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

4.  In this Schedule—

“council tax due in respect of that day” means the council tax payable under section 78 of the Act less—

(a)

any reductions made in consequence of any enactment in, or under, the Act; and

(b)

in a case to which sub-paragraph (c) in column (1) of the table above applies, the amount of any discount which may be appropriate to the dwelling under the Act;

“second adult” means any person or persons residing with the applicant to whom regulation 14(6) (conditions of entitlement to council tax reduction) applies; and

“persons to whom regulation 20(2) of the Council tax Reduction Regulations applies” (persons not entitled to council tax reduction: students) includes any person to whom that regulation would apply if that person, and any partner of that person, was below the qualifying age for state pension credit.