http://www.legislation.gov.uk/ssi/2012/303/schedule/4/paragraph/16/madeThe Council Tax Reduction (Scotland) Regulations 2012Council taxBenefitsBenefits for parents and childrenTaxPaternity rightsenKing's Printer for Scotland2017-01-30COUNCIL TAX These Regulations make provision for a reduction in liability for council tax (“council tax reduction”) for persons who have not reached the qualifying age for state pension credit and for persons who have reached that age and receive income support or income-based jobseeker’s allowance. (Provision relating to a reduction in liability for council tax reduction for those who have reached the qualifying age for state pension credit and do not receive those benefits is contained in the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012.) SCHEDULE 4 Sums to be disregarded in the calculation of income other than earnings 16 Any payment made by way of a repayment under regulation 11(2) of the Education (Teacher Student Loans) (Repayment etc) Regulations 2003. S.I.2003/1917.