{
  "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/regulation-1",
  "json_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992/regulation-1.json",
  "legislation": "uksi/1992/1335",
  "legislation_title": "The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-scotland-regulations-1992",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 and shall come into force on 1st July 1992.\n(2) In these Regulations—\n“the Act” means the Local Government Finance Act 1992;\n“qualifying individual” means a person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise); and\n“relevant valuation band”, in relation to a dwelling, means the valuation band shown as applicable to the dwelling in the levying authority’s valuation list.\n(3) Any reference in these Regulations to a liable person is a reference to a person who is liable (whether his liability is sole or joint and several) to pay to a levying authority, in respect of a particular dwelling, an amount in respect of council tax or the council water charge and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "uksi/1996/580",
      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/1996/580",
      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/1996/580",
      "affecting_title": "The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1335/regulation/1",
    "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."
}