http://www.legislation.gov.uk/ssi/2021/249/regulation/7The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2026-05-07Expert Participation2026-04-01 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 1CHAPTER 371Whether a person is responsible for a child or young person for the purposes of these Regulations is determined as follows.2A person is responsible for a child or young person who normally lives with them.3But a person is not responsible for a young person if the two of them are living as a couple.4Where a child or young person normally lives with two or more persons who are not a couple, only one of them is to be treated as responsible and that is the person who has the main responsibility.5The persons mentioned in paragraph (4) may jointly nominate which of them has the main responsibility but the relevant authority may determine which person has the main responsibility—ain default of agreement,bif a nomination does not, in the opinion of the relevant authority, reflect the arrangements between those persons, orcin a case to which paragraph (6) applies, if a nomination does not reflect the determination made by the Secretary of State.6Where a person has an award of universal credit and the Secretary of State has made a determination under regulation 4(5) of the 2013 Regulations, the local authority may determine which person has the main responsibility in accordance with the Secretary of State’s determination.7A child or young person is to be treated as not being the responsibility of any person during any period when the child or young person is a prisoner.8A child or young person is to be treated as not being the responsibility of any person during any period when the child or young person is placed with a foster carer in accordance with the Looked After Children (Scotland) Regulations 2009.9Where a child or young person is temporarily absent from a person’s household the person ceases to be responsible for the child or young person if—athe absence is expected to exceed, or does exceed, 6 months, orbthe absence is from Great Britain and is expected to exceed, or does exceed, one month unless it is in circumstances where an absence of a person for longer than one month would be disregarded for the purpose of regulation 17(3) (persons treated as being in Great Britain) or regulation 18(3) or (4) (temporary absence from Great Britain).10In this Regulation—a  ...b“prisoner” means a person who is—idetained in custody pending trial or sentence upon conviction or under a sentence imposed by a court, other than a person who is detained in hospital under the provisions of the Mental Health Care and Treatment (Scotland) Act 2003, the Criminal Procedure (Scotland) Act 1995, the Mental Health Act 1983 or the Mental Health (Northern Ireland) Order 1986, oriion temporary release from a detention mentioned under sub-paragraph (a) in accordance with rules made under the Prisons (Scotland) Act 1989, the Prison Act 1952 or the Prison Act (Northern Ireland) 1953.Words in reg. 7(10)(a) omitted (31.10.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 3(b)Word in reg. 7(1) substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 4(a)Reg. 7(10) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 4(b)Reg. 7 in force at 1.4.2022, see reg. 1Reg. 7(8) substituted (31.10.2024) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 3(a)