Explanatory note

Regulation 2 of these Regulations amends the Schedule to the Council Tax (Discounts) (Scotland) Regulations 1992 which prescribes additional classes of persons to be disregarded for the purposes of discount in relation to the council tax and the council water charge. Paragraph 3 of that Schedule provides for certain persons to be thus disregarded for a period after ceasing to be students. These Regulations amend that paragraph so as to widen the category of former students to whom the paragraph is to apply. A new paragraph is also added to that Schedule, covering members of visiting forces and any of their dependants who are neither British citizens nor ordinarily resident in the United Kingdom.