Explanatory note

Under Part I of the Local Government Finance Act 1992 the amount payable for council tax is reduced where a person resident in a dwelling falls to be disregarded for the purposes of discount. Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purpose of discount. The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 make additional provisions in relation to certain of those classes.

These Regulations amend the provision to permit the disregard of care workers where the care worker provides care for a person entitled to one of the benefits specified in the 1992 Regulations; under the existing Regulations the person must be in receipt of such a benefit.