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The Council Tax Reduction (Scotland) Regulations 2012

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Average weekly earnings of self-employed earners

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30.—(1) Where an applicant’s income consists of earnings from employment as a self-employed earner the applicant’s average weekly earnings are to be estimated by reference to the earnings from that employment over such period as is appropriate in order that the applicant’s average weekly earnings may be estimated accurately but the length of the period is not in any case to exceed 52 weeks.

(2) For the purposes of this regulation the applicant’s earnings are to be calculated in accordance with chapter 5 of this Part.

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