# The Council Tax (Discounts) (Scotland) Regulations 1992, Paragraph 7: Persons formerly residing in Ukraine

Extent: S

(1) A person shall be disregarded for the purposes of a discount on a particular day if on that day—
(a) the person—
(i) holds permission to enter or stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme or the Ukraine Permission Extension Scheme set out in Appendix Ukraine Scheme of the Immigration Rules made under section 3(2) of the Immigration Act 1971, or
(ii) has applied for permission to stay under the Ukraine Permission Extension Scheme and is awaiting the outcome of the application,
(b) the person is being provided with accommodation by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025, and
(c) the host is not a close relative of the person.
(2) For the purposes of this paragraph “close relative” means any of the following—
(a) a spouse,
(b) a civil partner,
(c) an unmarried partner,
(d) a parent,
(e) a parent-in-law,
(f) a son or daughter,
(g) a son or daughter-in-law,
(h) a stepson or stepdaughter,
(i) a sibling,
(j) a grandparent,
(k) the spouse, civil partner, or unmarried partner of any of the persons mentioned at (d) to (j).
(3) In sub-paragraph (2), a reference to an unmarried partner is a reference to the other member of a couple consisting of two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners.

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Source: https://www.legislation.gov.uk/uksi/1992/1409/schedule/paragraph/7 (the official version)
Page: https://openlegislation.uk/council-tax-discounts-scotland-regulations-1992/schedule/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.