http://www.legislation.gov.uk/ssi/2021/249/regulation/73The 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 6CHAPTER 5 73 1 Where an applicant with an award of universal credit is treated as possessing capital under regulation 71(2) (notional capital), then for each subsequent assessment period (or, in a case where the applicant had an award of universal credit and that award has terminated, each subsequent month) the amount of capital the applicant is treated as possessing (“the notional capital”) reduces— a in a case where the notional capital exceeds £16,000, by the amount which the Secretary of State considers under regulation 50(3)(a) of the 2013 Regulations would be the amount of an award of universal credit that would be made to the applicant (assuming they met the conditions in section 4 and 5 of the 2012 Act) if it were not for the notional capital, or b in a case where the notional capital exceeds £6,000 but not £16,000 (including where the notional capital has reduced to an amount equal to or less than £16,000 in accordance with sub-paragraph (a)) by the amount of unearned income that the notional capital is treated as yielding under regulation 63 (assumed yield from capital). 2 The weekly reduction of an applicant’s notional capital is to be determined by dividing the amount by which the notional capital has reduced in an assessment period by the number equal to the number of days in that period and multiplying the quotient by 7. Reg. 73 in force at 1.4.2022, see reg. 1