Explanatory note

Part II of, and Schedule 11 to, the Local Government Finance Act 1992 ( “the Act”) provide that the council tax and the council water charge in respect of dwellings in Scotland shall come into operation with effect from financial year 1993/94. The amounts payable may be reduced where a person resident in a dwelling qualifies to be disregarded for the purposes of discount. Schedule 1 to the Act specifies classes of person who qualify to be disregarded for the purposes of discount. These Regulations make additional provision in this regard as respects Scotland.

Regulation 2 prescribes conditions which must be fulfilled in order for care workers to be disregarded for the purposes of discount. Regulation 3 and the Schedule prescribe three additional classes of person who are also to be so disregarded members of international headquarters and defence organisations, members of religious communities, and school leavers.