In Scotland, there is a single system in place, similar to that for housing benefit.

A maximum council tax reduction is calculated based on the council tax you are liable for, minus deductions for non-dependants (see Chapter 21(21), although lower figures are used than for housing benefit). An applicable amount is calculated (see Chapter 21(23) ) and your income and capital assessed (see Chapter 21(22) ). If you receive universal credit and your income frequently fluctuates, an estimate can be made of your income and the universal credit payable.

If your income is less than the applicable amount, you are entitled to maximum council tax reduction. If your income is greater than your applicable amount, you are entitled to a reduction equal to your maximum council tax reduction minus 20% of your excess income.

Awards can be backdated for up to six months.
The Council Tax Reduction (Scotland) Regulations 2012

Reviews – If you are unhappy with a de