Scotland and Wales working-age council tax reduction do not passport income support, income-based JSA and income-related ESA #1935

Found while building #1909. The law cites below were read on legislation.gov.uk on 2026-09-30; re-verify them before encoding.

simulated_council_tax_reduction_benunit applies one 20% taper to everyone in Scotland and Wales. It never reads council_tax_reduction_relevant_income_based_benefit (IS, income-based JSA or income-related ESA); only _legacy.py and the Oxford scheme do. council_tax_reduction_applicable_income also adds income_support, jsa_income and esa_income to income. So people on these benefits are tapered instead of passported.

• Scotland, working age: SSI 2021/249 reg 13(11). A "qualifying income-related benefit claimant" is an applicant who, or whose partner, is on IS, IBJSA or IRESA and not on UC (reg 4). They are deemed to meet the income conditions and get the appropriate maximum CTR. The reg 66 capital test still applies. SSI 2021/249 replaced SSI 2012/303 on 1 April 2022.
• Wales, working age: WSI 2013/3029 Sch 9 para 8 and Sch 10 para 8. The whole income and capital of an applicant on IS, income-based JSA or income-related ESA is disregarded. Paras 9 cover joint-claim JSA couples.

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