http://www.legislation.gov.uk/ssi/2021/249/schedule/2/paragraph/3The 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. The Council Tax Reduction (Scotland) Regulations 2021sch. 1 para. 5(6A)The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025Sch. 1 para. 10(3)(e)reg. 5(1)reg. 1(2)The Council Tax Reduction (Scotland) Regulations 2021sch. 1 para. 5(9)The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025Sch. 1 para. 10(3)(h)reg. 5(1)reg. 1(2)The Council Tax Reduction (Scotland) Regulations 2021sch. 4 para. 24(d)(e)The Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025Sch. 1 para. 10(5)reg. 5(1)reg. 1(2)The Council Tax Reduction (Scotland) Regulations 2021reg. 16(6)(q)(r)The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026reg. 9(b)reg. 1The Council Tax Reduction (Scotland) Regulations 2021Sch. 4 para. 24(e)The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026reg. 10(a)reg. 1The Council Tax Reduction (Scotland) Regulations 2021Sch. 4 para. 24(f)The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026reg. 10(b)reg. 1 SCHEDULE 2 3 Where there are two or more second adults residing with the applicant and any of those second adults falls to be disregarded for the purposes of discount in accordance with schedule 1 of the Act, that second adult’s income is to be disregarded in determining the amount of any second adult rebate, unless that second adult is a member of a couple and the other partner does not fall to be disregarded for the purposes of discount. 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 and schedule 17 of the Armed Forces Act 2006 (c.52), section 156 of Local Government and Elections (Wales) Act 2021 (2021 asc 1), S.S.I. 2005/465, S.I. 2010/813, S.I. 2015/914, S.I. 2016/413 and S.I. 2018/195. Sch. 2 para. 3 in force at 1.4.2022, see reg. 1