# The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992, Note: Explanatory note

Extent: E+W

(This note is not part of the Regulations)
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.

---
Source: https://www.legislation.gov.uk/uksi/1992/552/note (the official version)
Page: https://openlegislation.uk/council-tax-additional-provisions-for-discount-disregards-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.