http://www.legislation.gov.uk/ssi/2021/249/schedule/1/part/5The 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 1PART 517The premiums referred to in regulation 35(e) and Parts 2 to 4 of this schedule are set out in the following table.PremiumAmountDisabled child premium, in respect of each child or young person who is a member of the family of an applicant in respect of whom the conditions specified in paragraph 3 or 4 are satisfied.£84.46Carer premium, where the conditions specified in paragraph 5 are satisfied£48.15Disability premium—where the applicant satisfies the condition in paragraph 11(a),£44.85where the applicant satisfies the condition in paragraph 11(b).£64.00Severe disability premium—where the applicant satisfies the condition in paragraph 13(2)(a),£86.05where the applicant satisfies the condition in paragraph 13(2)(b)—in a case where there is someone in receipt of a carer’s allowance, carer support payment, or who has an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations, or if the applicant or the applicant’s partner satisfies that condition only by virtue of paragraph 13(5),£86.05in a case where there is no-one in receipt of a carer’s allowance carer support payment, or an award of universal credit which includes the carer element described in regulation 29 of the 2013 Regulations.£172.10Enhanced disability premium.(a)£33.99 in respect of each child or young person who is a member of the family of an applicant in respect of whom the conditions specified in paragraphs 3, 4 , 4A, 4C or 4D are satisfied,(b)£22.00 in respect of each person who is neither—(i)a child or young person, nor(ii)a member of a couple,in respect of whom the conditions specified in paragraph 14 are satisfied,(c)£31.40 where the applicant is a member of a couple and the conditions specified in paragraph 14 are satisfied in respect of a member of that couple.Words in sch. 1 para. 17 table substituted (20.6.2022) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2022 (S.S.I. 2022/161), regs. 1, 3(4)(k)Words in sch. 1 para. 17 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)(d) (with reg. 9)Sch. 1 para. 17 in force at 1.4.2022, see reg. 1Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(i)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(ii)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(iii)(aa)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(iii)(bb)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(iv)(aa)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(iv)(bb)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(v)(aa)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(v)(bb)Sum in sch. 1 para. 17 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 14(i)(v)(cc)