http://www.legislation.gov.uk/ssi/2021/249/schedule/5/paragraph/9The 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 5 9 1 The Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020 (Consequential, Saving, Transitional and Transitory Provisions) (EU Exit) Regulations 2020 are amended as follows. 2 In paragraph 3 of schedule 4 (saving provision in relation to access to benefits and services), after sub-paragraph (t) (the Council Tax Reduction (Scotland) Regulations 2012) insert— ta regulation 16 (persons not entitled to a council tax reduction: persons treated as not being in Great Britain) of the Council Tax Reduction (Scotland) Regulations2021; . S.I. 2020/1309. Sch. 5 para. 9 in force at 1.4.2022, see reg. 1