{
  "url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/schedule-5/paragraph-4",
  "json_url": "https://openlegislation.uk/council-tax-reduction-state-pension-credit-scotland-regulations-2012/schedule-5/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In this Schedule—\n“council tax due in respect of that day” means the council tax payable under section 78 of the Act less—\n(a) any reductions in liability for council tax under regulations made under section 80 of the Act or under a scheme established under section 80A of the Act, other than a reduction under these Regulations;\n(b)in a case to which sub-paragraph (c) in column (1) of the table above applies, the amount of any discount which may be appropriate to the dwelling under the Act;\n“second adult” means any person or persons residing with the applicant to whom regulation 14(6) (conditions of entitlement to council tax reduction) applies; and\n“persons to whom regulation 20(2) of the Council tax Reduction Regulations applies” (persons not entitled to council tax reduction: students) includes any person to whom that regulation would apply if that person, and any partner of that person, was below the qualifying age for state pension credit.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. 5 para. 4 substituted (1.10.2013) by The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2013 (S.S.I. 2013/218), regs. 1, 16"
    }
  ],
  "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/4",
    "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."
}