# The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 3

Extent: S

Where there are two or more second adults residing with the applicant and any of those second adults falls to be disregarded for the purposes of discount in accordance with schedule 1 of the Act, that second adult’s income is to be disregarded in determining the amount of any second adult rebate, unless that second adult is a member of a couple and the other partner does not fall to be disregarded for the purposes of discount.

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Source: https://www.legislation.gov.uk/ssi/2021/249/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.