# The Personal Community Charge (Exemption for the Severely Mentally Impaired) (Scotland) Regulations 1992, Note: Explanatory note


(This note is not part of the Regulations)
Under 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.
These 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).

---
Source: https://www.legislation.gov.uk/uksi/1992/503/note (the official version)
Page: https://openlegislation.uk/personal-community-charge-exemption-for-the-severely-mentally-impaired-scotland-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.