# The Council Tax Reduction (Scotland) Regulations 2021, Regulation 45: Meaning of “earned income”

Extent: S

“Earned income” means the remuneration or profits derived from—
(a) employment under a contract of service or in an office, including elective office,
(b) a trade, profession or vocation, or
(c) any other paid work, or
(d) any income treated as earned income in accordance with this Chapter.

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Source: https://www.legislation.gov.uk/ssi/2021/249/regulation/45 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.