Explanatory note

Under paragraph 6A of Schedule 1A to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (as amended by paragraph 35 of Schedule 12 to the Local Government Finance Act 1988 and paragraph 14 of Schedule 6 to the Local Government and Housing Act 1989), a person is exempt from the personal community charge if he is aged under 20, he is undertaking a qualifying course of education and the course is not undertaken in consequence of an office or employment held by him.

Regulation 2 of these Regulations provides relevant definitions and regulation 3 prescribes, by reference to those definitions, the condition which must be fulfilled by a person in order that he may be treated as undertaking a qualifying course. To meet that condition a person must be undertaking a course with an educational establishment which normally requires (or, so far as appropriate, when taken together with other courses undertaken by him at the establishment normally requires) an average of more than 12 hours per week relevant tuition, practical work or supervised study and which is not undertaken under certain employment training schemes. A course will only count for this purpose if it is not a course of higher education specified in Schedule 1 to these Regulations, it is undertaken principally between 8.00 am and 5.30 pm, it subsists for more than 3 months and tuition under it is received principally otherwise than through correspondence.