{
  "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-amendment-regulations-1999/regulation-3",
  "json_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-amendment-regulations-1999/regulation-3.json",
  "legislation": "uksi/1999/756",
  "legislation_title": "The Council Tax (Reductions for Disabilities) (Scotland) Amendment Regulations 1999",
  "legislation_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-amendment-regulations-1999",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of Regulations",
  "text": "In regulation 4 of the principal Regulations (calculation of amount payable)–\n(a) in paragraph (1), for “paragraph (2)” there is substituted “paragraphs (1A) and (2)”; and\n(b) the following paragraphs are inserted after paragraph (1):–\n“(1A) Paragraph (1) does not apply in respect of any day on which the relevant valuation band for a dwelling is valuation band A and, in that case, paragraph (1B) applies.\n(1B) Subject to paragraph (2), the amount of council tax payable by an eligible person in respect of the dwelling in question and each day on which–\n(a) the relevant valuation band is valuation band A; and\n(b) the condition referred to in regulation 3(1)(a) is satisfied,\nshall be calculated as if the local authority for the area in which the dwelling is situated had, instead of the amount actually determined under section 93(1)(b) of the Act in respect of dwellings in valuation band A, determined an amount calculated in accordance with paragraph (1C).\n(1C) The amount calculated in accordance with this paragraph is–\nD×59 where\nD is the amount actually set under section 93(1)(a) of the Act by the local authority in question for the year in which the day in question falls.\n(1D) Where under section 94 of, or Schedule 7 to, the Act a local authority have set (or are deemed to have set) a substitute or reduced amount of council tax, paragraph (1C) shall have effect as if the reference to the amount actually set under section 93(1)(a) of the Act were a reference to that substitute or reduced amount (as the case may be).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 93(1)(a) was amended by the Local Government etc. (Scotland) Act 1994, Schedule 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 94 and Schedule 7 were amended by the Local Government etc. (Scotland) Act 1994, Schedule 14; section 94 was also amended by paragraph 176(9) of Schedule 13 to that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/756/regulation/3",
    "retrieved_at": "2026-10-29T10:55:46.561169+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."
}