PART 8

Special Rules

Non-dependant deductions
90
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, £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, £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 £273.00, the deduction to be made is that specified in paragraph (1)(b),
b
not less than £273.00 but less than £474.00, the deduction to be made is £10.55 x 1/7, or
c
not less than £474.00 but less than £586.00, the deduction to be made is £13.40 x 1/7.
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
other residents in that dwelling (the liable persons) have joint and several liability for council tax in respect of that dwelling on that day otherwise than by virtue of section 77 or 77A of the Act (liability of spouses and civil partners) , and
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, ...
v
the daily living component of personal independence payment , ...
vi
the daily living component of adult disability payment ,...
vii
pension age disability payment
, 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
the non-dependant is not residing with the applicant because the non-dependant is a member of the regular forces or the reserve forces (within the meaning of section 374 of the Armed Forces Act 2006 ) who is absent, while on operations, from the dwelling usually occupied as that person’s home.
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
to whom schedule 1 of the Act applies (persons disregarded for purposes of discount) , but this sub-paragraph does not apply to a non-dependant who is a student to whom paragraph 4 of that schedule refers, or
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
any attendance allowance, pension age disability payment, disability living allowance, Scottish adult disability living allowance, child disability payment , adult disability payment, armed forces independence payment or personal independence payment received by the person,
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 rebate
91
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 apply
92
Regulation 13(7) (conditions of entitlement to council tax reduction) does not apply in respect of—
a
a person who is liable for council tax solely in consequence of the provisions of section 77 or 77A of the Act (spouse’s or civil partner’s joint and several liability for tax) ,
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
a person who jointly with the applicant falls within the same sub-paragraph of section 75(2)(a) to (e) of the Act (persons liable to pay council tax) as applies in the case of the applicant, or
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.
Section 77 was amended by section 4 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6) and S.I. 2005/623. Section 77A was added by section 133 of the Civil Partnership Act 2004 (c.33).
2006 c.52. Section 374 was relevantly amended by section 44 of the Defence Reform Act 2014 (c.20).
Schedule 1 was amended by paragraph 152 of schedule 9 of the Powers of Criminal Courts (Sentencing) Act 2000 (c.6), paragraph 18 of schedule 3 of the Regulation of Care (Scotland) Act 2001 (asp 8), paragraph 152 of schedule 1 of the National Health Service (Consequential Provisions) Act 2006 (c.43), paragraph 123 of schedule 16, schedule 17 of the Armed Forces Act 2006 (c.52), paragraph 1 of schedule 4 of the Local Government Finance Act 2012 (c.17), section 156 of the Local Government and Elections (Wales) Act 2021 (asc. 1) and S.S.I. 2005/465.
Section 77 was amended by section 4 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6) and by S.S.I. 2005/623. Section 77A was added by section 133 of the Civil Partnership Act 2004 (c.33).
Section 75(2) was amended by paragraph 19 of schedule 10 of the Housing (Scotland) Act 2001 (asp 10).
Reg. 91 in force at 1.4.2022, see reg. 1
Words in reg. 90(9)(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 16(b)
Words in reg. 90(9)(a) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(4)(b) (with reg. 14)
Word in reg. 90(6)(b)(iv) omitted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 16(a)(i)
Reg. 90(6)(b)(vii) and word inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(4)(a)(ii) (with reg. 14)
Word in reg. 90(6)(b)(v) omitted (21.10.2024) by virtue of The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(4)(a)(i) (with reg. 14)
Reg. 92 in force at 1.4.2022, see reg. 1
Reg. 90 in force at 1.4.2022, see reg. 1
Reg. 90(6)(b)(vi) and word inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 16(a)(ii)
Reg. 90(6)(b)(viii) and word inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(4)(a)(ii)
Word in reg. 90(6)(b)(vi) omitted (21.3.2025) by virtue of The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(4)(a)(i)
Words in reg. 90(9)(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(4)(b)
Sum in Reg. 90(1)(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(a)(i)
Sum in Reg. 90(1)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(a)(ii)
Sum in Reg. 90(2)(a) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(i)
Sum in Reg. 90(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(ii)(aa)
Sum in Reg. 90(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(ii)(bb)
Sum in Reg. 90(2)(b) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(ii)(cc)
Sum in Reg. 90(2)(c) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(iii)(aa)
Sum in Reg. 90(2)(c) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(iii)(bb)
Sum in Reg. 90(2)(c) substituted (1.4.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/24), regs. 1, 14(b)(iii)(cc)