http://www.legislation.gov.uk/ssi/2021/249/regulation/85The 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 7Calculation of council tax reductionExtended council tax reduction (qualifying contributory benefits)
85
1
A person who is entitled to council tax reduction by virtue of the general conditions of entitlement is entitled to extended council tax reduction (qualifying contributory benefits) where—
a
the person or any partner of the person was entitled to a qualifying contributory benefit,
b
entitlement to a qualifying contributory benefit ceased because the person or the person’s partner—
i
commenced employment as an employed or self-employed earner,
ii
had an increase in earnings from such employment, or
iii
increased the number of hours worked in such employment,
and that employment is or, as the case may be, increased earnings or increased number of hours are expected to last 5 weeks or more,
c
the person or the person’s partner had been entitled to and in receipt of a qualifying contributory benefit or a combination of qualifying contributory benefits for a continuous period of at least 26 weeks before the day on which the entitlement to a qualifying contributory benefit ceased, and
d
the person or the person’s partner was not entitled to and not in receipt of a qualifying income-related benefit in the last reduction week in which the person or the person’s partner was entitled to a qualifying contributory benefit.
2
For the purposes of this regulation, a person is entitled to council tax reduction by virtue of the general conditions of entitlement where—
a
the person ceased to be entitled to council tax reduction because the person vacated the dwelling in which the person was resident,
b
the day on which the person vacated the dwelling was either in the week in which entitlement to a qualifying contributory benefit ceased, or in the preceding week, and
c
entitlement to the qualifying contributory benefit ceased in any of the circumstances listed in paragraph (1)(b).
Reg. 85 in force at 1.4.2022, see reg. 1