http://www.legislation.gov.uk/ssi/2021/249/schedule/3/paragraph/9The 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 3 9 1 In a case where paragraphs 4, 5, 6 and 7 do not apply to the applicant, and the applicant is a person whose earnings are calculated under regulation 50 (applicants with no award of universal credit), £20 of earnings derived from one or more employments as— a a part-time fire-fighter employed by the Scottish Fire and Rescue Service established under section 1A of the Fire (Scotland) Act 2005, b a part-time fire-fighter employed by a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section4 of that Act applies, c an auxiliary coastguard in respect of coast rescue activities, d a person engaged part-time in the manning or launching of a life boat, e a member of any territorial or reserve force prescribed in Part I of schedule 6 of the Social Security (Contributions) Regulations 2001, but, notwithstanding regulation 36 (calculation of income and capital of members of applicant’s family), if this paragraph applies to an applicant it does not apply to the applicant’s partner except to the extent specified in sub-paragraph (2). 2 If the applicant’s partner is engaged in employment— a specified in sub-paragraph (1), so much of the partner’s earnings as would not in aggregate with the amount of the applicant’s earnings disregarded under this paragraph exceed £20, b other than an employment specified in sub-paragraph (1), so much of the partner’s earnings from that employment up to £10 as would not in aggregate with the applicant’s earnings disregarded under this paragraph exceed £20. 2005 asp 5. Section 1A was added by the Police and Fire Reform (Scotland) Act 2012 (asp 8), section 101. 2004 c.21. Section 2 was amended by paragraph 22 of schedule 1 of the Local Government and Public Involvement in Health Act 2007 (c.28) and Part4 of schedule7 of the Local Democracy, Economic Development and Construction Act 2009 (c.20). Section 4 was amended by paragraph 22 of schedule 1 of the Local Government and Public Involvement in Health Act 2007 and Part 4 of schedule 7 of the Local Democracy, Economic Development and Construction Act 2009. S.I. 2001/1004. Sch. 3 para. 9 in force at 1.4.2022, see reg. 1