http://www.legislation.gov.uk/ssi/2021/249/regulation/28The 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 4CHAPTER 1 28 1 Subject to paragraph (2), at any time before a relevant authority has made a determination on an application the applicant may amend the application by notice in writing sent to the office designated by the relevant authority as the office to which applications should be sent. 2 Where an application is made by telephone in accordance with regulation 25 (telephone applications) an amendment may be made by telephone to the telephone number specified by the relevant authority for the purpose of that regulation. 3 Any application amended in accordance with paragraph (1) or (2) is to be treated as if it had been in its amended state when it was first made. Reg. 28 in force at 1.4.2022, see reg. 1