# The Council Tax (Reductions for Disabilities) (Scotland) Amendment Regulations 1999, Note: Explanatory note


(This note is not part of the Regulations)
The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 (“the 1992 Regulations”) make provision for a reduced amount of council tax to be payable where a dwelling is the sole or main residence of a person who is substantially and permanently disabled, and the dwelling satisfies certain conditions. The council tax bill is in such a case calculated as if the dwelling was in a lower valuation band than is in fact the case.
The 1992 Regulations do not apply to dwellings in valuation band A. These Regulations remove that restriction and provide that, for dwellings in that band, the council tax bill payable is reduced by the same proportion of the bill as in the case of dwellings in valuation bands B to D.

---
Source: https://www.legislation.gov.uk/uksi/1999/756/note (the official version)
Page: https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-amendment-regulations-1999/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.