# The Council Tax Reduction (Scotland) Regulations 2021, Regulation 92: Residents of a dwelling to whom regulation 13(7) does not apply

Extent: S

Regulation 13(7) (conditions of entitlement to council tax reduction) does not apply in respect of—
(a) a person who is liable for council tax solely in consequence of the provisions of section 77 or 77A of the Act (spouse’s or civil partner’s joint and several liability for tax),
(b) a person who is residing with a couple where the applicant for council tax reduction is a member of that couple and neither member of that couple is a person who, in accordance with schedule 1 of the Act, falls to be disregarded for the purposes of discount,
(c) a person who jointly with the applicant falls within the same sub-paragraph of section 75(2)(a) to (e) of the Act (persons liable to pay council tax) as applies in the case of the applicant, or
(d) a person who is residing with two or more persons both or all of whom fall within the same sub-paragraph of section 75(2)(a) to (e) of the Act (persons liable to pay council tax) and two or more of those persons are not persons who, in accordance with schedule 1 of the Act, fall to be disregarded for the purposes of discount.

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Source: https://www.legislation.gov.uk/ssi/2021/249/regulation/92 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/regulation-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.