# The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992, Regulation 12: Ascertainment of entitlement to discount

Extent: S

A levying authority shall, before making any calculation for the purposes of Part V of these Regulations of the chargeable amount in respect of any dwelling in their area, take reasonable steps to ascertain whether that amount is subject to any discount under section 79 of the Act or under that section as read with paragraph 11 of Schedule 11 to the Act and, if so, the amount of that discount.

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Source: https://www.legislation.gov.uk/uksi/1992/1332/regulation/12 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.