http://www.legislation.gov.uk/ssi/2021/249/regulation/83The 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 83 1 Where a mover who is entitled to extended council tax reduction in respect of liability to pay council tax to the first authority moves to reside in a dwelling in the area of the second authority that mover is entitled to extended council tax reduction in respect of any liability to pay council tax to the second authority of an amount calculated in accordance with paragraph (2). 2 The amount of extended council tax reduction to which the mover is entitled is the amount of council tax reduction to which the mover was entitled for the last reduction week before the mover ceased to be entitled to a qualifying income-related benefit. 3 The period of entitlement to extended council tax reduction in respect of liability to pay council tax to the first authority ends on the earliest of— a the first Sunday after the move, or b the day on which the mover’s liability to pay council tax to the first authority ends. 4 The period of entitlement to extended council tax reduction granted by virtue of paragraph(1)— a starts on the Monday following the day of the move, and b ends on the expiry of the period of entitlement to extended council tax reduction which would have applied had the mover not moved from the area of the first authority. Reg. 83 in force at 1.4.2022, see reg. 1