The Council Tax Reduction (Scotland) Regulations 2012

2.  In determining a second adult's gross income for the purposes of this Schedule, there must be disregarded from that income— S

(a) any attendance allowance, disability living allowance[F1 , armed forces independence payment] or personal independence payment;

(b) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Independent Living Fund (2006) or the London Bombing Relief Charitable Fund which had the second adult'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); and

(c) any payment which had the second adult's income fallen to be calculated under regulation 39 (calculation of earnings other than income) would have been disregarded under paragraph 41 of Schedule 4 (payments made under certain trusts and certain other payments).

Textual Amendments

F1 Words in sch. 2 para. 2(a) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 11(7)