
2025 No. 275
Council Tax
The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 5) Regulations 2025
Made 24th September 2025
Laid before the Scottish Parliament 26th September 2025
Coming into force 10th November 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80, 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. 5) Regulations 2025 and come into force on 10 November 2025.
Amendment of the Council Tax Reduction (Scotland) Regulations 2021
2 

(1) The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with paragraph (2).
(2) In regulation 57(2)(d) (meaning of “unearned income”)—
(a) in head (i)(aa), omit “and the transitional element awarded in accordance with regulation 52 of the Universal Credit (Transitional Provisions) Regulations 2014 (“the transitional element”)”,
(b) omit heads (ii) and (iii),
(c) for head (iv) substitute—“
(iv) where the award includes a child element but the award is reduced under Part 7 of the 2013 Regulations (benefit cap) to a level less than the value of the child element, the amount of the award after the reduction has been made.”.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
24th September 2025