EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 to provide for continuation of a transitional addition credited to some persons who transferred from other types of social security assistance to employment and support allowance. The transitional allowance will no longer end on 5 April 2020, but will cease when the allowance reduces to nil or when the person’s entitlement to employment and support allowance ends.

These Regulations also amend the Council Tax Reduction (Scotland) Amendment Regulations 2020 to correct a minor error.