Explanatory note

Regulation 3 of the Council Tax (Deductions from Income Support) Regulations 1993 makes provision whereby, in Scotland, arrears of council tax and water charges may be recovered by deductions from income support. From 1st April 1996 local authorities in Scotland will cease to be water authorities, their functions in that respect being taken over by new authorities established by the Local Government etc. (Scotland) Act 1994. However, by virtue of an order made under section 79 of that Act, local authorities will continue for the time being to collect water charges on behalf of the new authorities. This Order amends the 1993 Regulations so as to enable arrears of water charges to continue to be recoverable by means of deductions from income support.