{
  "url": "https://openlegislation.uk/council-tax-discounts-scotland-regulations-1992/note",
  "json_url": "https://openlegislation.uk/council-tax-discounts-scotland-regulations-1992/note.json",
  "legislation": "uksi/1992/1409",
  "legislation_title": "The Council Tax (Discounts) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-discounts-scotland-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nPart 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.\nRegulation 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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1409/note",
    "retrieved_at": "2026-10-29T14:21:19.182928+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}