http://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/45The 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 545Any payment of a widowed parent’s allowance made under section 39A of the 1992 Act—ato the survivor of a cohabiting partnership (within the meaning of section 39A(7) of the 1992 Act) who is entitled to a widowed parent’s allowance for a period prior to 9 February 2023, andbin respect of any period of time during the period ending with the day before the survivor makes a claim for widowed parent’s allowance,but only for a period of 52 weeks beginning with the date of receipt of the payment or 15 May 2023, whichever is the later.Sch. 4 para. 45 inserted (15.5.2023) by The Council Tax Reduction (Scotland) Amendment Regulations 2023 (S.S.I. 2023/113), regs. 1, 3(3)