{
  "url": "https://openlegislation.uk/council-tax-additional-provisions-for-discount-disregards-regulations-1992/note",
  "json_url": "https://openlegislation.uk/council-tax-additional-provisions-for-discount-disregards-regulations-1992/note.json",
  "legislation": "uksi/1992/552",
  "legislation_title": "The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-additional-provisions-for-discount-disregards-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder 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.\nUnder 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.\nParagraph 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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/552/note",
    "retrieved_at": "2026-10-29T14:26:57.208317+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}