http://www.legislation.gov.uk/ssi/2021/249/regulation/98The 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. 1The Council Tax Reduction (Scotland) Regulations 2021reg. 98(2)(b)The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026reg. 13reg. 1
PART 10Transitional, savings and consequential provisions, and revocationsTransitional family premium981Where on 31 March 2022 a person is entitled to an amount by virtue of regulation 2 (transitional provision) of the Council Tax Reduction (Scotland) Amendment Regulations 2016 (“a transitional family premium”), the person is entitled to a transitional family premium under these Regulations.2The amount of a transitional family premium is—a£22.20 per week if that is the amount the applicant was entitled to on 31 March 2022, andbin all other cases, £19.48 per week.3A transitional family premium is to be included in determining the person’s weekly applicable amount (see regulation 35).4The person ceases to have any further entitlement to a transitional family premium under these Regulations when the person—aceases to be a member of a family which includes at least one child or young person, orbmakes a new application for council tax reduction, but for the purposes of this regulation the following are not to be regarded as a new application—iany application that relates to re-assessment of an existing award,iiany deemed application under regulation 97.
S.S.I. 2016/81.
Reg. 98 in force at 1.4.2022, see reg. 1Sum in Reg. 98(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 15