# The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 2

Extent: S

In determining a second adult’s gross income for the purposes of this schedule, there must be disregarded from that income—
(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
(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.).

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