The Council Tax Reduction (Scotland) Regulations 2021

Regulation 91

SCHEDULE 2 S Amount of second adult rebate

1.  Subject to paragraphs 2 and 3, the second adult rebate in respect of a day for the purpose of regulation 91 is to be determined in accordance with the following table. S

(1) Second adult	(2) Second adult rebate
(a) Where the second adult or all second adults are in receipt of a qualifying income-related benefit or state pension 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 a qualifying income-related benefit [F1 , universal credit with no earned income,] or state pension credit—
(i) is less than [F2 £256.00] per week,	15 per cent of the council tax due in respect of that day,
(ii) is not less than [F3 £256.00] per week but is less than [F4 £333.00] per week,	7.5 per cent of the council tax due in respect of that day,
(c) where the second adult or all second adults are in receipt of universal credit and have no earned income	25 per cent of the council tax due in respect of that day,
(d) [F5 where the dwelling would be wholly occupied by a person to whom regulation 20(2) (students) applies but for the presence of one or more second adults who are in receipt of— (i) a qualifying income-related benefit or state pension credit, or (ii) universal credit and have no earned income.]	100 per cent of the council tax due in respect of that day.

Textual Amendments

F1 Words in sch. 2 para. 1 Table inserted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(i)

F2 Sum in sch. 2 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 18(a)

F3 Sum in sch. 2 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 18(b)(i)

F4 Sum in sch. 2 para. 1 table substituted (1.4.2024) by The Council Tax Reduction (Scotland) Amendment Regulations 2024 (S.S.I. 2024/35), regs. 1, 18(b)(ii)

F5 Words in sch. 2 para. 1 table substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(ii)

Commencement Information

I1 Sch. 2 para. 1 in force at 1.4.2022, see reg. 1

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, child disability payment [F6 , adult disability payment,] armed forces independence payment or personal independence payment, and

(b) any payment which, had the second adult’s income fallen to be calculated under Part 6 (assessment of household income and capital), would have been disregarded under regulation 75 (special schemes for compensation etc.).

Textual Amendments

F6 Words in sch. 2 para. 2(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(b)

Commencement Information

I2 Sch. 2 para. 2 in force at 1.4.2022, see reg. 1

3.  Where there are two or more second adults residing with the applicant and any of those second adults falls to be disregarded for the purposes of discount in accordance with schedule 1 of the Act(1), that second adult’s income is to be disregarded in determining the amount of any second adult rebate, unless that second adult is a member of a couple and the other partner does not fall to be disregarded for the purposes of discount. S

Commencement Information

I3 Sch. 2 para. 3 in force at 1.4.2022, see reg. 1

4.  In this schedule— S

“council tax due in respect of that day” means the council tax payable under section 78 of the Act(2) less—

(a)

any reductions in liability for council tax under Regulations made under section 80 of the Act or under a scheme established under section 80A of the Act(3), other than a reduction under these Regulations, and

(b)

in a case to which item (d) in column (1) of the table above applies, the amount of any discount which may be appropriate to the dwelling under the Act,

“persons to whom regulation 20(2) (students) applies” includes any person to whom that regulation would apply if that person, and any partner of that person, was below pensionable age, and

“second adult” means any person or persons residing with the applicant to whom regulation 13(7) (conditions of entitlement to council tax reduction) applies.

Commencement Information

I4 Sch. 2 para. 4 in force at 1.4.2022, see reg. 1

(1)

Schedule 1 was amended by paragraph 152 of schedule 9 of the Powers of Criminal Courts (Sentencing) Act 2000 (c.6), paragraph 18 of schedule 3 of the Regulation of Care (Scotland) Act 2001 (asp 8), paragraph 152 of schedule 1 of the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph 123 of schedule 16 and schedule 17 of the Armed Forces Act 2006 (c.52), section 156 of Local Government and Elections (Wales) Act 2021 (2021 asc 1), S.S.I. 2005/465, S.I. 2010/813, S.I. 2015/914, S.I. 2016/413 and S.I. 2018/195.

(2)

Section 78 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39).

(3)

Section 80 was amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39) and S.I. 2013/388. Section 80A was inserted by section 65 of the Climate Change (Scotland) Act 2009 (asp 12).