Explanatory note

These Regulations modify the provisions relating to housing benefit in the Social Security Act 1986 so as to provide for the making by levying authorities in Scotland of community charge rebates, in respect of a person’s liability for personal community charges or collective community charge contributions after the abolition of domestic rates in Scotland on 1st April 1989. The Act as modified specifies the conditions governing entitlement to such rebates and how such rebates are to be calculated. The modifications also provide for the payment of subsidies to levying authorities in respect of their expenses for the community charge rebates.