{
  "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992",
  "json_url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992.json",
  "id": "uksi/1992/548",
  "title": "The Council Tax (Discount Disregards) Order 1992",
  "short_title": "Council Tax (Discount Disregards) 1992",
  "long_title": "Under Part I of the Local Government Finance Act 1992, the council tax becomes payable with effect from 1st April 1993. The amount payable for the tax is reduced where a person resident in a dwelling fails to be disregarded for the purposes of discount. Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purposes of discount. This order makes further provisions in relation to certain of those classes.",
  "citation": "S.I. 1992/548",
  "type": "uksi",
  "year": "1992",
  "number": "548",
  "version": "current",
  "date": "1992-03-09",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement , application and interpretation",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Persons in detention",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/article-2",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "The severely mentally impaired",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/article-3",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Students, etc.",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/article-4",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Prescribed Educational Establishments",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/article-5",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Patients in homes",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/article-6",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "DEFINITION OF STUDENTS, ETC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/I",
      "kind": "part",
      "number": "I",
      "heading": "APPRENTICES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-1",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/part/II",
      "kind": "part",
      "number": "II",
      "heading": "STUDENTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-2",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-3",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-4",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-6",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/part/III",
      "kind": "part",
      "number": "III",
      "heading": "STUDENT NURSES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-7",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/1/part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "YOUTH TRAINING",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-8",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/IV"
    },
    {
      "path": "schedule/1/part/V",
      "kind": "part",
      "number": "V",
      "heading": "INTERPRETATION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-1/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/V"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "PRESCRIBED EDUCATIONAL ESTABLISHMENTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/I",
      "kind": "part",
      "number": "I",
      "heading": "ESTABLISHMENTS FOR STUDENTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/part/II",
      "kind": "part",
      "number": "II",
      "heading": "ESTABLISHMENTS FOR STUDENT NURSES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/II"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 49,
  "changes_made_to_url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/council-tax-discount-disregards-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/548",
    "retrieved_at": "2026-10-29T14:27:00.225831+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."
}