The Council Tax Reduction (Scotland) Regulations 2012

Changes over time for: Section 67

Version Superseded: 26/07/2021

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Point in time view as at 01/04/2021. This version of this provision has been superseded.

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Non-dependant deductionsS

This section has no associated Policy Notes

67.—(1) Subject to the following provisions of this regulation, the non-dependant deductions in respect of a day referred to in regulation 66 (maximum council tax reduction) are—

(a)in respect of a non-dependant aged 18 or over in remunerative work, [F1£12.90] x 1/7; and

(b)in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, [F2£4.30] 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 person's normal gross weekly income is—

(a)less than [F3£213.00], the deduction to be made is that specified in paragraph (1)(b);

[F4(b)not less than [F5£213.00] but less than [F6£370.00], the deduction to be made is [F7£8.50] x 1/7; or

(c)not less than [F8£370.00] but less than [F9£458.00], the deduction to be made is [F10£10.80] x 1/7.]

(3) Only one deduction is to be made 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 is to 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 is to 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 10 of Schedule 1 (additional condition for the disability premium); or

(b)receiving in respect of the applicant or the applicant's partner as the case may be either—

(i)attendance allowance;

(ii)the care component of the disability living allowance; or

[F11(iia)armed forces independence payment;]

(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 residing with the applicant, it appears to the relevant authority that the non-dependant's normal home is elsewhere; or

(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 or section 2 of the Enterprise and New Towns (Scotland) Act 1990; or

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

(d)the non-dependent 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 person is to be treated as having been a patient continuously for a period equal in duration to the total of those distinct periods[F12; 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; F13...

(b)to whom Schedule 1 to the Act M2 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 [F14; 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 person's weekly gross income—

(a)any attendance allowance, disability living allowance [F15, armed forces independence payment] or personal independence payment received by the person;

(b)any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, [F16another infected blood payment scheme,] [F17ILF Scotland] [F18, the London Bombings Relief Charitable Fund, the London Emergencies Trust or the We Love Manchester Emergency Fund] which, had the person's income fallen to be calculated under regulation 39 (calculation of income other than earnings), would have been disregarded under paragraph 27 of Schedule 4 (income in kind); F19...

(c)any payment which, had the person's income fallen to be calculated under regulation 39, would have been disregarded under paragraph 41 of Schedule 4 (payments made under certain trusts and certain other payments) [F20; and

(d)any payment made under or by the Thalidomide Trust].

Textual Amendments

F1Sum in reg. 67(1)(a) substituted (1.4.2021) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 (S.S.I. 2021/51), regs. 1, 6(a)(i)

F2Sum in reg. 67(1)(b) substituted (1.4.2021) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 (S.S.I. 2021/51), regs. 1, 6(a)(ii)

F3Sum in reg. 67(2)(a) substituted (1.4.2020) by The Council Tax Reduction (Scotland) Amendment Regulations 2020 (S.S.I. 2020/25), regs. 1, 7(b)(i)

F4Reg. 67(2)(b)(c) substituted (1.4.2017) by The Council Tax Reduction (Scotland) Amendment Regulations 2017 (S.S.I. 2017/41), regs. 1, 8(b)(ii)

F5Sum in reg. 67(2)(b) substituted (1.4.2020) by The Council Tax Reduction (Scotland) Amendment Regulations 2020 (S.S.I. 2020/25), regs. 1, 7(b)(ii)(aa)

F6Sum in reg. 67(2)(b) substituted (1.4.2020) by The Council Tax Reduction (Scotland) Amendment Regulations 2020 (S.S.I. 2020/25), regs. 1, 7(b)(ii)(bb)

F7Sum in reg. 67(2)(b) substituted (1.4.2021) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 (S.S.I. 2021/51), regs. 1, 6(b)(i)

F8Sum in reg. 67(2)(c) substituted (1.4.2020) by The Council Tax Reduction (Scotland) Amendment Regulations 2020 (S.S.I. 2020/25), regs. 1, 7(b)(iii)(aa)

F9Sum in reg. 67(2)(c) substituted (1.4.2020) by The Council Tax Reduction (Scotland) Amendment Regulations 2020 (S.S.I. 2020/25), regs. 1, 7(b)(iii)(bb)

F10Sum in reg. 67(2)(c) substituted (1.4.2021) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 (S.S.I. 2021/51), regs. 1, 6(b)(ii)