{
  "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992",
  "json_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992.json",
  "id": "uksi/1992/1335",
  "title": "The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992",
  "short_title": "Council Tax (Reductions for Disabilities) 1992",
  "long_title": "Section 78 of the Local Government Finance Act 1992 ( “the Act”) provides for the calculation of the basic amounts which persons are liable to pay by way of council tax in respect of dwellings in Scotland. By virtue of paragraph 11 of Schedule 11 to the Act, section 78 also provides similarly in respect of the council water charge.",
  "citation": "S.I. 1992/1335",
  "type": "uksi",
  "year": "1992",
  "number": "1335",
  "version": "current",
  "date": "1992-06-02",
  "revised": false,
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  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
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      "heading": "Prescribed years",
      "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Eligible persons",
      "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Calculation of amount payable",
      "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
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      "heading": "Signature",
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      "heading": "Explanatory note",
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    }
  ],
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  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(2)(b)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 2"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(2)(b)",
      "affecting": "ssi/2021/249",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2021",
      "affecting_provisions": "sch. 5 para. 2(2)"
    },
    {
      "type": "applied",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994",
      "affecting_provisions": "reg. 4(b)"
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      "type": "word substituted",
      "affected_provisions": "reg. 3(1)(b)",
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      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996",
      "affecting_provisions": "art. 7(2)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(3)",
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      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996",
      "affecting_provisions": "art. 7(3)"
    },
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      "type": "words omitted",
      "affected_provisions": "reg. 3(1)(b)",
      "affecting": "uksi/1996/580",
      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996",
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      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996",
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      "type": "word substituted",
      "affected_provisions": "reg. 1(2)",
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      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996",
      "affecting_provisions": "art. 7(2)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 1(3)",
      "affecting": "uksi/1996/580",
      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996",
      "affecting_provisions": "art. 7(2)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.3",
      "affecting": "uksi/1999/756",
      "affecting_title": "The Council Tax (Reductions for Disabilities) (Scotland) Amendment Regulations 1999",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4",
      "affecting": "uksi/1999/756",
      "affecting_title": "The Council Tax (Reductions for Disabilities) (Scotland) Amendment Regulations 1999",
      "affecting_provisions": "reg.3"
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  ],
  "made_under": [
    {
      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
      "url": "https://openlegislation.uk/local-government-finance-act-1992",
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  "instruments_made_under_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1335",
    "retrieved_at": "2026-10-29T14:21:47.103916+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."
}