Council Tax Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 3) Regulations 2025 and come into force on 25 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 (7). 2 In regulation 2(1) (interpretation)— a after the definition of “mover” insert— “ neonatal care leave ” means leave under section 80EF the Employment Rights Act 1996 ; , b after the definition of “statutory maternity pay” insert— “ statutory neonatal care pay ” means statutory neonatal care pay under section 171ZZ16 of the 1992 Act ; . 3 In regulation 6(7) (remunerative work), after “paternity leave,” insert “neonatal care leave,” . 4 In regulation 27(1)(j) (meaning of income), after head (xviii) insert— xviiiza statutory neonatal care pay; . 5 In regulation 29 (treatment of child care charges)— a in paragraph (15)— i in the run-in words, after “paternity leave,” insert “neonatal care leave,” , ii in sub-paragraph (a), after “paternity leave,” insert “neonatal care leave,” , iii in sub-paragraph (c ), after “statutory paternity pay ,” insert “statutory neonatal care pay,” , b in paragraph (16)— i in the run-in words, after “paternity leave,” insert “neonatal care leave,” , ii in sub-paragraphs (b) and (c ), after “statutory paternity pay,” insert “statutory neonatal care pay,” . 6 In regulation 32(1) (earnings of employed earners), after sub-paragraph (i) insert— iza statutory neonatal care pay; . 7 In regulation 33(2)(d) (calculation of net earnings of employed earners), after “statutory paternity pay,” insert “statutory neonatal care pay,” . 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) to (7). 2 In regulation 4 (interpretation)— a after the definition of “mover” insert— “ neonatal care leave ” means leave under section 80EF of the Employment Rights Act 1996, , b after the definition of “statutory maternity pay” insert— “ statutory neonatal care pay ” means statutory neonatal care pay under section 171ZZ16 of the 1992 Act, . 3 In regulation 10(7) (remunerative work), after “paternity leave,” insert “neonatal care leave,” . 4 In regulation 49(4) (employed earnings (applicant with an award of universal credit)), after sub-paragraph (d) insert— da statutory neonatal care pay, . 5 In regulation 50(2)(employed earnings (applicants with no award of universal credit))— a in sub-paragraph (j), after “statutory paternity pay,” insert “statutory neonatal care pay,” , b in sub-paragraph (k), after “paternity leave,” insert “neonatal care leave,” . 6 In regulation 77 (treatment of childcare charges (applicants with an award of universal credit))— a in paragraph 16— i in the run-in words, after “paternity leave,” insert “neonatal care leave,” , ii in sub-paragraph (a), after “paternity leave,” insert “neonatal care leave,” , iii in sub-paragraph (c), after “statutory paternity pay by virtue of section 171ZA or 171ZB of the 1992 Act,” insert “statutory neonatal care pay,” , b in paragraph 17— i in the run-in words, after “paternity leave,” insert “neonatal care leave,” , ii in sub-paragraphs (b) and (c), after “statutory paternity pay,” insert “statutory neonatal care pay,” . 7 In schedule 3 (sums to be disregarded in the calculation of earnings), in paragraph 2 ( c) (ii), after “paternity leave,” insert “neonatal care leave,” . SHONA ROBISON A member of the Scottish Government St Andrew’s House, Edinburgh 14th May 2025