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1. Subject to paragraphs 2 and 3, the alternative maximum council tax reduction in respect of a day for the purpose of regulation 56 is to be determined in accordance with the following table.S
Column (1)Second adult | Column (2)Alternative maximum council tax reduction |
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(a) Where the second adult is, or all second adults are, in receipt of income support, income-related employment and support allowance [F1, universal credit with no earned income,] or state pension credit or the second adult is a person, or all second adults are persons, on an income based jobseeker's allowance or in receipt of universal 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 income support, income-related employment and support allowance [F2, universal credit with no earned income,] state pension credit or an income based jobseeker's allowance— | |
(i)is less than [F3£237.00] per week; | 15 per cent of the council tax due in respect of that day; |
(ii)is not less than [F4£237.00] per week but is less than [F5£308.00] 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) of the Council Tax Reduction Regulations applies but for the presence of one or more second adults who are in receipt of income support, state pension credit, an income-related employment and support allowance [F6, universal credit with no earned income,] 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. 5 para. 1 Table inserted (1.4.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(3), 29(a)
F2Words in sch. 5 para. 1 Table inserted (1.4.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(3), 29(b)
F3Sum in sch. 5 para. 1 table substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 28(a)
F4Sum in sch. 5 para. 1 table substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 28(b)(i)
F5Sum in sch. 5 para. 1 table substituted (1.4.2023) by The Council Tax Reduction and Council Tax (Discounts) (Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/38), regs. 1, 28(b)(ii)
F6Words in sch. 5 para. 1 Table inserted (1.4.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(3), 29(c)