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The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

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The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012, Paragraph 1 is up to date with all changes known to be in force on or before 05 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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1.  Subject to paragraphs 2 and 3, the alternative maximum council tax reduction in respect of a day for the purpose of regulation 56 is to be determined in accordance with the following table.S

Table

Column (1)Second adultColumn (2)Alternative maximum council tax reduction
(a) Where the second adult is, or all second adults are, in receipt of income support, income-related employment and support allowance or state pension credit or the second adult is a person, or all second adults are persons, on an income based jobseeker's allowance or in receipt of universal credit;25 per cent of the council tax due in respect of that day;
(b) Where the gross income of the second adult or, where there is more than one second adult, their aggregate gross income, disregarding any income of persons on income support, income-related employment and support allowance, state pension credit or an income based jobseeker's allowance—

(i)is less than [F1£209.00] per week;

15 per cent of the council tax due in respect of that day;

(ii)is not less than [F2£209.00] per week but is less than [F3 £273.00] per week.

7.5 per cent of the council tax due in respect of that day.
(c) Where the dwelling would be wholly occupied by one or more persons to whom regulation 20(2) of the Council Tax Reduction Regulations applies but for the presence of one or more second adults who are in receipt of income support, state pension credit, an income-related employment and support allowance or are persons on an income-based jobseeker's allowance.100 per cent of the council tax due in respect of that day.

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