Paragraph 28 Non-dependant deductions: pensioners and persons who are not pensioners

in respect of a non-dependant aged 18 or over in remunerative work, F1£20.05 x ¹/₇;

in respect of a non-dependant aged 18 or over to whom paragraph (a) does not apply, F2£6.70 x ¹/₇.

less thanF3£279.00, the deduction to be made under this paragraph is that specified in sub-paragraph (1)(b);

not less than F4£279.00 but less than £485.00, the deduction to be made under this paragraph is £13.35 x ¹/₇;

not less than F5£485.00 but less than £605.00 the deduction to be made under this paragraph is £16.80 x ¹/₇.

a person is a resident in a dwelling but that person is not liable for council tax in respect of that dwelling and that day;

other residents in that dwelling (the liable persons) have joint and several liability for council tax in respect of that dwelling and that day otherwise than by virtue of section 9 of the 1992 Act (liability of spouses and civil partners); and

the person to whom paragraph (a) refers is a non-dependant of two or more of the liable persons,

F6blind or severely sight-impaired or treated as such by virtue of paragraph 10 of Schedule 3 (additional condition for the disability premium); or

receiving in respect of the applicant—

although that non-dependant resides with the applicant, it appears to the authority that that non-dependant’s normal home is elsewhere; or

the non-dependant is in receipt of a training allowance paid in connection with youth training established under section 2 of the Employment and Training Act 1973^f2 or section 2 of the Enterprise and New Towns (Scotland) Act 1990^f3; or

the non-dependant is a full-time student within the meaning of Part 10 (Students); or

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—

who is on income support, state pension credit, an income-based jobseeker’s allowance or an income related employment and support allowance F7and where the non-dependant is not a member of the work- related activity group; F8...

to whom Part 3 (disregards) of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 applies but this paragraph does not apply to a non-dependant who is a student within the meaning of Part 3 of, and Schedule 2 to, those Regulations;

who is entitled to an award of universal credit where the award is calculated on the basis that the person does not have any earned income.

any attendance allowance, disability living allowance, personal independence payment or AFIP received by the non-dependant;

any payment made under or by the Trusts, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation F10, an approved blood scheme, the Scottish Infected Blood Support Scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund F11, the Victims of Overseas Terrorism Compensation Scheme F12, the Windrush Compensation scheme or the Independent Living Fund (2006) which, had the non-dependant’s income fallen to be calculated under paragraph 51 (calculation of income other than earnings: persons who are not pensioners), would have been disregarded under paragraph 28 of Schedule 7 (income in kind); F13...

any Post Office compensation payment F15, vaccine damage payment, LGBT Financial Recognition Scheme payment or miscarriage of justice compensation payment;

any payment which, had the non-dependant’s income fallen to be calculated under paragraph 51 (calculation of income other than earnings: persons who are not pensioners), would have been disregarded under paragraph 41 of Schedule 7 (payments made under certain trusts and certain other payments) F16; F17...

any payment made under or by a trust, established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that during their mother’s pregnancy she had taken a preparation containing the drug known as Thalidomide, and which is approved by the Secretary of State;

any payment out of the estate of a person to that person's son, daughter, step-son or step-daughter which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29 July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme;

any payment out of the estate of a person, which derives from a payment made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person as a result of that person being infected from contaminated blood products.