PART 8Special Rules
Non-dependant deductions90.
(1)
Subject to the following provisions of this regulation, the non-dependant deductions in respect of a day referred to in regulation 79 (maximum council tax reduction) are—
(a)
in respect of a non-dependant aged 18 or over in remunerative work, F1£15.95 x 1/7, and
(b)
in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, F2£5.35 x 1/7.
(2)
In the case of a non-dependant aged 18 or over to whom paragraph (1)(a) applies, where it is shown to the relevant authority that the person’s normal gross weekly income is—
(a)
less than F3£273.00, the deduction to be made is that specified in paragraph (1)(b),
(3)
Only one deduction is to be made in respect of a couple and where, but for this paragraph, the amount that would fall to be deducted in respect of one member of a couple is higher than the amount (if any) that would fall to be deducted in respect of the other member, the higher amount is to be deducted.
(4)
In applying the provisions of paragraph (2) in the case of a couple regard must be had, for the purpose of that paragraph, to the couple’s joint weekly gross income.
(5)
Where in respect of a day—
(a)
a person is a resident in a dwelling but is not liable for council tax in respect of that dwelling on that day,
(b)
(c)
the person to whom sub-paragraph (a) refers is a non-dependant of two or more of the liable persons,
the deduction in respect of that non-dependant is to be apportioned equally between those liable persons.
(6)
No deduction is to be made in respect of any non-dependants occupying an applicant’s dwelling if the applicant or the applicant’s partner is—
(a)
blind or treated as blind by virtue of paragraph 12(2) of schedule 1 (additional condition for the disability premium), or
(b)
receiving in respect of the applicant or the applicant’s partner as the case may be either—
(i)
attendance allowance,
(ii)
the care component of the disability living allowance,
(iii)
the care component of child disability payment,
(iv)
armed forces independence payment, F10...
(vii)
pension age disability payment F15, or
(viii)
the care component of Scottish adult disability living allowance.
(7)
No deduction is to be made in respect of a non-dependant if—
(a)
although residing with the applicant, it appears to the relevant authority that the non-dependant’s normal home is elsewhere, or
(b)
the non-dependant is in receipt of a training allowance paid in connection with youth training established under section 2 of the 1973 Act or section 2 of the Enterprise and New Towns (Scotland) Act 1990, or
(c)
the non-dependant is a full-time student, or
(d)
the non-dependant is not residing with the applicant because the non-dependant has been a patient for a period in excess of 52 weeks, and for these purposes where a person has been a patient for two or more distinct periods separated by one or more intervals, each not exceeding 28 days, the person is to be treated as having been a patient continuously for a period equal in duration to the total of those distinct periods, or
(e)
(8)
No deduction is to be made in respect of a non-dependant—
(a)
who is a qualifying income-related benefit claimant or on state pension credit,
(b)
(c)
who is entitled to an award of universal credit where the award is calculated on the basis that the non-dependant does not have any earned income, within the meaning given by regulation 52 of the 2013 Regulations.
(9)
In the application of paragraph (2) there is to be disregarded from the person’s weekly gross income—
(a)
(b)
any payment which, had the person’s income fallen to be calculated under Part 6 (assessment of household income and capital), would have been disregarded under regulation 75, and
(c)
any payment made under or by the Thalidomide Trust.
Second adult rebate91.
(1)
Subject to paragraphs (2) and (3), the second adult rebate where the conditions set out in regulation 13(3) and (7) (conditions of entitlement to council tax reduction) are fulfilled is the amount determined in accordance with schedule 2.
(2)
Subject to paragraph (3), where an applicant is jointly and severally liable for council tax in respect of a dwelling in which the applicant is resident with one or more other persons, in determining the second adult rebate in the applicant’s case the amount determined in accordance with schedule 2 must be divided by the number of persons who are jointly and severally liable for that tax.
(3)
Where an applicant is jointly and severally liable for council tax in respect of a dwelling with only the applicant’s partner paragraph (2) does not apply.
Residents of a dwelling to whom regulation 13(7) does not apply92.
Regulation 13(7) (conditions of entitlement to council tax reduction) does not apply in respect of—
(a)
(b)
a person who is residing with a couple where the applicant for council tax reduction is a member of that couple and neither member of that couple is a person who, in accordance with schedule 1 of the Act, falls to be disregarded for the purposes of discount,
(c)
(d)
a person who is residing with two or more persons both or all of whom fall within the same sub-paragraph of section 75(2)(a) to (e) of the Act (persons liable to pay council tax) and two or more of those persons are not persons who, in accordance with schedule 1 of the Act, fall to be disregarded for the purposes of discount.