# The Council Tax (Discounts) (Scotland) Amendment Order 1994, Note: Explanatory note


(This note is not part of the Order)
The amount of council tax or council water charge payable under the Local Government Finance Act 1992 may be reduced where a person resident in a dwelling falls 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 and the Council Tax (Discounts) (Scotland) Order 1992 (“the 1992 Order”) makes further provision in relation to certain of those classes.
This Order amends article 4 of the 1992 Order (the severely mentally impaired) so that a person may also qualify if he is entitled to income support which includes a disability premium on grounds which include his incapacity for work.
This Order also amends the definition of “student nurse” in article 7 of the 1992 Order. Since a person who is a “student nurse” cannot, in terms of article 6 of the 1992 Order, also be a “student”, the restriction by this Order of who may constitute a “student nurse” in future will have the effect that certain persons who are presently within that category will become “students” for council tax purposes. Students enjoy certain advantages over student nurses under the Order dealing with exempt dwellings in Scotland.

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Source: https://www.legislation.gov.uk/uksi/1994/626/note (the official version)
Page: https://openlegislation.uk/council-tax-discounts-scotland-amendment-order-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.