Regulation 2 Reduction of charges

a person is, as regards any day in the relevant year, liable to pay an amount under a charges scheme in respect of the provision by a new water and sewerage authority of sewerage services to a dwelling;

that amount would, but for these Regulations, be calculated by reference to the council tax band applicable to that dwelling for that day; and

that amount is payable to a local authority by virtue of the Water Services Charges (Billing and Collection) (Scotland) Order 1996^f1,