{
  "url": "https://openlegislation.uk/council-tax-transitional-reduction-scheme-scotland-no2-regulations-1993/regulation-5",
  "json_url": "https://openlegislation.uk/council-tax-transitional-reduction-scheme-scotland-no2-regulations-1993/regulation-5.json",
  "legislation": "uksi/1993/3236",
  "legislation_title": "The Council Tax (Transitional Reduction Scheme) (Scotland) (No.2) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/council-tax-transitional-reduction-scheme-scotland-no2-regulations-1993",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Calculation of amount payable",
  "text": "(1) Where a person is an eligible person in respect of a day, the amount which he is liable to pay as council tax in respect of that day and the qualifying dwelling in question shall, subject to paragraphs (3) to (5), be equal to the difference between—\n(a) the chargeable amount; and\n(b) the amount determined in accordance with the following formula—\nA-B365 .\n(2) In paragraph (1)—\n(a) A is the amount determined in accordance with the formula in regulation 5(1)(b) of the 1993 Regulations in respect of the dwelling in question; and\n(b) B is the amount specified in column (2) of the following Table in relation to such valuation band shown in column (1) of that Table as is—\n(i) in the case of a dwelling in respect of which, as regards 1st April 1993, a person was an eligible person for the purposes of the Disabilities Regulations, the alternative valuation band;\n(ii) in any other case, the relevant valuation band;\nTABLE\n(1)\n(2)\nValuation Band\nAmount\nA\n£67\nB\n£77\nC\n£87\nD\n£97\nE\n£107\nF\n£117\nG\n£127\nH\n£137.\n(3) Where the amount determined in any case under sub-paragraph (b) of paragraph (1) is a negative amount, there shall be no reduction applicable under these Regulations in the amount payable as council tax in that case.\n(4) Where the amount determined in any case under sub-paragraph (b) of paragraph (1) is equal to or greater than the amount under sub-paragraph (a) of that paragraph, the amount payable as council tax in that case shall be nil.\n(5) Where a person—\n(a) is, by virtue of paragraph (1), liable to pay a smaller amount as council tax in respect of a dwelling and a day than he would otherwise have been; and\n(b) is entitled under the Benefit Regulations to council tax benefit in respect of that dwelling and day;\nthe amount which he is liable to pay in respect of that dwelling and day shall be the amount ascertained in accordance with paragraph (1) less the amount of his council tax benefit for that day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3236/regulation/5",
    "retrieved_at": "2026-10-29T13:43:43.774583+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."
}