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The Council Tax Reduction (Scotland) Regulations 2012

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Calculation of income and capital of members of applicant’s family and of a polygamous marriage

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24.—(1) The income and capital of an applicant’s partner is to be treated as income and capital of the applicant and is to be calculated or estimated in accordance with the provisions of this Part in the same way the applicant’s income and capital is calculated or estimated and any reference to the “applicant” is, except where the context otherwise requires, to be construed for the purposes of this Part as if it included a reference to the applicant’s partner.

(2) Where an applicant or the partner of an applicant is polygamously married to two or more members of their household—

(a)the applicant is to be treated as possessing capital and income belonging to each of those members; and

(b)the income and capital of each of those members is to be calculated in accordance with the provisions of this Part as if the member was the applicant.

(3) The income and capital of a child or young person is not to be treated as the income and capital of the applicant.

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