Explanatory note

Under Part I of the Local Government Finance Act 1992, the council tax becomes payable with effect from 1st April 1993. The amount payable for the tax is reduced where a person resident in a dwelling qualifies to be disregarded for the purposes of discount. Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purposes of discount. These Regulations make additional provisions in relation to certain of those classes.

Under paragraph 9 of Schedule 1 to the Local Government Finance Act 1992 care workers are to be disregarded for discount, if they fulfil prescribed conditions. Regulation 2 and the Schedule to these Regulations set out the conditions in question.

Paragraph 11 of Schedule 1 gives the Secretary of State power to prescribe additional classes of persons to be disregarded for discount. Regulation 3 sets out three such classes – members of international headquarters and defence organisations, members of religious communities, and school leavers.