The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012

2.  In determining a second adult’s gross income for the purposes of this Schedule, there must be disregarded from that income—

(a) any attendance allowance, disability living allowance or personal independence payment;

(b) any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Independent Living Fund (2006) or the London Bombings Relief Charitable Fund which had the second adult’s income fallen to be calculated under regulation 39 of the Council Tax Reduction Regulations (calculation of income other than earnings) would have been disregarded under paragraph 27 of Schedule 4 to those Regulations (income in kind); and

(c) any payment which had the applicant’s income fallen to be calculated under regulation 39 of the Council Tax Reduction Regulations would have been disregarded under paragraph 41 of Schedule 4 to those Regulations (payments made under certain trusts and certain other payments).