The Council Tax Reduction (Scotland) Regulations 2012

This section has no associated Policy Notes

1.  Subject to paragraphs 2 and 3, the alternative maximum council tax reduction in respect of a day for the purpose of regulation 78 is to be determined in accordance with the following table.S

(1)Second adult(2)Alternative maximum council tax reduction

(a)Where the second adult or all second adults are in receipt of income support, an income-related employment and support allowance or state pension credit or are persons on an income-based jobseeker's allowance F1...;

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 income support, an income-related employment and support allowance, state pension credit or an income-based jobseeker's allowance—

(i)is less than [F2£209.00] per week;

15 per cent of the council tax due in respect of that day;

(ii)is not less than [F3£209.00] per week but is less than [F4£273.00] per week.

7.5 per cent of the council tax due in respect of that day.

(c)where the dwelling would be wholly occupied by one or more persons to whom regulation 20(2) applies but for the presence of one or more second adults who are in receipt of income support, an income-related employment and support allowance or state pension credit or are persons on an income-based jobseeker's allowance.

100 per cent of the council tax due in respect of that day.

Textual Amendments

F1Words in sch. 2 para. 1 table omitted (25.11.2013) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 4) Regulations 2013 (S.S.I. 2013/287), regs. 1, 11