# The Council Tax (Discounts) (Scotland) Amendment Regulations 2018

S.S.I. 2018/39 · made 6 February 2018

This Order amends the Council Tax (Discounts) (Scotland) Regulations 1992 to provide that care leavers shall be disregarded for the purposes of discount in relation to council tax.

Made under: Local Government Finance Act 1992 (Section 113, Schedule 1 paragraph 11)

PDFs: Printed copy https://openlegislation.uk/council-tax-discounts-scotland-amendment-regulations-2018/pdf/ssi_20180039_en.pdf; Policy Note https://openlegislation.uk/council-tax-discounts-scotland-amendment-regulations-2018/pdf/ssipn_20180039_en.pdf

## Introductory text

Council Tax
Made 6th February 2018
Laid before the Scottish Parliament 8th February 2018
Coming into force 1st April 2018
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 113(1) and paragraph 11 of schedule 1 of the Local Government Finance Act 1992 and all other powers enabling them to do so.

## 1 Citation and commencement

These Regulations may be cited as the Council Tax (Discounts) (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.

## 2 Amendment of the Council Tax (Discounts) (Scotland) Regulations 1992

The Council Tax (Discounts) (Scotland) Regulations 1992 are amended as follows.

## 3 Amendment of the Council Tax (Discounts) (Scotland) Regulations 1992

After paragraph 5 of the schedule insert—
“6 Care leavers
(1) A person shall be disregarded for the purposes of discount on a particular day if on that day the person is a care leaver.
(2) A care leaver is a person who—
(a) is at least 18 years of age but not yet 26 years of age;
(b) was on that person’s sixteenth birthday or at any subsequent time looked after by a local authority; and
(c) is no longer looked after by a local authority.
(3) In paragraph (2), the reference to “looked after” is to be construed in accordance with sections 17(6) (duty of local authority to child looked after by them) and 29(7) (after-care) of the Children (Scotland) Act 1995.”.

## Signature

DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
6th February 2018

## Explanatory note

(This note is not part of the Regulations)
This Order amends the Council Tax (Discounts) (Scotland) Regulations 1992 to provide that care leavers shall be disregarded for the purposes of discount in relation to council tax.

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Source: https://www.legislation.gov.uk/ssi/2018/39 (the official version)
Page: https://openlegislation.uk/council-tax-discounts-scotland-amendment-regulations-2018
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.