{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-2/paragraph-5.json",
  "legislation": "uksi/1992/1332",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "A statement of the total amounts payable under the notice in respect of—\n(a) council tax; and\n(b) the council water charge;\nshowing itemised separately in each case the amount of any reductions or additions attributable to—\n(i) any regulations under section 80 of the Act, or under that section as read with paragraph 11 of Schedule 11 to the Act, other than the Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992;\n(ii) discounts under section 79 of the Act, or under that section as read with paragraph 11 of Schedule 11 to the Act;\n(iii) council tax benefit;\n(iv) credits in respect of previous overpayments;\n(v) penalties under Schedule 3 to the Act; and\n(vi) any excess council tax benefit being recovered otherwise than by allowing, for the purposes of calculating the total amount payable under the notice, a smaller reduction in respect of council tax benefit than would have been applicable but for the previous over-allowance of such benefit.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 5 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "added",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994"
    },
    {
      "type": "substituted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "word substituted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "substituted",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "word substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "words inserted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T14:21:49.300830+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."
}