{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-2/paragraph-8.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/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "Explanatory notes, which shall include—\n(a) a general indication of the circumstances in which—\n(i) a dwelling may be an exempt dwelling for the purposes of Part II of the Act;\n(ii) a person may be an eligible person for the purposes of the Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 or of any other regulations under section 80 of the Act;\n(iii) an amount may be subject to a discount under section 79 of the Act; and\n(iv) a person may be entitled to council tax benefit;\n(b) a statement as to the procedures to be followed by a person who wishes to establish whether any matter referred to in sub-paragraph (a) is applicable in his case;\n(c) a statement as to the effect of paragraph (2) of regulation 18;\n(d) a general indication of the principles and assumptions relevant to the compilation of the authority’s valuation list; and\n(e) a statement as to the procedures to be followed by a person who wishes to dispute—\n(i) any matter shown in relation to the relevant dwelling in the authority’s valuation list;\n(ii) the calculation of the amount specified in the notice as that which he is liable to pay; or\n(iii) the fact that he is liable to pay council tax or the council water charge in respect of the relevant dwelling for any period to which the notice relates, or that that dwelling is a chargeable dwelling for any such period.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 8 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/8",
    "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."
}