Explanatory note
(This note is not part of the Regulations)
These Regulations provide for the reduction in certain cases of the amount that a person is liable to pay to a levying authority in Scotland by way of council tax. They have effect in relation to the financial year beginning on 1st April 1994 (regulation 3).
The amount that a person is liable to pay will be calculated in accordance with these Regulations for any day as regards which his liability relates to a dwelling which is on that day the sole or main residence of an individual, provided that someone was also solely or mainly resident in the dwelling on 31st March 1993 and the dwelling was not an exempt dwelling on 1st April 1993 (regulation 4).
Broadly, the Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993 provided for reductions in council tax during 1993/94 where the scheme council tax in respect of a dwelling exceeded the combined total of—
the personal community charges which would have been payable for 1992/93 by persons resident in that dwelling on 31st March 1993 if the circumstances on that day had persisted throughout the preceding year; and
a prescribed amount which varied according to the valuation band applicable to the dwelling in question.
In terms of these Regulations, the amounts prescribed under (b) above are increased (again according to the valuation band applicable to the dwelling in question). If the scheme council tax in respect of a dwelling still exceeds the combined total of (a) and (b) following this increase, the council tax payable for the dwelling during 1994/95 will be reduced by the amount of that excess (regulation 5).
Regulations 6 to 8 make provision for appeals in connection with the Regulations to be considered by a review board of the levying authority rather than a valuation appeal committee.