{
  "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994",
  "json_url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994.json",
  "id": "uksi/1994/3170",
  "title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994",
  "short_title": "Council Tax (Reduction of Liability) 1994",
  "long_title": "These Regulations make provision for the reduction in certain circumstances of amounts payable by way of council tax and council water charge in respect of dwellings in Scotland. Where, on or after the date of these Regulations coming into force, a local assessor alters a valuation list so as to place a dwelling retrospectively in a more expensive valuation band (and that alteration is not made to reflect a material increase in the value of the dwelling since the inception of the council tax regime), liability in respect of the dwelling will in most cases be calculated as if the alteration did not have effect until the first day of the month following that in which it is made.",
  "citation": "S.I. 1994/3170",
  "type": "uksi",
  "year": "1994",
  "number": "3170",
  "version": "current",
  "date": "1994-12-12",
  "revised": false,
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  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Prescribed years",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Eligible persons",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/regulation-3",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Calculation of amount payable",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Amendment of other Regulations",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/regulation-5",
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    },
    {
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      "heading": "Amendment of other Regulations",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/regulation-6",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "substituted for reg. 4(c)",
      "affected_provisions": "reg. 4(c)(ca)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 4"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(c)",
      "affecting": "ssi/2021/249",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2021",
      "affecting_provisions": "sch. 5 para. 3(2)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.6(3)(4)",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996",
      "affecting_provisions": "reg.6"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
      "url": "https://openlegislation.uk/local-government-finance-act-1992",
      "provisions": [
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        "schedule/2/paragraph/1",
        "schedule/2/paragraph/2",
        "schedule/11/paragraph/11"
      ]
    }
  ],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/changes.json",
  "changes_made_by": 8,
  "changes_made_by_url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/council-tax-reduction-of-liability-scotland-regulations-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3170",
    "retrieved_at": "2026-10-29T13:20:49.349552+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."
}