of universal credit)
s.078 Treatment of childcare charges (applicants with an award of universal credit)
s.079 Maximum council tax reduction
s.080 Extended council tax reduction
s.081 Duration of period of entitlement to extended council tax reduction
s.082 Amount of extended council tax reduction
s.083 Extended council tax reduction: movers
s.084 Relationship between council tax reduction and extended council tax reduction
s.085 Extended council tax reduction (qualifying contributory benefits)
s.086 Duration of extended council tax reduction (qualifying contributory benefits)
s.087 Amount of extended council tax reduction (qualifying contributory benefits)
s.088 Extended council tax reduction (qualifying contributory benefits: movers)
s.089 Relationship between council tax reduction and extended council tax reduction (qualifying contributory benefits)
s.090 Non-dependant deductions
s.091 Second adult rebate
s.092 Residents of a dwelling to whom regulation 13(7) does not apply
s.093 Review of determination on an application
s.094 Appeal against a determination on an application
s.095 Panel to conduct further reviews
s.096 Conduct of further reviews
s.097 Transitional provision: applications
s.098 Transitional family premium
s.099 Transitional entitlement to the disability premium, etc.
s.100 Transitional addition in accordance with Part 6 of schedule 1 of the 2012 Regulations
s.101 Savings provisions
s.102 Consequential amendments
s.103 Revocations
Schedules

Schedules

0 of 105 shown
105 other schedules
s.sch001 (1) The amount specified in column (2) below in respect...
s.sch001 For the purposes of this Part of this schedule, once...
s.sch001 Disability premium
s.sch001 Additional condition for the disability premium
s.sch001 Severe disability premium
s.sch001 Enhanced disability premium
s.sch001 Persons in receipt of concessionary payments
s.sch001 Persons in receipt of benefit for another
s.sch001 The premiums referred to in regulation 35(e) and Parts 2...
s.sch001 Work-related activity and support components
s.sch001 (1) Subject to paragraph 20, the applicant is entitled to...
s.sch001 The amount specified for the purposes of regulation 35(b) (the...
s.sch001 (1) The applicant has no entitlement under paragraph 21 or...
s.sch001 Work-related activity component
s.sch001 Support component
s.sch001 Amount of work-related activity component
s.sch001 Amount of support component
s.sch001 Where neither the applicant nor the applicant’s partner, nor the...
s.sch001 Subject to paragraphs 4C and 4D, where the applicant or...
s.sch001 Subject to paragraphs 4C and 4D, where —
s.sch001 The additional amount is— (a) the disabled child premium of...
s.sch001 Where the applicant or the applicant’s partner (or the couple...
s.sch001 Where the applicant or the applicant’s partner (or the couple...
s.sch001 (1) Subject to sub-paragraphs (2) to (9), the amount specified...
s.sch001 (1) For the purposes of regulation 35(d) and Part 3...
s.sch001 Except as provided in paragraph 8, a disability premium specified...
s.sch001 Subject to paragraph 9, where an applicant satisfies the conditions...
s.sch001 The following premiums, namely— (a) a severe disability premium to...
s.sch002 Subject to paragraphs 2 and 3, the second adult rebate...
s.sch002 In determining a second adult’s gross income for the purposes...
s.sch002 Where there are two or more second adults residing with...
s.sch002 In this schedule— “council tax due in respect of that...
s.sch003 In the case of an applicant who has been engaged...
s.sch003 Where the applicant is a person whose earnings are calculated...
s.sch003 In a case to which none of paragraphs 4 to...
s.sch003 (1) Where— (a) the applicant (or if the applicant is...
s.sch003 Any earnings derived from employment which are payable in a...
s.sch003 Where a payment of earnings is made in a currency...
s.sch003 (1) In a case where the applicant’s earnings are calculated...
s.sch003 Where the applicant is a qualifying income-related benefit claimant, the...
s.sch003 Any earnings of a child or young person.
s.sch003 In the case of an applicant who, before the first...
s.sch003 In the case of an applicant who has been engaged...
s.sch003 (1) In a case to which this paragraph applies and...
s.sch003 In a case where the applicant is a lone parent,...
s.sch003 (1) In a case to which neither paragraph 4 nor...
s.sch003 Where the carer premium is awarded in respect of an...
s.sch003 In a case where paragraphs 4, 6, 7 and 9...
s.sch003 (1) In a case where paragraphs 4, 5, 6 and...
s.sch004 The dwelling together with any garage, garden and outbuildings, normally...
s.sch004 The value of any policy of life insurance.
s.sch004 (1) The value of any right to receive a pension...
s.sch004 (1) The value of a funeral plan contract.
s.sch004 The value of the right to receive any income under...
s.sch004 The value of the right to receive any earnings which...
s.sch004 An amount deposited with a housing association as a condition...
s.sch004 An amount received within the past 6 months which is...
s.sch004 An amount received under an insurance policy within the past...
s.sch004 An amount received within the past 6 months that is...
s.sch004 A payment made within the past 52 weeks under Part...
s.sch004 Premises occupied by a close relative of a person as...
s.sch004 (1) A payment made within the past 52 weeks by...
s.sch004 (1) A payment received within the past 52 weeks by...
s.sch004 A payment to a person by virtue of being a...
s.sch004 (1) A payment made within the past 52 weeks of...
s.sch004 Any assistance under the 2018 Act falling within the following...
s.sch004 Any assistance under the 2018 Act falling within the following...
s.sch004 Any crisis payment made for the purpose of meeting an...
s.sch004 Any refund of tax which falls to be deducted under...
s.sch004 Any payment in consequence of a reduction of council tax...
s.sch004 (1) Any payment or repayment made— (a) under regulation 3,...
s.sch004 Premises occupied by a person’s former partner as their home...
s.sch004 Any payment made to those persons entitled to receive benefits...
s.sch004 (1) Any payment made by the Scottish Ministers or the...
s.sch004 Any payment made by a local authority under section 3...
s.sch004 Any sum of capital acquired by a person who is...
s.sch004 (1) Any payment— (a) by way of an education maintenance...
s.sch004 Any payment made to the applicant under Regulations made under...
s.sch004 Any payment made to the applicant under Regulations made under...
s.sch004 Any payment made under or by the Thalidomide Trust.
s.sch004 Any payment or interest on a payment made under, or...
s.sch004 Any payment made pursuant to section 2 of the Enterprise...
s.sch004 (1) Premises that a person intends to occupy as their...
s.sch004 Any discretionary housing payment paid pursuant to regulation 2(1) of...
s.sch004 Any ex gratia payment made at the discretion of the...
s.sch004 Any redress payment made under Part 4 of the Redress...
s.sch004 Any payment made in connection with the provision of accommodation...
s.sch004 Any payment made under section 1(2) or section 4(1) or...
s.sch004 Any payment of a widowed parent’s allowance made under section...
s.sch004 (1) Subject to sub-paragraph (2), where the applicant satisfies the...
s.sch004 Premises that a person has ceased to occupy as their...
s.sch004 Premises that a person is taking reasonable steps to dispose...
s.sch004 Any future interest in property of any kind, other than...
s.sch004 (1) Any payment of a sports award for a period...
s.sch004 Assets which are used wholly or mainly for the purposes...
s.sch004 Assets which were used wholly or mainly for a trade,...
s.sch005 The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
s.sch005 The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992
s.sch005 The Council Tax (Reduction of Liability) (Scotland) Regulations 1994
s.sch005 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
s.sch005 The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012
s.sch005 The Home Energy Assistance Scheme (Scotland) Regulations 2013
s.sch005 The Social Security (Persons Required to Provide Information) Regulations 2013
s.sch005 The Council Tax Reduction (Scotland) Amendment Regulations 2016
s.sch005 The Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020

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