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The Council Tax Reduction (Scotland) Regulations 2021
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The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 1 is up to date with all changes known to be in force on or before 13 January 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.
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Changes and effects yet to be applied to Schedule 2 Paragraph 1:
- sch. 1 para. 12(1)(a)(iiic) inserted by S.S.I. 2024/311 reg. 18(5)(b)(ii)
- sch. 1 para. 14(1)(h) inserted by S.S.I. 2024/311 reg. 18(5)(d)
- reg. 77(12)(f)(xiii) inserted by S.S.I. 2024/311 reg. 18(3)(a)(iii)
- reg. 90(6)(b)(viii) and word inserted by S.S.I. 2024/311 reg. 18(4)(a)(ii)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- sch. 1 para. 12(1)(a)(iiic) inserted by S.S.I. 2024/311 reg. 18(5)(b)(ii)
- sch. 1 para. 14(1)(h) inserted by S.S.I. 2024/311 reg. 18(5)(d)
- reg. 77(12)(f)(xiii) inserted by S.S.I. 2024/311 reg. 18(3)(a)(iii)
- reg. 90(6)(b)(viii) and word inserted by S.S.I. 2024/311 reg. 18(4)(a)(ii)
This section has no associated Policy Notes
1. Subject to paragraphs 2 and 3, the second adult rebate in respect of a day for the purpose of regulation 91 is to be determined in accordance with the following table.S
(1) Second adult | (2) Second adult rebate |
|---|---|
(a) Where the second adult or all second adults are in receipt of a qualifying income-related benefit or state pension 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 a qualifying income-related benefit [F1, universal credit with no earned income,] or state pension credit— | |
(i) is less than [F2£256.00] per week, | 15 per cent of the council tax due in respect of that day, |
| 7.5 per cent of the council tax due in respect of that day, | |
(c) where the second adult or all second adults are in receipt of universal credit and have no earned income | 25 per cent of the council tax due in respect of that day, |
(d) [F5where the dwelling would be wholly occupied by a person to whom regulation 20(2) (students) applies but for the presence of one or more second adults who are in receipt of— (i) a qualifying income-related benefit or state pension credit, or (ii) universal credit and have no earned income.] | 100 per cent of the council tax due in respect of that day. |
Textual Amendments
F1Words in sch. 2 para. 1 Table inserted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(i)
F2Sum in sch. 2 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 18(a)
F3Sum in sch. 2 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 18(b)(i)
F4Sum in sch. 2 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 18(b)(ii)
F5Words in sch. 2 para. 1 table substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(ii)
Commencement Information
I1Sch. 2 para. 1 in force at 1.4.2022, see reg. 1
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