The Local Government Finance Act 1992 established council tax. Section 80 of the Act allows for schemes to reduce the amount of council tax that someone has to pay in Scotland. When the Scottish Parliament was set up in 1998, powers over council tax in Scotland were transferred to it.
Read the Local Government Finance Act 1992.
The council tax reduction scheme has different regulations for people under and over pension age. The main council tax reduction regulations are the Council Tax Reduction (Scotland) Regulations 2012 and the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.
Both of these main sets of regulations have been significantly amended since they were made. The Scottish government has produced an updated 'Keeling' version, showing all changes made up to April 2019.
Read the April 2019 versions of the council tax reduction regulations.
Since this version was published, two further sets of regulations have been made, which make small changes to the council tax reduction scheme. The 'No. 2' regulations came into force on 1 June 2019, and the 'No. 3' regulations come into force on 26 November 2019.