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

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Non-dependant deductionsS

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48.—(1) Subject to the following provisions of this regulation, the non-dependant deductions in respect of a day referred to in regulation 47 (maximum council tax reduction) are—

(a)in respect of a non-dependant aged 18 or over in remunerative work, [F1£15.65] x 1/7; and

(b)in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply [F2 £5.25] x 1/7.

(2) In the case of a non-dependant aged 18 or over to whom paragraph (1)(a) applies, where it is shown to the relevant authority that the [F3person’s] normal gross weekly income is—

(a)less than [F4£260.00,] the deduction to be made is that specified in paragraph (1)(b);

[F5(b) not less than [F6£260.00] but less than [F7£451.00,] the deduction to be made is [F8£10.35] x 1/7; and

(c)not less than [F9£451.00] but less than [F10£558.00,] the deduction to be made is [F11£13.15] x 1/7.]

(3) Only one deduction is to be made under this regulation in respect of a couple or, as the case may be, members of a polygamous marriage and where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount must be deducted.

(4) In applying the provisions of paragraph (2) in the case of a couple or, as the case may be, a polygamous marriage, regard must be had for the purpose of that paragraph to the couple's or, as the case may be, all members of the polygamous marriage's joint weekly gross income.

(5) Where in respect of a day—

(a)a person is a resident in a dwelling but is not liable for council tax in respect of that dwelling on that day;

(b)other residents in that dwelling (the liable persons) have joint and several liability for council tax in respect of that dwelling on that day otherwise than by virtue of section 77 or 77A of the Act M1 (liability of spouses and civil partners); and

(c)the person to whom sub-paragraph (a) refers is a non-dependant of two or more of the liable persons,

the deduction in respect of that non-dependant must be apportioned equally between those liable persons.

(6) No deduction is to be made in respect of any non-dependants occupying an applicant's dwelling if the applicant or the applicant's partner is—

(a)blind or treated as blind by virtue of paragraph 7 of Schedule 1 (severe disability premium); or

(b)receiving—

(i)attendance allowance;

[F12(ia)pension age disability payment,]

(ii)the care component of the disability living allowance; F13...

[F14(iiza)the care component of child disability payment,]

[F15(iizb)the daily living component of adult disability payment;]

[F16(iia)armed forces independence payment;] [F17or]

(iii)the daily living component of personal independence payment.

(7) No deduction is to be made in respect of a non-dependant if—

(a)although the non-dependant resides with the applicant, it appears to the relevant authority that the non-dependant's normal home is elsewhere;

(b)the non-dependant is in receipt of a training allowance paid in connection with youth training established under section 2 of the 1973 Act M2 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 M3;

(c)the non-dependant is a full-time student; F18...

(d)the non-dependant is not residing with the applicant because the non-dependant has been a patient for a period in excess of 52 weeks, and for these purposes where a person has been a patient for two or more distinct periods separated by one or more intervals, each not exceeding 28 days, the non-dependant is to be treated as having been a patient continuously for a period equal in duration to the total of those distinct periods [F19; or

(e)the non-dependant is not residing with the applicant because the non-dependant is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006) who is absent, while on operations, from the dwelling usually occupied as that person’s home.]

(8) No deduction is to be made in respect of a non-dependant—

(a)who is on income support, state pension credit, an income-based jobseeker's allowance or an income-related employment and support allowance; F20...

(b)to whom Schedule 1 to the Act M4 applies (persons disregarded for purposes of discount) but this sub-paragraph does not apply to a non-dependant who is a student to whom paragraph 4 of that Schedule refers [F21; or

(c)who is entitled to an award of universal credit where the award is calculated on the basis that the non-dependant does not have any earned income, within the meaning given by regulation 52 of the Universal Credit Regulations 2013.]

(9) In the application of paragraph (2) there is to be disregarded from the [F22person’s] weekly gross income—

(a)any attendance allowance, [F23pension age disability payment,] disability living allowance [F24, child disability payment] [F25, adult disability payment] [F26, armed forces independence payment] or personal independence payment received by the [F27person];

(b)any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, [F28another infected blood payment scheme,] [F29ILF Scotland] [F30, the London Bombings Relief Charitable Fund, the London Emergencies Trust or the We Love Manchester Emergency Fund] which, had the [F22person’s] income fallen to be calculated under regulation 39 of [F31the Council Tax Reduction (Scotland) Regulations 2012] (calculation of income other than earnings), would have been disregarded under paragraph 27 of Schedule 4 to those Regulations (income in kind); F32...

(c)any payment which, had the [F22person’s] income fallen to be calculated under regulation 39 of [F31the Council Tax Reduction (Scotland) Regulations 2012], would have been disregarded under paragraph 41 of Schedule 4 to those Regulations (payments made under certain trusts and certain other payments)[F33; F34...

( d)any payment made under or by the Thalidomide Trust][F35;

(e)any payment or interest on a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020;

(f)any redress payment made under part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;

(g)any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme within the meaning of section 42(7) of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;

(h)any Grenfell Tower payment;

(i)any Post Office compensation payment; F36...

(j)any vaccine damage payment where the person—

(i)receives a vaccine damage payment or is a person for whose benefit a vaccine damage payment was made,

(ii)is the partner of a person referred to in head (i) and receives a payment by or on behalf of that person which is derived from a vaccine damage payment,

(iii)was the partner of a person referred to in head (i) immediately before the person’s death and receives a payment from their estate which is derived from a vaccine damage payment, or

(iv)in a case where a vaccine damage payment is made to the personal representative of a person who was severely disabled as a result of vaccination (“P”), was P’s partner immediately before P’s death and receives a payment from P’s estate which is derived from a vaccine damage payment][F37; and

(k)any payment made under the Victims of Overseas Terrorism Compensation Scheme.]

Textual Amendments

Marginal Citations

M1Section 77 was amended by section 4 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6) and S.S.I. 2005/623. Section 77A was inserted by section 133 of the Civil Partnership Act 2004 (c.33).

M2Section 2 was substituted by section 25 of the Employment Act 1988 (c.19) and amended by section 29 of and Schedule 7 to the Employment Act 1989 (c.38) and section 47 of the Trade Union Reform and Employment Rights Act 1993 (c.19).

M31990 c.35. Section 2 was amended by section 47 of and Schedule 10 to the Trade Union Reform and Employment Rights Act 1993 (c.19), paragraph 20 of Schedule 26 to the Equality Act 2010 (c.15) and S.I. 1999/1820.

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