Explanatory note

Under Part II of the Local Government Finance Act 1992, the amount payable as council tax for a dwelling in Scotland is reduced where a person resident in that 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 makes additional provision in relation to certain of those classes.

This Order amends article 5 of the 1992 Order, which prescribes conditions which must be fulfilled if an apprentice is to be disregarded for the purposes of discount. The amendment increases from £130 to £160 per week the maximum remuneration which an apprentice can earn and still be disregarded.