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The Council Tax Reduction (Scotland) Regulations 2021
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Changes to legislation:
The Council Tax Reduction (Scotland) Regulations 2021, Section 47 is up to date with all changes known to be in force on or before 06 January 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Regulation 47:
- sch. 1 para. 5(6A) inserted by S.S.I. 2025/340 Sch. 1 para. 10(3)(e)
- sch. 1 para. 5(9) inserted by S.S.I. 2025/340 Sch. 1 para. 10(3)(h)
- sch. 4 para. 24(d)(e) inserted by S.S.I. 2025/340 Sch. 1 para. 10(5)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- sch. 1 para. 5(6A) inserted by S.S.I. 2025/340 Sch. 1 para. 10(3)(e)
- sch. 1 para. 5(9) inserted by S.S.I. 2025/340 Sch. 1 para. 10(3)(h)
- sch. 4 para. 24(d)(e) inserted by S.S.I. 2025/340 Sch. 1 para. 10(5)
Calculation of earned income in an assessment periodS
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adran has no associated
Nodiadau Polisi
47.—(1) The calculation of an applicant’s earned income in respect of an assessment period is, unless otherwise provided in this Chapter, to be based on the actual amounts received in that period.
(2) Where—
(a)an applicant has made a claim for universal credit,
(b)the Secretary of State has made a determination, whether or not based on an estimate of the amounts received or expected to be received by the applicant in an assessment period in accordance with regulation 54(2) of the 2013 Regulations, and
(c)the Secretary of State has shared relevant information relating to the applicant’s earned income with the relevant authority in accordance with section 131 of the 2012 Act(1),
the relevant authority may use such parts of that information as are relevant for the purposes of calculating an applicant’s earned income in an assessment period.
(3) An applicant who has had employed earnings and has withdrawn their labour in furtherance of a trade dispute is, unless their contract of service has been terminated, to be assumed to have employed earnings at the same level as they would have had were it not for the trade dispute.
[F1(4) In this regulation, “trade dispute” has the meaning given in section 244 of the Trade Union and Labour Relations (Consolidation) Act 1992.]
Textual Amendments
F1Reg. 47(4) inserted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 12
Commencement Information
(1)
Section 131 was amended by section 4 of the Wales Act 2014 (c.29) and section 20 of the Welfare Reform and Work Act 2016 (c.7).
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