{
  "url": "https://openlegislation.uk/personal-community-charge-exemption-for-the-severely-mentally-impaired-scotland-regulations-1992/note",
  "json_url": "https://openlegislation.uk/personal-community-charge-exemption-for-the-severely-mentally-impaired-scotland-regulations-1992/note.json",
  "legislation": "uksi/1992/503",
  "legislation_title": "The Personal Community Charge (Exemption for the Severely Mentally Impaired) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-exemption-for-the-severely-mentally-impaired-scotland-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder paragraph 4 of Schedule 1A to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (as read with paragraph 11 of Schedule 5 to that Act), a person who is severely mentally impaired and who holds a certificate of a registered medical practitioner to that effect is exempt from the personal community charge and the personal community water charge if one or more of the conditions mentioned in sub-paragraph (2) of that paragraph is satisfied. Those conditions were amended by article 4 of, and Schedule 1 to, the Personal Community Charge (Exemptions) (Scotland) Regulations 1989, and by article 3 of the Personal Com munity Charge (Exemption for the Severely Mentally Impaired) (Scotland) Regulations 1989.\nThese Regulations insert further conditions into paragraph 4(2) so that a person will qualify for exemption if he is entitled to the care component of a disability living allowance at the highest or middle rate, or if he is entitled to a disability working allowance (provided in the latter case that prior to this he was entitled to an invalidity pension or a severe disablement allowance).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/503/note",
    "retrieved_at": "2026-10-29T14:27:30.295430+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."
}