http://www.legislation.gov.uk/ssi/2021/249/schedule/4/part/6The 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 6461Subject to sub-paragraph (2), where the applicant satisfies the conditions in regulation 13(3) and (7) (conditions of entitlement to council tax reduction), the whole of the applicant’s capital.2Sub-paragraph (1) does not apply where, in addition to satisfying the conditions in regulation 13(3) and (7), the applicant also satisfies the conditions in regulation 13(5) and (6).Sch. 4 Pt. 6 heading inserted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 13Sch. 4 para. 46 inserted (5.11.2023) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2023 (S.S.I. 2023/268), regs. 1, 3(5)(a)