Council Tax Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2025 and come into force on 1 April 2025 Amendment of the Council Tax (Discounts) (Scotland) Regulations 1992 2 1 The Council Tax (Discounts) (Scotland) Regulations 1992 are amended in accordance with paragraph (2). 2 In the schedule (persons disregarded for purposes of discount), for paragraph 7 substitute— Persons formerly residing in Ukraine 7 1 A person shall be disregarded for the purposes of a discount on a particular day if on that day— a the person— i holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971 , or ii has applied for permission to stay under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application, b the person is being provided with accommodation by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025 , and c the host is not a close relative of the person.”. 2 For the purposes of this paragraph “ close relative ” means any of the following— a a spouse, b a civil partner, c an unmarried partner, d a parent, e a parent-in-law, f a son or daughter, g a son or daughter-in-law, h a stepson or stepdaughter, i a sibling, j a grandparent, k the spouse, civil partner, or unmarried partner of any of the persons mentioned at (d) to (j). . 3 In sub-paragraph (2), a reference to an unmarried partner is a reference to the other member of a couple consisting of two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners. Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 3 1 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with paragraph (2). 2 In regulation 3 (non-dependants), for paragraph (2)(g) substitute— g a person who— i holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971 , or has applied for permission under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application, ii is being provided with accommodation by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025 , and iii is not a close relative or a grandchild of the host. . Amendment of the Council Tax Reduction (Scotland) Regulations 2021 4 1 The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with paragraph (2). 2 In regulation 8 (meaning of “ non-dependant ”), for paragraph (2)(f) substitute— f a person who— i holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971 , or has applied for permission under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application, ii is being provided with accommodation by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025 , and iii is not a close relative or a grandchild of the host. . IVAN MCKEE Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 27th February 2025