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The Council Tax Reduction (Scotland) Regulations 2021

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CouplesS

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5.—(1) Subject to paragraphs (2) and (3), in these Regulations “couple” means two people who—

(a)are members of the same household and—

(i)are married to each other,

(ii)are civil partners of each other, or

(b)are not married to each other but who are living together as if they were married to each other.

(2) Where two people (A and B) are parties to a polygamous marriage, the fact that they are married to each other is to be disregarded if—

(a)one of them (A) is a party to an earlier marriage that still subsists, and

(b)the other party to that earlier marriage (C) is a member of the same household,

and, accordingly, A and B are not to be treated as a couple for the purposes of these Regulations.

(3) In paragraph (2) “polygamous marriage” means a marriage during which a party to it is married to more than one person and which took place under the laws of a country which permits polygamy.

Commencement Information

I1Reg. 5 in force at 1.4.2022, see reg. 1

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