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

Extent: S

In the case of an applicant who, before the first day of entitlement to council tax reduction—
(a) has been engaged in employment in which the person is engaged on average for less than 16 hours a week as an employed earner,
(b) has ceased to be engaged in that employment, whether or not that employment has been terminated, and
(c) whose earnings are calculated under regulation 50 (applicants with no award of universal credit),
any employed earnings paid or due to be paid in respect of that employment except—
(i) where that employment has been terminated, any payment of the nature described in paragraph 1(c)(i), (ii) or (iii)(cc), or
(ii) where that employment has not been terminated, any payment or remuneration of the nature described in paragraph 1(c)(i), (ii) or (iii)(cc), regulation 50(2)(j), or any remuneration paid by or on behalf of an employer to an applicant who for the time being is on maternity leave, paternity leave, neonatal care leave, shared parental leave, parental bereavement leave or adoption leave or is absent from work because the applicant is ill.

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