Council Tax PART 1 General Citation and commencement 1 These Regulations may be cited as the Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 and come into force on 1 April 2025. PART 2 Amendment of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 2 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 are amended in accordance with regulations 3 to 6. 3 In regulation 20(e) (applicable amount) , for “£19.15” substitute “ £19.48” . 4 In regulation 48 (non-dependant deductions) — a in paragraph (1)— i in subparagraph (a) for “£15.65” substitute “£15.95” , and ii in sub-paragraph (b) for “£5.25” substitute “£5.35” , b in paragraph (2)— i in sub-paragraph (a) for “£260.00” substitute “£273.00” , ii in sub-paragraph (b)— aa for “£260.00” substitute “£273.00” , bb for “£451.00” substitute “£474.00” , and cc for “£10.35” substitute “£10.55” , and iii in sub-paragraph (c)— aa for “£451.00” substitute “£474.00” , bb for “£558.00” substitute “£586.00” , and cc for “£13.15” substitute “£13.40” . 5 In schedule 1 (applicable amount) — a in the table in paragraph 2— i in entry (1)(b) for “£235.20” substitute “£244.40” , ii in entry (2)(b) for “£352.00” substitute “£366.00” , iii in entry (4)(a) for “£352.00” substitute “£366.00” , and iv in entry (4)(b) for “£116.80” substitute “£121.60” , b in the table in paragraph 3, for “£104.05” in both places where it occurs substitute “£105.85” , c in the table in paragraph 13— i in entries (1)(a) and (1)(b)(i) for “£81.50” substitute “£82.90” , ii in entry (1)(b)(ii) for “£163.00” substitute “£165.80” , iii in entry (2) for “£32.20” substitute “£32.75” , iv in entry (3) for “£80.01” substitute “£81.37” , and v in entry (4) for “£45.60” substitute “£46.40” . 6 In schedule 5 (amount of alternative maximum council tax reduction) , in the table in paragraph 1— a in entry (b)(i) for “£256.00” substitute “£269.00” , and b in entry (b)(ii)— i for “£256.00” substitute “£269.00” , and ii for “£333.00” substitute “£365.00” . PART 3 Amendment of the Council Tax Reduction (Scotland) Regulations 2021 7 The Council Tax Reduction (Scotland) Regulations 2021 are amended in accordance with regulations 8 to 17. General amendments 8 In regulation 4 (interpretation), for the definition of “award of universal credit” substitute— “ award of universal credit ” means an award of universal credit made under Part 1 of the 2012 Act, , 9 After regulation 10 (remunerative work) insert— Award of Universal Credit 10A For the purposes of these Regulations an award of universal credit includes— a an award the amount of which is reduced to zero, as a result of a failure by a claimant which is sanctionable under section 26 (higher-level sanctions) or section 27 (other sanctions) of the 2012 Act, and b an award to which entitlement has ceased in terms of regulation 32A(1)(b) of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013 (reclaims of universal credit after nil award due to earnings), but in relation to which the Secretary of State treats the claimant as making a claim under regulation 32A(2) of those Regulations. . 10 In regulation 34A (changes of circumstances in cases involving an award of universal credit) — a in paragraph (2) for “(3) to (11)” substitute “(3) to (12)” , b after paragraph (11) insert— 12 Where the change is that the condition in section 5(1)(b) or (2)(b) of the 2012 Act (condition that the claimant’s income, or joint claimants’ combined income, is such that the amount payable would not be less than the prescribed minimum) is not met, but the Secretary of State treats the claimant as making a claim under regulation 32A(2) of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013 (reclaims of universal credit after nil awards due to earnings), the change is disregarded for as long as the Secretary of State treats the claimant as such. . 11 In regulation 65 (notional unearned income), for paragraph (2) substitute— 2 Paragraph (1) does not apply— a to the benefits listed in regulation 57(1)(b), or b where regulation 60B(1) of the Universal Credit (Transitional Provisions) Regulations 2014 (deferral of retirement pension income) applies. . 12 In paragraph 4D(b) of schedule 1 (applicable amount) for “the care component of adult disability payment” substitute “the daily living component of adult disability payment” . Uprating 13 In regulation 42(4) (calculation of weekly income (applicants with an award of universal credit))— a in sub-paragraph (a) for “£275.00” substitute “£280.00” , and b in sub-paragraph (b) for “£471.00” substitute “£479.00” . 14 In regulation 90 (non-dependant deductions) — a in paragraph (1)— i in sub-paragraph (a) for “£15.65” substitute “£15.95” , and ii in sub-paragraph (b) for “£5.25” substitute “£5.35” , b in paragraph (2)— i in sub-paragraph (a) for “£260.00” substitute “£273.00” , ii in sub-paragraph (b)— aa for “£260.00” substitute “£273.00” , bb for “£451.00” substitute “£474.00” , and cc for “£10.35” substitute “£10.55” , and iii in sub-paragraph (c)— aa for “£451.00” substitute “£474.00” , bb for “£558.00” substitute “£586.00” , and cc for “£13.15” substitute “£13.40” . 15 In regulation 98(2)(b)(amount of a transitional family premium) , for “£19.15” substitute “£19.48” . 16 In schedule 1 (applicable amount) — a in the table in paragraph 1— i for “£71.70” substitute “£72.90” , ii for “£90.50” in each place where it occurs substitute “£92.05” , and iii for “£142.25” substitute “£144.65” , b in paragraph 2, for “£104.05” substitute “£105.85” , c in paragraph 3— i in sub-paragraph (a) for “£80.01” substitute “£81.37” , and ii in sub-paragraph (b)— aa for “£80.01” substitute “£81.37” , and bb for “£32.20” substitute “£32.75” , d in paragraph 4— i in sub-paragraph (a) for “£80.01” substitute “£81.37” , and ii in sub-paragraph (b)— aa for “£80.01” substitute “£81.37” , and bb for “£32.20” substitute “£32.75” , e in paragraph 4B — i in sub-paragraph (a) for “£80.01” substitute “£81.37” , and ii in sub-paragraph (b)— aa for “£80.01 substitute “£81.37”, bb for “£32.20” substitute “£32.75” , f in paragraph 4C — i in sub-paragraph (a) for “£80.01” substitute “£81.37” , and ii in sub-paragraph (b)— aa for “£80.01” substitute “£81.37” , and bb for “£32.20” substitute “£32.75” , g in paragraph 4D — i in sub-paragraph (a) for “£80.01” substitute “£81.37” , and ii in sub-paragraph (b)— aa for “£80.01” substitute “£81.37” , and bb for “£32.20” substitute “£32.75” , h in paragraph 5(1), for “£45.60” substitute “£46.40” , i in the table in paragraph 17, in the entry— i “Disabled child premium” for “80.01” substitute “£81.37” , ii “Carer premium” for “£45.60” substitute “£46.40” , iii “Disability premium”— aa for “£42.50” substitute “£43.20” , and bb for “£60.60” substitute “£61.65” , iv “Severe disability premium”— aa for “£81.50” in both places where it occurs substitute “£82.90” , and bb for “£163.00” substitute “£165.80” , v “Enhanced disability premium”— aa for “£32.20” substitute “£32.75” , bb for “£20.85” substitute “£21.20” , and cc for “£29.75” substitute “£30.25” , j in paragraph 23, for “£35.95” substitute “£36.55” , and k in paragraph 24, for “£47.70” substitute “£48.50” . 17 In schedule 2 (amount of second adult rebate) , in the table in paragraph 1— a in entry (b)(i) for “£256.00” substitute “£269.00” , and b in entry (b)(ii)— i for “£256.00” substitute “£269.00” , and ii for “£333.00” substitute “£365.00” . SHONA ROBISON A member of the Scottish Government St Andrew’s House, Edinburgh 30th January 2025