Solved
var npSchemes = from scheme in _context.Schemes
join ded in _context.DeductionCodes on scheme.Id
equals ded.SchemeId
join er in _context.Employers on ded.EmployerId
equals er.Id
where scheme.ParentId == parentId
&& er.ParentId == employerId
select new {scheme.Id, scheme.Code, scheme.Name};
var result = npSchemes.GroupBy(sm => sm.Id).Select(grp =>
grp.First()).ToList();