http://www.legislation.gov.uk/ssi/2012/303/introduction/made

The Council Tax Reduction (Scotland) Regulations 2012

Council tax

Benefits

Benefits for parents and children

Tax

Paternity rights

en

King's Printer for Scotland

2017-01-30

COUNCIL TAX

These Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have not reached the qualifying age for state pension credit and for persons who have reached that age and receive income support or income-based jobseeker’s allowance. (Provision relating to a reduction in liability for council tax reduction for those who have reached the qualifying age for state pension credit and do not receive those benefits is contained in the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.)