The Council Tax Reduction (Scotland) Regulations 2021

15.—(1) In a case where the applicant’s earnings are calculated under regulation 50 (employed earnings (applicants with no award of universal credit)) and the applicant is a person who satisfies at least one of the conditions set out in sub-paragraph (2), and the employed earnings prior to any disregards being applied under this schedule equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of the applicant’s earnings to be disregarded under paragraphs 4 to 12 is to be increased by £17.10.

(2) The conditions are that—

(a) the applicant, or if the applicant is a member of a couple, either the applicant or the other member of that couple, is a person to whom regulation 20(1)(c) of the Working Tax Credit Regulations applies, or

(b) the applicant—

(i) is, or if the applicant is a member of a couple, at least one member of that couple is, aged at least 25 and is engaged in remunerative work, but in this case only where that work is engaged in for on average not less than 30 hours per week,

(ii) is a member of a couple and—

(aa) at least one member of that couple, is engaged in remunerative work, and

(bb) the applicant’s applicable amount includes a child premium under paragraph 2 of schedule 1,

(iii) is a lone parent who is engaged in remunerative work, or

(iv) is, or if the applicant is a member of a couple, at least one member of that couple is, engaged in remunerative work and—

(aa) the applicant’s applicable amount includes a disability premium under paragraph 11 of schedule 1, the work-related activity component under paragraph 21 of that schedule or the support component under paragraph 22 of that schedule, and

(bb) where the applicant is a member of a couple, at least one member of that couple satisfies the qualifying conditions for the disability premium or either of the components referred to in sub-head (aa) and is engaged in remunerative work.

(3) The following are the amounts referred to in sub-paragraph (1)—

(a) the amount calculated as disregardable from the applicant’s earnings under paragraphs 4 to 12,

(b) the amount of relevant childcare charges deducted under regulation 38(2)(c) (calculation of income on a weekly basis), and

(c) £17.10.

(4) The provisions of regulation 10 (remunerative work) apply in determining whether or not a person works for on average not less than 30 hours per week for the purposes of sub-paragraph (2)(b)(i), but as if the reference to 16 hours in paragraph (1) of that regulation were a reference to 30 hours.