http://www.legislation.gov.uk/ssi/2021/249/schedule/1/paragraph/14The 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. SCHEDULE 1Applicable amountPART 4Disability premiumsEnhanced disability premium141With regard to enhanced disability premium and subject to sub-paragraph (3) the condition referred to in paragraph 7 is that—athe Secretary of State has decided that the applicant has, or is to be treated as having, limited capability for work-related activity,aawhere the applicant’s partner has an award of universal credit, or the applicant and their partner have a joint award of universal credit, the Secretary of State has decided that the applicant’s partner has, or is to be treated as having, limited capability for work-related activity,bthe care component of disability living allowance is, or would, but for a suspension of benefit in accordance with Regulations made under section 113(2) of the 1992 Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of the 1992 Act in respect of—ithe applicant, oriithe applicant’s partner,cthe care component of child disability payment at the highest rate is payable in respect of the applicant or the applicant’s partner,dthe daily living component of adult disability payment at the enhanced rate is payable or would be payable were it not for regulation 28(2) (effect of admission to hospital on ongoing entitlement to adult disability payment), of the Disability Assistance for Working Age People (Scotland) Regulations 2022, in respect of the applicant or the applicant’s partner,earmed forces independence payment is payable in respect of the applicant or the applicant’s partner, ...fthe daily living component of personal independence payment at the enhanced rate is, or would, but for a suspension of benefit in accordance with Regulations made under section 86(1) of the 2012 Act or an abatement as a consequence of hospitalisation, be payable in respect of the applicant or the applicant’s partner, orgattendance allowance or pension age disability payment is payable in respect of the applicant or the applicant’s partner or would be payable, were it not for regulation 6 (hospitalisation) of the Social Security (Attendance Allowance) Regulations 1991 or regulation 20 (effect of hospital admission on ongoing entitlement to Pension Age Disability Payment) of the Disability Assistance for Older People (Scotland) Regulations 2024 ,hthe care component of Scottish adult disability living allowance at the highest rate is payable or would be payable were it not for regulation 22(2) (effect of admission to hospital on ongoing entitlement to adult disability payment) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2024, in respect of the applicant or the applicant’s partner.2The condition is not satisfied if the person to whom sub-paragraph (1) refers is—aan applicant who—iis not a member of a couple, andiiis a patient and has been for a period of more than 52 weeks, orba member of a couple where each member is a patient and has been for a period of more than 52 weeks.3For the purposes of this paragraph—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b“patient” means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005, andc“limited capability for work-related activity”—i in the case of an applicant who has an award of universal credit, in the case where the partner of an applicant has an award of universal credit, or in the case where the couple jointly has an award of universal credit, has the meaning given to “limited capability for work and work-related activity” in regulation 40 of the 2013 Regulations,iiin all other cases, has the meaning given to it in section 2(5) of the 2007 Act. S.I. 2005/3360. Sch. 1 para. 14(1)(aa) inserted (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(d)(i)Sch. 1 para. 14(1) substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(j)Sch. 1 para. 14(3)(a) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(e)(ii)Words in sch. 1 para. 14(1)(g) 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)(d) (with reg. 14)Words in sch. 1 para. 14(1)(e) omitted (1.4.2023) by virtue of The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 16(b)Words in sch. 1 para. 14(1)(d) substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 16(a)Words in sch. 1 para. 14(1)(d) substituted (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(d)(ii)Sch. 1 para. 14 in force at 1.4.2022, see reg. 1Words in sch. 1 para. 14(3)(c)(i) substituted (3.11.2022) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2022 (S.S.I. 2022/271), regs. 1(2), 3(2)(d)(iii)Sch. 1 para. 14(1)(g) and word inserted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 16(c)Words in sch. 1 para. 14(1)(g) inserted (31.10.2024) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2024 (S.S.I. 2024/230), regs. 1, 4(b)Sch. 1 para. 14(1)(h) 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)(d)