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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 31 August 2024. 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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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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