http://www.legislation.gov.uk/ssi/2021/249/regulation/38The 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. The Council Tax Reduction (Scotland) Regulations 2021sch. 1 para. 5(6A)The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025Sch. 1 para. 10(3)(e)reg. 5(1)reg. 1(2)The Council Tax Reduction (Scotland) Regulations 2021sch. 1 para. 5(9)The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025Sch. 1 para. 10(3)(h)reg. 5(1)reg. 1(2)The Council Tax Reduction (Scotland) Regulations 2021sch. 4 para. 24(d)(e)The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025Sch. 1 para. 10(5)reg. 5(1)reg. 1(2)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 6CHAPTER 2381This regulation and regulations 39 to 41A apply where neither the applicant nor the applicant’s partner, nor the partners jointly, have an award of universal credit.2For the purposes of regulation 13(6) or regulation 14(5) (conditions of entitlement to council tax reduction) the income of an applicant is to be calculated on a weekly basis—aby estimating the amount which is likely to be the applicant’s average weekly earned income in accordance with this Chapter ...,bby adding to that amount the average weekly unearned income calculated in accordance with this Chapter and Chapter 4 of this Part,cby deducting any relevant childcare charges calculated in accordance with regulation 77, anddin a case where the conditions in paragraph (3) are met, from that sum plus whichever credit specified in paragraph (3)(b) is appropriate, up to the maximum deduction specified in paragraph (4).3The conditions referred to in paragraph (2)(d) are that—athe applicant’s average weekly earned income is less than the lower of the relevant childcare charges or whichever of the deductions specified in paragraph (2)(c) otherwise applies, andbthe applicant, or if the applicant is a member of a couple, either the applicant or the other member of the couple, is in receipt of working tax credit or child tax credit.4The maximum deduction to which paragraph (2)(d) refers is—awhere the applicant’s family includes only one child in respect of whom relevant childcare charges are paid, £175.00 per week, andbwhere the applicant’s family includes more than one child in respect of whom relevant childcare charges are paid, £300.00 per week.Word in reg. 38(1) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 9(a)Reg. 38 in force at 1.4.2022, see reg. 1Words in reg. 38(2)(a) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 9(b)