http://www.legislation.gov.uk/ssi/2021/249/regulation/90The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2025-12-04Expert Participation2025-11-10 These Regulations make provision for a reduction in liability to council tax (“council tax reduction”) from 1 April 2022 for a person who has not reached pensionable age, or who has reached that age where they or their partner are in receipt of specified social security benefits (see regulation 3). Provision relating to council tax reduction for other persons who have reached pensionable age was made by the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012. PART 8Special RulesNon-dependant deductions901Subject 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—ain respect of a non-dependant aged 18 or over in remunerative work, £15.95 x 1/7, andbin respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, £5.35 x 1/7.2In 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—aless than £273.00, the deduction to be made is that specified in paragraph (1)(b),bnot less than £273.00 but less than £474.00, the deduction to be made is £10.55 x 1/7, orcnot less than £474.00 but less than £586.00, the deduction to be made is £13.40 x 1/7.3Only 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.4In 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.5Where in respect of a day—aa person is a resident in a dwelling but is not liable for council tax in respect of that dwelling on that day,bother 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), andcthe 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.6No 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—ablind or treated as blind by virtue of paragraph 12(2) of schedule 1 (additional condition for the disability premium), orbreceiving in respect of the applicant or the applicant’s partner as the case may be either—iattendance allowance,iithe care component of the disability living allowance,iiithe care component of child disability payment,ivarmed forces independence payment, ...vthe daily living component of personal independence payment , ...vithe daily living component of adult disability payment ,...viipension age disability payment , orviiithe care component of Scottish adult disability living allowance.7No deduction is to be made in respect of a non-dependant if—aalthough residing with the applicant, it appears to the relevant authority that the non-dependant’s normal home is elsewhere, orbthe 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, orcthe non-dependant is a full-time student, ordthe 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, orethe 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.8No deduction is to be made in respect of a non-dependant—awho is a qualifying income-related benefit claimant or on state pension credit,bto 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, orcwho 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.9In the application of paragraph (2) there is to be disregarded from the person’s weekly gross income—aany 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,bany 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, andcany payment made under or by the Thalidomide Trust. 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. 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. 90 in force at 1.4.2022, see reg. 1Reg. 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)