http://www.legislation.gov.uk/ssi/2021/249/schedule/1/part/3The 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 3Carer Premium51Subject to sub-paragraphs (2) to (9), the amount specified for the purposes of regulation 35(d) (the carer premium), is £48.15.2The applicable amount is to include the carer premium specified in sub-paragraph (1) where an applicant or the applicant’s partner has regular and substantial caring responsibilities for a severely disabled person, but subject to sub-paragraphs (3) and (4).3In the case of a couple, the carer premium is payable in respect of each partner if they both qualify for it, but only if they are not caring for the same severely disabled person.4Where two or more persons have regular and substantial caring responsibilities for the same severely disabled person, the carer premium is only payable in respect of one of them and that is—athe one whose award of universal credit includes the carer element described in regulation 29 of the 2013 Regulations,bthe one in receipt of a carer’s allowance or carer support payment in respect of the severely disabled person, orcthe one who would be in receipt of a carer’s allowance or carer support payment in respect of the severely disabled person were it not for the application of the Social Security (Overlapping Benefits) Regulations 1979 or, as the case may be, regulation 16(2) of the Carer’s Allowance (Carer Support Payment) (Scotland) Regulations 2023 .5Where a carer premium is awarded to a person whose award of universal credit includes the carer element described in regulation 29 of the 2013 Regulations, the condition for the award of the premium is to be treated as satisfied for as long as that carer element continues to be paid (for example, following the death of the severely disabled person) or, if longer, the period for which the person continues to be entitled to carer support payment.6Where a carer premium is awarded to a person other than a person described in sub-paragraph (5), but—athe person in respect of whose care the carer’s allowance ... has been awarded dies, orbin any other case the person in respect of whom a carer premium has been awarded ceases to be entitled to a carer’s allowance or carer support payment, the condition for the award of the premium is to be treated as satisfied for a period of 8 weeks from the relevant date specified in sub-paragraph (7).6AWhere a carer premium is awarded to a person other than a person described in sub-paragraph (5), but the person in respect of whose care the carer support payment has been awarded dies, the condition for the award of the premium is to be treated as satisfied for a period of—a8 weeks from the relevant date specified in sub-paragraph (7) where that person died on or before 14 March 2026,b12 weeks from the relevant date specified in sub-paragraph (7) where that person died on or after 15 March 2026.7The relevant date for the purposes of sub-paragraphs (6) and (6A) is—awhere sub-paragraph (6)(a) or (6A) applies, and the person is at that time entitled to a carer’s allowance or carer support payment, the Sunday following the death of the person in respect of whose care a carer’s allowance or carer support payment has been awarded or the date of death if the death occurred on a Sunday, andbin any other case, the date on which the person who has been entitled to a carer’s allowance or carer support payment ceases to be entitled to that allowance.8Where a person who has had regular and substantial caring responsibilities for a severely disabled person ceases to have such caring responsibilities and makes an application for council tax reduction, the condition for the award of the carer premium is to be treated as satisfied for a period of 8 weeks from the date on which—a except where sub-paragraph (9) applies, the person in respect of whom the person had such caring responsibilities dies, where that brought the caring responsibilities to an end, andbin any other case, the person ceased to have such caring responsibilities.9Where a person who has had regular and substantial caring responsibilities for a severely disabled person ceases to have such caring responsibilities and makes an application for council tax reduction, the condition for the award of the carer premium is to be treated as satisfied for a period of 12 weeks from the date on which the person in respect of whom the person had such caring responsibilities dies on or after 15 March 2026, where that brought the caring responsibilities to an end.61For the purposes of regulation 35(d) and Part 3 of this schedule, a person has regular and substantial caring responsibilities for a severely disabled person if—athey are in receipt of a carer’s allowance or carer support payment,bthey would be in receipt of a carer’s allowance , or carer support payment were it not for the application of the Social Security (Overlapping Benefits) Regulations 1979 or, as the case may be, regulation 16 of the Carer’s Allowance (Carer Support Payment) (Scotland) Regulations 2023, orcthey have an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations.2A person does not have regular and substantial caring responsibilities for a severely disabled person if—athe person derives earned income from those caring responsibilities, orbthe severely disabled person has died (but in this case see paragraph 5(5), (6) and (6A)).3Once a carer premium is to be included in the applicable amount of an applicant under this Part, a person is to be treated as being in receipt of any benefit for any period they spend undertaking a course of training or instruction provided or approved by Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990 or the Secretary of State under section 2 of the 1973 Act for any period during which the person is in receipt of a training allowance.4In the application of sub-paragraph (1)(b), a person is not to continue to be treated as being in receipt of a carer’s allowance or carer support payment after the date at which the person in respect of whose care the allowance or payment has been claimed ceases to be 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 at the standard or enhanced rate, armed forces independence payment, or the daily living component of personal independence payment.
Regulation 29 was amended by S.I. 2015/1754 and S.I. 2017/204.
S.I. 1979/597.
Section 2 was amended by section 47 of, and schedule 10 of, the Trade Union Reform and Employment Rights Act 1993 (c.19), paragraph 20 of schedule 26 of the Equality Act 2010 (c.15) and S.I. 1999/1820.
Section 2 was substituted by section 25 of the Employment Act 1988 (c.19) and amended by paragraph 29 of schedule7 of the Employment Act 1989 (c.38) and section 47(1) of the Trade Union Reform and Employment Rights Act 1993 (c.19).
Words in sch. 1 para. 5(6)(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)(a)(iv) (with reg. 9)Words in sch. 1 para. 6(4) 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)(b)(iii)(bb) (with reg. 9)Words in sch. 1 para. 6(1)(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)(b)(ii)(bb) (with reg. 9)Words in sch. 1 para. 6(4) 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)(b)(iii)(aa) (with reg. 9)Words in sch. 1 para. 6(4) inserted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(f)Words in sch. 1 para. 6(1)(a) 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)(b)(i) (with reg. 9)Words in sch. 1 para. 5(7)(a) 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)(a)(v) (with reg. 9)Sch. 1 para. 5 in force at 1.4.2022, see reg. 1Words in sch. 1 para. 5(4)(c) 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)(a)(ii)(aa) (with reg. 9)Words in sch. 1 para. 5(4)(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)(a)(i) (with reg. 9)Words in sch. 1 para. 5(4)(c) 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)(a)(ii)(bb) (with reg. 9)Words in sch. 1 para. 6(1)(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)(b)(ii)(aa) (with reg. 9)Words in sch. 1 para. 6(4) 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)(a) (with reg. 14)Words in sch. 1 para. 5(7)(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)(a)(vi) (with reg. 9)Sch. 1 para. 6 in force at 1.4.2022, see reg. 1Words in sch. 1 para. 6(4) 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)(a)Words in sch. 1 para. 6(2)(b) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(i) (with reg. 5(1))Sch. 1 para. 5(6A) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(e) (with reg. 5(1))Sch. 1 para. 5(9) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(h) (with reg. 5(1))Word in sch. 1 para. 5(1) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(a) (with reg. 5(1))Word in sch. 1 para. 5(4)(c) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(b) (with reg. 5(1))Words in sch. 1 para. 5(5) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(c) (with reg. 5(1))Words in sch. 1 para. 5(6)(a) omitted (15.3.2026) by virtue of The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(d) (with reg. 5(1))Words in sch. 1 para. 5(7) substituted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(f)(i) (with reg. 5(1))Words in sch. 1 para. 5(7)(a) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(f)(ii) (with reg. 5(1))Words in sch. 1 para. 5(8)(a) inserted (15.3.2026) by The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340), reg. 1(2), sch. 1 para. 10(3)(g) (with reg. 5(1))Sum in sch. 1 para. 5(1) substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(h)