# The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992, Note: Explanatory note


(This note is not part of the Regulations)
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.
These Regulations, which apply as regards financial year 1993/94 and subsequent financial years, provide for the sums payable to be reduced in certain cases. Subject to one exception, the Regulations apply when an application is made to the regional or islands council in question ( “the levying authority”) and the dwelling in respect of which the applicant is liable to council tax or the council water charge is the sole or main residence of a person who is substantially and permanently disabled and is a dwelling falling within sub-paragraph (a) of regulation 3(1).
The exception relates to dwellings shown in the levying authority’s valuation list in valuation band A (value not exceeding £27,000).
Where the Regulations apply, regulation 4 provides that the amount of council tax or council water charge payable shall be calculated as if the dwelling in question was in the next lower valuation band than the one in which it is in on any day.

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Source: https://www.legislation.gov.uk/uksi/1992/1335/note (the official version)
Page: https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.