# The Council Tax (Discount Disregards) (Amendment) Order 2011, Note: Explanatory note


(This note is not part of the Order)
This Order amends the Council Tax (Discounts Disregards) Order 1992 (“the 1992 Order”). It extends to England and Wales (see article 1).
Part 1 of the Local Government Finance Act 1992 (“the 1992 Act”) concerns council tax in England and Wales. Paragraph 5 of Schedule 1 to the 1992 Act provides that an institution shall, on request, supply a certificate to any person who is following a course of education at that institution as a student or a student nurse. For these purposes “institution”, “student” and “student nurse” have the meanings assigned to them by order made by the Secretary of State in relation to England and Welsh Ministers in relation to Wales (see generally paragraphs 4(2) and 5(4) of Schedule 1 to the 1992 Act). The 1992 Order defines these terms for the purposes of the 1992 Act.
Articles 4 and 5 of this Order amend paragraphs 3 and 4 of Part II (students) of Schedule 1 (definition of students, etc) to the 1992 Order. Those paragraphs specify the circumstances in which a person is to be regarded as undertaking a full-time course of education. Articles 4 and 5 amend those paragraphs so that the requirement for attendance in relation to a full-time course of education is replaced by a requirement to undertake such a course.
Article 7 of this Order amends paragraphs 1 and 2 of Part I (establishments for students) of Schedule 2 (prescribed educational establishments) to the 1992 Order. Those paragraphs define prescribed educational establishments by reference to legislation which applies in relation to Great Britain. Article 7 substitutes those paragraphs with paragraphs which define prescribed educational establishments by reference to establishments situated in any member State of the European Union.
Articles 3 and 6 of this Order make amendments which are consequential on the amendments in article 7.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2011/948/note (the official version)
Page: https://openlegislation.uk/council-tax-discount-disregards-amendment-order-2011/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

