http://www.legislation.gov.uk/ssi/2021/249/schedule/1/part/2The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2026-05-07Expert Participation2026-04-01
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 2Children2The amount specified for the purposes of regulation 35(b) (the child premium) is £109.85 for each child or young person.3Where neither the applicant nor the applicant’s partner, nor the partners jointly, have an award of universal credit, the following additional amount is, or additional amounts are, to be included in the applicable amount in respect of each child or young person who is disabled for whom the applicant or the applicant’s partner is responsible and who is a member of the applicant’s household—athe disabled child premium of £84.46 in respect of each—ichild or young person who is in receipt of disability living allowance, child disability payment , adult disability payment or personal independence payment or is no longer in receipt of such allowance or payment because the child or young person is a patient, provided that the child or young person continues to be a member of the family, oriichild or young person who is blind or treated as blind by virtue of paragraph 12(2) (disability premium), oriiichild or young person in respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit, and in respect of whom a disabled child premium was included in the applicant’s applicable amount immediately before the death of that child or young person, but the amount is to be included only for the period of entitlement prescribed under that section, andbthe disabled child premium of £84.46 and the enhanced disability premium of £33.99 in respect of each—ichild or young person who is entitled to the care component of disability living allowance at the highest rate, or would be so entitled, 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,iichild or young person who is entitled to the care component of child disability payment at the highest rate ...iiichild or young person who is entitled to the daily living component of personal independence payment at the enhanced rate, or would be so entitled, 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,iiiaa young person who is entitled to the daily living component of adult disability payment at the enhanced rate,ivyoung person who is in receipt of armed forces independence payment, orvchild or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit, and in respect of whom both the disabled child premium and the enhanced disability premium were included in the applicant’s applicable amount immediately before the death of that child or young person, but the amounts are to be included only for the period of entitlement prescribed under that section.4 Subject to paragraphs 4C and 4D, where the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that includes an amount under regulation 24(2) of the 2013 Regulations (additional amount in respect of a child or qualifying young person who is disabled), an additional amount is to be included in the applicable amount in respect of each child or young person in respect of whom the amount under that regulation is payable and the additional amount is—athe disabled child premium of £84.46, where the amount under that regulation is paid in respect of a child or young person at the lower rate described in paragraph (2)(a) of that regulation, andbthe disabled child premium of £84.46 and the enhanced disability premium of £33.99, where the amount under that regulation is paid in respect of a child or young person at the higher rate described in paragraph (2)(b) of that regulation.4A Subject to paragraphs 4C and 4D, where—athe applicant is a kinship carer approved under the Looked After Children (Scotland) Regulations 2009,bthe child or young person who is placed with the applicant falls within paragraph (4B)(a)(i) to (iii) or (b)(i) to (v), andcthe applicant or the applicant’s partner (or the couple jointly) has an award of universal credit,an additional amount is to be included in the applicable amount in respect of the child or young person in accordance with paragraph 4B.4BThe additional amount is—athe disabled child premium of £84.46 in respect of any child or young person—iwho is in receipt of disability living allowance, child disability payment , adult disability payment or personal independence payment or who is no longer in receipt of such allowance or payment because the person is a patient, provided that the child or young person continues to be a member of the family,iiwho is blind or treated as blind by virtue of paragraph 12(2) (disability premium), oriiiin respect of whom section 145A of the 1992 Act (entitlement after death of child or qualifying young person) applies for the purposes of entitlement to child benefit, and in respect of whom a disabled child premium was included in the applicant’s amount immediately before the death of the child or young person, but the amount is to be included only for the period of entitlement prescribed under that section,bthe disabled child premium of £84.46 and the enhanced disability premium of £33.99 in respect of any—ichild or young person who is entitled to the care component of disability living allowance at the highest rate, or would be so entitled, 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,iichild or young person who is entitled to the care component of child disability payment at the highest rate,iiichild or young person who is entitled to the daily living component of personal independence payment at the enhanced rate, or would be so entitled 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,iiiaa young person who is entitled to the daily living component of adult disability payment at the enhanced rate,ivyoung person who is in receipt of armed forces independence payment, orvchild or young person in respect of whom section 145A of the 1992 Act applies for the purposes of entitlement to child benefit and in respect of whom both the disabled child premium and the enhanced disability premium were included in the applicant’s applicable amount immediately before the death of the child or young person, but the amounts are to be included only for the period of entitlement prescribed under that section.4CWhere the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations (additional amount of universal credit in respect of a child or qualifying young person who is disabled), or would include an amount at the higher rate, but for the fact that the child or young person is entitled to short-term assistance under paragraph 1(1) of the schedule of the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (“the 2021 Regulations”) an additional amount is to be included in the applicable amount in respect of the child or young person and the additional amount is—athe disabled child premium of £84.46, where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of the schedule of the 2021 Regulations, was—ithe care component of child disability payment at the lowest or middle rate, under regulation 11(5)(b) or (c) of the 2021 Regulations,iithe mobility component of child disability payment at the higher or lower rate, under regulation 12 or regulation 13 of the 2021 Regulations,bthe disabled child premium of £84.46 and the enhanced disability premium of £33.99, where the assistance that was payable under the earlier determination included the care component of child disability payment at the highest rate, under regulation 11(5)(a) of the 2021 Regulations.4DWhere the applicant or the applicant’s partner (or the couple jointly) has an award of universal credit that would include an amount under regulation 24(2) of the 2013 Regulations, or would include an amount at the higher rate, but for the fact that the young person is entitled to short-term assistance under paragraph 1(1) of schedule 2 of the Disability Assistance for Working Age People (Scotland) Regulations 2022 (“the 2022 Regulations”) an additional amount is to be included in the applicable amount in respect of the young person and the additional amount is—athe disabled child premium of £84.46, where the assistance that was payable under the earlier determination, referred to in paragraph 1(1)(a) of schedule 2 of the 2022 Regulations, was—ithe daily living component of adult disability payment at the standard rate, under regulation 5(2) of the 2022 Regulations,iithe mobility component of adult disability payment at the standard or enhanced rate, under regulation 6(2) or (3) of the 2022 Regulations,bthe disabled child premium of £84.46 and the enhanced disability premium of £33.99, where the assistance that was payable under the earlier determination includes the daily living component of adult disability payment at the enhanced rate, under regulation 5(3) of the 2022 Regulations.
Section 145A was inserted by section 55 of the Tax Credits Act 2002 (c.21) and amended by paragraph 48 of schedule 24 of the Civil Partnership Act 2004 (c.33), paragraph 12 of schedule 1 of the Child Benefit Act 2005 (c.6) and S.I. 2019/1458.
Regulation 24 was amended by section 14(5)(a) of the Welfare Reform and Work Act 2016 (c.7) and S.I. 2014/2888.
Sch. 1 para. 2 in force at 1.4.2022, see reg. 1Sch. 1 para. 4 in force at 1.4.2022, see reg. 1Words in sch. 1 para. 4B(a)(i) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(d)(i)Words in sch. 1 para. 4C 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)(a)Words in sch. 1 para. 3(a)(i) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(a)(i)Sch. 1 paras. 4C, 4D inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(e)Words in sch. 1 para. 4D 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)(b)Words in sch. 1 para. 3(b)(ii) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(a)(ii)Sch. 1 para. 3 in force at 1.4.2022, see reg. 1Sch. 1 paras. 4A, 4B inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 18(b)Sch. 1 para. 4B(b)(iiia) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(d)(ii)Sch. 1 para. 3(b)(iiia) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(b)Words in sch. 1 para. 4 substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(c)Words in sch. 1 para. 4A substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(c)Sch. 1 para. 4A in force at 1.4.2022, see reg. 1Sch. 1 para. 4B in force at 1.4.2022, see reg. 1Words in sch. 1 para. 4D(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 12Sum in sch. 1 para. 2 substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(b)Sum in sch. 1 para. 3(a) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(c)(i)Sum in sch. 1 para. 3(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(c)(ii)(aa)Sum in sch. 1 para. 3(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(c)(ii)(bb)Sum in sch. 1 para. 4(a) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(d)(i)Sum in sch. 1 para. 4(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(d)(ii)(aa)Sum in sch. 1 para. 4(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(d)(ii)(bb)Sum in sch. 1 para. 4B(a) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(e)(i)Sum in sch. 1 para. 4B(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(e)(ii)(aa)Sum in sch. 1 para. 4B(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(e)(ii)(bb)Sum in sch. 1 para. 4C(a) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(f)(i)Sum in sch. 1 para. 4C(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(f)(ii)(aa)Sum in sch. 1 para. 4C(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(f)(ii)(bb)Sum in sch. 1 para. 4D(a) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(g)(i)Sum in sch. 1 para. 4D(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(g)(ii)(aa)Sum in sch. 1 para. 4D(b) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(g)(ii)(bb)