# The Council Tax (Discounts) (Scotland) Regulations 1992, Paragraph 2: Religious communities

Extent: S

(1) A person shall be disregarded for the purposes of discount on a particular day if on the day—
(a) he is a member of a relevant religious community; and
(b) he has no income (disregarding any pension in respect of former employment) or capital of his own and is dependent on the community concerned for his material needs.
(2) A relevant religious community is a religious community whose principal occupation—
(a) is prayer, contemplation, education or the relief of suffering; or
(b) consists of two or more of these occupations.

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Source: https://www.legislation.gov.uk/uksi/1992/1409/schedule/paragraph/2n1 (the official version)
Page: https://openlegislation.uk/council-tax-discounts-scotland-regulations-1992/schedule/paragraph-2n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.