EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Council Tax Reduction (Scotland) Regulations 2012 (“the Working Age Regulations”).
The Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021 created a scheme whereby survivors of historical child abuse in care may apply for and receive redress payments. Regulation 2 amends schedule 5 of the Working Age Regulations so that such payments are disregarded in the calculation of capital for the purposes of council tax reduction under those Regulations.