{
  "url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-2/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In determining a second adult’s gross income for the purposes of this schedule, there must be disregarded from that income—\n(a) any attendance allowance, pension age disability payment, disability living allowance, Scottish adult disability living allowance, child disability payment , adult disability payment, armed forces independence payment or personal independence payment, and\n(b) any payment which, had the second adult’s income fallen to be calculated under Part 6 (assessment of household income and capital), would have been disregarded under regulation 75 (special schemes for compensation etc.).",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. 2 para. 2(a) inserted (21.10.2024) by The Disability Assistance for Older People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2024 (S.S.I. 2024/141), regs. 1, 11(6) (with reg. 14)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. 2 para. 2(a) inserted (21.3.2025) by The Disability Assistance (Scottish Adult Disability Living Allowance) (Consequential Amendment, Revocation and Saving Provision) Regulations 2024 (S.S.I. 2024/311), regs. 1, 18(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in sch. 2 para. 2(a) inserted (31.3.2022) by The Council Tax Reduction (Scotland) Amendment Regulations 2022 (S.S.I. 2022/52), regs. 1(2), 19(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 2 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/2",
    "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."
}