I would refer to PE1976/D 20 April 2023: The petitioner repeated the Freedom of Information request in January 2023 which indicates that only one Scottish Council (South Ayrshire Council) presently backdate SMI disregards to the date of GP certification. Thus since the petitioners initial FOI request of 2020, 31 out of the 32 Scottish local authorities have adopted a common approach to administering SMI disregard, be it to start Council Tax SMI disregards from the date both criteria are met (Qualifying Benefit plus GP Certification).