{
  "url": "https://openlegislation.uk/personal-community-charge-relief-scotland-amendment-no-2-regulations-1990/note",
  "json_url": "https://openlegislation.uk/personal-community-charge-relief-scotland-amendment-no-2-regulations-1990/note.json",
  "legislation": "uksi/1990/2539",
  "legislation_title": "The Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-relief-scotland-amendment-no-2-regulations-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make further amendments to the Personal Community Charge (Relief) (Scotland) Regulations 1990 (S.I. 1990/421) (“the principal Regulations”) as amended by the Personal Community Charge (Relief) (Scotland) Amendment Regulations 1990 (S.I. 1990/625).\nThe principal Regulations make provision, in Scotland, for reducing in certain circumstances an eligible person’s liability for the personal community charge in the financial years 1989-90, 1990-91 and 1991-92. They make separate provision for calculating the amount of the reduction or relief in the case of a single householder, a household comprising more than one person or elderly and disabled persons who were not former ratepayers. The principal Regulations provide for a reduction to be made in the first two categories where the assumed personal community charge (APCC) liability for a single household, or twice the APCC liability in the case of a multi-person household, exceeds that household’s “rates bill” for 1988-89 by more than £156 in 1989-90, £169 in 1990-91 and £182 in 1991-92. In the case of the third category, the elderly and disabled, a reduction is to be made so that the person is required to pay the difference between the APCC and the actual personal community charge set by the local authority or authorities in a particular area plus £156 in 1989-90, £169 in 1990-91 and £182 in 1991-92.\nThe main amendments which these Regulations make to the principal Regulations are—\n(a) to extend the scheme to include the financial years 1992-93 and 1993-94;\n(b) to set the same “threshold” figure for all three categories and to lower it to £104 in 1990-91 and 1991-92; and\n(c) to set the “threshold” figure for all three categories at £117 in 1992-93 and at £130 in 1993-94.\nRegulations 5 to 7 make these amendments in respect of single householders in islands council and regional council areas; regulations 8 to 10, similarly, in respect of households comprising two or more persons; and regulations 12 and 13 in respect of elderly and disabled persons. Regulation 11 extends from 1st October 1990 to 1st October 1991 the period within which an application may be made for relief in respect of elderly and disabled persons. In addition regulations 6, 7, 9 and 10 make provision for the calculation of relief in cases where the granting of charitable relief led to a reduction or remission of rates in the financial year 1988-89.\nRegulation 14 amends the definition of “the Relief Regulations” in the Personal Community Charge (Relief) (No. 2) (Scotland) Regulations 1990 (S.I. 1990/1714) so as to provide that it means the principal Regulations as amended by S.I. 1990/625 but not as amended by these Regulations. This is to ensure that relief paid under S.I. 1990/1714 is calculated by reference to a person’s liability for the personal community charge in the first week of April 1990 as reduced by the relief scheme provided only in the principal Regulations (as so defined) and not the extended scheme provided by these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2539/note",
    "retrieved_at": "2026-10-29T14:54:44.533418+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."
}