http://www.legislation.gov.uk/ssi/2021/249/regulation/16The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2025-12-04Expert Participation2025-11-10 These Regulations make provision for a reduction in liability to council tax (“council tax reduction”) from 1 April 2022 for a person who has not reached pensionable age, or who has reached that age where they or their partner are in receipt of specified social security benefits (see regulation 3). Provision relating to council tax reduction for other persons who have reached pensionable age was made by the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012. PART 3Conditions of Entitlement to Council Tax ReductionCHAPTER 2Persons Not Entitled to Council Tax ReductionPersons not entitled to council tax reduction: persons treated as not being in Great Britain161Subject to paragraph (6), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day treated as not being in Great Britain in accordance with this regulation.2Subject to paragraph (6), a person is to be treated as not being in Great Britain if that person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.3A person is not to be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.4For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of, or in accordance with—aregulation 13 of the EEA Regulations (initial right of residence),bregulation 14 of the EEA Regulations (extended right of residence), but only where the right exists under that regulation because the person is—ia jobseeker for the purpose of the definition of “qualified person” in regulation 6(1) of the EEA Regulations, oriia family member within the meaning of regulation 7 of the EEA Regulations of such a jobseeker,cregulation 16 of the EEA Regulations (derivative right to reside), but only where the right exists because the applicant satisfies the criteria in paragraph (5) of that regulation,da person having been granted limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 by virtue of—iAppendix EU to the immigration rules, unless paragraph (5) applies to the person,iibeing a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules, oriiihaving arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules.5This paragraph applies to a person who has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland who would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (c).6A person is not to be treated as not being in Great Britain if that person is—aa qualified person for the purposes of regulation 6 of the EEA Regulations as a worker or a self-employed person,ba family member of—ia person referred to in sub-paragraph (a), oriia relevant person of Northern Ireland with a right to reside which falls within paragraph (4)(d)(i), provided that the relevant person of Northern Ireland falls within sub-paragraph (a) or would do so but for the fact that they are not an EEA national within the meaning of regulation 2(1) of the EEA Regulations (general interpretation),ca person who has a right to reside permanently in the United Kingdom by virtue of regulation 15(1)(c), (d) or (e) of the EEA Regulations (right of permanent residence),da frontier worker within the meaning of regulation 3 of the Citizens’ Rights (Frontier Workers) (EU Exit) Regulations 2020, or a family member of such a worker where that family member has been granted limited leave to enter or remain in the United Kingdom by virtue of Appendix EU of the immigration rules,ea refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28 July 1951, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31 January 1967,fa person who has been granted, or is deemed to have been granted, leave outside the immigration rules ...ga person who has humanitarian protection granted under the immigration rules,ha person who is in the United Kingdom as a result of their deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom and is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act 1999,ia person in receipt of a qualifying income-related benefit, but in the case of a person in receipt of an income-based jobseeker’s allowance only where that person has a right to reside other than the rights to reside described in paragraph (4)(a) to (c), ...ja person described in regulation 17(2)(c) or (e) who is posted overseas to perform duties and immediately before the person was so posted, or was first so posted in the case of a series of consecutive postings, the person was habitually resident in the United Kingdom,ka person granted leave in accordance with the rules referred to in sub-paragraph (f), where such leave is granted by virtue of—ithe Afghan Relocations and Assistance Policy, oriithe previous scheme for locally-employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme), ...la person in Great Britain not coming within sub-paragraph (f) or (k) who left Afghanistan in connection with the collapse of the Afghan government that took place on 15 August 2021, ...ma person in Great Britain who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and—ihas been granted leave in accordance with the rules referred to in sub-paragraph (f), oriihas a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act , ...na person in Great Britain who was residing in Sudan before 15 April 2023, left Sudan in connection with the violence which rapidly escalated on 15 April 2023 in Khartoum and across Sudan and—ihas been granted leave in accordance with the rules referred to in sub-paragraph (f), oriihas a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act, ...oa person in Great Britain who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7 October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7 October 2023 or the violence which rapidly escalated in the region following the attack and—ihas been granted leave in accordance with the rules referred to in sub-paragraph (f), oriihas a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act, orpa person in Great Britain who—iwas residing in Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights immediately before 13 June 2025,iileft Israel, the Occupied Palestinian Territories or the occupied Golan Heights in connection with the escalation of violence between Israel and Iran that began on that date,iiiarrived in Great Britain on or before 13 December 2025, andivsatisfies one of the following criteria—aahas been granted leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971,bbhas a right of abode in the United Kingdom within the meaning of section 2 of that Act,ccin accordance with section 3ZA of that Act, does not require leave to enter or remain in the United Kingdom.7In this regulation—a“the EEA Regulations” means the Immigration (European Economic Area) Regulations 2016 and references to those Regulations are to be read with schedule 4 of the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020,b“EEA national” has the meaning given by regulation 2(1) of the EEA Regulations,c“family member” has the meaning given in regulation 7(1)(a), (b) or (c) of the EEA Regulations, except that regulation 7(4) of those Regulations does not apply for the purposes of paragraph (5) and (6)(b)(ii),d“immigration rules” means the immigration rules made under section 3(2) of the Immigration Act 1971, ande“relevant person of Northern Ireland” has the meaning given in Annex 1 of Appendix EU to the immigration rules. S.I. 2016/1052, which were revoked by paragraph 2(2) of schedule 1 of the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (c.20), but are subject to saving provisions in S.I. 2020/1210 and S.I. 2020/1309. Regulation 13 was amended by S.I. 2018/801. Regulation 14 was amended by S.I. 2018/801. There is an amendment to regulation 6(1) that is not relevant to this paragraph. Regulation 7 was amended by S.I. 2019/468 and S.I. 2019/1155. Regulation 16 was amended by S.I. 2018/801 and S.I. 2019/468. 1971 c.77. Regulation 6 was amended by S.I. 2018/801. The definition of “EEA national” was substituted by S.I. 2018/801. There was an amendment to regulation 15(4) by S.I 2018/801 that is relevant to this provision. S.I. 2020/1213. Cmnd 9171. Cmnd 3906. 1999 c.33. Section 115(9) was amended by S.I. 2020/1309. S.I. 2016/1052. S.I. 2020/1309. 1971 c.77. Reg. 16(6)(o) and word inserted (26.10.2023 at 5.38 p.m.) by The Social Security (Residence and Presence Requirements) (Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights and Lebanon) (Scotland) Regulations 2023 (S.S.I. 2023/309), regs. 1(2), 9(2)(b)Word in reg. 16(6)(k) omitted (1.4.2023) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 6(b)Reg. 16(6)(n) and word inserted (17.5.2023 at 5.54 p.m.) by The Social Security (Residence Requirements) (Sudan) (Scotland) Regulations 2023 (S.S.I. 2023/149), regs. 1(1), 9(2)(b)Reg. 16(6)(k)(l) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 5(c)Reg. 16 in force at 1.4.2022, see reg. 1Words in reg. 16(6)(m)(ii) substituted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(3)Reg. 16(6)(m) and word 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, 6(d)Word in reg. 16(6)(m) omitted (26.10.2023 at 5.38 p.m.) by virtue of The Social Security (Residence and Presence Requirements) (Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights and Lebanon) (Scotland) Regulations 2023 (S.S.I. 2023/309), regs. 1(2), 9(2)(a)Word in reg. 16(6)(l) omitted (17.5.2023 at 5.54 p.m.) by virtue of The Social Security (Residence Requirements) (Sudan) (Scotland) Regulations 2023 (S.S.I. 2023/149), regs. 1(1), 9(2)(a)Words in reg. 16(6)(f) omitted (1.4.2023) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 6(a)Word in reg. 16(6)(l) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 6(c)Word in reg. 16(6)(i) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 5(b)Word in reg. 16(6)(n) omitted (25.7.2025) by virtue of The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 4) Regulations 2025 (S.S.I. 2025/212), regs. 1, 3(2)(a)Reg. 16(6)(p) and word inserted (25.7.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 4) Regulations 2025 (S.S.I. 2025/212), regs. 1, 3(2)(b)