
2025 No. 112
COUNCIL TAX
The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 2) Regulations 2025
Made 22nd April 2025
Laid before the Scottish Parliament 24th April 2025
Coming into force 3rd June 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and (2) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 and all other powers enabling them to do so.
Citation and commencement
1 
These Regulations may be cited as the Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 2) Regulations 2025 and come into force on 3 June 2025.
Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
2 

(1) The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with paragraphs (2) to (6).
(2) In regulation 2(1) (interpretation), after the definition of “invalid carriage or other vehicle” insert—“
 “LGBT Financial Recognition Scheme” means the scheme under which payments are made to persons who served under, and were impacted by, the ban on lesbian, gay, bisexual and transgender personnel in the armed forces of the Crown from 1967 to 2000;”.
(3) In regulation 48(9) (non-dependant deductions)—
(a) at the end of sub-paragraph (l) omit “and”,
(b) at the end of sub-paragraph (m) insert—“; and
(n) any payment made under or by the LGBT Financial Recognition Scheme”.
(4) In regulation 66(3) (evidence and information)—
(a) in sub-paragraph (c)—
(i) for “48(9)(b) to (m)” substitute “48(9)(b) to (n)”,
(ii) for “2(b) to (l) of schedule 5” substitute “2(b) to (n) of schedule 5”,
(b) omit sub-paragraphs (d) and (e).
(5) In paragraph 16 of schedule 4 (capital disregards)—
(a) after sub-paragraph (1G) insert—“
(1H) Any payment made under or by the LGBT Financial Recognition Scheme.”,
(b) in sub-paragraph (7)(b)—
(i) at the end of sub-head (iv) omit “or”,
(ii) at the end of sub-head (v) insert—“; or
(vi) a payment made under or by the LGBT Financial Recognition Scheme”.
(6) In paragraph 2 of schedule 5 (amount of alternative maximum council tax reduction)—
(a) at the end of sub-paragraph (k) omit “and”,
(b) at the end of sub-paragraph (l) insert—“;
(m) any payment made under or by the LGBT Financial Recognition Scheme; and
(n) any payment made under or by the Thalidomide Trust”.
Amendment of the Council Tax Reduction (Scotland) Regulations 2021
3 

(1) The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with paragraphs (2) and (3).
(2) In regulation 4(1) (interpretation), after the definition of “Jobseeker’s Allowance Regulations” insert—“
 “LGBT Financial Recognition Scheme” means the scheme under which payments are made to persons who served under, and were impacted by, the ban on lesbian, gay, bisexual and transgender personnel in the armed forces of the Crown from 1967 to 2000;”.
(3) In regulation 75(1A) (special schemes for compensation etc.)—
(a) at the end of sub-paragraph (h) omit “, or”,
(b) at the end of sub-paragraph (i) insert—“, or
(j) any payment made under or by the LGBT Financial Recognition Scheme”.
SHONA ROBISON
A member of the Scottish Government
St Andrew's House,
Edinburgh
22nd April 2025