http://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/13The 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 4PART 313The value of the right to receive any income under a life interest or from a life rent.Sch. 4 para. 13 in force at 1.4.2022, see reg. 1