http://www.legislation.gov.uk/ssi/2021/249/regulation/81The 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 7 81 1 Subject to regulation 83 (extended council tax reduction: movers), where a person is entitled to extended council tax reduction, the period of entitlement starts on the first day of the reduction week immediately following the reduction week in which the person, or any partner of the person, ceased to be entitled to a qualifying income-related benefit. 2 For the purpose of paragraph (1), a person or a person’s partner ceases to be entitled to a qualifying income-related benefit on the day immediately following the last day of entitlement to that benefit. 3 The period of entitlement to extended council tax reduction ends on the earliest of— a the end of a period of 4 weeks of that entitlement, or b the first day on which the person who is entitled to extended council tax reduction has no liability for council tax. Reg. 81 in force at 1.4.2022, see reg. 1