http://www.legislation.gov.uk/ssi/2021/249/schedule/2/paragraph/1The Council Tax Reduction (Scotland) Regulations 2021enCOUNCIL TAXStatute Law Database2026-05-07Expert Participation2026-04-01 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. SCHEDULE 2 1Subject to paragraphs 2 and 3, the second adult rebate in respect of a day for the purpose of regulation 91 is to be determined in accordance with the following table.(1)Second adult(2)Second adult rebateWhere the second adult or all second adults are in receipt of a qualifying income-related benefit or state pension credit,25 per cent of the council tax due in respect of that day,where the gross income of the second adult or, where there is more than one second adult, their aggregate gross income disregarding any income of persons on a qualifying income-related benefit , universal credit with no earned income, or state pension credit—is less than £282.00 per week,15 per cent of the council tax due in respect of that day,is not less than £282.00 per week but is less than £383.00 per week,7.5 per cent of the council tax due in respect of that day,where the second adult or all second adults are in receipt of universal credit and have no earned income25 per cent of the council tax due in respect of that day, where the dwelling would be wholly occupied by a person to whom regulation 20(2) (students) applies but for the presence of one or more second adults who are in receipt of— a qualifying income-related benefit or state pension credit, oruniversal credit and have no earned income.100 per cent of the council tax due in respect of that day.Words in sch. 2 para. 1 Table inserted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(i)Words in sch. 2 para. 1 table substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(ii)Sch. 2 para. 1 in force at 1.4.2022, see reg. 1Sum in sch. 2 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 15(a)Sum in sch. 2 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 15(b)(i)Sum in sch. 2 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 15(b)(ii)