# The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 1

Extent: S

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.
(1)
Second adult
(2)
Second adult rebate
(a)Where the second adult or all second adults are in receipt of a qualifying income-related benefit or state pension credit,
25 per cent of the council tax due in respect of that day,
(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—
(i)is less than £282.00 per week,
15 per cent of the council tax due in respect of that day,
(ii)is not less than £282.00 per week but is less than £383.00 per week,
7.5 per cent of the council tax due in respect of that day,
(c)where the second adult or all second adults are in receipt of universal credit and have no earned income
25 per cent of the council tax due in respect of that day,
(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—
(i)a qualifying income-related benefit or state pension credit, or
(ii)universal credit and have no earned income.
100 per cent of the council tax due in respect of that day.

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Source: https://www.legislation.gov.uk/ssi/2021/249/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.