http://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/13The 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
SCHEDULE 1Applicable amountPART 4Disability premiumsSevere disability premium131With regard to severe disability premium the condition referred to in paragraph 7 is that the applicant is a severely disabled person.2For the purposes of sub-paragraph (1), an applicant is to be treated as being a severely disabled person if—ain the case of a single applicant, or an applicant who is treated as having no partner in consequence of sub-paragraph (3)—ithe applicant is in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the care component of child disability payment at the highest or middle rate , the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment, andiisubject to sub-paragraph (4), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides, andiiino person is in receipt of a carer’s allowance under section 70 of the 1992 Act , carer support payment payable under the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023, or has an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations, in respect of caring for the applicant, orbin the case of an applicant who has a partner—ithe applicant is in receipt of attendance allowance pension age disability payment, or the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the care component of child disability payment at the highest or middle rate, the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment,iithe applicant’s partner is also in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the care component of child disability payment at the highest or middle rate, the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment,iiisubject to sub-paragraph (4), the applicant has no non-dependants aged 18 or over normally residing with the applicant or with whom the applicant normally resides,and either a person is entitled to and in receipt of a carer’s allowance, carer support payment or has an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations, in respect of caring for only one of the couple or as the case may be, no person is entitled to and in receipt of a carer’s allowance, carer support payment or has an award of universal credit which includes that carer element, in respect of caring for either member of the couple.3Where an applicant has a partner who does not satisfy the condition in sub-paragraph (2)(b)(ii), and that partner is blind or is treated as blind by virtue of paragraph 12(2), that partner is to be treated for the purposes of sub-paragraph (2)(b)(ii) as if the partner was not a partner of the applicant.4For the purposes of sub-paragraph (2)(a)(ii) and (2)(b)(iii) no account is to be taken of—aa person receiving attendance allowance, pension age disability payment, disability living allowance by virtue of the care component at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the care component of child disability payment at the highest or middle rate , the daily living component of adult disability payment, armed forces independence payment or the daily living component of personal independence payment, orba person who is blind or is treated as blind by virtue of paragraph 12(2).5For the purposes of sub-paragraph (2)(b) a person is to be treated—aas being in receipt of attendance allowance, pension age disability payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the 1992 Act, the care component of Scottish adult disability living allowance at the highest or middle rate, the care component of child disability payment at the highest or middle rate , the daily living component of adult disability payment or the daily living component of personal independence payment if the person would, but for being a patient in hospital for a period exceeding 28 days, be in receipt of that allowance or payment,bas being entitled to and in receipt of a carer’s allowance , carer support payment or as having an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations if the person would, but for the person being cared for being a patient in hospital for a period exceeding 28 days, be entitled to and in receipt of a carer’s allowance , carer support payment or would have an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations.6For the purposes of sub-paragraph (2)(a)(iii) and (2)(b), no account is to be taken of an award of carer’s allowance, carer support payment, or of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations, to the extent that payment of the award is back-dated for a period before the date on which the award is first paid.7In sub-paragraph (2)(a)(iii) and (b), references to a person being in receipt of a carer’s allowance , carer support payment or as having an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations include references to a person who would have been in receipt of that allowance , payment or award but for the application of a restriction under section 6B or 7 of the Social Security Fraud Act 2001 (loss of benefit provisions).
Section 70 was amended by S.I. 1994/2556, S.I. 2002/1457, S.I. 2011/2426, S.I. 2013/388, S.I. 2013/796 and S.I. 2015/1754.
Regulation 29 was amended by S.I. 2015/1754 and S.I. 2017/204.
2001 c.11. Section 6B was inserted by section 24 of the Welfare Reform Act 2009 (c.24) and amended by sections 113, 118 and 119, paragraph 58 of schedule 2, paragraph 16 of schedule 3, paragraph 1 of schedule 14 and paragraph 117 of schedule 24 of the Welfare Reform Act 2012 (c.5) (“the 2012 Act”) and schedule 24 of the Sentencing Act 2020 (c.17). Section 7 was amended by paragraph 45 of schedule 2 of the State Pension Credit Act 2002 (c.16), section 49 and paragraph 23 of schedule 3 of the Welfare Reform Act 2007 (c.5), paragraph 2 of schedule4 and paragraph 1 of schedule 7 of the Welfare Reform Act 2009 (c.24), section 118, 119, paragraph 59 of schedule 2 and paragraph 1 of schedule 14 of the 2012 Act and S.I. 2011/2298.
Words in sch. 1 para. 13(2)(a)(i) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(d)(i)Words in sch. 1 para. 13(7) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(v)(aa) (with reg. 9)Words in sch. 1 para. 13(7) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(v)(bb) (with reg. 9)Words in sch. 1 para. 13(2)(a)(i) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)Words in sch. 1 para. 13(2)(b)(i) substituted (31.10.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 4(a)(i)(aa)(bb)Words in sch. 1 para. 13(2)(b)(i) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)Words in sch. 1 para. 13(5)(b) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(i)Words in sch. 1 para. 13(5)(a) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)Words in sch. 1 para. 13(6) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(i)Words in sch. 1 para. 13(4)(a) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)Words in sch. 1 para. 13(4)(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(d)(iv)Words in sch. 1 para. 13(5)(a) substituted (31.10.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 4(a)(iii)(aa)(bb)Words in sch. 1 para. 13(2)(b)(ii) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(5)(c) (with reg. 14)Words in sch. 1 para. 13(2)(b) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(ii) (with reg. 9)Words in sch. 1 para. 13(7) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(i)Sch. 1 para. 13 in force at 1.4.2022, see reg. 1Words in sch. 1 para. 13(2)(a)(iii) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(i) (with reg. 9)Words in sch. 1 para. 13(2)(b)(ii) substituted (31.10.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 4(a)(ii)(aa)(bb)Words in sch. 1 para. 13(6) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(iv) (with reg. 9)Words in sch. 1 para. 13(5)(b) inserted (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Consequential and Miscellaneous Amendments and Transitional Provision) (Scotland) Regulations 2023 (S.S.I. 2023/258), regs. 1, 8(4)(c)(iii) (with reg. 9)Words in sch. 1 para. 13(2)(a)(i) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)Words in sch. 1 para. 13(2)(b)(i) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)Words in sch. 1 para. 13(2)(b)(ii) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)Words in sch. 1 para. 13(4)(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)Words in sch. 1 para. 13(5)(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(5)(c)