http://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/24The 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 524Any assistance under the 2018 Act falling within the following descriptions that was given with the past 52 weeks—ayoung carer grants paid by virtue of Regulations under section 28,bearly years assistance given by virtue of Regulations under section 32,ccarer’s allowance supplement given in accordance with section 81 ,dthe Carer Additional Person Payment component of Carer Support given by virtue of regulations under section 28 and schedule 2 of the Social Security (Scotland) Act 2018,ethe Scottish Carer Supplement component of Carer Support given by virtue of regulations under section 28 and schedule 2 of the Social Security (Scotland) Act 2018 , fcare leaver payment given by virtue of the Care Leaver Payment (Scotland) Regulations 2026. See S.S.I. 2019/324, to which there are amendments not relevant to these Regulations. See S.S.I. 2018/370, S.S.I. 2019/110, S.S.I. 2019/157 and S.S.I. 2021/170. Sch. 4 para. 24 in force at 1.4.2022, see reg. 1Sch. 4 para. 24(d)(e) 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(5) (with reg. 5(1))Comma in sch. 4 para. 24(e) inserted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 10(a)Sch. 4 para. 24(f) inserted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 10(b)