Scottish Council Tax Reduction income omits Carer Support Payment #1955

Found while fixing Pension Credit income for carers (#1952).

council_tax_reduction_applicable_income adds carers_allowance but not carer_support_payment. Scottish carers moved from Carer's Allowance to Carer Support Payment in 2025, so their CTR income leaves out their carer's benefit.

Law (legislation.gov.uk, 2026-09-30):

• Council Tax Reduction (Scotland) Regs 2021 (SSI 2021/249) reg 57(1)(b)(iva) counts CSP. Its closed list does not include the Scottish Carer Supplement.
• CTR (State Pension Credit) (Scotland) Regs 2012 (SSI 2012/319) reg 27(1)(j) counts CSP as a social security benefit. It excludes the Carer's Allowance Supplement at (xxi) and the Scottish Carer Supplement at (xxib), from 15.3.2026.
• No CSP-above-CA disregard was found in either instrument; re-check before encoding.

Fix. After #1952, carer_support_payment is the CSP component only, and the supplement is a separate scottish_carer_supplement. Adding carer_support_payment to the CTR list is then correct.

Example: on main, a 2026 pensioner couple in Scotland whose partner receives CSP keeps full CTR on both sides of the Guarantee Credit boundary, because CTR income omits the CSP.

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