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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Under Part II of the Local Government Finance Act 1992, the amount payable for council tax is reduced where a person resident in a dwelling in Scotland 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. The Council Tax (Discounts) (Scotland) Regulations 1992 make additional provision in relation to certain of those classes.

These Regulations amend the 1992 Regulations so as to permit the disregard of a care worker where he provides care for a person entitled to, rather than necessarily in receipt of, one of the benefits specified in those Regulations.