{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-2/paragraph-1.json",
  "legislation": "ssi/2021/249",
  "legislation_title": "The Council Tax Reduction (Scotland) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Subject to paragraphs 2 and 3, the second adult rebate in respect of a day for the purpose of regulation 91 is to be determined in accordance with the following table.\n(1)\nSecond adult\n(2)\nSecond adult rebate\n(a)Where the second adult or all second adults are in receipt of a qualifying income-related benefit or state pension credit,\n25 per cent of the council tax due in respect of that day,\n(b)where the gross income of the second adult or, where there is more than one second adult, their aggregate gross income disregarding any income of persons on a qualifying income-related benefit , universal credit with no earned income, or state pension credit—\n(i)is less than £282.00 per week,\n15 per cent of the council tax due in respect of that day,\n(ii)is not less than £282.00 per week but is less than £383.00 per week,\n7.5 per cent of the council tax due in respect of that day,\n(c)where the second adult or all second adults are in receipt of universal credit and have no earned income\n25 per cent of the council tax due in respect of that day,\n(d) where the dwelling would be wholly occupied by a person to whom regulation 20(2) (students) applies but for the presence of one or more second adults who are in receipt of—\n(i)a qualifying income-related benefit or state pension credit, or\n(ii)universal credit and have no earned income.\n100 per cent of the council tax due in respect of that day.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. 2 para. 1 Table inserted (31.3.2022) by virtue of The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sum in sch. 2 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 15(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sum in sch. 2 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 15(b)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sum in sch. 2 para. 1 Table substituted (1.4.2026) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/56), regs. 1, 15(b)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in sch. 2 para. 1 table substituted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(a)(ii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 1 in force at 1.4.2022, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/249/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-28T20:55:10.625954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}