http://www.legislation.gov.uk/ssi/2021/249/regulation/25The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2026-04-14Expert Participation2026-03-15
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.
The Council Tax Reduction (Scotland) Regulations 2021reg. 16(6)(q)(r)The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026reg. 9(b)reg. 1The Council Tax Reduction (Scotland) Regulations 2021Sch. 4 para. 24(e)The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026reg. 10(a)reg. 1The Council Tax Reduction (Scotland) Regulations 2021Sch. 4 para. 24(f)The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026reg. 10(b)reg. 1
PART 4Procedural MattersCHAPTER 1ApplicationsTelephone applications
25
1
Where the relevant authority has published a telephone number for the purpose of receiving applications for council tax reduction, an application may be made by telephone to that telephone number.
2
The relevant authority may determine that an application made by telephone is not a valid application unless the applicant approves a written statement of the person’s circumstances, provided by the relevant authority.
3
An application made by telephone in accordance with paragraph (1) is defective unless the relevant authority is provided with all the information requested by it during the telephone call.
4
Where an application made by telephone in accordance with paragraph (1) is defective, the applicant must be given an opportunity to correct the defect.
5
If the applicant corrects the defect referred to in paragraph (4) within one month, or any longer period the relevant authority considers reasonable, of the date the authority last drew attention to the defect, the application is to be treated as if it had been validly made in the first instance.
6
If the person does not correct the defect within one month, or any longer period the relevant authority considers reasonable, of the date the authority last drew attention to the defect, the application may be treated as if it had not been defective if the relevant authority considers that it has sufficient information to determine the application.
Reg. 25 in force at 1.4.2022, see reg. 1