Explanatory note

The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 (“the 2003 Order”) consolidated with amendments and revoked the provisions of the Council Tax (Discounts) (Scotland) Order 1992, and Orders amending that Order. The 2003 Order accordingly made provision for certain prescribed persons to be disregarded when calculating the amount of council tax payable by a household in Scotland.

Article 5 of the 2003 Order provided an appropriate definition of persons who will qualify for discount by virtue of being “apprentices”. That article uprated the gross earnings of apprentices (in line with second adult rebate cases) to £163 per week, for the purposes of apprentices who will qualify for discount.

This Order amends Article 5 of the 2003 Order. It uprates the gross earnings of apprentices to £195 per week for the purposes of apprentices who will qualify for discount, in line with inflationary increases.