{
  "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/schedule-5/paragraph-2",
  "json_url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/schedule-5/paragraph-2.json",
  "legislation": "ssi/2012/319",
  "legislation_title": "The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012",
  "path": "schedule/5/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;\n(b) any payment made under or by ... ILF Scotland , the London Bombings Relief Charitable Fund, the London Emergencies Trust or the We Love Manchester Emergency Fund which had the second adult's income fallen to be calculated under regulation 39 of the Council Tax Reduction (Scotland) Regulations 2012 (calculation of income other than earnings) would have been disregarded under paragraph 27 of Schedule 4 to those Regulations (income in kind); ...\n(c) any payment which had the applicant's income fallen to be calculated under regulation 39 of the Council Tax Reduction (Scotland) Regulations 2012 would have been disregarded under paragraph 41 of Schedule 4 to those Regulations (payments made under certain trusts and certain other payments)\n(d) any Grenfell Tower payment;\n(e) any Post Office compensation payment;\n(f) any payment or interest on a payment made under the Windrush Compensation (Expenditure) Act 2020;\n(g) a vaccine damage payment made in any of the circumstances described in paragraph 16(1D) of schedule 4;\n(h) any payment made under the Victims of Overseas Terrorism Compensation Scheme;\n(i) any redress payment made under Part 4 of the Redress for Survivors (Historical Child Abuse in Care) (Scotland) Act 2021;\n(j) any ex gratia payment made at the discretion of the Scottish Ministers from the Advance Payment Scheme within the meaning of section 42(7) of the Redress for Survivors (Historical Abuse in Care) (Scotland) Act 2021;\n(k) any payment made under or by an infected blood payment scheme; ...\n(l) any payment made from the estate of a deceased person where—\n(i) the payment derives from a payment made under or by an infected blood payment scheme, and\n(ii) the payment it derives from was made to the estate of the deceased person as a result of that person having been infected through treatment with blood, blood products or tissue or through another person being so infected;\n(m) any payment made under or by the LGBT Financial Recognition Scheme; and\n(n) any payment made under or by the Thalidomide Trust",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. 5 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, 9(9) (with reg. 14)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. 5 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, 14(9)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in sch. 5 para. 2(a) inserted (26.7.2021) by The Disability Assistance for Children and Young People (Consequential Amendment and Transitional Provision) (Scotland) Regulations 2021 (S.S.I. 2021/73), regs. 1, 14(9) (with reg. 19)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in sch. 5 para. 2(a) inserted (21.3.2022) by The Disability Assistance for Working Age People (Consequential and Miscellaneous Amendment and Transitional Provision) (Scotland) Regulations 2022 (S.S.I. 2022/31), regs. 1, 14(9) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in sch. 5 para. 2(a) inserted (11.6.2013) by The Welfare Reform (Consequential Amendments) (Scotland) (No. 3) Regulations 2013 (S.S.I. 2013/142), regs. 1, 12(10)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in sch. 5 para. 2(b) omitted (1.12.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024 (S.S.I. 2024/310), regs. 1, 2(6)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in sch. 5 para. 2(b) substituted (1.4.2016) by The Council Tax Reduction (Scotland) Amendment Regulations 2016 (S.S.I. 2016/81), regs. 1(2), 17(2)(c)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in sch. 5 para. 2(b) substituted (20.11.2017) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2017 (S.S.I. 2017/326), regs. 1, 11(d)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in sch. 5 para. 2(b) substituted (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 5 para. 4(10) (with regs. 2, 3, 97-101)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in sch. 5 para. 2(b) omitted (1.12.2024) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024 (S.S.I. 2024/310), regs. 1, 2(6)(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in sch. 5 para. 2(c) substituted (1.4.2022) by The Council Tax Reduction (Scotland) Regulations 2021 (S.S.I. 2021/249), reg. 1, sch. 5 para. 4(10) (with regs. 2, 3, 97-101)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Sch. 5 paras. 2(d)-(l) inserted (1.12.2024) by The Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2024 (S.S.I. 2024/310), regs. 1, 2(6)(c)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Word in sch. 5 para. 2(k) omitted (3.6.2025) by virtue of The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 2) Regulations 2025 (S.S.I. 2025/112), regs. 1, 2(6)(a)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Sch. 5 para. 2(m)(n) inserted (3.6.2025) by The Council Tax Reduction (Miscellaneous Amendment) (Scotland) (No. 2) Regulations 2025 (S.S.I. 2025/112), regs. 1, 2(6)(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ssi/2026/259",
      "affecting_title": "The Council Tax Reduction (Miscellaneous Amendment) (No. 2) (Scotland) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/319/schedule/5/paragraph/2",
    "retrieved_at": "2026-10-28T21:42:06.306638+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."
}