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The Council Tax Reduction (Scotland) Regulations 2021
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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.
(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.
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