# The Council Tax Reduction (Scotland) Regulations 2021, Regulation 48: Surplus earnings

Extent: S

(1) This regulation applies where the applicant or the applicant’s partner has made, or the partners jointly have made, a claim for universal credit and an amount of surplus earnings is taken into account in determining that person’s universal credit award.
(2) Where this regulation applies, any surplus earnings determined in accordance with regulation 54A(3) of the 2013 Regulations are to be treated as an applicant’s earned income, unless the relevant authority considers it unreasonable to treat the surplus earnings in that way.

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Source: https://www.legislation.gov.uk/ssi/2021/249/regulation/48 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.